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 366,339 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

Kishan Motors, Bhubaneswar vs. ITO, Ward-4(3), Bhubaneswar

In the result, appeal in ITA No

ITA 169/CTK/2018[2014-15]Status: DisposedITAT Cuttack24 Jan 2020AY 2014-15

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri J.K.Lenka, DR
Section 143(3)Section 40Section 43B

…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…

M/S Khandelwal Steel & Pipes, Bhubaneswar vs. ACIT, Cuttack

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 138/CTK/2019[2012-13]Status: DisposedITAT Cuttack20 Jan 2020AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.138/Ctk/2019 (नििाारण वषा / Assessment Year :2012-2013) M/S Khandelwal Steel & Pipes, Vs. Dcit, Circle-4(1), 614, Bomikhal, Cuttack Puri Rd Bhubaneswar Bhubanewswar-751010 स्थायी लेखा सं./Panno. : Aagfk 7718 R (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Shadiram Sharma, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

For Appellant: Shri Shadiram Sharma, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 143(1)Section 143(2)Section 143(3)Section 145Section 263Section 40Section 40ASection 40A(3)Section 44

…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…

Vivek Agarwal, Jharsuguda vs. ITO, Jharsuguda

In the result, appeal of the assessee is partly allowed

ITA 85/CTK/2015[2010-11]Status: DisposedITAT Cuttack20 Jan 2020AY 2010-11
For Appellant: Shri Binod Agarwal, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 194ASection 194CSection 40

…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…

Income Tax Officer Ward-1 Exemptions, Bangalore vs. M/S Centre Fpr Cellular and Molecular Platforms, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 271/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Aug 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Centre For Cellular & Molecular Platforms, The Income Tax Officer (E), Post Bag No. 6505, Ward -1 , Vs. G.K.V.K. P.O. Bangalore. Bellary Road, Bangalore – 560 065. Pan: Aadcc8572D Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate Revenue By : Shri Ujjwal Kumar, Jcit (Dr) Date Of Hearing : 14.08.2019 Date Of Pronouncement : 28.08.2019

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Ujjwal Kumar, JCIT (DR)
Section 11Section 12ASection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2013-14 M/s. Centre for Cellular and Molecular Platforms, The Income Tax Officer (E), Post bag no. 6505, Ward -1 , Vs. G.K.V.K. P.O. Bangalore. Bellary Road, Bangalore – 560 065. PAN: AADCC8572D APPELLANT RESPONDENT Assessee by : Shri V. Srinivasan, Advocate Revenue by : Shri Ujjwal Kumar, JCIT (DR) Date of hearing : 14.08.2019 Date of Pronouncement : 28.08.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the rev…

M/S. Lg Electronics India Pvt. Ltd., Gautam Buidh Nagar vs. ACIT, Noida

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

ITA 953/DEL/2014[2009-10]Status: DisposedITAT Delhi15 Feb 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms. Suchitra Kamble[Assessment Year: 2009-10] Lg L.G Electronics India Pvt. Ltd. Vs. The A.C.I.T Vs. No.51, Udyog Vihar, Circle -3 Plot Surajpur Kasna Road Noida Greater Noida, Gautam Budh Nagar, Pan No. Aaacl 1745Q (Appellant) (Respondent)

Section 133ASection 144C

…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., Uttar Pradesh vs. ACIT, Noida

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

ITA 6253/DEL/2012[2008-09]Status: DisposedITAT Delhi14 Jan 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2008-09] L.G. Electronics India Pvt. Ltd Vs. The Asstt. C.I.T A-27, Mohan Co-Operative Industrial Circle - 3 Estate, Mathura Road Noida [U.P] New Delhi Pan : Aaacl 1745 Q [Appellant] [Respondent] Date Of Hearing : 13.12.2018 Date Of Pronouncement : 14.01.2019

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 10BSection 143(3)Section 144C(5)Section 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 his Princ…

Simla Automobiles

ITR-125/1996HC Delhi29 Apr 2011

Bench: The Due Date (I.E., 2011:Dhc:2430-Db

For Appellant: NoneFor Respondent: Mr Sanjeev Sabharwal, Advocate
Section 139Section 28Section 43Section 43B

…evenue carried the matter in appeal to the Tribunal. The Tribunal following the decision of the Division Bench of this court in the case of Escorts ltd vs UOI (1991) 189 ITR 81 and that of the Patna High Court in Jamshedpur Motor Accessories vs UOI (1991) 189 ITR 70 reversed the decision of the CIT(A). 3. Being aggrieved the captioned reference has been preferred by the assessee. It may be noted that there is no representation on behalf of the assessee. The revenue has been represented by Mr Sanjeev Sabharwal. Before we proceed further it may be useful to extract the relevant provisions of Section…

The Commissioner of Income Tax vs. M/S Welcome Seeds Ltd

ITA/183/2001HC Delhi29 Jul 2005

…tire Act. No part of a statute and no word of a-stature can be construed in isolation. Statutes have to be construed so that every word has a place and every thing is in its place."" Also see: famshedpur Motor Accessories Stores v. (Jnion Of India And Others: 189 ITR 70 (Pat). LlAlso see: 151 ITR 668 (Mad). ITA 205.01etc # -ztL- Page No. 31 of j7 U\9 e --l: this Act. Section 3 of that Act, captioned as "Charge of income-tax", emphasised that the income-tax shall be charged in respect of the total income of the previous year 'of every assessee. Section 4 of the 1922 Act defined the ambit of that total income and…