(I) Mrf Ltd. v. Asstt. CST

1 SCC 625Supreme Court of India2005#6204 most cited

What is (I) Mrf Ltd. v. Asstt. CST authority for?

Assurances in law flowing from statutory provisions cannot be denied to an assessee. Receipts not taxable under one section cannot be taxed under another.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2013 to 2026.

Also referred to as

MRF Ltd v. Asstt. CST · section 115JC · section 80IB(10) · MAT calculation · taxable receipts · statutory provisions

Also reported as

148 STC 225

Sections most often in play

Section 201(1A)Section 131Section 133ASection 194ASection 197ASection 201(1)Section 246A(1)(ha)Section 250

Issues it is cited on

section 144b(1)section 92f(ii)profit split methodsection 54esection 115jcsection 80ia(8)section 92basection 54ecminimum alternate taxcost plus methodsection 80ib(10)functional analysis

Judgments citing (I) Mrf Ltd. v. Asstt. CST

Mr. Parasmal Jain, Chennai vs. ACIT, Central Circle-3(1), Chennai

In the result, Appeals filed by the assessee are allowed

ITA 3304/CHNY/2025[2013-14]Status: DisposedITAT Chennai27 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Manu Kumar Giri

For Respondent: Ms. Gouthami

…आयकर अपील"य अ"धकरण, ’बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI सु"ी प"ावती एस, लेखा सद" के सम" "ी मनु कुमार िग"र, "ाियक सद" एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.3303 & 3304/Chny/2025 "नधा"रण वष"/Assessment Years: 2012-13 & 2013-14 PARASMAL JAIN, v. ACIT, Central Circle 3(1), No. 75, Prince Paradise, Jermiah CHENNAI Road, Vepery, TAMIL NADU-600034 Tamil Nadu-600007 [PAN: AIKPJ 9545 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. B. Ramakrishnan, अपीलाथ" क ओर से/ Assessee by F.C.A. ""यथ" क ओर से /Responde…

Mr. Parasmal Jain, Chennai vs. ACIT, Central Circle-3(1), Chennai

In the result, Appeals filed by the assessee are allowed

ITA 3303/CHNY/2025[2012-13]Status: DisposedITAT Chennai27 Jan 2026AY 2012-13

Bench: Ms. Padmavathy S & Shri Manu Kumar Giri

For Respondent: Ms. Gouthami

…आयकर अपील"य अ"धकरण, ’बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI सु"ी प"ावती एस, लेखा सद" के सम" "ी मनु कुमार िग"र, "ाियक सद" एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.3303 & 3304/Chny/2025 "नधा"रण वष"/Assessment Years: 2012-13 & 2013-14 PARASMAL JAIN, v. ACIT, Central Circle 3(1), No. 75, Prince Paradise, Jermiah CHENNAI Road, Vepery, TAMIL NADU-600034 Tamil Nadu-600007 [PAN: AIKPJ 9545 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. B. Ramakrishnan, अपीलाथ" क ओर से/ Assessee by F.C.A. ""यथ" क ओर से /Responde…

Union Bank of India, Mumbai vs. DCIT, TDS Circle, Panaji

Appeals are DISMISSED

ITA 171/PAN/2025[2014-15]Status: DisposedITAT Panaji14 Jan 2026AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

…on Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 7. To inspire the bench that, length of delay should not be sole attribute in deciding as to whether same should be condonable or not, the Ld. AR inter-alia pressed into service ‘Mool Chandra Vs UOI & Anrs.’ [2025, 1 SCC 625 (SC)]. As against the claim that appellant did not receive physical copy of impugned orders and passing of orders were not within the knowledge of the appellant until tax recovery proceedings were initiated, the appellant placed strong reliance respectively on ‘Meda Raja Kishor Raghuramy Reddy Vs ACIT’ [160 taxmann.com 416 (Panaji-Tribunal)] and ‘S…

Union Bank of India, Mumbai vs. DCIT, TDS Circle, Panaji

Appeals are DISMISSED

ITA 170/PAN/2025[2012-13]Status: DisposedITAT Panaji14 Jan 2026AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

…on Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 7. To inspire the bench that, length of delay should not be sole attribute in deciding as to whether same should be condonable or not, the Ld. AR inter-alia pressed into service ‘Mool Chandra Vs UOI & Anrs.’ [2025, 1 SCC 625 (SC)]. As against the claim that appellant did not receive physical copy of impugned orders and passing of orders were not within the knowledge of the appellant until tax recovery proceedings were initiated, the appellant placed strong reliance respectively on ‘Meda Raja Kishor Raghuramy Reddy Vs ACIT’ [160 taxmann.com 416 (Panaji-Tribunal)] and ‘S…

Union Bank of India, Mumbai vs. DCIT, TDS Circle, Panaji

Appeals are DISMISSED

ITA 169/PAN/2025[2011-12]Status: DisposedITAT Panaji14 Jan 2026AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

…on Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 7. To inspire the bench that, length of delay should not be sole attribute in deciding as to whether same should be condonable or not, the Ld. AR inter-alia pressed into service ‘Mool Chandra Vs UOI & Anrs.’ [2025, 1 SCC 625 (SC)]. As against the claim that appellant did not receive physical copy of impugned orders and passing of orders were not within the knowledge of the appellant until tax recovery proceedings were initiated, the appellant placed strong reliance respectively on ‘Meda Raja Kishor Raghuramy Reddy Vs ACIT’ [160 taxmann.com 416 (Panaji-Tribunal)] and ‘S…

Bajaj Dharamarth Trust, Hisar vs. ADIT CPC, Bangalore

In the result, the Appeals of the Assessee in ITA Nos

ITA 3436/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3436/Del/2025 (A.Y. 2015-16) Bajaj Dharmarth Trust Vs Assessing Officer Hospital Road Barwala, Assistant Director Of Income Hisar-125121 (Haryana) Tax, Pan: Aaaab6657M Cpc, Bangalore Appellant Respondent Assessee By Sh. V. K. Sabharwal, Adv& Sh. Rajiv Kumar, Adv Revenue By Sh. Piyushtripathi, Sr. Dr Date Of Hearing 26/11/2025 Date Of Pronouncement 28/11/2025 Order

Section 10Section 143(1)Section 154

…India, 1994 SCC OnLineBom 574: (1995) 1 Mah LJ 503] found approval in Municipal Council, Ahmednagar v. Shah HyderBeig [Municipal Council, Ahmednagar v. Shah HyderBeig, (2000) 2 SCC 48] and Mool Chandra v. Union of India [Mool Chandra v. Union of India, (2025) 1 SCC 625: 2024 SCC OnLine SC 1878]. 40. In the wake of the authorities abovementioned, taking a liberal approach subserving the cause of justice, we condone the delay and allow IA No. 16203 of 2019, subject to payment of costs of Rs 20,000 (Rupees twenty thousand) by the appellant to the respondent.'(emphasis supplied) 18. Considering the above pronouncemen…

Bajaj Dharmarth Trust, Hisar vs. ACIT, CPC, Bangalore

In the result, the Appeals of the Assessee in ITA Nos

ITA 3435/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3436/Del/2025 (A.Y. 2015-16) Bajaj Dharmarth Trust Vs Assessing Officer Hospital Road Barwala, Assistant Director Of Income Hisar-125121 (Haryana) Tax, Pan: Aaaab6657M Cpc, Bangalore Appellant Respondent Assessee By Sh. V. K. Sabharwal, Adv& Sh. Rajiv Kumar, Adv Revenue By Sh. Piyushtripathi, Sr. Dr Date Of Hearing 26/11/2025 Date Of Pronouncement 28/11/2025 Order

Section 10Section 143(1)Section 154

…India, 1994 SCC OnLineBom 574: (1995) 1 Mah LJ 503] found approval in Municipal Council, Ahmednagar v. Shah HyderBeig [Municipal Council, Ahmednagar v. Shah HyderBeig, (2000) 2 SCC 48] and Mool Chandra v. Union of India [Mool Chandra v. Union of India, (2025) 1 SCC 625: 2024 SCC OnLine SC 1878]. 40. In the wake of the authorities abovementioned, taking a liberal approach subserving the cause of justice, we condone the delay and allow IA No. 16203 of 2019, subject to payment of costs of Rs 20,000 (Rupees twenty thousand) by the appellant to the respondent.'(emphasis supplied) 18. Considering the above pronouncemen…

Shree Shantanu Vidhyapeeth Society, Indore, M.P vs. The Income Tax Officer, NFAC, Delhi

Appeal is allowed for statistical purpose

ITA 640/IND/2024[2018-19]Status: DisposedITAT Indore24 Sept 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi**

Section 10Section 11Section 12ASection 12A(2)Section 139Section 142(1)Section 143(3)

…ia, 1994 SCC OnLine Bom 574: (1995) 1 Mah LJ 503] found approval in Municipal Council, Ahmednagar v. Shah Hyder Beig [Municipal Council, Ahmednagar v. Shah Hyder Beig, (2000) 2 SCC 48] and Mool Chandra v. Union of India [Mool Chandra v. Union of India, (2025) 1 SCC 625: 2024 SCC OnLine SC 1878].* - *40. In the wake of the authorities abovementioned, taking a liberal approach subserving the cause of justice, we condone the delay and allow IA No. 16203 of 2019, subject to payment of costs of Rs 20,000 (Rupees twenty thousand) by the appellant to the respondent.'* *(emphasis supplied)* *18. Considering the above p…

Shree Cement Limited, Bangur Nagar vs. ACIT, Central Circle, Ajmer

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

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…ance in law if it flows out of the statutory provisions, that cannot be denied to the assessee company. Reliance is placed on the following judicial pronouncements. (I) Mrf Ltd v. Asstt. CST [2006] 148 STC 225 (SC) (II) Bannari Amman Sugars Ltd. v. CIT [2005] 1 SCC 625 (III) M P Oil Extraction v. State of MP [1997] 7 SCC 592 (d) The receipts which are not taxable cannot bring to tax under any other section.” CIT v. D.P. Sandu Bros. [2005] 273 ITR 1/142 Taxman 713 (SC). (e) In the newly inserted sec. 115JC the legislature clearly mention that "deduction claimed, if any, under the heading "C.-Deductions in respec…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Delhi

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

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…ance in law if it flows out of the statutory provisions, that cannot be denied to the assessee company. Reliance is placed on the following judicial pronouncements. (I) Mrf Ltd v. Asstt. CST [2006] 148 STC 225 (SC) (II) Bannari Amman Sugars Ltd. v. CIT [2005] 1 SCC 625 (III) M P Oil Extraction v. State of MP [1997] 7 SCC 592 (d) The receipts which are not taxable cannot bring to tax under any other section.” CIT v. D.P. Sandu Bros. [2005] 273 ITR 1/142 Taxman 713 (SC). (e) In the newly inserted sec. 115JC the legislature clearly mention that "deduction claimed, if any, under the heading "C.-Deductions in respec…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Deputy Commissioner of Income Tax, Circle -2, Ajmer

ITA 498/JPR/2023[2018-19]Status: DisposedITAT Jaipur21 Feb 2024AY 2018-19
For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144B(1)(xvi)Section 80Section 80I

…e in law if it flows out of the statutory provisions, that cannot be denied to the assessee company. Reliance is placed on the following judicial pronouncements. (I) Mrf Ltd v. Asstt. CST [2006] 148 STC 225 (SC) (II) Bannari Amman Sugars Ltd. v. CIT [2005] 1 SCC 625 (III) M P Oil Extraction v. State of MP [1997] 7 SCC 592 (d) The receipts which are not taxable cannot bring to tax under any other section.” CIT v. D.P. Sandu Bros. [2005] 273 ITR 1/142 Taxman 713 (SC). (e) In the newly inserted sec. 115JC the legislature clearly mention that "deduction claimed, if any, under the heading "C.-Deductions in res…

Shree Cement Limited, Beawar vs. National Faceless Assessment Assessment Centre, Deputy Commissioner of Income Tax, Circle-2, Ajmer

ITA 497/JPR/2023[2017-18]Status: DisposedITAT Jaipur21 Feb 2024AY 2017-18
Section 115JSection 143Section 143(3)Section 144B(1)(xvi)Section 80Section 80I

…ance in law if it flows out of the statutory provisions, that cannot be denied to the assessee company. Reliance is placed on the following judicial pronouncements. (I) Mrf Ltd v. Asstt. CST [2006] 148 STC 225 (SC) (II) Bannari Amman Sugars Ltd. v. CIT [2005] 1 SCC 625 (III) M P Oil Extraction v. State of MP [1997] 7 SCC 592 (d) The receipts which are not taxable cannot bring to tax under any other section.” CIT v. D.P. Sandu Bros. [2005] 273 ITR 1/142 Taxman 713 (SC). (e) In the newly inserted sec. 115JC the legislature clearly mention that…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Deputy Commissionerof Income Tax, Circle -2, Ajmer

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

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…ance in law if it flows out of the statutory provisions, that cannot be denied to the assessee company. Reliance is placed on the following judicial pronouncements. (I) Mrf Ltd v. Asstt. CST [2006] 148 STC 225 (SC) (II) Bannari Amman Sugars Ltd. v. CIT [2005] 1 SCC 625 (III) M P Oil Extraction v. State of MP [1997] 7 SCC 592 (d) The receipts which are not taxable cannot bring to tax under any other section.” CIT v. D.P. Sandu Bros. [2005] 273 ITR 1/142 Taxman 713 (SC). (e) In the newly inserted sec. 115JC the legislature clearly mention that "deduction claimed, if any, under the heading "C.-Deductions in respec…

Assisstant Commissioner of Income Tax, Ajmer vs. Shree Cement Ltd, Beawar

ITA 490/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17
Section 115JSection 143Section 143(3)Section 144B(1)(xvi)Section 80Section 80I

…ance in law if it flows out of the statutory provisions, that cannot be denied to the assessee company. Reliance is placed on the following judicial pronouncements. (I) Mrf Ltd v. Asstt. CST [2006] 148 STC 225 (SC) (II) Bannari Amman Sugars Ltd. v. CIT [2005] 1 SCC 625 (III) M P Oil Extraction v. State of MP [1997] 7 SCC 592 (d)The receipts which are not taxable cannot bring to tax under any other section.” CIT v. D.P. Sandu Bros. [2005] 273 ITR 1/142 Taxman 713 (SC). (e)In the newly inserted sec. 115JC the legislature clearly mention that…

Assisstant Commissioner of Income Tax, Ajmer vs. Shree Cement Ltd, Beawar

ITA 489/JPR/2023[2015-16]Status: DisposedITAT Jaipur21 Feb 2024AY 2015-16
For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144B(1)(xvi)Section 80Section 80I

…ance in law if it flows out of the statutory provisions, that cannot be denied to the assessee company. Reliance is placed on the following judicial pronouncements. (I) Mrf Ltd v. Asstt. CST [2006] 148 STC 225 (SC) (II) Bannari Amman Sugars Ltd. v. CIT [2005] 1 SCC 625 (III) M P Oil Extraction v. State of MP [1997] 7 SCC 592 (d)The receipts which are not taxable cannot bring to tax under any other section.” CIT v. D.P. Sandu Bros. [2005] 273 ITR 1/142 Taxman 713 (SC). (e)In the newly inserted sec. 115JC the legislature clearly mention that…

Shree Cement Limited, Beawar vs. Deputy Commissioner of Income Tax, Ajmer

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

…the statutory provisions, that cannot be denied to the assesseecompany. Reliance is placed on the following judicial pronouncements : (I) MRF Ltd. vs. Asstt. CST (2006) 148 STC 225 (SC) (II) Bannari Amman Sugars Ltd. vs. CIT (2004) 192 CTR (SC) 492 : (2005) 1 SCC 625 (III) MP Oil Extraction vs. State of MP (1997) 7 SCC 592 17. The receipts which are not taxable cannot bring to tax under any other section. [ CIT vs. D.P. Sandu Bros. Chembur (P) Ltd. (2005) 193 CTR (SC) 578 : (2005) 273 ITR 1 (SC) ]. 18. In the newly inserted s. 115JC, the legislature clearly mentions that "Deduction claimed, if any, under the h…

Neha Home Builders Pvt. Ltd., Mumbai vs. CIT - 13, Mumbai

In the result, appeal of the assessee is allowed

ITA 2964/MUM/2016[2011-12]Status: DisposedITAT Mumbai22 Jan 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm M/S. Neha Home Builders Pvt. Vs. Cit-13, Mumbai Ltd., 801, Hubtown Solaris, N.S.Phadke Marg Off. Teli Galli, Near Andheri Flyover Andheri (E) Mumbai – 400 069 Pan/Gir No. Aaccn7092E Appellant) .. Respondent)

Section 115JSection 263Section 80Section 80I

…ance in law if it flows out of the statutory provisions, that cannot be denied to the assessee company. Reliance is placed on the following judicial pronouncements. I) MRF LTD VS. Asst. CST (2006) 148 STC 225 (SC) II) Bannari Amman Sugars Ltd., vs. CIT (2005) 1 SCC 625 III) M P Oil Extraction vs. State of MP (1997) 7 SCC 592 17. The receipts which are not taxable cannot bring to tax under any other section.”CIT vs. D.P.Sandhu Brothers 273 ITR 1 (SC) 18. In the newly inserted sec. 115JC the legislature clearly mention that "deduction claimed, if any, under the heading "C.-Deductions in respect of certain incomes";…

M/S Sankhla Polymers (P) Ltd vs. The Income Tax Officer Ward-12(2)

In the result, the appeal relating to the assessment

ITA/1100/2006HC Karnataka29 Jan 2013

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

Section 115JSection 148Section 260ASection 80

…xtracted in this judgment, reading as under: The principle underlying legitimate expectation which is based on article 14 and the rule of fairness has been re-stated by this court in Bannari Amman Sugars Ltd. v. 17 Commercial Tax Officer [2005] 1 SCC 625. It was observed in paras 8 and 9: “A person may have a ‘legitimate expectation’ of being treated in a certain way by an administrative authority even though he has no legal right in private law to receive such treatment. The expectation may arise either from a representation or promise made by the authority, including an imp…

(I) Mrf Ltd. v. Asstt. CST (1 SCC 625) — Cited in 18 Judgments | BharatTax