Calcutta Jute Manufacturing Co. v. CTO

106 STC 433Reported decision1997#18640 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2016 to 2023.

Judgments citing Calcutta Jute Manufacturing Co. v. CTO

The Principal Commissioner vs. M/S Obulapuram Mining

ITA/100012/2017HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 143(3)Section 144CSection 144C(13)Section 260ASection 37(1)Section 92ASection 92C

…IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 17TH DAY OF MARCH, 2023 PRESENT THE HON'BLE MR JUSTICE K.SOMASHEKAR AND THE HON'BLE MR JUSTICE UMESH M ADIGA ITA NO 100012 OF 2017 BETWEEN: 1 . THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) QUEENS ROAD, BENGALURU. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, 1(3) BENGALURU. ... APPELLANTS (BY SRI.Y.V. RAVIRAJ, ADV.) AND: M/S OBULAPURAM MINING COMPANY PVT. LIMITED NO.6/4, RAGHAVACHARI ROAD BALLARI-583101 PAN: AAACO5753D. … RESPONDENT (BY SRI. MAYANK JAIN, ADV.) THIS ITA IS FILED UNDER SECTION 260A OF THE…

Tesco Hindustan Service Centre Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee is allowed in the terms indicated above

ITA 1633/BANG/2012[2008-09]Status: DisposedITAT Bangalore18 Oct 2016AY 2008-09

Bench: Shri S.K.Yadav & Shri A. K. Garodiait (Tp) A No.182 (Bang) 2014 (Assessment Years : 2009 – 10)

For Appellant: Shri Mayank Jain & Shri Madhur Jain AdvocatesFor Respondent: Shri Sanjay Kumar, CIT DR

Section 143(3)Section 144CSection 144C(15)(b)Section 37(1)Section 92ASection 92A(1)Section 92A(2)Section 92B(2)

…the one which would render it otiose or sterile. In that view of the matter, courts should not adopt construction which would upset or even impair the purpose in introducing a particular provision in the statute [Calcutta Jute Manufacturing Co. v. CTO, (1997) 106 STC 433, 439 (SC)]. Therefore, following this principle, we hold that it is since the parameters laid down in sub-section (1) are not fulfilled, IT(TP)A No.182/Bang/2014 Page 15 of 21 there is no relationship of AE between assessee-company and JII and therefore, the provisions of chapter X of the Act have no application. 11.2 In the result, the transfe…

M/S Page Industries Ltd., Bangalore vs. DCIT, Bangalore

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 163/BANG/2015[2010-11]Status: DisposedITAT Bangalore24 Jun 2016AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha,CAFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 80JSection 92C

…sterile. In that view of the matter, courts IT(TP)A No.163/Bang/2015 Page 22 of 24 should not adopt construction which would upset or even impair the purpose in introducing a particular provision in the statute [Calcutta Jute Manufacturing Co. v. CTO, (1997) 106 STC 433, 439 (SC)]. Therefore, following this principle, we hold that it is since the parameters laid down in sub-section (1) are not fulfilled, there is no relationship of AE between assessee-company and JII and therefore, the provisions of chapter X of the Act have no application. 11.2 In the result, the transfer pricing adjustment made by the TPO is…

Sri. Vidyaranya Seva Sangha, Uganakeri vs. CIT, Hubli

In the result, appeal filed by the assessee trust is dismissed

ITA 702/BANG/2014[N.A.]Status: DisposedITAT Bangalore25 May 2016

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raosri Vidyaranya Seva Sangha, Rs No.25/1, Near Mishrikoti Cross, Kadanakoppa, Karwar Road, Uganakeri-581 198. Tq.Kalkhatgi … Appellant Pan: Aaajs 4355 C Vs. Commissioner Of Income-Tax, Hubli. … Respondent

For Appellant: Shri G.Venkatesh, AdvocateFor Respondent: Shri Sanjay Kumar, CIT(DR)

Section 12Section 12ASection 80G

…render it otiose or sterile. In that view of the matter, the court should not adopt a construction which would Page 10 of 11 upset or even impair the purpose in introducing a particular provision in the statute [Calcutta Jute Manufacturing Co. v. CTO, (1997) 106 STC 433, 439 (SC)]. Therefore, we hold that the CIT is very much empowered to cancel registration of the trust once registered u/s 12A of the Act with retrospective effect. The Hon’ble Bombay High Court in the case of Sinhagad Technical Education Society vs. CIT (2012)(343 ITR 23)(Bom), while upholding the provisions of sub-sec.(3) of sec.12AA of the Act…