Commissioner of Income Tax, Kerala v. Tara Agencies

6 SCC 429Reported decision2007#14355 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Judgments citing Commissioner of Income Tax, Kerala v. Tara Agencies

DIRECTOR OF INCOME TAX (IT)-I, MUMBAI vs. M/S. AMERICAN EXPRESS BANK LTD

C.A. No.-008291-008291 - 2015Supreme Court15 Dec 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 28Section 37(1)Section 44C

…to add or read words into the statute is also based on the fact that it is not the court's duty to reframe the legislation, as the power to ‘legislate’ has not been granted to it [See Commissioner of Income Tax, Kerala v. Tara Agencies, reported in (2007) 6 SCC 429]. 35. However, this is not a hard and fast rule, and in certain exceptional circumstances, the court can add or read words into the statute. The circumstances which would allow for such a departure from the ordinary rule have been succinctly captured in Principles of Statutory Interpretation by Justice G.P. Singh, fourteenth edition (2016),…

THE STATE OF KARNATAKA vs. HASSAN THERMAL POWER PRIVATE LIMITED

WA/190/2020HC Karnataka12 Mar 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 4

…India Tobacco Co.Ltd., vs. The Commercial Tax Officer, Bhavanipore and others, reported in (1975) 3 SCC 512; 4) Raghunath Rai Bareja vs. Punjab National Bank, reported in (2007) 2 SCC 230; 5) CIT, Kerala vs. Tara Agencies, reported in (2007) 6 SCC 429; 6) Dipak Babaria & Anr., vs. State of Gujarat & Others, reported in (2014) 3 SCC 502; 7) Dwarka Prasad Agarwal vs. B D Agarwal, reported in 2003(6) SCC 230; 8) Nusli Neville Wadia vs. Ivory Properties , reported in (2019) SCC Online SC 1313 ; 9) A.Ayyasamy vs. A.Paramasivam & Ors., reported in (2016) 10 SCC 386; 10) Gujarat…

COMMISSIONER OF INCOME TAX 1 vs. M/S. HINDUSTAN PETROLEUM CORPORATION LTD

C.A. No.-009295-009295 - 2017Supreme Court03 Aug 2017

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 80Section 80H

…ly liquefied by moderate compression at ambient temperature. Unlike natural gas which can be piped to the consumer, LPG has to be transported in the liquid phase at ambient temperature and, therefore, required to be handled 2 (2015) 14 SCC 47 3 (2007) 6 SCC 429 10 in specially designed pressure vessels. Once the LPG vapour is subjected to moderate pressure to achieve liquefaction, the resultant liquid must be contained within a pressurized system or a pressure vessel until it is required as gas by the consumer. In the vapour phase, LPG exists as a heavier gas and on liquefaction, its volume reduces co…

Commissioner of Income Tax – I

ITA/551/2013HC Delhi05 Feb 2015

Section 10B

…ces an article which is necessarily different from its components.‖ 13. The difference in the words ―manufacture‖, ‗production (to produce)‘ and ―process‖ was examined by the Supreme Court in Commissioner of Income Tax, Kerala v. Tara Agencies, (2007) 6 SCC 429. On the question of what is meant by the term „production‟, it has been elucidated and explained as under:- ―16. In Black's Law Dictionary (5th Edn.), the term ―production‖ has been defined as under: ―Production.—Process or act of producing. That which is produced or made; i.e. goods. Fruit of labor, as the productions of the earth, ITA 1…

Commissioner of Income Tax

The appeal is disposed of

ITA/141/2002HC Delhi22 Dec 2014

Section 260ASection 80Section 80HSection 88H

…n article which is necessarily different from its components.” 13. The difference in the words „manufacture‟, „production (to produce)‟ and „process‟ was examined by the Supreme Court in Commissioner of Income Tax, Kerala v. Tara Agencies, (2007) 6 SCC 429. On the question of what is meant by the term „production‟, it has been elucidated and explained as under:- “16. In Black's Law Dictionary (5th Edn.), the term “production” has been defined as under: “Production.—Process or act of producing. That which is produced or made; i.e. goods. Fruit of labor, as the productions of the earth, co…

M/S. FLEX ENGINEERING LTD. vs. COMMNR. OF CENTRAL EXCISE, U.P

The appeals are allowed and the

C.A. No.-007152-007152 - 2004Supreme Court13 Jan 2012

Section 35H

…place only after the manufacture of the machine is complete and therefore, any goods used in a process subsequent to the completion of the process of manufacture cannot be termed as inputs within the meaning of Rule 57A of the Rules. 1 (2007) 6 SCC 429 2 (2009) 9 SCC 193 : 2009 (240) E.L.T. 641 (S.C.) 3 (2010) 12 SCC 218 : 2010 (256) E.L.T. 321 (S.C.) 4 2010 (256) E.L.T. 56 (Bom.) 9 11. Before analysing the rival submissions, it would be appropriate to refer to the relevant statutory provisions. 12. The Modvat scheme, introduced with effect from 1st March 1986, was aimed at allowing cr…

COMMISSIONER OF INCOME TAX

ITA/1223/2011HC Delhi20 Nov 2011

Section 10ASection 260A

…ITA 1223/2011, 67/2010 and 458/2010 Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 1223/2011 Reserved on : 16thNovember, 2011. % Date of Decision : 20th December, 2011. COMMISSIONER OF INCOME TAX .... Appellant Through Ms. Suruchi Aggarwal, Advocate. VERSUS LOVLESH JAIN …..Respondent Through Nemo. INCOME TAX APPEAL NOS. 67/2010 AND 458/2010 Reserved on : 30thNovember, 2011. %…