CIT v. South Arcot Soc. (

176 ITR 435Supreme Court of India#11198 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,628 Indian tax judgments — from 2017 to 2022.

Judgments citing CIT v. South Arcot Soc. (

M/S. Bosch Limited, Bangalore vs. Commissioner of Income Tax, Ltu, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 475/BANG/2020[2014-15]Status: DisposedITAT Bangalore29 Jul 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Percy Pardiwala, Sr. CounselFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 263Section 32ASection 35

…aces reliance on the following case laws wherein the Hon'ble Supreme Court has insisted on a liberal and purposive interpretation of sections granting incentives to the assesses: Bajaj Tempo Ltd. v. CIT, 196 1TR 188 (SC) • CIT vs. U. P. Cooperative Fedn. Ltd. 176 ITR 435 (SC.) • CIT v. Strawboard Manufacturing Co. Ltd. 177 1TR 431 • (SC) K. P. Varghese v. ITO, 131 ITR 597 (SC) • IT(TP)A No.475/Bang/2020 Page 6 of 12 v) In view of above, the company has claimed a deduction of Rs. 409,135,945 as deduction u/s 32AC which includes a sum of Rs. 258,807,773 being the deduction pertaining to new assets installed durin…

M/S Vodafone East Limited (Formerly Known As Vodafone Essar East Limited), Kolkata vs. ACIT, Cir-7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 431/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Dec 2017AY 2008-2009

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…) held that the provision granting deduction, exemption or relief should be construed liberally and in favour of the assessee. The above test has also been laid down in the following case: CIT vs. South Arcot Soc. (176 ITR 117, 119) (SC) Ct vs. UO Co-op Fed. (176 ITR 435, 441)(SC) Broach Soc. vs. CIT (177 ITR 418,422)(SC) In view of the foregoing discussion the assessee humbly submitted that hundred per cent deduction be allowed for A.Y 2005-06. However the AO during the assessment proceedings made certain observations as detailed under:- “16(a) As stated above the assessee-company is claiming deduction us. 80IA…

M/S. Vodafone Essar East Limited, Kolkata vs. ACIT, Circle - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 673/KOL/2011[2007-08]Status: DisposedITAT Kolkata15 Dec 2017AY 2007-08

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…) held that the provision granting deduction, exemption or relief should be construed liberally and in favour of the assessee. The above test has also been laid down in the following case: CIT vs. South Arcot Soc. (176 ITR 117, 119) (SC) Ct vs. UO Co-op Fed. (176 ITR 435, 441)(SC) Broach Soc. vs. CIT (177 ITR 418,422)(SC) In view of the foregoing discussion the assessee humbly submitted that hundred per cent deduction be allowed for A.Y 2005-06. However the AO during the assessment proceedings made certain observations as detailed under:- “16(a) As stated above the assessee-company is claiming deduction us. 80IA…

M/S. Vodafone Essar East Limited, Kolkata vs. ACIT, Circle - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 485/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…) held that the provision granting deduction, exemption or relief should be construed liberally and in favour of the assessee. The above test has also been laid down in the following case: CIT vs. South Arcot Soc. (176 ITR 117, 119) (SC) Ct vs. UO Co-op Fed. (176 ITR 435, 441)(SC) Broach Soc. vs. CIT (177 ITR 418,422)(SC) In view of the foregoing discussion the assessee humbly submitted that hundred per cent deduction be allowed for A.Y 2005-06. However the AO during the assessment proceedings made certain observations as detailed under:- “16(a) As stated above the assessee-company is claiming deduction us. 80IA…

DCIT, Circle - 7, Kolkata vs. Vodafone Essar East Limited, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 482/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…) held that the provision granting deduction, exemption or relief should be construed liberally and in favour of the assessee. The above test has also been laid down in the following case: CIT vs. South Arcot Soc. (176 ITR 117, 119) (SC) Ct vs. UO Co-op Fed. (176 ITR 435, 441)(SC) Broach Soc. vs. CIT (177 ITR 418,422)(SC) In view of the foregoing discussion the assessee humbly submitted that hundred per cent deduction be allowed for A.Y 2005-06. However the AO during the assessment proceedings made certain observations as detailed under:- “16(a) As stated above the assessee-company is claiming deduction us. 80IA…

ACIT, Circle - 7, Kolkata vs. Vodafone Essar East Ltd., Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 377/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…) held that the provision granting deduction, exemption or relief should be construed liberally and in favour of the assessee. The above test has also been laid down in the following case: CIT vs. South Arcot Soc. (176 ITR 117, 119) (SC) Ct vs. UO Co-op Fed. (176 ITR 435, 441)(SC) Broach Soc. vs. CIT (177 ITR 418,422)(SC) In view of the foregoing discussion the assessee humbly submitted that hundred per cent deduction be allowed for A.Y 2005-06. However the AO during the assessment proceedings made certain observations as detailed under:- “16(a) As stated above the assessee-company is claiming deduction us. 80IA…

M/S. Vodafone Essar East Ltd., Kolkata vs. Addl. CIT, Range - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 357/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…) held that the provision granting deduction, exemption or relief should be construed liberally and in favour of the assessee. The above test has also been laid down in the following case: CIT vs. South Arcot Soc. (176 ITR 117, 119) (SC) Ct vs. UO Co-op Fed. (176 ITR 435, 441)(SC) Broach Soc. vs. CIT (177 ITR 418,422)(SC) In view of the foregoing discussion the assessee humbly submitted that hundred per cent deduction be allowed for A.Y 2005-06. However the AO during the assessment proceedings made certain observations as detailed under:- “16(a) As stated above the assessee-company is claiming deduction us. 80IA…

M/S. Vodafone Essar East Ltd., Kolkata vs. JCIT, Range - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 356/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…) held that the provision granting deduction, exemption or relief should be construed liberally and in favour of the assessee. The above test has also been laid down in the following case: CIT vs. South Arcot Soc. (176 ITR 117, 119) (SC) Ct vs. UO Co-op Fed. (176 ITR 435, 441)(SC) Broach Soc. vs. CIT (177 ITR 418,422)(SC) In view of the foregoing discussion the assessee humbly submitted that hundred per cent deduction be allowed for A.Y 2005-06. However the AO during the assessment proceedings made certain observations as detailed under:- “16(a) As stated above the assessee-company is claiming deduction us. 80IA…

ACIT, Circle - 7, Kolkata vs. Hutchison Telecom East Limited, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 343/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…) held that the provision granting deduction, exemption or relief should be construed liberally and in favour of the assessee. The above test has also been laid down in the following case: CIT vs. South Arcot Soc. (176 ITR 117, 119) (SC) Ct vs. UO Co-op Fed. (176 ITR 435, 441)(SC) Broach Soc. vs. CIT (177 ITR 418,422)(SC) In view of the foregoing discussion the assessee humbly submitted that hundred per cent deduction be allowed for A.Y 2005-06. However the AO during the assessment proceedings made certain observations as detailed under:- “16(a) As stated above the assessee-company is claiming deduction us. 80IA…

CIT v. South Arcot Soc. ( (176 ITR 435) — Cited in 9 Judgments | BharatTax