Commissioner of Income-tax v. Straw Board Mfg. Co. Ltd.

2 SCC 523Reported decision2025#15266 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 80IA(4)

Judgments citing Commissioner of Income-tax v. Straw Board Mfg. Co. Ltd.

M/S ARMOUR SECURITY (INDIA) LTD. vs. COMMISSIONER, CGST, DELHI EAST COMMISSIONERATE

SLP(C) No.-006092 - 2025Supreme Court14 Aug 2025

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

Section 6Section 6(2)(a)Section 6(2)(b)Section 67(2)Section 70Section 73

…al tax authority. 6. It is also informed that GSTN is already making changes in the IT system in this regard.” 16. By relying on the decision in the Chief Commissioner of Central Goods and Service Tax v. Safari Retreats Pvt. Ltd., reported in (2025) 2 SCC 523, Mr. Potaraju further submitted that the CGST Act is a special statute and constitutes a self-contained code. As such, its provisions must be interpreted in a literal, plain, and strict manner. A literal reading of Section 6(2)(b), he argued, clearly Page 8 of 66 envisages a bar on the initiation of any proceedings by a proper…

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 144CSection 153Section 153(1)Section 44B

…1973 in the matter of the entitlement of a divorced Muslim woman to maintenance. 10.7 Recently, a two-Judge Bench of this Court speaking through Oka, J. in Chief Commissioner of Central Goods and Service Tax vs. Safari Retreats Private Limited, (2025) 2 SCC 523 dealt Page 67 of 112 on rules regarding the interpretation of taxing statutes in paragraph 27 which can be usefully extracted as under: “27. Regarding the interpretation of taxation statutes, the parties have relied…

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, MADHAPUR

In the result, all the appeals of the Revenue are dismissed

ITA 688/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

…ly. It was pointed out that the legislative intent is not to burden the subject to tax so that some specific public purpose is furthered. The Hon'ble Supreme Court referred to the decision in Commissioner of Income-tax v. Straw Board Mfg. Co. Ltd. (1989) Supp 2 SCC 523/[1989] 44 Taxman 189/177 ITR 431 (SC) wherein it was held that in taxing statute, provision for concessional rate of tax should be liberally construed. Decision in Bajaj Tempo Ltd. v. Commissioner of Income-tax (1992) 3 SCC 78/[1992] 62 Taxman 480/196 ITR 188 (SC) was referred to wherein it was held that the provision granting incentive for promoti…

CELESTIAL AVENUES PVT LTD REP. BY CSK PROPERTIES PVT LTD ON MERGER-PAN-AADCC3990R,HYDERABAD. vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(2), HYDERABAD.

In the result, all the appeals of the assessee are allowed

ITA 212/HYD/2024[2017-18]Status: HeardITAT Hyderabad01 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 801ASection 801A(4)Section 80I

…ly. It was pointed out that the legislative intent is not to burden the subject to tax so that some specific public purpose is furthered. The Hon'ble Supreme Court referred to the decision in Commissioner of Income-tax v. Straw Board Mfg. Co. Ltd. (1989) Supp 2 SCC 523/[1989] 44 Taxman 189/177 ITR 431 (SC) wherein it was held that in taxing statute, provision for concessional rate of tax should be liberally construed. Decision in Bajaj Tempo Ltd. v. Commissioner of Income-tax (1992) 3 SCC 78/[1992] 62 Taxman 480/196 ITR 188 (SC) was referred to wherein it was held that the provision granting incentive for promoti…

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. BOTHRA SHIPPING SERVICES PVT LTD

In the result, the appeals are dismissed and the substantial

ITAT/85/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

…plementing notifications in the context of the industrial policy. In such a case, the exemption notifications have to be read liberally keeping in mind the objects envisaged 17 (1989) Supp 2 SCC 523 18 (1992) 3 SCC 78 19 (2006) 4 SCC 57 ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 13 of 21 by the industrial policy and not in a strict sense as in the case of exemptions from tax liability under the taxing statute." 17. The Hon’ble Supreme Court took note of the Hon’ble Five Judges Bench of the Hon’b…

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. BOTHRA SHIPPING SERVICES PVT LTD

In the result, the appeals are dismissed and the substantial

ITAT/86/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

…plementing notifications in the context of the industrial policy. In such a case, the exemption notifications have to be read liberally keeping in mind the objects envisaged 17 (1989) Supp 2 SCC 523 18 (1992) 3 SCC 78 19 (2006) 4 SCC 57 ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 13 of 21 by the industrial policy and not in a strict sense as in the case of exemptions from tax liability under the taxing statute." 17. The Hon’ble Supreme Court took note of the Hon’ble Five Judges Bench of the Hon’b…

Commissioner of Income-tax v. Straw Board Mfg. Co. Ltd. (2 SCC 523) — Cited in 6 Judgments | BharatTax