Eicher Motors Ltd. v. Union of India

8 SCC 361Reported decision2002#7311 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2024.

Sections most often in play

Section 120(4)(b)Section 124(3)Section 127Section 143(3)Section 2(7A)Section 253

Judgments citing Eicher Motors Ltd. v. Union of India

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

C.A. No.-002948-002948 - 2023Supreme Court03 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 17Section 17(5)(c)Section 17(5)(d)

…ction 17(5)(d) was required to be read down as the very purpose of ITC is to benefit the assessee. The High Court held that if the assessee is required to pay GST on the rental income from the mall, it is entitled to ITC on the GST paid on the 1 (1999) 2 SCC 361 Civil Appeal No.2948 of 2023 etc. Page 4 of 91 construction of the mall. It was held that the narrow interpretation given by the Department to Section 17(5)(d) would frustrate the very object of the Act. Civil Appeal No. 2949 of 2023 takes exception to the same judgment. 5. In the Writ Petitions, the petitioners contend that…

THE PR. COMMISSIONER OF INCOME TAX -7 vs. PASWARA ELECTRONICS PVT. LTD.

ITA/96/2019HC Delhi26 Sept 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

…bad High Court, the matter having travelled all the way up to the Hon‟ble Supreme Court, and thereafter sought to be reviewed and further being the subject matter of a Curative Petition, no further 4 (2002) 8 SCC 361 5 2023 SCC OnLine SC 1004 6 2025 SCC OnLine SC 1609 7 (2000) 6 SCC 359 8 2014 SCC OnLine All 12956 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 9 of 27 determination on these…

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

ITA 6772/MUM/2010[2002-03]Status: DisposedITAT Mumbai20 Mar 2024AY 2002-03

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 2

…judgment of the Superior Court (that of the Delhi High Court), particularly the ratio laid down on the question of law before it, in view of the well-known Doctrine of Merger. The Hon'ble Apex Court in the case of S. Shanmugavel Nadar vs State of T.N. (2002) 8 SCC 361 367 has held that "..as a general rule the judgment order having been dealt with by a superior forum and having resulted in confirmation, reversal or modification, what merges is the operative part i.e., the mandate or decree issued by the court which may have been expressed in a positive or negative form" 11.9 Once it is held so, the reliance of a…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 4081/DEL/2010[2003-04]Status: PendingITAT Delhi12 Mar 2024AY 2003-04

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rajesh Kumar, CIT-DR

…lar raw material to which the credit is related. The credit may be taken against the excise duty on a final product manufactured on the very day that it becomes available. 19. It is, therefore, that in the case of Eicher Motors Ltd. vs. Union of India (1999) 2 SCC 361 this Court said that a credit under the MODVAT scheme was as good as tax paid." 37. Now turning to the treatment of the said payment of excise duty which has any MODVAT credit in the books of accounts, a reference may be made first to the AS-2 issued by the ICAI, para 7 of which reads as under: "Costs of Purchase 7. The costs of purchase consist…

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LTD.

ITA/151/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

…bad High Court, the matter having travelled all the way up to the Hon‟ble Supreme Court, and thereafter sought to be reviewed and further being the subject matter of a Curative Petition, no further 4 (2002) 8 SCC 361 5 2023 SCC OnLine SC 1004 6 2025 SCC OnLine SC 1609 7 (2000) 6 SCC 359 8 2014 SCC OnLine All 12956 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 9 of 27 determination on these…

PR. COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LIMITED

ITA/157/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

…bad High Court, the matter having travelled all the way up to the Hon‟ble Supreme Court, and thereafter sought to be reviewed and further being the subject matter of a Curative Petition, no further 4 (2002) 8 SCC 361 5 2023 SCC OnLine SC 1004 6 2025 SCC OnLine SC 1609 7 (2000) 6 SCC 359 8 2014 SCC OnLine All 12956 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 9 of 27 determination on these…

M/S UDASEE STAMPING PVT. LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX-III, JAIPUR

ITA/132/2019HC Rajasthan16 Jul 2021

Bench: SANGEET LODHA,MAHENDAR KUMAR GOYAL

…bad High Court, the matter having travelled all the way up to the Hon‟ble Supreme Court, and thereafter sought to be reviewed and further being the subject matter of a Curative Petition, no further 4 (2002) 8 SCC 361 5 2023 SCC OnLine SC 1004 6 2025 SCC OnLine SC 1609 7 (2000) 6 SCC 359 8 2014 SCC OnLine All 12956 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 9 of 27 determination on these…

MARUTI SUZUKI INDIA LTD. (EARLIER KNOWN AS MARUTI UDYOG LTD.) vs. COMMISSIONER OF INCOME TAX DELHI

The appeals are dismissed

C.A. No.-011923-011923 - 2018Supreme Court07 Feb 2020

Bench: HON'BLE MR. JUSTICE ASHOK BHUSHAN

Section 260ASection 43B

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.11923 OF 2018 MARUTI SUZUKI INDIA LTD. (EARLIER KNOWN AS MARUTI UDYOG LTD.) ...APPELLANT(S) VERSUS COMMISSIONER OF INCOME TAX, DELHI ...RESPONDENT(S) WITH CIVIL APPEAL NO.11924 OF 2018 J U D G M E N T ASHOK BHUSHAN,J. By these appeals the assessee has challenged the judgment of the High Court of Delhi dated 07.12.2017 deciding the Income Tax Appeal No.31 of 2005. ITA No.31 of 2005 related to Assessment year 1999­2000 and ITA No.442 of 2005 related to Assessment year 2000­2001, in b…

HOPEWIN ADMARK & CONSULTANCY SERVICES PVT. LTD. vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI -4,

ITA/157/2019HC Delhi17 Jan 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…bad High Court, the matter having travelled all the way up to the Hon‟ble Supreme Court, and thereafter sought to be reviewed and further being the subject matter of a Curative Petition, no further 4 (2002) 8 SCC 361 5 2023 SCC OnLine SC 1004 6 2025 SCC OnLine SC 1609 7 (2000) 6 SCC 359 8 2014 SCC OnLine All 12956 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 9 of 27 determination on these…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…lar raw material to which the credit is related. The credit may be taken against the excise duty on a final product manufactured on the very day that it becomes available. 19. It is, therefore, that in the case of Eicher Motors Ltd. vs. Union of India (1999) 2 SCC 361 this Court said that a credit under the MODVAT scheme was as good as tax paid.” 37. Now turning to the treatment of the said payment of excise duty which has any MODVAT credit in the books of accounts, a reference may be made first to the AS-2 issued by the ICAI, para 7 of which reads as under: “Costs of Purchase 7. The costs of purchase consist…

M/S MARUTI UDYOG LTD. vs. COMMISSIONER OF INCOME TAX DEL

ITA/31/2005HC Delhi07 Dec 2017

Bench: 31St March 2000, I.E. The End Of The Relevant Accounting Year, Even Though The Assessee Has Already Incurred Liability Of Excise Duty Of Rs.12.27 Crores?

Section 260ASection 43B

…a „current asset‟. 28. Mr. Ganesh submitted that for the purposes of Section 43B of the Act, the utilization of the MODVAT credit amounts to payment of excise duty as was emphasized by the Supreme Court in Eicher Motors Limited v. Union of India (1999) 2 SCC 361. He also relied upon the decision of the Supreme Court in Collector of Central Excise, Pune v. Dai Ichi Karkaria Limited (1999) 7 SCC 448. On the question of valuation of closing stock being inclusive of excise duty paid thereon, Mr. Ganesh submitted that this would make no difference to the liability of deduction of the excise duty paid under…

SHREEMAD JAGADGURU SHANKARACHARYA vs. STATE OF KARNATAKA

WA/2843/2014HC Karnataka09 Feb 2015

Bench: ANAND BYRAREDDY,N.ANANDA

Section 23Section 4Section 482

…f his reputation being tarnished, he would be entitled t o invoke the jurisdiction of this court under Article 226 of the Constitution of India, while seeking to draw inspiration from the decision of the case in State of Bihar v. Lal Krishna Advani, (2003)8 SCC 361, is also not tenable. In the said decision, the apex court has held that certain remarks touching upon the reputation of Mr.L.K.Advani recorded by the Commission of Enquiry without affording an opportunity to Mr.L.K.Advani would violate fundamental rights of Mr.L.K.Advani. The Supreme Court has confirmed the order of the High Court that the…

SRI B V ACHARYA S/O LATE RAMACHANDRA ACHARYA vs. SRI N VENKATESHAIAH

WP/14047/2012HC Karnataka03 Aug 2012

Bench: V.JAGANNATHAN

Section 156(3)Section 482

…r’s reputation, which cannot be redeemed. 79. The aforesaid submissions put forward also carries sufficient weight behind it and in this connection, it is also relevant to refer to two decisions. 80. In the case of State of Bihar vs. L.K.Advani ((2003) 8 SCC 361), the Apex Court has held that right to reputation is a facet of right to life. A learned Single Judge of this Court in the case of Prof.S.N.Hegde vs. Lokayuktha (2004 (3) Kar.L.J.505), has also observed in the said case that right to reputation forms part of his fundamental right to life and the reputation of a man is 62 a very precious thing w…

COMMISSIONER OF INCOME TAX DEL vs. M/S AHUJA RADIOS

The appeals are dismissed

ITA/1054/2006HC Delhi20 Oct 2008

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

For Appellant: Mrs Prem Lata BansalFor Respondent: Mr B.B. Ahuja Sr Advocate with
Section 260ASection 80H

…ITA 337/07,1127/06,1054/06,289/07 Page No.1 of 8 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 20.10.2008 + ITA 337/2007, 1127/06, 1054/06 & 289/2007 THE COMMISSIONER OF INCOME TAX DELHI-X ... Appellant - versus – M/S AHUJA RADIOS ... Respondent Advocates who appeared in this case: For the Appellant : Mrs Prem Lata Bansal. For the Respondent : Mr B.B. Ahuja Sr Advocate with Mr D.K. Verma and Mr H.K. Sud. CORAM:- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON’BLE MR JUSTICE RAJIV SHAKDHER 1. Whether Reporters of…

COMMISSIONER OF INCOME TAX vs. M/S AHUJA RADIOS

The appeals are dismissed

ITA/1127/2006HC Delhi20 Oct 2008

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

For Appellant: Mrs Prem Lata BansalFor Respondent: Mr B.B. Ahuja Sr Advocate with
Section 260ASection 80H

…ITA 337/07,1127/06,1054/06,289/07 Page No.1 of 8 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 20.10.2008 + ITA 337/2007, 1127/06, 1054/06 & 289/2007 THE COMMISSIONER OF INCOME TAX DELHI-X ... Appellant - versus – M/S AHUJA RADIOS ... Respondent Advocates who appeared in this case: For the Appellant : Mrs Prem Lata Bansal. For the Respondent : Mr B.B. Ahuja Sr Advocate with Mr D.K. Verma and Mr H.K. Sud. CORAM:- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON’BLE MR JUSTICE RAJIV SHAKDHER 1. Whether Reporters of…

COMMISSIONER OF INCOME TAX vs. AHUJA RADIOS

The appeals are dismissed

ITA/289/2007HC Delhi20 Oct 2008

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

For Appellant: Mrs Prem Lata BansalFor Respondent: Mr B.B. Ahuja Sr Advocate with
Section 260ASection 80H

…ITA 337/07,1127/06,1054/06,289/07 Page No.1 of 8 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 20.10.2008 + ITA 337/2007, 1127/06, 1054/06 & 289/2007 THE COMMISSIONER OF INCOME TAX DELHI-X ... Appellant - versus – M/S AHUJA RADIOS ... Respondent Advocates who appeared in this case: For the Appellant : Mrs Prem Lata Bansal. For the Respondent : Mr B.B. Ahuja Sr Advocate with Mr D.K. Verma and Mr H.K. Sud. CORAM:- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON’BLE MR JUSTICE RAJIV SHAKDHER 1. Whether Reporters of…