Kasilingam v. P.S. G. College of Technology

2 SCC 348Reported decision#8843 most cited

What is Kasilingam v. P.S. G. College of Technology authority for?

When a definition in a statute uses the word 'means', it is an exhaustive and exclusive definition, meaning only what is explicitly stated is included.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2007 to 2024.

Also referred to as

Kasilingam v. P.S. G. College of Technology · section 2(7) · exclusive definition · 'means' definition · exhaustive definition · statutory interpretation · statutory definitions

Issues it is cited on

section 2(7)section 36(1)(viii)section 18tax benefitsection 36(1)(vii)section 80p(4)section 22amalgamationsection 80p(2)(a)section 80p(2)(a)(i)section 32section 80p(2)

Judgments citing Kasilingam v. P.S. G. College of Technology

Vidharbha Konkan Gramin Bank, Nagpur vs. Income Tax Officer Ward 1(5), Nagpur

In the result, appeal filed by the assessee for A

ITA 8/NAG/2019[2015-2016]Status: DisposedITAT Nagpur28 Nov 2024AY 2015-2016

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

…n 2(7). In our opinion, the word "means can only have one meaning, that is, it is CIT v. Sahara India Savings and Investment Corporation Ltd. reported in [2010] 321 ITR 371 an exclusive definition vide P. Kasilingam v. P.S. G. College of Technology (1995/supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. v. Presiding Officer, Labour Court/1990] 77 FJR 17: 11990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be incl…

Vidharbha Konkan Gramin Bank, Nagpur vs. Income Tax Officer Ward 1(5), Nagpur

In the result, appeal filed by the assessee for A

ITA 7/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

…n 2(7). In our opinion, the word "means can only have one meaning, that is, it is CIT v. Sahara India Savings and Investment Corporation Ltd. reported in [2010] 321 ITR 371 an exclusive definition vide P. Kasilingam v. P.S. G. College of Technology (1995/supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. v. Presiding Officer, Labour Court/1990] 77 FJR 17: 11990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be incl…

Dy. C. I. T., Circle - 1, Gorakhpur vs. Baroda Uttar Pradesh Gramin Bank Now Amalgamated With Baroda U.P. Bank, Gorakhpur

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 56/VNS/2023[2019-2020]Status: DisposedITAT Varanasi26 Sept 2023AY 2019-2020

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…our opinion, the word "means can only have one meaning, that is, it is CIT Vs. Sahara India Savings and Investment Corporation Ltd reported in (2010) 321 ITR 371 an exclusive definition vide P. :-16-: Kasilingam V. P.S. G. College of Technology (1995/ supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. V Presiding Officer, Labour Court /1990] 77 FJR 17; \1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be incl…

Dy. C. I. T., Circle - 1, Gorakhpur vs. Baroda Uttar Pradesh Gramin Bank Now Amalgamated With Baroda U.P. Bank, Gorakhpur

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 55/VNS/2023[2018-2019]Status: DisposedITAT Varanasi26 Sept 2023AY 2018-2019

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…our opinion, the word "means can only have one meaning, that is, it is CIT Vs. Sahara India Savings and Investment Corporation Ltd reported in (2010) 321 ITR 371 an exclusive definition vide P. :-16-: Kasilingam V. P.S. G. College of Technology (1995/ supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. V Presiding Officer, Labour Court /1990] 77 FJR 17; \1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be incl…

Dy. C. I. T., Circle - 1, Gorakhpur vs. Baroda Uttar Pradesh Gramin Bank Now Amalgamated With Baroda U. P.. Bank, Gorakhpur

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 54/VNS/2023[2017-2018]Status: DisposedITAT Varanasi26 Sept 2023AY 2017-2018

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…our opinion, the word "means can only have one meaning, that is, it is CIT Vs. Sahara India Savings and Investment Corporation Ltd reported in (2010) 321 ITR 371 an exclusive definition vide P. :-16-: Kasilingam V. P.S. G. College of Technology (1995/ supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. V Presiding Officer, Labour Court /1990] 77 FJR 17; \1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be incl…

Dy. C. I. T., Circle - 1, Gorakhpur vs. Baroda Uttar Pradesh Gramin Bank Now Amalgamated With Baroda U.P. Bank, Gorakhpur

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 53/VNS/2023[2011-2012]Status: DisposedITAT Varanasi26 Sept 2023AY 2011-2012

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…our opinion, the word "means can only have one meaning, that is, it is CIT Vs. Sahara India Savings and Investment Corporation Ltd reported in (2010) 321 ITR 371 an exclusive definition vide P. :-16-: Kasilingam V. P.S. G. College of Technology (1995/ supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. V Presiding Officer, Labour Court /1990] 77 FJR 17; \1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be incl…

Dy. C. I. T., Circle - 1, Gorakhpur vs. Baroda Uttar Pradesh Gramin Bank Now Amalgamated With Baroda U.P. Bank, Gorakhpur

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 52/VNS/2023[2010-2011]Status: DisposedITAT Varanasi26 Sept 2023AY 2010-2011

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…our opinion, the word "means can only have one meaning, that is, it is CIT Vs. Sahara India Savings and Investment Corporation Ltd reported in (2010) 321 ITR 371 an exclusive definition vide P. :-16-: Kasilingam V. P.S. G. College of Technology (1995/ supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. V Presiding Officer, Labour Court /1990] 77 FJR 17; \1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be incl…

Dy. C. I. T., Circle - 1, Gorakhpur vs. Baroda Uttar Pradesh Gramin Bank Now Amalgamated With Baroda U.P. Bank, Gorakhpur

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 51/VNS/2023[2009-2010]Status: DisposedITAT Varanasi26 Sept 2023AY 2009-2010

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…our opinion, the word "means can only have one meaning, that is, it is CIT Vs. Sahara India Savings and Investment Corporation Ltd reported in (2010) 321 ITR 371 an exclusive definition vide P. :-16-: Kasilingam V. P.S. G. College of Technology (1995/ supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. V Presiding Officer, Labour Court /1990] 77 FJR 17; \1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be incl…

Deputy Commissioner of Income Tax, Circle-1(1), Hubballi vs. M/S. Karnataka Vikas Grameen Bank Limited, Dharwad

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

ITA 720/BANG/2020[2016-17]Status: DisposedITAT Bangalore05 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.AFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

…n 2(7). In our opinion, the word "means can only have one meaning, that is, it is CIT v. Sahara India Savings and Investment Corporation Ltd. reported in [2010] 321 ITR 371 an exclusive definition vide P. Kasilingam v. P.S. G. College of Technology (1995/supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. v. Presiding Officer, Labour Court/1990] 77 FJR 17; |1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be incl…

M/S Karnataka Vikas Grameena Bank, Dharwad vs. Assistant Commissioner of Income Tax, Circle-2(1), Hubballi

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

ITA 611/BANG/2020[2016-17]Status: DisposedITAT Bangalore02 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.A, S.V Ravishankar, AdvocateFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

…n 2(7). In our opinion, the word "means can only have one meaning, that is, it is CIT v. Sahara India Savings and Investment Corporation Ltd. reported in [2010] 321 ITR 371 an exclusive definition vide P. Kasilingam v. P.S. G. College of Technology (1995/supp 2 SCC 348. When we say that a word has a certain meaning then by implication we mean that it has no other meaning vde a Punjab Land Development and Reclamation Corporation Ltd. v. Presiding Officer, Labour Court/1990] 77 FJR 17; |1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be incl…

M/S Mitsui Marubeni Corporation, New Delhi vs. DDIT, New Delhi

In the result the appeal filed by the assessee is allowed on the additional ground as well as on merits

ITA 5658/DEL/2010[2007-08]Status: DisposedITAT Delhi27 Feb 2017AY 2007-08

Bench: Shri L. P.Sahu & Smt. Beena A. Pillaii.T.A. No. 5658/Del/2010 (Assessment Year 2007-08)

For Appellant: Sh. G.N. Gupta, ARFor Respondent: Sh. Anuj Arora, CIT, DR
Section 143Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI L. P.SAHU, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No. 5658/Del/2010 (Assessment Year 2007-08) Mitsui Marubeni DDIT VS. Corporation, 23, Local Circle 3(1), International Shopping Center, Taxation, Drum Shaped Mandangir, Near Pushp Building, I. P. Estate, Bhawan, New Delhi New Delhi. GIR/PAN : AAAAM3935H (Appellant) (Respondent) Appellant by : Sh. G.N. Gupta, AR Respondent by : Sh. Anuj Arora, CIT, DR. Date of hearing : 01.12.2016 Date of Pronouncement : 27.02.2017 ORDER PER BEENA A. PILLAI, JM: The p…

Commnr. of Income Tax, Kerala vs. M/S. Tara Agencies

Appeal is allowed and the

C.A. No.-003568-003568 - 2001Supreme Court09 Jul 2007
For Respondent: M/s Tara Agencies
Section 35B

…SCC 70, Aspinwall & Co. Ltd. v. Commissioner of Income Tax, Ernakulam (2001) 7 SCC 525, M/s J.K. Cotton Spinning & Weaving Mills Co. Ltd. v. Sales Tax Officer, Kanpur & Another (1965) 1 SCR 900, Collector of Central Excise v. Kiran Spinning Mills (198) 2 SCC 348, Park Leather Industry (P) Ltd. & Another v. State of UP & Others (2001) 3 SCC 135. 47. Mr. Bhargava Desai, learned counsel appearing on behalf of the respondent assessee submitted that the respondent buys various varieties of packed tea of different grades and prices in public auction covering various tea gardens. These diverse varietie…

Kasilingam v. P.S. G. College of Technology (2 SCC 348) — Cited in 12 Judgments | BharatTax