CIT v. Strawboard Manufacturing Company Limited

177 ITR 431Supreme Court of India1989#5208 most cited

What is CIT v. Strawboard Manufacturing Company Limited authority for?

Laws providing tax concessions to encourage industrial activity are to be liberally construed. This principle is applied to ensure that the object of such beneficial provisions is achieved.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Strawboard Manufacturing Company Limited · 177 ITR 431 · SC · tax concessions · industrial activity · liberal construction · beneficial provisions · object of provision

Sections most often in play

Section 143(1)Section 143(3)Section 263Section 10B(8)Section 115BAASection 115BBESection 133(6)Section 133A

Issues it is cited on

section 69drevision u/s 263section 271aabsurvey under section 133asection 69bsection 271aasection 271asection 80ierroneous and prejudicialsection 274chief commissionersection 115b

Judgments citing CIT v. Strawboard Manufacturing Company Limited

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2854/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Apr 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…f the expressed words do not apply. " 22. Notwithstanding the aforesaid. the courts have also held that incentive provisions contained in a taxing statute are given a more liberal construction. In case of CIT v. Strawboard Manufacturing Company Limited [1989) 177 ITR 431 (SC) the Hon'ble Supreme Court has held that the law providing for concession for tax purposes to encourage industrial activity should be liberally construed. So also in the case of Bajaj Tempo Limited V. CIT [AIR 1992 SC 1622J the Hon'ble Supreme Court has accepted the principle laid down in the case of Straw board Manufacturing (supra). 23. As…

Nahar Enterprises, Mumbai vs. DCIT (OSD) Cen RG 7, Mumbai

ITA 2853/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Apr 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Sarvshree Vimal Punmiya, KetanFor Respondent: Shri Anand Mohan
Section 143(3)Section 801B(10)Section 80I

…f the expressed words do not apply. " 22. Notwithstanding the aforesaid. the courts have also held that incentive provisions contained in a taxing statute are given a more liberal construction. In case of CIT v. Strawboard Manufacturing Company Limited [1989) 177 ITR 431 (SC) the Hon'ble Supreme Court has held that the law providing for concession for tax purposes to encourage industrial activity should be liberally construed. So also in the case of Bajaj Tempo Limited V. CIT [AIR 1992 SC 1622J the Hon'ble Supreme Court has accepted the principle laid down in the case of Straw board Manufacturing (supra). 23. As…