CIT v. Justice R.M. Datta

180 ITR 86High Court1989#17048 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 362,844 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 115JBSection 143(3)Section 144BSection 144C(3)Section 201(1A)Section 234CSection 32(1)(ii)Section 37(1)

Issues it is cited on

profit split methodfunctional analysissection 92fsection 40(a)(ii)section 115jasection 32(1)(ii)section 115jb(2)deduction under section 80iadeduction u/s 80iasection 80asection 32(1)intangible assets

Judgments citing CIT v. Justice R.M. Datta

Shree Cement Limited, Bangur Nagar vs. ACIT, Central Circle, Ajmer

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…ection 33 [PB Pg No. 497-500]. Hence, such income cannot be brought to tax. Reliance is placed on the decisions of Hon’ble SC in Nalinikant Ambalal Mody - vs.- CIT [1966] 61 ITR 428 (SC) and Hon’ble Calcutta High Court in CIT –vs.- Justice R . M. Dutta (1989) 180 ITR 86 (Cal) E. Decision of Hon’ble Jaipur Tribunal in assessee’s own case for AY 2016- 17 to AY 2018-19 vide order dated 21-02-2024 a. Vide para 130 of the said order, this Hon’ble Bench has interpreted the meaning of the term ‘Reward’ & ‘Assistance’. The appellant humbly submits that its arguments of considering incentives as reward stand more on a s…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…usion under any of the ‘heads of income’, cannot be subjected to income tax Reliance is placed on the decisions of Hon’ble SC in Nalinikant Ambalal Mody -vs.- CIT [1966] 61 ITR 428 (SC) and Hon’ble Calcutta High Court in CIT –vs.- Justice R . M. Dutta (1989) 180 ITR 86 (Cal) (f) Subsidy, though added in the definition of income by way of deeming fiction, has not been included in the charging section 28, unlike the erstwhile proposed Direct Tax Code, where it was proposed to be added also in the charging section 33. (g) Subsidy not taxable in absence of accrual ACIT vs. Shree Cement Ltd. Without prejudice to t…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Deputy Commissionerof Income Tax, Circle -2, Ajmer

In the result, the appeal of the Revenue in ITA No

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…usion under any of the ‘heads of income’, cannot be subjected to income tax Reliance is placed on the decisions of Hon’ble SC in Nalinikant Ambalal Mody -vs.- CIT [1966] 61 ITR 428 (SC) and Hon’ble Calcutta High Court in CIT –vs.- Justice R . M. Dutta (1989) 180 ITR 86 (Cal) (f) Subsidy, though added in the definition of income by way of deeming fiction, has not been included in the charging section 28, unlike the erstwhile proposed Direct Tax Code, where it was proposed to be added also in the charging section 33. (g) Subsidy not taxable in absence of accrual ACIT vs. Shree Cement Ltd. Without prejudice to t…

Agro Tech Foods Limited., Sec'Bad, Secunderabad vs. DCIT, Circle-1(1), Hyd, Hyderabad

In the result, appeal in ITA No

ITA 775/HYD/2016[2010-11]Status: DisposedITAT Hyderabad17 Dec 2020AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singh

For Appellant: Sri Dhanesh BafnaFor Respondent: Sri Y.V.S.T. Sai, CIT-DR
Section 143(3)Section 263Section 264Section 92C

…as reiterated by the Supreme Court in CIT v. Moon Mills Ltd. [1966] 59 ITR 574, in CIT v. Ajax Products Ltd. [1965] 55 ITR 741 , in CIT v. Amarchand N. Shroff [1963] 48 ITR 59 . It was submitted that the Calcutta High Court in CIT v. Justice R.M. Datta [1989] 180 ITR 86 had held that the words of the statute are precise and unambigugus, they must be accepted as declaring the express intention of the legislation. The departmental representative contended that the amendment including the revision of an order of assessment framed on the directions under section 144A of the Act has to be construed in its true. perspe…

Philips India Ltd., Kolkata vs. PCIT-IV, Kolkata

In the result, appeal of the assessee is dismissed

ITA 1142/KOL/2016[2009-2010]Status: DisposedITAT Kolkata27 Mar 2019AY 2009-2010

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1142/Kol/2016 Assessment Year: 2009-10 Philips India Limited..........……………………………………....………………..…………………….….Appellant Earlier Known As Philips Electronics India Limited 7 No. Justice Chandra Madhab Road Kolkata – 700 020 [Pan : Aabcp 9487 A] Principal Commissioner Of Income Tax - Iv, Kolkata…….............…....................…...Respondent Appearances By: Shri P.J. Pardiwala, Sr. Advocate & Shri Navneet Misra, Advocate, Appeared On Behalf Of The Assessee. Shri Robin Choudhury, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 10Th, 2019 Date Of Pronouncing The Order : March 27Th, 2019 O R D E R Per J. Sudhakar Reddy :-

Section 143(3)Section 263Section 32

…as reiterated by the Supreme Court in CIT v. Moon Mills Ltd. [1966] 59 ITR 574, in CIT v. Ajax Products Ltd. [1965] 55 ITR 741 , in CIT v. Amarchand N. Shroff [1963] 48 ITR 59 . It was submitted that the Calcutta High Court in CIT v. Justice R.M. Datta [1989] 180 ITR 86 had held that the words of the statute are precise and unambigugus, they must be accepted as declaring the express intention of the legislation. The departmental representative contended that the amendment including the revision of an order of assessment framed on the directions under section 144A of the Act has to be construed in its true. perspe…

CIT v. Justice R.M. Datta (180 ITR 86) — Cited in 5 Judgments | BharatTax