Associated Cement Co Ltd. v. CIT

210 ITR 69High Court1994#10337 most cited

What is Associated Cement Co Ltd. v. CIT authority for?

A Circular issued by the CBDT cannot curtail or modify the clear meaning of an expression used in the Income Tax Act. A Circular cannot override a provision of law.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2019.

Also referred to as

Associated Cement Co Ltd v CIT · 210 ITR 69 · CBDT circular · circular cannot override law · interpretation of statute · Finance Act memorandum

Judgments citing Associated Cement Co Ltd. v. CIT

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…Mills (1999) 237 ITR 41(SC) and CIT V Mahindra Sintered Products Ltd (2001) 252 ITR 576 (Bom) it is held that notification issued by the CBDT cannot curtail the scope of deduction granted by the Income Tax Act. In case of Associated Cement Co Ltd V CIT (1994) 210 ITR 69(Bom) it is held that the memorandum explaining the provisions of the Finance Act or the Circular of the Board cannot be used to curtail or modify the clear meaning of an expression used in the Statute. Thus, a Circular cannot override the provision of law. For that we rely on the judgment of the Hon`ble Bombay High Court in the case of BanqueNatio…

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…Mills (1999) 237 ITR 41(SC) and CIT V Mahindra Sintered Products Ltd (2001) 252 ITR 576 (Bom) it is held that notification issued by the CBDT cannot curtail the scope of deduction granted by the Income Tax Act. In case of Associated Cement Co Ltd V CIT (1994) 210 ITR 69(Bom) it is held that the memorandum explaining the provisions of the Finance Act or the Circular of the Board cannot be used to curtail or modify the clear meaning of an expression used in the Statute. Thus, a Circular cannot override the provision of law. For that we rely on the judgment of the Hon`ble Bombay High Court in the case of BanqueNatio…

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…Mills (1999) 237 ITR 41(SC) and CIT V Mahindra Sintered Products Ltd (2001) 252 ITR 576 (Bom) it is held that notification issued by the CBDT cannot curtail the scope of deduction granted by the Income Tax Act. In case of Associated Cement Co Ltd V CIT (1994) 210 ITR 69(Bom) it is held that the memorandum explaining the provisions of the Finance Act or the Circular of the Board cannot be used to curtail or modify the clear meaning of an expression used in the Statute. Thus, a Circular cannot override the provision of law. For that we rely on the judgment of the Hon`ble Bombay High Court in the case of BanqueNatio…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…Mills (1999) 237 ITR 41(SC) and CIT V Mahindra Sintered Products Ltd (2001) 252 ITR 576 (Bom) it is held that notification issued by the CBDT cannot curtail the scope of deduction granted by the Income Tax Act. In case of Associated Cement Co Ltd V CIT (1994) 210 ITR 69(Bom) it is held that the memorandum explaining the provisions of the Finance Act or the Circular of the Board cannot be used to curtail or modify the clear meaning of an expression used in the Statute. Thus, a Circular cannot override the provision of law. For that we rely on the judgment of the Hon`ble Bombay High Court in the case of BanqueNatio…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…Mills (1999) 237 ITR 41(SC) and CIT V Mahindra Sintered Products Ltd (2001) 252 ITR 576 (Bom) it is held that notification issued by the CBDT cannot curtail the scope of deduction granted by the Income Tax Act. In case of Associated Cement Co Ltd V CIT (1994) 210 ITR 69(Bom) it is held that the memorandum explaining the provisions of the Finance Act or the Circular of the Board cannot be used to curtail or modify the clear meaning of an expression used in the Statute. Thus, a Circular cannot override the provision of law. For that we rely on the judgment of the Hon`ble Bombay High Court in the case of BanqueNatio…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…Mills (1999) 237 ITR 41(SC) and CIT V Mahindra Sintered Products Ltd (2001) 252 ITR 576 (Bom) it is held that notification issued by the CBDT cannot curtail the scope of deduction granted by the Income Tax Act. In case of Associated Cement Co Ltd V CIT (1994) 210 ITR 69(Bom) it is held that the memorandum explaining the provisions of the Finance Act or the Circular of the Board cannot be used to curtail or modify the clear meaning of an expression used in the Statute. Thus, a Circular cannot override the provision of law. For that we rely on the judgment of the Hon`ble Bombay High Court in the case of BanqueNatio…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…Mills (1999) 237 ITR 41(SC) and CIT V Mahindra Sintered Products Ltd (2001) 252 ITR 576 (Bom) it is held that notification issued by the CBDT cannot curtail the scope of deduction granted by the Income Tax Act. In case of Associated Cement Co Ltd V CIT (1994) 210 ITR 69(Bom) it is held that the memorandum explaining the provisions of the Finance Act or the Circular of the Board cannot be used to curtail or modify the clear meaning of an expression used in the Statute. Thus, a Circular cannot override the provision of law. For that we rely on the judgment of the Hon`ble Bombay High Court in the case of BanqueNatio…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…Mills (1999) 237 ITR 41(SC) and CIT V Mahindra Sintered Products Ltd (2001) 252 ITR 576 (Bom) it is held that notification issued by the CBDT cannot curtail the scope of deduction granted by the Income Tax Act. In case of Associated Cement Co Ltd V CIT (1994) 210 ITR 69(Bom) it is held that the memorandum explaining the provisions of the Finance Act or the Circular of the Board cannot be used to curtail or modify the clear meaning of an expression used in the Statute. Thus, a Circular cannot override the provision of law. For that we rely on the judgment of the Hon`ble Bombay High Court in the case of BanqueNatio…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…Mills (1999) 237 ITR 41(SC) and CIT V Mahindra Sintered Products Ltd (2001) 252 ITR 576 (Bom) it is held that notification issued by the CBDT cannot curtail the scope of deduction granted by the Income Tax Act. In case of Associated Cement Co Ltd V CIT (1994) 210 ITR 69(Bom) it is held that the memorandum explaining the provisions of the Finance Act or the Circular of the Board cannot be used to curtail or modify the clear meaning of an expression used in the Statute. Thus, a Circular cannot override the provision of law. For that we rely on the judgment of the Hon`ble Bombay High Court in the case of BanqueNatio…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…Mills (1999) 237 ITR 41(SC) and CIT V Mahindra Sintered Products Ltd (2001) 252 ITR 576 (Bom) it is held that notification issued by the CBDT cannot curtail the scope of deduction granted by the Income Tax Act. In case of Associated Cement Co Ltd V CIT (1994) 210 ITR 69(Bom) it is held that the memorandum explaining the provisions of the Finance Act or the Circular of the Board cannot be used to curtail or modify the clear meaning of an expression used in the Statute. Thus, a Circular cannot override the provision of law. For that we rely on the judgment of the Hon`ble Bombay High Court in the case of BanqueNatio…

Associated Cement Co Ltd. v. CIT (210 ITR 69) — Cited in 10 Judgments | BharatTax