How many judgments cite CTT v. DSM Group of Industries?

24 judgments on BharatTax cite CTT v. DSM Group of Industries (4 SCC 272), spanning 2006 to 2026.

Which sections of the Income Tax Act does CTT v. DSM Group of Industries come up under?

It is most often cited in judgments turning on Section 143(3), Section 115JC, Section 131(d), Section 133A, Section 234A, Section 234B.

CTT v. DSM Group of Industries

4 SCC 272Reported decision2005#4859 most cited

What is CTT v. DSM Group of Industries authority for?

Eligibility criteria in an exemption notification must be strictly construed, but once satisfied, the notification should be liberally interpreted.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2006 to 2026.

Also referred to as

CTT v. DSM Group of Industries · exemption notification · eligibility criteria · liberal construction · strict construction · TISCO Ltd. v. State of Jharkhand

Sections most often in play

Section 143(3)Section 115JC Section 131(d)Section 133A Section 234A Section 234B Section 234C Section 271(1)(c)

Issues it is cited on

section 115jc section 80ib(10)project completion method full and true disclosure section 80ib section 65 assistant director section 80i interest u/s 234a admission of additional evidence advance tax furnishing inaccurate particulars

Judgments citing CTT v. DSM Group of Industries

The Commissioner of Income Tax IV vs. New Bombay Goods Transport

ITTA/249/2013HC Telangana11 Jul 2013

M/S. O.N.G.C. Ltd vs. Commnr. of Customs, Mumbai

The appeals are allowed

C.A. No.-001882-001882 - 2004Supreme Court24 Aug 2006

For Respondent: Commnr. Of Customs, Mumbai

Section 28A

…imes without number, has construed such exemption notifications in liberal manner. [See Commissioner of Customs (Imports), Mumbai v. Tullow India Operations Ltd., (2005) 13 SCC 789, [See Tata Iron & Steel Co. Ltd. v. State of Jharkhand and Others, (2005) 4 SCC 272, Government of India and Ors. v. Indian Tobacco Association, (2005) 7 SCC 396, Commnr. Of Central Excise, Raipur v. Hira Cement, JT 2006 (2) SC 369. and P.R. Prabhakar v. Commnr. Of Income Tax, Coimbatore, 2006 (7) SCALE 191] If, thus, the Appellant was entitled to the same, it should not be denied the benefits thereof. It is directed accord…

P.R. Prabhakar vs. Commnr. of Income Tax, Coimbatore

C.A. No.-000877-000877 - 2006Supreme Court18 Jul 2006

For Respondent: Commissioner of Income Tax, Coimbatore

Section 80H

…be construed strictly as regards the applicability thereof to the case of the assessee but once it is found that the same is applicable, the same are required to be interpreted liberally. [See Tata Iron & Steel Co. Ltd. v. State of Jharkhand and Ors., [2005] 4 SCC 272, Government of India and Ors. v. Indian Tobacco Association, [2005] 7 SCC 396 and Commr. of Central Excise, Raipur v. Hira Cement, JT, (2006) 2 SC 369.] It is also trite law that an exemption is to be granted unless it is expressly taken away. [See Adityapur Industril Area Development Authority v. Union of India and Ors., (2006) 5 SCALE 321] The…

Commnr. of Central Excise, Raipur vs. M/S. Hira Cement

Appeal is allowed and the impugned judgment is set aside and the

C.A. No.-004424-004424 - 2004Supreme Court02 Feb 2006

For Respondent: M/s. Hira Cement

Section 35LSection 5ASection 6

…he criteria for determining the eligibility of an entrepreneur for becoming entitled to have the benefit of exemption notification, it is well-settled, must be construed strictly. [See Tata Iron and Steel Co. Ltd. v. State of Jharkhand and Others, (2005) 4 SCC 272 and Government of India & Ors. v. Indian Tobacco Association, 2005 (6) SCALE 683]. In Commissioner of C. Ex., Trichy v. Rukmani Pakkwell Traders [2004 (165) ELT 481 : (2004) 11 SCC 801], the expression "such brand name" was considered holding: "7. The Tribunal had also held that under the Notification the use must be of "such brand nam…