Bengal Immunity Company Limited v. State of Bihar

2 SCR 603Reported decision1955#1506 most cited

What is Bengal Immunity Company Limited v. State of Bihar authority for?

Even when the language of a statutory section is clear and unambiguous, other parts of the statute, while not controlling its interpretation, can prima facie furnish a clue as to the section's meaning and purpose.

75

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2013 to 2026.

Also referred to as

Bengal Immunity Company Limited v. State of Bihar · statutory interpretation · clear and unambiguous language · meaning and purpose of section · parts of statute as clue · Section 2(19) · Section 80P · co-operative society · 1955 SCR 603

Sections most often in play

Section 80P(4)Section 80P(2)(d)Section 143(3)Section 80P(2)(a)(i)Section 80PSection 2(19)Section 56Section 250

Issues it is cited on

section 80p(2)(b)section 22(1)(b)section 80(p)(4)section 52section 22(1)section 5(b)section 80p(1)section 80(p)(2)section 2(19)section 153a proceedingssection 71tax benefit

Judgments citing Bengal Immunity Company Limited v. State of Bihar

Sadhana Sahakari Patpedhi Limited, Vasai, Palghar vs. CIT(A), NFAC, Delhi

ITA 57/MUM/2024[2020-21]Status: DisposedITAT Mumbai22 May 2024AY 2020-21
For Appellant: Shri Unmesh NarvekarFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)Section 80P(4)

…of a section particularly when the language of the section is clear and unambiguous but, being part of the statute, it prima facie furnishes some clue as to the meaning and purpose of the section (vide Bengal Immunity Company Limited v. State of Bihar [1955] 2 SCR 603])." 28. Secondly, for purposes of eligibility for deduction, the assessee must be a "co-operative society". A co-operative society is defined in Section 2(19) of the IT Act, as being a co-operative society registered either under the Co-operative Societies Act, 1912 or under any other law for the time being in force in any State for the registratio…

Sadhana Sahakari Patpedhi Limited, Palghar vs. CIT(A), NFAC, Delhi

ITA 56/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 May 2024AY 2018-19
For Appellant: Shri Unmesh NarvekarFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)Section 80P(4)

…of a section particularly when the language of the section is clear and unambiguous but, being part of the statute, it prima facie furnishes some clue as to the meaning and purpose of the section (vide Bengal Immunity Company Limited v. State of Bihar [1955] 2 SCR 603])." 28. Secondly, for purposes of eligibility for deduction, the assessee must be a "co-operative society". A co-operative society is defined in Section 2(19) of the IT Act, as being a co-operative society registered either under the Co-operative Societies Act, 1912 or under any other law for the time being in force in any State for the registratio…

ITO-26(2)(1), Mumbai vs. Sangli Vaibhav Co Operative Credit Society Limited, Mumbai

ITA 3770/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 May 2024AY 2018-19

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan L. VajaniFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80P(2)(d)

…of a section particularly when the language of the section is clear and unambiguous but, being part of the statute, it prima facie furnishes some clue as to the meaning and purpose of the section (vide Bengal Immunity Company Limited v. State of Bihar [1955] 2 SCR 603])." 28. Secondly, for purposes of eligibility for deduction, the assessee must be a "co-operative society". A co-operative society is defined in Section 2(19) of the IT Act, as being a co-operative society registered either under the Co-operative Societies Act, 1912 or under any other law for the time being in force in any State for the registratio…

ITO-26(2)(1), Mumbai vs. Sangli Vaibhav Co Operative Credit Society Limited, Mumbai

ITA 3769/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 May 2024AY 2017-18

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan L. VajaniFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80P(2)(d)

…of a section particularly when the language of the section is clear and unambiguous but, being part of the statute, it prima facie furnishes some clue as to the meaning and purpose of the section (vide Bengal Immunity Company Limited v. State of Bihar [1955] 2 SCR 603])." 28. Secondly, for purposes of eligibility for deduction, the assessee must be a "co-operative society". A co-operative society is defined in Section 2(19) of the IT Act, as being a co-operative society registered either under the Co-operative Societies Act, 1912 or under any other law for the time being in force in any State for the registratio…

ITO-26(2)(1), Mumbai vs. Sangli Vaibhav Co Operative Credit Society Limited, Mumbai

ITA 3766/MUM/2023[2020-21]Status: DisposedITAT Mumbai22 May 2024AY 2020-21

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan L. VajaniFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80P(2)(d)

…of a section particularly when the language of the section is clear and unambiguous but, being part of the statute, it prima facie furnishes some clue as to the meaning and purpose of the section (vide Bengal Immunity Company Limited v. State of Bihar [1955] 2 SCR 603])." 28. Secondly, for purposes of eligibility for deduction, the assessee must be a "co-operative society". A co-operative society is defined in Section 2(19) of the IT Act, as being a co-operative society registered either under the Co-operative Societies Act, 1912 or under any other law for the time being in force in any State for the registratio…

ACIT, Circle CC 15, New Delhi vs. Alka Mendiratta, Delhi

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessees are also dismissed

ITA 1864/DEL/2021[2016-17]Status: DisposedITAT Delhi08 Mar 2024AY 2016-17

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Amit Goel, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 1863/Del/2021 : Asstt. Year : 2016-17 ACIT, Vs Yash Pal Mendiratta, Central Circle-15, House No. 10, Road No. 41, Punjabi New Delhi-110055 Bagh, New Delhi-110026 (APPELLANT) (RESPONDENT) PAN No. AAIPM3927A CO No. 28/Del/2022 : Asstt. Year : 2016-17 Yash Pal Mendiratta, Vs ACIT, House No. 10, Road No. 41, Punjabi Central Circle-15, Bagh, New Delhi-110026 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAIPM3927A ITA No. 1864/Del/2021 : Asstt. Year : 2016-17 ACIT,…

ACIT, CC-15, New Delhi vs. Yash Pal Mendiratta, Delhi

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessees are also dismissed

ITA 1863/DEL/2021[2016-17]Status: DisposedITAT Delhi08 Mar 2024AY 2016-17

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Amit Goel, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 1863/Del/2021 : Asstt. Year : 2016-17 ACIT, Vs Yash Pal Mendiratta, Central Circle-15, House No. 10, Road No. 41, Punjabi New Delhi-110055 Bagh, New Delhi-110026 (APPELLANT) (RESPONDENT) PAN No. AAIPM3927A CO No. 28/Del/2022 : Asstt. Year : 2016-17 Yash Pal Mendiratta, Vs ACIT, House No. 10, Road No. 41, Punjabi Central Circle-15, Bagh, New Delhi-110026 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAIPM3927A ITA No. 1864/Del/2021 : Asstt. Year : 2016-17 ACIT,…

ACIT, CC-14, Delhi vs. Mayfair Resorts India Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2008/DEL/2021[2010-11]Status: DisposedITAT Delhi17 Aug 2023AY 2010-11
For Appellant: Shri Yudhister Mehtani, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT(DR)
Section 292CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2010-11 The ACIT, Central Circle-14, New Delhi M/s Mayfair Resorts India Ltd., 110055 D-21, Indira Enclave, Neb Sarai, New vs. Delhi 110068 PAN AAACM 2149 P (Appellant) (Respondent) For Revenue : Shri Subhra Jyoti Chakraborty, CIT(DR) For Assessee : Shri Yudhister Mehtani, CA Date of Final Hearing : 25.07.2023 Date of Pronouncement : 17.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A)-26 New…

Income Tax Officer vs. Vikram Sujitkumar Bhatia

C.A. No.-000911-000911 - 2022Supreme Court06 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

…Consequently, the absence of a validating clause would not by itself affect the retrospective operation of the statutory provision, if such retrospectivity is otherwise apparent. XXXXXXXX 20. In Bengal Immunity Co. Ltd. v. State of Bihar [(1955) 2 SCR 603 : AIR 1955 SC 661] , Heydon case [(1584) 3 Co Rep 7a : 76 ER 637] was cited with approval. Their Lordships have said: (SCR pp. 632-33) CIVIL APPEAL NO. 911 OF 2022 Page 52 of 67 “It is a sound rule of construction of a statute firmly established in England as far back as 1584 when Heydon case [(1584) 3 Co Rep 7a : 76…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 328/BANG/2022[2013-14]Status: DisposedITAT Bangalore07 Oct 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…he said section; the meaning to be given to an Explanation depends upon it's terms; if the language of the explanation shows a purpose, a construction consistent with that purpose has to be placed upon it vide Bengal Immunity Co. Ltd. v. State of Bihar [1955] 2 SCR 603 the language in which the above Explanation is couched leaves no manner of doubt that any expenditure which an assessee incurs for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the and no deduction or allowance shall be admissible in respect of such expenditure; the object of this Explan…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 327/BANG/2022[2012-13]Status: DisposedITAT Bangalore07 Oct 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…he said section; the meaning to be given to an Explanation depends upon it's terms; if the language of the explanation shows a purpose, a construction consistent with that purpose has to be placed upon it vide Bengal Immunity Co. Ltd. v. State of Bihar [1955] 2 SCR 603 the language in which the above Explanation is couched leaves no manner of doubt that any expenditure which an assessee incurs for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the and no deduction or allowance shall be admissible in respect of such expenditure; the object of this Explan…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 326/BANG/2022[2011-12]Status: DisposedITAT Bangalore07 Oct 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…he said section; the meaning to be given to an Explanation depends upon it's terms; if the language of the explanation shows a purpose, a construction consistent with that purpose has to be placed upon it vide Bengal Immunity Co. Ltd. v. State of Bihar [1955] 2 SCR 603 the language in which the above Explanation is couched leaves no manner of doubt that any expenditure which an assessee incurs for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the and no deduction or allowance shall be admissible in respect of such expenditure; the object of this Explan…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 325/BANG/2022[2010-11]Status: DisposedITAT Bangalore07 Oct 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…he said section; the meaning to be given to an Explanation depends upon it's terms; if the language of the explanation shows a purpose, a construction consistent with that purpose has to be placed upon it vide Bengal Immunity Co. Ltd. v. State of Bihar [1955] 2 SCR 603 the language in which the above Explanation is couched leaves no manner of doubt that any expenditure which an assessee incurs for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the and no deduction or allowance shall be admissible in respect of such expenditure; the object of this Explan…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 324/BANG/2022[2009-10]Status: DisposedITAT Bangalore07 Oct 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…he said section; the meaning to be given to an Explanation depends upon it's terms; if the language of the explanation shows a purpose, a construction consistent with that purpose has to be placed upon it vide Bengal Immunity Co. Ltd. v. State of Bihar [1955] 2 SCR 603 the language in which the above Explanation is couched leaves no manner of doubt that any expenditure which an assessee incurs for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the and no deduction or allowance shall be admissible in respect of such expenditure; the object of this Explan…

Wilfred D'Souza, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

ITA 323/BANG/2022[2008-09]Status: DisposedITAT Bangalore07 Oct 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Smt. S. Praveena, D.R
Section 132Section 143Section 153ASection 246A

…he said section; the meaning to be given to an Explanation depends upon it's terms; if the language of the explanation shows a purpose, a construction consistent with that purpose has to be placed upon it vide Bengal Immunity Co. Ltd. v. State of Bihar [1955] 2 SCR 603 the language in which the above Explanation is couched leaves no manner of doubt that any expenditure which an assessee incurs for any purpose which is an offence or which is prohibited by law shall not be deemed to have been incurred for the and no deduction or allowance shall be admissible in respect of such expenditure; the object of this Explan…

Shri Mati Sonali Batra, Jalandhar vs. Deputy Commissioner of Income Tax Central Circle-II, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 41/ASR/2022[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…as a rule of law, the doctrine of precedents, was enacted to make the law declared by the Supreme Court itself. [136G; 138G; 137F] Re Dawson's Settlement Lloyds Bank Ltd. v. Dawson, [1966] 3 All ER 68 and Bengal Immunity Company Ltd. v. State of Bihar, [1955] 2 SCR 603, relied upon (10). The doctrine of ratio decidendi has also to be interpreted in the same line. To consider the ratio decidendi Court has to ascertain the principle on which the case was decided. The ratio decidendi of a decision may be narrowed or widened by the judges before whom it is cited as a precedent. [139G-H] State of Orissa v. Sudhansu Sh…

M/S Bhagwati Lacto Vegetarian Exports Private Limited, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle -1, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 151/ASR/2021[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…as a rule of law, the doctrine of precedents, was enacted to make the law declared by the Supreme Court itself. [136G; 138G; 137F] Re Dawson's Settlement Lloyds Bank Ltd. v. Dawson, [1966] 3 All ER 68 and Bengal Immunity Company Ltd. v. State of Bihar, [1955] 2 SCR 603, relied upon (10). The doctrine of ratio decidendi has also to be interpreted in the same line. To consider the ratio decidendi Court has to ascertain the principle on which the case was decided. The ratio decidendi of a decision may be narrowed or widened by the judges before whom it is cited as a precedent. [139G-H] State of Orissa v. Sudhansu Sh…

Measage Guru Nanak Milk Products, Ferozepurcantt vs. Deputy Commissioner of Income Tax Central Circle - 1, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 585/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…as a rule of law, the doctrine of precedents, was enacted to make the law declared by the Supreme Court itself. [136G; 138G; 137F] Re Dawson's Settlement Lloyds Bank Ltd. v. Dawson, [1966] 3 All ER 68 and Bengal Immunity Company Ltd. v. State of Bihar, [1955] 2 SCR 603, relied upon (10). The doctrine of ratio decidendi has also to be interpreted in the same line. To consider the ratio decidendi Court has to ascertain the principle on which the case was decided. The ratio decidendi of a decision may be narrowed or widened by the judges before whom it is cited as a precedent. [139G-H] State of Orissa v. Sudhansu Sh…

Measage Guru Nanak Milk Products, Ferozepur Cantt vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 584/ASR/2019[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…as a rule of law, the doctrine of precedents, was enacted to make the law declared by the Supreme Court itself. [136G; 138G; 137F] Re Dawson's Settlement Lloyds Bank Ltd. v. Dawson, [1966] 3 All ER 68 and Bengal Immunity Company Ltd. v. State of Bihar, [1955] 2 SCR 603, relied upon (10). The doctrine of ratio decidendi has also to be interpreted in the same line. To consider the ratio decidendi Court has to ascertain the principle on which the case was decided. The ratio decidendi of a decision may be narrowed or widened by the judges before whom it is cited as a precedent. [139G-H] State of Orissa v. Sudhansu Sh…

Measage Guru Nanak Milk Products, Ferozepur Cantt vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 583/ASR/2019[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

…as a rule of law, the doctrine of precedents, was enacted to make the law declared by the Supreme Court itself. [136G; 138G; 137F] Re Dawson's Settlement Lloyds Bank Ltd. v. Dawson, [1966] 3 All ER 68 and Bengal Immunity Company Ltd. v. State of Bihar, [1955] 2 SCR 603, relied upon (10). The doctrine of ratio decidendi has also to be interpreted in the same line. To consider the ratio decidendi Court has to ascertain the principle on which the case was decided. The ratio decidendi of a decision may be narrowed or widened by the judges before whom it is cited as a precedent. [139G-H] State of Orissa v. Sudhansu Sh…