Joshi Technologies International Inc. v. Union of India and Others

7 SCC 728Reported decision2015#11925 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2015 to 2019.

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Judgments citing Joshi Technologies International Inc. v. Union of India and Others

DCIT, Chennai vs. M/S. Southern Petrochemical Industries Corpn. Ltd., Chennai

In the result, the appeal filed by Revenue in ITA No

ITA 1466/CHNY/2009[2003-04]Status: DisposedITAT Chennai16 Dec 2019AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा(रण वष( /Assessment Year: 2003-04

For Appellant: Mr. R.Vijayaraghavan, AdvFor Respondent: Mr. M.Srinivasa Rao, CIT

Section 143(3)Section 35

…Sun Export case (supra) is not correct and all the decisions which took similar view as in Sun Export Case (supra) stands over-ruled.: Further, decision of Hon’ble Supreme Court in the case of Joshi Technologies International Inc. v. UOI reported in (2015) 374 ITR 322(SC) is relevant wherein the tax-payer entered into an Production Sharing Contract(PSC) with Union of India through Ministry of Petroleum and Natural Gas for exploitation of certain oilfields but clause as to special allowance under Section 42 of the 1961 Act was not incorporated in Production Sharing Contract entered by tax-payer with Union of…

DDIT, Dehradun vs. Bg Exploration & Production India Ltd., Mumbai

In the result ground No. 2 of the appeal of the assessee is dismissed

ITA 2227/DEL/2014[2009-10]Status: DisposedITAT Delhi26 Apr 2017AY 2009-10

Bench: Shri I. C. Sudhir & Shri Prashant Maharishidy. Director Of Income Tax, Bg Exploration & Production India International Taxation, Ltd, Dehradun Bg House, Vs. Lake Boulevard Road, Hiranandani Business Park, Powai, Mumbai Pan: Aaace4569K (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Swain, CIT DR

Section 143(3)Section 144CSection 92

…ion has not commenced during the year. In the case of the assessee production for the block MN-DWN-2002/2 has not commenced during the year. Hence, the above exploration cost of Rs. 503071917/-. 23. In the case of Joshi Technologies International Inc. v. UOI, 374 ITR 322, it was held that Where the production sharing contract entered into between DDIT V B G Exploration & Production India Limited ITA no 2227/Del/2014 & CO 13/Del/2015 A Y 2009-10 the assessee with Ministry of Petroleum and Natural Gas did not incorporate clause for granting benefits under section 42 of the Act, it cannot be said the failure to inc…

Bhavya Construction Co., Mumbai vs. Asst CIT Cir 21(1), Mumbai

The appeals of the assessee are dismissed

ITA 4389/MUM/2014[2006-07]Status: HeardITAT Mumbai09 Dec 2016AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 143(3)Section 80I

…what is clearly expressed; it cannot imply anything which is not expressed; it cannot import provisions in the statute so as to supply any assumed deficiency.” The Hon'ble Supreme Court decision in the case of Joshi Technolgies Inc. v. UOI reported in (2015) 374 ITR 322(SC) has followed principles of strict interpretation of taxing statute by observing as under: “70. Keeping in mind the aforesaid principles and after considering the arguments of respective parties, we are of the view that on the facts of the present case, it is not 23 M/s. Bhavya Construction Co., ITA Nos.4389 & 4390/Mum/2014 a fit case where…