Berger Paints India Ltd. v. Commissioner of Income Tax, Calcutta

12 SCC 42Reported decision2004#14748 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2007 to 2022.

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Judgments citing Berger Paints India Ltd. v. Commissioner of Income Tax, Calcutta

M/S Apex Laboratories P. Ltd vs. The Deputy Commissioner of Income Tax Large Tax Payer Unit II

The appeal is dismissed without order on costs

C.A. No.-001554-001554 - 2022Supreme Court22 Feb 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 37(1)

…t the cost of heroin seized as a business loss, holding that: 9 W.P. (C) No. 1334/2014 / ILR (2014) 1 Delhi 620, dated 10.01.2014. 10 Income Tax Appeal No. 485/2008, decided on 18.07.2017. 11 See Berger Paints Ltd. v Commissioner of Income Tax, (2004) 12 SCC 42 and South India Bank Ltd. v Commissioner of Income Tax, Civil Appeal No. 9606 of 2011 / 2021 SCCOnline SC 692, dated 09.09.2021. 12 (2007) 2 SCC 759. 4 “In our opinion, the High Court has adopted an emotional and moral approach rather than a legal approach. We fully agree with the High Court that the assessee was committing a highly…

Commissioner of Income Tax (Exemptions) Delhi vs. Hamdard National Foundation (India)

ITA/144/2021HC Delhi16 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 11Section 13(2)(b)Section 13(3)

…s: i. Commissioner of Income Tax v. Excel Industries Ltd., (2014) 13 SCC 459; ii. M/s Radhasoami Satsang, Saomi Bagh, Agra v. Commissioner of Income Tax, (1992) 1 SCC 659; and iii. Berger Paints India Ltd. v. Commissioner of Income Tax, Calcutta, (2004) 12 SCC 42. 17. We have considered the submissions made by the learned counsels for the parties. This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/000607 ITA 142/2021 & connected matters Page 10 of 24 18. As noted hereinabove, the questions of law raised by the appellan…

Commissioner of Income Tax (Exemptions) Delhi vs. Hamdrd National Foundation (India)

ITA/115/2021HC Delhi16 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 11Section 13(2)(b)Section 13(3)

…s: i. Commissioner of Income Tax v. Excel Industries Ltd., (2014) 13 SCC 459; ii. M/s Radhasoami Satsang, Saomi Bagh, Agra v. Commissioner of Income Tax, (1992) 1 SCC 659; and iii. Berger Paints India Ltd. v. Commissioner of Income Tax, Calcutta, (2004) 12 SCC 42. 17. We have considered the submissions made by the learned counsels for the parties. This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/000608 ITA 142/2021 & connected matters Page 10 of 24 18. As noted hereinabove, the questions of law raised by the appellan…

Pr. Commissioner of Income Tax--6 vs. Meenakshi Overseas Pvt. Ltd

ITA/692/2016HC Delhi26 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 139Section 143Section 143(1)Section 147Section 148Section 151(1)Section 260ASection 68

…Page 7 of 18 16. Relying on the decision in Union of India v. Kaumudini Narayan Dalal (2001) 10 SCC 231, Commissioner of Income Tax v. Narendra Doshi (2004) 2 SCC 81, Berger Paints India Limited v. Commissioner of Income Tax, Calcutta (2004) 12 SCC 42 and Commissioner of Income Tax v. Shivsagar Estate (2004) 9 SCC 420 Mr Goel submitted that once the Revenue did not challenge the correctness of the law laid down by the High Court and accepted it in case of one Assessee, it was not open to the Revenue to challenge its correctness in the case of another Assessee “without just cause.” 17. I…

The Commissioner of Income Taxc vs. M/S Ncr Corporation India Pvt Ltd

ITA/836/2009HC Karnataka16 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 143(2)Section 143(3)Section 145ASection 260Section 263Section 43Section 43B

…double deduction which has not been found favour in the above referred decision. 10. We may at this stage usefully refer to the decision of the Apex Court in case of Berger Paints India Ltd., vs. Commissioner of Income Tax, Calcutta reported at (2004) 12 SCC 42 wherein, once again the question came up for consideration before the Apex Court for permissibility of deduction under Section 43B and the above referred decision of the High Court of Gujarat in case of Lakhanpal was pressed into service as against the view taken by High Court of Calcutta. 25 11. The Apex Court, after consider…

Commnr.of Income Tax, Thiruvananthapuram vs. M/S Baby Marine Exports Kollam

Appeals stand disposed of in terms of our

C.A. No.-006146-006146 - 2005Supreme Court30 Mar 2007

For Respondent: M/s Baby Marine Exports, Kollam

Section 80Section 80H

…h only the export house is concerned. Mr. Ganesh also contended that the said decision is required to be overruled by this Court in view of the decision of this court in Berger Paints India Ltd. v. Commissioner of Income Tax, Calcutta reported in (2004) 12 SCC 42. We have heard the learned counsel for the parties at length. Before critically examining the rival contentions of the learned counsel for the appellants and the respondents, we deem it appropriate to refer to the provisions of Section 80-HHC of the Act: "80HHC. Deduction in respect of profits retained for export business. (1) Where an…