Jamshedpur Motor Accessories Stores v. Union of India

189 ITR 70High Court1991#4142 most cited

What is Jamshedpur Motor Accessories Stores v. Union of India authority for?

An amendment to Section 43B, specifically the insertion of the first proviso, is held to be curative and declaratory, and thus retrospective in operation.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2005 to 2025.

Also referred to as

Jamshedpur Motor Accessories Stores v. Union of India · Section 43B · retrospective amendment · curative amendment · declaratory amendment · first proviso to Section 43B · Patna High Court · Gujarat High Court

Also reported as

54 Taxmann 521

Sections most often in play

Section 194CSection 40(a)(ia)Section 40A(3)Section 1962Section 234BSection 234CSection 234DSection 254 of the Income Tax Act

Issues it is cited on

bright line testamp expenditurecomparable uncontrolled price methodsection 92(1)cost plus methodfunctional analysissection 80jjasection 80jjaasection 92c(3)section 92fmanagement feesbenchmarking analysis

Judgments citing Jamshedpur Motor Accessories Stores v. Union of India

Lg Electronics India Private Limited, Mathura Road, New Delhi vs. Deputy Commissioner of Income Tax, Delhi

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

ITA 433/DEL/2024[2005-06]Status: DisposedITAT Delhi15 Oct 2025AY 2005-06

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…ase held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. union of India and Ors. ([1991] 189 ITR 70.), It was held that amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh in his Princ…

Lg Electronics India Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, Delhi

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

ITA 430/DEL/2024[2006-07]Status: DisposedITAT Delhi15 Oct 2025AY 2006-07

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…ase held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. union of India and Ors. ([1991] 189 ITR 70.), It was held that amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh in his Princ…

DCIT, Circle-13(1), New Delhi vs. Lg Electronics India Pvt. Ltd., Delhi

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

ITA 2035/DEL/2021[2007-08]Status: DisposedITAT Delhi15 Oct 2025AY 2007-08

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…ase held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. union of India and Ors. ([1991] 189 ITR 70.), It was held that amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh in his Princ…

DCIT, Circle-15(2), New Delhi vs. Lg Electronics India Pvt. Ltd., New Delhi

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

ITA 1267/DEL/2020[2007-08]Status: DisposedITAT Delhi15 Oct 2025AY 2007-08

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…ase held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. union of India and Ors. ([1991] 189 ITR 70.), It was held that amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh in his Princ…

Lg Electronics India Pvt. Ltd., New Delhi vs. DCIT, Circle-15(2), New Delhi

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

ITA 9000/DEL/2019[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…ase held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. union of India and Ors. ([1991] 189 ITR 70.), It was held that amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh in his Princ…

Lg Electronics India Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 5, New Delhi

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

ITA 7424/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…ase held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. union of India and Ors. ([1991] 189 ITR 70.), It was held that amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh in his Princ…

Lg Electronics India Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 5, New Delhi

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

ITA 6838/DEL/2017[2012-13]Status: DisposedITAT Delhi15 Oct 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…ase held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. union of India and Ors. ([1991] 189 ITR 70.), It was held that amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh in his Princ…

M/S Lg Electronics India Pvt. Ltd., New Delhi vs. DCIT, Noida

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

ITA 991/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…ase held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. union of India and Ors. ([1991] 189 ITR 70.), It was held that amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh in his Princ…

DCIT, Noida vs. M/S. L.G. Electronics India Pvt. Ltd., Greater Noida

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

ITA 1969/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…ase held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. union of India and Ors. ([1991] 189 ITR 70.), It was held that amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh in his Princ…

Ambarnuj Finance & Investments Pvt Ltd., New Delhi vs. DCIT, Central Circle-26, Delhi

In the result, the Assessee’s appeal is allowed

ITA 4127/DEL/2024[2018-19]Status: DisposedITAT Delhi09 Apr 2025AY 2018-19

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka.Yr. : 2018-19 Ambarnuj Finance & Investments Pvt. Vs. Dcit, Central Circle-26, Ltd, New Delhi Shop 243, North Ex Mall, Sector-9, Rohini, Delhi – 85 (Pan: Aaaca5799F) (Appellant) (Respondent)

For Respondent: Sh. Javed Akhtar, CIT(DR)
Section 56(2)(viib)

…he above case held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. Union of India [1991] 189 ITR 70. It has held the amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G. P. Singh in his Princip…

Ayub Abdul Khandar Tamatgar, Dharwad vs. JCIT, Hubli

In the result appeal of the assessee is partly allowed

ITA 854/BANG/2015[2010-11]Status: DisposedITAT Bangalore23 Oct 2024AY 2010-11

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2010-11

For Appellant: N.G Rasalkar, AdvocateFor Respondent: Ms. Neha Sahay, JCIT (DR)
Section 40A(3)

…he above case held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. Union of India [1991] 189 ITR 70/ 54 Taxman 521. It has held the amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh…

Sakshi Fincap Pvt. Ltd., New Delhi vs. ITO Ward-22(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 8389/DEL/2019[2015-16]Status: DisposedITAT Delhi16 Apr 2024AY 2015-16

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Aman Garg, AdvFor Respondent: Sh. Vivek Vardan, Sr. DR
Section 254Section 56(2)(viib)

…he above case held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. Union of India [1991] 189 ITR 70. It has held the amendment inserting first proviso to be retrospective. The special leave 8 Sakshi Fincap Pvt. Ltd. petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by…

Shri Hingulambika Education Society, Gulbarga vs. ITO (Exemptions), Ward-1, Kalburgi

In the result, appeal of the assessee is allowed

ITA 1126/BANG/2022[2020-21]Status: DisposedITAT Bangalore22 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: Shri Phalguna Kumar, A.RFor Respondent: Shri Shahnawaz Ul Rahman, D.R
Section 11Section 12ASection 12A(2)Section 143(1)Section 154Section 250

…ITA No.1126/Bang/2022 Shri Hingulambika Education Society, Gulbarga IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2020-21 Shri Hingulambika Education Society Sy.No.55/2, Bhavsar Nagar ITO (Exemptions) Sedam Road Ward-1 Vs. Gulbarga 585 106 Kalburgi Karnataka PAN NO : AAFTS4816F APPELLANT RESPONDENT Appellant by : Shri Phalguna Kumar, A.R. Respondent by : Shri Shahnawaz Ul Rahman, D.R. Date of Hearing : 03.05.2023 Date of Pronouncement : 22.06.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

Pr Commissioner of Income Tax vs. The Kangra Central Cooperative Bank Ltd

The appeals are dismissed

ITA/82/2018HC Himachal Pradesh07 Dec 2022

Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA

Section 145Section 36Section 43D

…be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. Union of India and Ors. [1991] 189 ITR 70., It was held that amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh in his Princi…

Pr Commissioner of Income Tax vs. The Kangra Central Cooperative Bank Ltd

The appeals are dismissed

ITA/83/2018HC Himachal Pradesh07 Dec 2022

Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA

Section 145Section 36Section 43D

…be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. Union of India and Ors. [1991] 189 ITR 70., It was held that amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh in his Princi…

Mayur Uniquoters Limited, Jaipur vs. Commissioner of Income Tax NFAC, New Delhi

Appeals of the assesse are disposed of in the terms indicated as above

ITA 2/JPR/2022[2018-19]Status: DisposedITAT Jaipur09 Nov 2022AY 2018-19
For Appellant: Shri S. S. Nagar, C.AFor Respondent: MonishaChoudhary, JCIT
Section 14ASection 234CSection 80Section 80J

…ase held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. union of India and Ors. ([1991] 189 ITR 70.), It was held that amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh in hisPrinci…

Nikhil Mohine, Parasia vs. Commissioner of Income Tax (Appeals), Jabalpur

In the result, the assessee’s appeals are allowed

ITA 38/JAB/2021[2019-20]Status: DisposedITAT Jabalpur18 Nov 2021AY 2019-20

Bench: Sh. Sanjay Arora, Hon'Ble

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

…for the removal of doubts’ and ‘shall be deemed never to have been applied’ in the newly inserted Explanations. This in fact has also been the unequivocal reading of the said provisions by several High Courts, as in Jamshedpur Motor Accessories vs. UOI [1991] 189 ITR 70 (Pat); Hitech (India) (P.) Ltd. (supra); CIT vs. South India Corporation Ltd. [2000] 242 ITR 114 (Ker); Madras Radiators & Pressings Ltd. (supra); B.S. Patel v. Dy. CIT [2010] 326 ITR 457 (MP); CIT vs. Gujarat State Road Transport 16 ITA Nos. 37& 38/Jab/2021 (AY 2018-19& 2019-20) Nikhil Mohinev. Dy. CIT/Asst. DIT Corporation[2014] 366 ITR 170 (Gu…

Nikhil Mohine, Chhindwara vs. DCIT, CPC, Benguluru

In the result, the assessee’s appeals are allowed

ITA 37/JAB/2021[2018-19]Status: DisposedITAT Jabalpur18 Nov 2021AY 2018-19

Bench: Sh. Sanjay Arora, Hon'Ble

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

…for the removal of doubts’ and ‘shall be deemed never to have been applied’ in the newly inserted Explanations. This in fact has also been the unequivocal reading of the said provisions by several High Courts, as in Jamshedpur Motor Accessories vs. UOI [1991] 189 ITR 70 (Pat); Hitech (India) (P.) Ltd. (supra); CIT vs. South India Corporation Ltd. [2000] 242 ITR 114 (Ker); Madras Radiators & Pressings Ltd. (supra); B.S. Patel v. Dy. CIT [2010] 326 ITR 457 (MP); CIT vs. Gujarat State Road Transport Corporation 16 ITA Nos. 37 & 38/Jab/2021 (AY 2018-19 & 2019-20) Nikhil Mohine v. Dy. CIT/Asst. DIT [2014] 366 ITR 170…

Brig. Narayan Nayak, Bhubaneswar vs. ACIT-5(1), Bhubaneswar

In the result, ITA No.30/CTK/2017 is partly allowed for

ITA 230/CTK/2019[2012-13]Status: DisposedITAT Cuttack05 Jun 2020AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.30/Ctk/2017 & आयकर अपीऱ सं./Ita No.230/Ctk/2019 (नििाारण वषा / Assessment Year :2012-2013) Brig. Narayan Nayak, Vs. Dcit, Circle-5(1), Prop: M/S Industrial Security & Bhubaneswar Allied Services, F3-F5, Id Market, Irc Village, Nayapalli, Bhubanesar-751015 स्थायी लेखा सं./Pan No. : Abapn 3373 Q (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Sahoo, Ca िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 25/02/2020 घोषणा की तािीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am: The Assessee Has Filed The Above Two Appeals, One Is Against The Order Passed By The Cit(A)-2, Dated 27.10.2016 Arising Out Of The Order Passed By The Ao U/S.143(3) Of The Act & Another Is Against The Order Passed By The Cit(A)-2, Bhubaneswar, Dated 14.04.2019 Arising Out Of The Order Passed By The Ao U/S.271(1)(C) Of The Act. 2. First We Shall Take Up The Appeal Of The Assessee In Ita No.30/Ctk/2017, Wherein The Assessee Has Raised The Following Grounds :-

For Appellant: Shri P.K.Sahoo, CAFor Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 143(3)Section 271(1)(c)Section 40Section 43BSection 44A

…he above case held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. Union of India [1991] 189 ITR 70/ 54 Taxman 521. It has held the amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh…

Brig.Narayan Nayak, Bhubaneswar vs. DCIT, Circle-5(1), Bhubaneswar

In the result, ITA No.30/CTK/2017 is partly allowed for

ITA 30/CTK/2017[2012-13]Status: DisposedITAT Cuttack05 Jun 2020AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.30/Ctk/2017 & आयकर अपीऱ सं./Ita No.230/Ctk/2019 (नििाारण वषा / Assessment Year :2012-2013) Brig. Narayan Nayak, Vs. Dcit, Circle-5(1), Prop: M/S Industrial Security & Bhubaneswar Allied Services, F3-F5, Id Market, Irc Village, Nayapalli, Bhubanesar-751015 स्थायी लेखा सं./Pan No. : Abapn 3373 Q (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Sahoo, Ca िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 25/02/2020 घोषणा की तािीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am: The Assessee Has Filed The Above Two Appeals, One Is Against The Order Passed By The Cit(A)-2, Dated 27.10.2016 Arising Out Of The Order Passed By The Ao U/S.143(3) Of The Act & Another Is Against The Order Passed By The Cit(A)-2, Bhubaneswar, Dated 14.04.2019 Arising Out Of The Order Passed By The Ao U/S.271(1)(C) Of The Act. 2. First We Shall Take Up The Appeal Of The Assessee In Ita No.30/Ctk/2017, Wherein The Assessee Has Raised The Following Grounds :-

For Appellant: Shri P.K.Sahoo, CAFor Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 143(3)Section 271(1)(c)Section 40Section 43BSection 44A

…he above case held the amendment to be curative and explanatory and hence retrospective. The Patna High Court has also held the amendment inserting the first proviso to be explanatory in the case of Jamshedpur Motor Accessories Stores v. Union of India [1991] 189 ITR 70/ 54 Taxman 521. It has held the amendment inserting first proviso to be retrospective. The special leave petition from this decision of the Patna High Court was dismissed. The view of the Delhi High Court, therefore, that the first proviso to section 43B will be available only prospectively does not appear to be correct. As observed by G.P. Singh…

Jamshedpur Motor Accessories Stores v. Union of India (189 ITR 70) — Cited in 28 Judgments | BharatTax