CWS (India) Ltd. v. CIT

208 ITR 649Supreme Court of India1994#3563 most cited

What is CWS (India) Ltd. v. CIT authority for?

When interpreting tax statutes, courts should favor constructions that result in equity over literal meanings that are unjust. Such interpretations should avoid unfair, irrational, or unreasonable outcomes.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2009 to 2025.

Also referred to as

CWS (India) Ltd. v. CIT · 208 ITR 649 · interpretation of statutes · equitable construction · unjust literal meaning · statutory provision · irrational result

Issues it is cited on

section 140a(1)section 215section 207section 2(43)section 262section 209section 2(1)section 208section 210section 115jaasection 140aminimum alternate tax

Judgments citing CWS (India) Ltd. v. CIT

CIT vs. Ocl India Ltd

The appeals are dismissed

ITA - 1063 / 2007HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:439-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

C.I.T vs. Indian Sugar Exim Corporation Ltd

The appeals are dismissed

ITA - 989 / 2008HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:440-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

Commissioner of Income Tax vs. Cadence Design Systems I.P.Ltd

The appeals are dismissed

ITA - 992 / 2007HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:438-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

CIT vs. Negolice India Pvt Ltd

The appeals are dismissed

ITA - 986 / 2007HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:442-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

The Commissioner of Income Tax vs. Nokia India Ltd

The appeals are dismissed

ITA - 914 / 2007HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:434-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

The Commissionr of Income Tax vs. Nis Sparta Ltd

The appeals are dismissed

ITA - 907 / 2007HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:433-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

Commissioner of Income Tax Delhi I vs. Continental Packaging P.Ltd

The appeals are dismissed

ITA - 829 / 2007HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:437-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

Commissioner of Income Tax vs. Nehru Place Hotels Ltd

The appeals are dismissed

ITA - 546 / 2008HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:426-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

Commissioner of Income Tax Delhi I vs. Anant Raj Industries P. Ltd

The appeals are dismissed

ITA - 462 / 2008HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:429-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

Commissioner of Income Tax vs. Bioseed Research (India) Pvt. Limited

The appeals are dismissed

ITA - 719 / 2007HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:390-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

Commissioner of Income Tax vs. Brijbasi Art Press Limited

The appeals are dismissed

ITA - 708 / 2007HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:392-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

Commissioner of Income Tax Delhi-1 vs. Allied Strips Ltd

The appeals are dismissed

ITA - 791 / 2007HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:388-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

Commissioner of Income Tax Del vs. M/S Jindal Exports Ltd

The appeals are dismissed

ITA - 402 / 2005HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:387-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…