Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements

Q: How many judgments cite Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements?

146 judgments on BharatTax cite Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements (1 SCC 368), spanning 2011 to 2026.

Q: Which sections of the Income Tax Act does Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements come up under?

It is most often cited in judgments turning on Section 143(1), Section 56(2)(viii), Section 10(37), Section 145B(1), Section 1894, Section 45(5).

1 SCC 368Supreme Court of India2005#687 most cited

What is Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements authority for?

Mandatory provisions in taxation statutes must be strictly complied with. Non-compliance with a mandatory provision results in the cancellation of any concession granted.

146

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2011 to 2026.

Also referred to as

Eagle Flask Industries Ltd. · Commissioner of Central Excise · mandatory provisions · strict interpretation · taxation statutes · concession · non-compliance · cancellation

Sections most often in play

Section 143(1)Section 56(2)(viii)Section 10(37)Section 145B(1)Section 1894 Section 45(5)Section 14 Section 142(1)

Issues it is cited on

section 43(b)section 3(b)section 34(1)(iv)section 36(va)actual payment basis section 43b(b)section 34(1)section 36(1)(iv)section 2(viii)section 56(viii)section 45(5)(c)section 155(16)

Judgments citing Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements

Richhpal Singh Tyagi, Raipur vs. Assistant Commissioner of Income Tax-2(1), Bilaspur

In the result, the appeal filed by the assessee in ITA

ITA 15/RPR/2023[2017-18]Status: DisposedITAT Raipur28 Apr 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(1)

…st result in cancelling the concession made in favour of the grantee, the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. A.Ys.2017-18 & 2018-19 State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statut…

Gujarat Mitra Private Limited, Surat vs. Asstt. Director Income Tax, CPC, Banglore

ITA 33/SRT/2023[2018-19]Status: DisposedITAT Surat27 Apr 2023AY 2018-19

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

For Appellant: Shri Eresh S.Dalal, C.AFor Respondent: Shri Vinod Kumar, Sr-.DR

Section 139(1)Section 143(1)(a)Section 154Section 36

…e with the same must result in cancelling the concession made in favour of the grantee, the respondent herein.” 20 See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. 21 State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. 30 This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal sta…

Gujarat Mitra Private Limited, Surat vs. Asstt. Director Income Tax, CPC, Banglore

ITA 32/SRT/2023[2017-18]Status: DisposedITAT Surat27 Apr 2023AY 2017-18

For Appellant: Shri Eresh S.Dalal, C.AFor Respondent: Shri Vinod Kumar, Sr-.DR

Section 139(1)Section 143(1)(a)Section 154Section 36

Kay Switcgears India Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…nd that there is no room for equitable considerations. 49. That deductions are to be granted only when the conditions which govern them are strictly complied with. This has been laid down in State of Jharkhand v. Ambay Cement 2005 taxmann.com 1352 (SC)/[2005] 1 SCC 368 as follows: "23…. In our view, the provisions of exemption clause should be strictly construed and if the condition under which the exemption was granted stood changed on account of any subsequent event the exemption would not operate. I.T.A. Nos.23, 24&14/Asr/2023 22 A.Ys.: 2019-20 & 2020-21 24. In our view, an exception or an exempting provisio…

Ess Ess Kay Engineering Compay Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

M. K Hotel & Resorts Limited, Amritsar vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

Shri Sachin Kapur, Jalandhar vs. Income Tax Officer Ward 3 (2), Jalandhar

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 261/ASR/2022[2018-19]Status: DisposedITAT Amritsar10 Apr 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

…nd that there is no room for equitable considerations. 49. That deductions are to be granted only when the conditions which govern them are strictly complied with. This has been laid down in State of Jharkhand v. Ambay Cement 2005 taxmann.com 1352 (SC)/[2005] 1 SCC 368 as follows: "23…. In our view, the provisions of exemption clause should be strictly construed and if the condition under which the exemption was granted stood changed on account of any subsequent event the exemption would not operate. 24. In our view, an exception or an exempting provision in a taxing statute should be construed strictly and it is…

M/S. Ramco Engg Works, Jalandhar vs. Income Tax Officer Ward- 1 (1), Jalandhar

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 253/ASR/2022[2019-20]Status: DisposedITAT Amritsar10 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

…nd that there is no room for equitable considerations. 49. That deductions are to be granted only when the conditions which govern them are strictly complied with. This has been laid down in State of Jharkhand v. Ambay Cement 2005 taxmann.com 1352 (SC)/[2005] 1 SCC 368 as follows: "23…. In our view, the provisions of exemption clause should be strictly construed and if the condition under which the exemption was granted stood changed on account of any subsequent event the exemption would not operate. 24. In our view, an exception or an exempting provision in a taxing statute should be construed strictly and it is…

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward- 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 250o

…nd that there is no room for equitable considerations. 49. That deductions are to be granted only when the conditions which govern them are strictly complied with. This has been laid down in State of Jharkhand v. Ambay Cement 2005 taxmann.com 1352 (SC)/[2005] 1 SCC 368 as follows: "23…. In our view, the provisions of exemption clause should be strictly construed and if the condition under which the exemption was granted stood changed on account of any subsequent event the exemption would not operate. 24. In our view, an exception or an exempting provision in a taxing statute should be construed strictly and it is…

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward - 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 250o

…nd that there is no room for equitable considerations. 49. That deductions are to be granted only when the conditions which govern them are strictly complied with. This has been laid down in State of Jharkhand v. Ambay Cement 2005 taxmann.com 1352 (SC)/[2005] 1 SCC 368 as follows: "23…. In our view, the provisions of exemption clause should be strictly construed and if the condition under which the exemption was granted stood changed on account of any subsequent event the exemption would not operate. 24. In our view, an exception or an exempting provision in a taxing statute should be construed strictly and it is…

Jatin Garg & Sons (HUF), New Delhi vs. ITO, Ward-36(5), New Delhi

Appeal of the assessee is dismissed

ITA 5652/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Mar 2023AY 2015-16

Bench: Shri Kul Bharat

Section 143(2)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. 5652 /DEL/2018 [Assessment Year: 2015-16 Jatin Garg & Sons (HUF), Vs Income-tax Officer, C/0 Kapil Goel, Adv., Ward-36(5), New Delhi. F-26/124, Sector-7, Rohini, New Delhi-110085 PAN- AACHJ1265I APPELLANT RESPONDENT Assessee represented by None Department represented by Shri Om Parkash Date of hearing 22.02.2023 Date of pronouncement 07.03.2023 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-12, New…

K M Automobiles, Korba vs. Income Tax Officer -1, Korba

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 100/RPR/2021[2015-16]Status: DisposedITAT Raipur06 Mar 2023AY 2015-16

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No. 100/Rpr/2021 "नधा"रण वष" / Assessment Year : 2015-16 K M Automobiles Plot No.187, Transport Nagar, Korba, Chhatisgarh-495 677 Pan: Aanfk0386L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Korba (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(3)Section 36(1)(va)

…pliance with the same must result in cancelling the concession made in favour of the grantee, the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. 15 K M Automobiles Vs. ITO-1, Korba This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule…

Ocean Exim India Private Ltd, Jaipur vs. ITO Ward 1(2), Jaipur

In the result, the appeal of the assessee is dismissed

ITA 37/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Feb 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Prabha Rana (Adv.)For Respondent: Ms Monisha Choudhary (Addl. CIT)

Section 139(1)Section 143(1)Section 143(1)(A)Section 143(1)(a)Section 154Section 2Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 37/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Ocean Exim India Private Limited ITO,’ Vs. D-138, Basant Marg, Bani Park, Ward-1(2), Jaipur. Jaipur-302006. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 2215 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Prabha Rana (Adv.) jktLo dh vk…

Anjani Kumar Dwivedi, Durg vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 98/RPR/2021[2018-19]Status: DisposedITAT Raipur20 Feb 2023AY 2018-19

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No. 98/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Anjani Kumar Dwivedi Qtr. No. Lc 6/D, Street No.18, Camp-1, Bhilai, Dist. Durg (C.G.)-490 023 Pan: Aigpd3229G .......अपीलाथ" / Appellant बनाम / V/S. The Asstt. Director Of Income Tax, Cpc, Bengaluru ……""यथ" / Respondent

For Appellant: None (Written submission)For Respondent: Shri Gitesh Kumar, Sr. DR

Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43Section 43B

…ancelling the concession made in favour of the grantee, the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. 15 Anjani Kumar Dwivedi Vs. ADIT, CPC State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statut…

Nimbus Pipes Limited, Jaipur vs. ACIT Circle-4, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 384/JPR/2022[2019-20]Status: DisposedITAT Jaipur16 Feb 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohit Badaya (C.A.)For Respondent: Shri R.S. Meel (JCIT)

Section 154Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 384/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Nimbus Pipes Limited ACIT, Vs. E-35, RIICO Industrial Area Ext Circle-4, Jaipur. Bagru, Jaipur-303007. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCN 1836 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohit Badaya (C.A.) jktLo dh vksj ls@…

Hazari Lal Kesari Chand, New Delhi vs. ACIT, Circle-48(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 8561/DEL/2019[2007-08]Status: DisposedITAT Delhi10 Feb 2023AY 2007-08

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S

For Appellant: N O N EFor Respondent: Shri

Section 132Section 133(6)Section 143(1)Section 148

…e transaction. The AR has relied on various judgements. As the facts are distinct and separate in each case, the 22 Hazari Lal Kesari Chand, ND. principles of one case cannot be applied blindly to another case. In Union of India v. Major Bahadur Singh (2006) 1 SCC 368 (para 9 & 11) Supreme Court held that the observations made in a judgment must be read in the context in which they appear to have been stated. Their lordships of the Supreme Court further held that circumstantial flexibility, one additional or different fact, may make a world of difference between conclusions in two cases. Disposal of case by blin…

B4S Solution P.Ltd, Ghaziabad vs. ACIT, Circle-4(2), New Delhi

In the result, Appeal filed by the assessee is dismissed

ITA 2187/DEL/2022[2018-19]Status: DisposedITAT Delhi06 Feb 2023AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

For Appellant: Shri Abhishek AgarwalFor Respondent: Shri Kanv Bali

Section 10(34)Section 139(1)Section 143(1)(a)Section 154Section 2(24)Section 3Section 36Section 36(1)(va)

…pliance with the same must result in cancelling the concession made in favour of the grantee, the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal stat…

Navodia Times Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

…nd that there is no room for equitable considerations. 49. That deductions are to be granted only when the conditions which govern them are strictly complied with. This has been laid down in State of Jharkhand v. Ambay Cement 2005 taxmann.com 1352 (SC)/[2005] 1 SCC 368 as follows: "23…. In our view, the provisions of exemption clause should be strictly construed and if the condition under which the exemption was granted stood changed on account of any subsequent event the exemption would not operate. 24. In our view, an exception or an exempting provision in a taxing statute should be construed strictly and it is…

Assistant Commissioner of Income Tax, Circle, Korba vs. M/S. Dee Vee Project Ltd., Korba

In the result, appeal of the revenue is allowed/partly allowed for statistical purposes in terms of our aforesaid observations

ITA 69/RPR/2018[2014-15]Status: DisposedITAT Raipur23 Jan 2023AY 2014-15

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.69/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income-Tax, Circle, Korba (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Dee Vee Project Ltd. First Floor, Vikas Complex, P.H. Road, Korba (C.G.) Pan : Aaecd4619B ……""यथ" / Respondent

For Appellant: Shri Prakash Chand Agrawal, CAFor Respondent: Shri G.N Singh, Sr. DR

Section 143(2)Section 143(3)Section 36(1)(va)

…Dee Vee Project Ltd. must result in cancelling the concession made in favour of the grantee, the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statut…

Bharath Industrial Corporation, Bangalore vs. ACIT, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1046/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Jan 2023AY 2019-20

For Appellant: Shri AbhijeetFor Respondent: Shri Ganesh R Ghale, Standing Counsel (DR.)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…nd that there is no room for equitable considerations. 49. That deductions are to be granted only when the conditions which govern them are strictly complied with. This has been laid down in State of Jharkhand v. Ambay Cement 2005 taxmann.com 1352 (SC)/[2005] 1 SCC 368 as follows: "23…. In our view, the provisions of exemption clause should be strictly construed and if the condition under which the exemption was granted stood changed on account of any subsequent event the exemption would not operate. 24. In our view, an exception or an exempting provision in a taxing statute should be construed strictly and it is…