Association of Natural Gas & Ors. v. Union of India & Ors.

4 SCC 489Supreme Court of India2004#11615 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2022.

Issues it is cited on

section 92f(v)section 92f(ii)section 80ia(1)section 80ia(5)section 80hhesection 35absubstance over formsection 10basection 92(1)section 42section 35ar&d expenditure

Judgments citing Association of Natural Gas & Ors. v. Union of India & Ors.

Reliance Industries Ltd., Mumbai vs. Asstt. CIT-CC-3(4), Mumbai

In the result, appeal by the Revenue is dismissed

ITA 579/MUM/2021[2016-17]Status: DisposedITAT Mumbai14 Oct 2022AY 2016-17

Bench: Shri Pramod Kumar, Vice Preside & Shri Sandeep Singh Karhail

For Appellant: Shri Nimesh Vora a/wFor Respondent: Shri Chetan M. Kacha, Sr. AR
Section 115JSection 143Section 144C(3)Section 14ASection 250Section 250(6)Section 32Section 92CSection 92C(3)

…Act. The above decision of the ITAT has been further confirmed by the Hon'ble Gujarat High Court (reported in 374 ITR 369) by placing reliance upon the decision of the Supreme Court in the case of Association of Natural Gas &Ors.Vs Union of India &Ors.(2004) 4 SCC 489. The Hon'ble Gujarat High Court has also held that the insertion of sub-clause (iv) to Section 80-IB(9) does not mitigate against meaning attributed to the expression "mineral oil" by the Apex Court, Entry 53 of List I does not refer to Natural Gas separately. Further, Hon'ble Gujarat High Court has also rejected the contention raised by the Depart…

ACIT -3(4), Mumbai vs. Reliance Industries Ltd, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 1438/MUM/2021[2016-17]Status: DisposedITAT Mumbai14 Oct 2022AY 2016-17

Bench: Shri Pramod Kumar, Vice Preside & Shri Sandeep Singh Karhail

For Appellant: Shri Nimesh Vora a/wFor Respondent: Shri Chetan M. Kacha, Sr. AR
Section 115JSection 143Section 144C(3)Section 14ASection 250Section 250(6)Section 32Section 92CSection 92C(3)

…Act. The above decision of the ITAT has been further confirmed by the Hon'ble Gujarat High Court (reported in 374 ITR 369) by placing reliance upon the decision of the Supreme Court in the case of Association of Natural Gas &Ors.Vs Union of India &Ors.(2004) 4 SCC 489. The Hon'ble Gujarat High Court has also held that the insertion of sub-clause (iv) to Section 80-IB(9) does not mitigate against meaning attributed to the expression "mineral oil" by the Apex Court, Entry 53 of List I does not refer to Natural Gas separately. Further, Hon'ble Gujarat High Court has also rejected the contention raised by the Depart…

Reliance Industries Ltd, Mumbai vs. Deputy Commissioner of Income Tax Large Taxpayer Unit-2, Mumbai

In the result, the ITA No

ITA 2876/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Mar 2022AY 2015-16
Section 143(3)Section 28

…Act. The above decision of the ITAT has been further confirmed by the Hon'ble Gujarat High Court (reported in 374 ITR 369) by placing reliance upon the decision of the Supreme Court in the case of Association of Natural Gas &Ors.Vs Union of India &Ors.(2004) 4 SCC 489. The Hon'ble Gujarat High Court has also held that the insertion of sub-clause (iv) to Section 80-IB(9) does not mitigate against meaning attributed to the expression "mineral oil" by the Apex Court, Entry 53 of List I does not refer to Natural Gas separately. Further, Hon'ble Gujarat High Court has also rejected the contention raised by the Depart…

DCIT (Ltu)-2, Mumbai vs. M/S Reliance Industries Ltd., Mumbai

In the result, the ITA No

ITA 2344/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Mar 2022AY 2014-15
Section 143(3)Section 28

…Act. The above decision of the ITAT has been further confirmed by the Hon'ble Gujarat High Court (reported in 374 ITR 369) by placing reliance upon the decision of the Supreme Court in the case of Association of Natural Gas &Ors.Vs Union of India &Ors.(2004) 4 SCC 489. The Hon'ble Gujarat High Court has also held that the insertion of sub-clause (iv) to Section 80-IB(9) does not mitigate against meaning attributed to the expression "mineral oil" by the Apex Court, Entry 53 of List I does not refer to Natural Gas separately. Further, Hon'ble Gujarat High Court has also rejected the contention raised by the Depart…

Reliance Industries Limited, Mumbai vs. ACIT, Mumbai

In the result, the ITA No

ITA 1645/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Mar 2022AY 2014-15
Section 143(3)Section 28

…Act. The above decision of the ITAT has been further confirmed by the Hon'ble Gujarat High Court (reported in 374 ITR 369) by placing reliance upon the decision of the Supreme Court in the case of Association of Natural Gas &Ors.Vs Union of India &Ors.(2004) 4 SCC 489. The Hon'ble Gujarat High Court has also held that the insertion of sub-clause (iv) to Section 80-IB(9) does not mitigate against meaning attributed to the expression "mineral oil" by the Apex Court, Entry 53 of List I does not refer to Natural Gas separately. Further, Hon'ble Gujarat High Court has also rejected the contention raised by the Depart…

Smt. S. Jalaja vs. Union of India

In the result, writ appeals are allowed

WA/1105/2019HC Karnataka24 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

…livelihood and if two views are possible, the one which protects the constitutional right must be preferred. In support of aforesaid submission, reliance has been placed on the decisions in 'ASSOCIATION OF NATURAL GAS Vs. STATE OF GUJARAT' (2004) 4 SCC 489, 'CHAIRMAN, INDORE VIKAS PRADHIKARAN Vs. PURE INDUSTRIAL COKE AND CHEMICALS LTD. & ORS.' (2007) 8 SCC 705, 'DEVINDER SINGH Vs. STATE OF PUNJAB' (2008) 1 SCC 728, 'JOHN VALLAMATTOM Vs. UNION OF INDIA' (2003) 6 SCC 611, 'KAPILA HINGO RANI Vs. STATE OF BIHAR' (2003) 6 SCC 1, 'SAHARA INDIA REAL ESTATE Vs. SEBI' (2013) 1 SCC 1, 'RAJENDRA SHANKAR…

The Dy. CIT, Circle-2(1)(1), Ahmedabad vs. M/S. Hazira Lng Private Limited, Ahmedabad

In the result, the appeal is dismissed

ITA 1491/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad04 Mar 2019AY 2011-12
Section 143(3)Section 92C

…is business model. What is imported, however, is natural gas and what is sold is also natural gas. As we deal with this aspect of the matter, we may refer to Hon’ble Supreme Court in the case of Association of Natural Gas & Ors Vs Union of India & Ors [(2004) 4 SCC 489 (SC)] wherein it is held that liquefied natural gas (LNG) is also a natural gas and belongs to the same category. Recognizing the role of liquification of natural gas for transportation purposes, Their Lordships have observed as follows: “24. To obtain a marketable product, the raw natural gas flowing from gas or oil wells must be processed to re…

Asst CIT (Ltu) 2, Mumbai vs. Reliance Industries Ltd, Mumbai

ITA 1547/MUM/2016[2010-11]Status: DisposedITAT Mumbai28 Sept 2018AY 2010-11

Bench: S/Shri B.R.Baskaran (Am) & Amarjit Singh (Jm)

Section 43B

…t High Court has held that the insertion of sub-clause (iv) in sec. 80IB(9) does not mitigate against meaning attributed to the expression “mineral oil” by the Hon’ble Apex Court in the case of Association of Natural Gas & Ors. Vs. Union of India & Ors (2004)(4 SCC 489), wherein it was noticed that Entry 53 of List I does not refer to Natural Gas separately. The Ld CIT(A) has further noticed that the Hon’ble Gujarat High Court has also rejected the contention raised by the Department that petroleum products and natural gas have been made part of “mineral oil” only through inclusive provisions contained in section…

The Pr. Commissioner of Income Tax-4 vs. Ge Money Financial Services Pvt. Ltd

ITA/224/2017HC Delhi10 Apr 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 10A(2)(c)

…nment laws enacted by Parliament and State Legislatures deal with specific natural resources i.e. forest, air, water, coastal zones, etc. XXX XXX XXX 84. The learned Judge then referred to the judgments, Special Reference No. 1 of 2001, In re [(2004) 4 SCC 489], M.C. Mehta v. Kamal Nath [(1997) 1 SCC 388] and observed: (Reliance Natural Resources Ltd. case [(2010) 7 SCC 1] , SCC p. 65, para 116) ―116. … This doctrine is part of Indian law and finds application in the present case as well. It is thus the duty of the Government to provide complete protection to the natural resources as a trustee of…

Association of Natural Gas & Ors. v. Union of India & Ors. (4 SCC 489) — Cited in 9 Judgments | BharatTax