CIT v. Sesa Goa Ltd.

271 ITR 3311Reported decision2004#9997 most cited

What is CIT v. Sesa Goa Ltd. authority for?

Education cess is not an allowable deduction under section 37(1) read with section 40(a)(ii) of the Income Tax Act, 1961. This is because it is in the nature of a tax, not an expenditure incurred for the purpose of business.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

CIT v. Sesa Goa Ltd. · education cess · disallowance · section 37(1) · section 40(a)(ii) · not allowable deduction · tax

Also reported as

155 Taxmann.com 34

Sections most often in play

Section 80-IA(8)/(10)Section 80-ICSection 2(29BA)

Issues it is cited on

section 2(29ba)section 32asection 40(a)(ii)retrospective amendmentsection 80icchildprofits and gains of business or professionsection 80isection 32section 37(1)section 37section 80

Judgments citing CIT v. Sesa Goa Ltd.

M/S. Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1950/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…Tariff Act). The stand of the revenue was that it amounted to "manufacture ", contrary to what has been pleaded in these cases. This Court held that it amounted to manufacture. 9. The matter can be looked at from another angle. In CIT v. Sesa Goa Ltd. [2004] 271 ITR 3311, this Court considered the meaning of word 'production. The issue in that case was whether the extraction and processing of iron ore amounted to manufacture or not in view of the various processes involved and the various processes would involve production within the meaning of section 32A of the Act. It was inter alia observed as under: " ...…

M/S. Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1948/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Feb 2026AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…Tariff Act). The stand of the revenue was that it amounted to "manufacture ", contrary to what has been pleaded in these cases. This Court held that it amounted to manufacture. 9. The matter can be looked at from another angle. In CIT v. Sesa Goa Ltd. [2004] 271 ITR 3311, this Court considered the meaning of word 'production. The issue in that case was whether the extraction and processing of iron ore amounted to manufacture or not in view of the various processes involved and the various processes would involve production within the meaning of section 32A of the Act. It was inter alia observed as under: " ...…

M/S.Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1947/CHNY/2025[2012-13]Status: DisposedITAT Chennai18 Feb 2026AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…Tariff Act). The stand of the revenue was that it amounted to "manufacture ", contrary to what has been pleaded in these cases. This Court held that it amounted to manufacture. 9. The matter can be looked at from another angle. In CIT v. Sesa Goa Ltd. [2004] 271 ITR 3311, this Court considered the meaning of word 'production. The issue in that case was whether the extraction and processing of iron ore amounted to manufacture or not in view of the various processes involved and the various processes would involve production within the meaning of section 32A of the Act. It was inter alia observed as under: " ...…

M/S. Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1946/CHNY/2025[2011-12]Status: DisposedITAT Chennai18 Feb 2026AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…Tariff Act). The stand of the revenue was that it amounted to "manufacture ", contrary to what has been pleaded in these cases. This Court held that it amounted to manufacture. 9. The matter can be looked at from another angle. In CIT v. Sesa Goa Ltd. [2004] 271 ITR 3311, this Court considered the meaning of word 'production. The issue in that case was whether the extraction and processing of iron ore amounted to manufacture or not in view of the various processes involved and the various processes would involve production within the meaning of section 32A of the Act. It was inter alia observed as under: " ...…

Aarti Drugs Limited, Mumbai vs. ACIT-CC-3(2), Mumbai

In the result, appeals of the assessee for 2013-14 to 2016-17 are dismissed

ITA 2874/MUM/2023[2015-16]Status: DisposedITAT Mumbai14 Dec 2023AY 2015-16

Bench: Shri Vikas Awasthy & Ms. Padmavathy.Sआअसं.2872/मुं/2023 (िन.व. 2013-14) आअसं.2871/मुं/2023 (िन.व. 2014-15) आअसं.2874/मुं/2023 (िन.व. 2015-16) आअसं.2870/मुं/2023 (िन.व. 2016-17) Aarti Drugs Limited, Plot No.9D 3Rd Floor, Mahendra Industrial Estate, Road No.29, Sion East, Mumbai 400 022. Pan: Aaaca-4410-D ...... अपीलाथ"/Appellant बनाम Vs. Acit –Cc -3(2), Room No.1913, 19Th Floor, Air India Building, Nariman Point, Mumbai – 400 021 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Vipul Jain "ितवादी"ारा/Respondent By : Shri Manoj Mumar Sinha सुनवाई की ितिथ/ Date Of Hearing : 14/12/2023 घोषणा की ितिथ/ Date Of Pronouncement : 14/12/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Vipul JainFor Respondent: Shri Manoj Mumar Sinha
Section 37(1)

…आयकर अपीलीय अिधकरण मुंबई पीठ “ए ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती. एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.2872/मुं/2023 (िन.व. 2013-14) आअसं.2871/मुं/2023 (िन.व. 2014-15) आअसं.2874/मुं/2023 (िन.व. 2015-16) आअसं.2870/मुं/2023 (िन.व. 2016-17) Aarti Drugs Limited, Plot No.9D 3rd Floor, Mahendra Industrial Estate, Road No.29, Sion East, Mumbai 400 022. PAN: AAACA-4410-D ...... अपीलाथ"/Appellant बनाम Vs. ACIT –CC -3(2), Room NO.1913, 19th Floor, Air India Building, Nari…

Aarti Drugs Limited, Mumbai vs. ACIT-CC-3(2), Mumbai

In the result, appeals of the assessee for 2013-14 to 2016-17 are dismissed

ITA 2872/MUM/2023[2013-14]Status: DisposedITAT Mumbai14 Dec 2023AY 2013-14

Bench: Shri Vikas Awasthy & Ms. Padmavathy.Sआअसं.2872/मुं/2023 (िन.व. 2013-14) आअसं.2871/मुं/2023 (िन.व. 2014-15) आअसं.2874/मुं/2023 (िन.व. 2015-16) आअसं.2870/मुं/2023 (िन.व. 2016-17) Aarti Drugs Limited, Plot No.9D 3Rd Floor, Mahendra Industrial Estate, Road No.29, Sion East, Mumbai 400 022. Pan: Aaaca-4410-D ...... अपीलाथ"/Appellant बनाम Vs. Acit –Cc -3(2), Room No.1913, 19Th Floor, Air India Building, Nariman Point, Mumbai – 400 021 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Vipul Jain "ितवादी"ारा/Respondent By : Shri Manoj Mumar Sinha सुनवाई की ितिथ/ Date Of Hearing : 14/12/2023 घोषणा की ितिथ/ Date Of Pronouncement : 14/12/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Vipul JainFor Respondent: Shri Manoj Mumar Sinha
Section 37(1)

…आयकर अपीलीय अिधकरण मुंबई पीठ “ए ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती. एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.2872/मुं/2023 (िन.व. 2013-14) आअसं.2871/मुं/2023 (िन.व. 2014-15) आअसं.2874/मुं/2023 (िन.व. 2015-16) आअसं.2870/मुं/2023 (िन.व. 2016-17) Aarti Drugs Limited, Plot No.9D 3rd Floor, Mahendra Industrial Estate, Road No.29, Sion East, Mumbai 400 022. PAN: AAACA-4410-D ...... अपीलाथ"/Appellant बनाम Vs. ACIT –CC -3(2), Room NO.1913, 19th Floor, Air India Building, Nari…

Aarti Drugs Limited, Mumbai vs. ACIT-CC 3(2), Mumbai

In the result, appeals of the assessee for 2013-14 to 2016-17 are dismissed

ITA 2871/MUM/2023[2014-15]Status: DisposedITAT Mumbai14 Dec 2023AY 2014-15

Bench: Shri Vikas Awasthy & Ms. Padmavathy.Sआअसं.2872/मुं/2023 (िन.व. 2013-14) आअसं.2871/मुं/2023 (िन.व. 2014-15) आअसं.2874/मुं/2023 (िन.व. 2015-16) आअसं.2870/मुं/2023 (िन.व. 2016-17) Aarti Drugs Limited, Plot No.9D 3Rd Floor, Mahendra Industrial Estate, Road No.29, Sion East, Mumbai 400 022. Pan: Aaaca-4410-D ...... अपीलाथ"/Appellant बनाम Vs. Acit –Cc -3(2), Room No.1913, 19Th Floor, Air India Building, Nariman Point, Mumbai – 400 021 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Vipul Jain "ितवादी"ारा/Respondent By : Shri Manoj Mumar Sinha सुनवाई की ितिथ/ Date Of Hearing : 14/12/2023 घोषणा की ितिथ/ Date Of Pronouncement : 14/12/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Vipul JainFor Respondent: Shri Manoj Mumar Sinha
Section 37(1)

…आयकर अपीलीय अिधकरण मुंबई पीठ “ए ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती. एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.2872/मुं/2023 (िन.व. 2013-14) आअसं.2871/मुं/2023 (िन.व. 2014-15) आअसं.2874/मुं/2023 (िन.व. 2015-16) आअसं.2870/मुं/2023 (िन.व. 2016-17) Aarti Drugs Limited, Plot No.9D 3rd Floor, Mahendra Industrial Estate, Road No.29, Sion East, Mumbai 400 022. PAN: AAACA-4410-D ...... अपीलाथ"/Appellant बनाम Vs. ACIT –CC -3(2), Room NO.1913, 19th Floor, Air India Building, Nari…

Aarti Drugs Limited, Mumbai vs. ACIT-CC 3(2), Mumbai

In the result, appeals of the assessee for 2013-14 to 2016-17 are dismissed

ITA 2870/MUM/2023[2016-17]Status: DisposedITAT Mumbai14 Dec 2023AY 2016-17

Bench: Shri Vikas Awasthy & Ms. Padmavathy.Sआअसं.2872/मुं/2023 (िन.व. 2013-14) आअसं.2871/मुं/2023 (िन.व. 2014-15) आअसं.2874/मुं/2023 (िन.व. 2015-16) आअसं.2870/मुं/2023 (िन.व. 2016-17) Aarti Drugs Limited, Plot No.9D 3Rd Floor, Mahendra Industrial Estate, Road No.29, Sion East, Mumbai 400 022. Pan: Aaaca-4410-D ...... अपीलाथ"/Appellant बनाम Vs. Acit –Cc -3(2), Room No.1913, 19Th Floor, Air India Building, Nariman Point, Mumbai – 400 021 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Vipul Jain "ितवादी"ारा/Respondent By : Shri Manoj Mumar Sinha सुनवाई की ितिथ/ Date Of Hearing : 14/12/2023 घोषणा की ितिथ/ Date Of Pronouncement : 14/12/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Vipul JainFor Respondent: Shri Manoj Mumar Sinha
Section 37(1)

…आयकर अपीलीय अिधकरण मुंबई पीठ “ए ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती. एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.2872/मुं/2023 (िन.व. 2013-14) आअसं.2871/मुं/2023 (िन.व. 2014-15) आअसं.2874/मुं/2023 (िन.व. 2015-16) आअसं.2870/मुं/2023 (िन.व. 2016-17) Aarti Drugs Limited, Plot No.9D 3rd Floor, Mahendra Industrial Estate, Road No.29, Sion East, Mumbai 400 022. PAN: AAACA-4410-D ...... अपीलाथ"/Appellant बनाम Vs. ACIT –CC -3(2), Room NO.1913, 19th Floor, Air India Building, Nari…

DCIT, Circle-10(1), Kolkata vs. M/S Indian Oil Petronas (P) Ltd., Kolkata

In the result, the Cross Objections of the assessee are allowed for statistical purposes

ITA 1885/KOL/2019[2014-15]Status: DisposedITAT Kolkata30 Apr 2021AY 2014-15

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 250Section 32(1)(iiia)Section 80

…e 'TariffAct). The stand of the revenue was that it amounted to "manufacture ", contrary to what has been pleaded in these cases. This Court held that it amounted to manufacture. 9. The matter can be looked at from another angle. In CIT v. Sesa Goa Ltd [2004J 271 ITR 3311, this Court considered the meaning of word 'production. The issue in that case was whether the extraction and processing of iron ore amounted to manufacture or not in view of the various processes involved and the various processes would involve production within the meaning of section 32A of the Act. It was inter alia observed as under: " ... T…

D.C.I.T., Circle-10(1), Kolkata vs. M/S Indian Oil Petronas Pvt. Ltd., Kolkata

In the result, the Cross Objections of the assessee are allowed for statistical purposes

ITA 1884/KOL/2019[2013-14]Status: DisposedITAT Kolkata30 Apr 2021AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 250Section 32(1)(iiia)Section 80

…e 'TariffAct). The stand of the revenue was that it amounted to "manufacture ", contrary to what has been pleaded in these cases. This Court held that it amounted to manufacture. 9. The matter can be looked at from another angle. In CIT v. Sesa Goa Ltd [2004J 271 ITR 3311, this Court considered the meaning of word 'production. The issue in that case was whether the extraction and processing of iron ore amounted to manufacture or not in view of the various processes involved and the various processes would involve production within the meaning of section 32A of the Act. It was inter alia observed as under: " ... T…

DCIT, Circle-10(1), Kolkata vs. M/S Indian Oil Petronas (P) Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1930/KOL/2016[2010-11]Status: DisposedITAT Kolkata15 Mar 2019AY 2010-11

Bench: Shri A.T. Varkey, Jm & Dr.A.L.Saini, Am D.C.I.T, Cir­10(1), Kolkata Vs. M/S. Indian Oil Petronas Pvt. Ltd. Pan: Aaaci5573R (अपीलाथ" /Assessee) (""यथ" / Respondent) .. Assessee/Revenue By : Shri P.K. Srihari, Cit, Ld. Dr Respondent/Assessee By : Shrid. S Damle, Fca, Ld.Ar सुनवाईक"तार"ख/ Date Of Hearing : 18/12/2018 घोषणाक"तार"ख/Date Of Pronouncement : 15/03/2019 आदेश / O R D E R

For Appellant: ShriD. S Damle, FCA, ld.ARFor Respondent: Shri P.K. Srihari, CIT, ld. DR
Section 143(3)Section 194ISection 2Section 37(1)Section 40

…'Tariff Act'). The stand of the revenue was that it amounted to "manufacture ", contrary to what has been pleaded in these cases. This Court held that it amounted to manufacture 9. The matter can be looked at from another angle. In CIT v. Sesa Goa Ltd [2004J 271 ITR 3311, this Court considered the meaning of word 'production. The issue in that casewas whether the extraction and processing of iron ore amounted to manufacture or not in view of the various processes involved and the various processes would involve production within the meaning of section 32A of the Act. It was inter alia observed as under: " ... Th…

CIT v. Sesa Goa Ltd. (271 ITR 3311) — Cited in 11 Judgments | BharatTax