M.M. Aqua Technologies Ltd. v. Commissioner of Income Tax, Delhi

2021 SCC OnLine SC 575Reported decision2021#1064 most cited

What is M.M. Aqua Technologies Ltd. v. Commissioner of Income Tax, Delhi authority for?

A tax provision is retrospective only if legislative intent is explicit or if it is purely clarificatory and does not alter existing law. Provisions framed 'for the removal of doubts' are not presumed to be retrospective if they change the law as it stood.

102

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

M.M. Aqua Technologies Ltd. v. CIT · retrospective tax law · clarificatory provision · legislative intent · removal of doubts · tax amendment retrospectivity · Section 43B · Section 80IA · Income Tax Act retrospectivity

Sections most often in play

Section 80IASection 143(3)Section 14ASection 40(a)(ii)Section 43BSection 119Section 14A(2)Section 2(42A)

Issues it is cited on

section 43(b)section 3(b)section 34(1)(iv)actual payment basissection 36(va)section 43b(b)section 34(1)section 36(1)(iv)section 40a(2)section 250ofsection 9(1)(ii)section 41

Judgments citing M.M. Aqua Technologies Ltd. v. Commissioner of Income Tax, Delhi

Pr. Commissioner of Income Tax -7 vs. Tv Today Network Ltd

Appeal is dismissed

ITA - 227 / 2022HC Delhi27 Jul 2022
Section 142Section 143Section 14ASection 36(1)

…ITA 227/2022 Page 1 of 21 $~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 227/2022 PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant Through : Mr. Puneet Rai, Senior Standing Counsel for Revenue along with Ms.Adeeba Mujahid, Junior Standing Counsel for Revenue and Mr.Karan Pandey, Advocate. versus TV TODAY NETWORK LTD. ..... Respondent Through : Mr. Salil Aggarwal, Senior Advocate along with Mr. Madhur Aggarwal and Mr.Uma Shankar, Advocates. % Date of Decision: 27th July, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMEET PRITAM SINGH ARORA, J (Ora…

M/S. Maxivision Eye Hospital Pvt. Ltd., Chennai vs. DCIT, Corporate Circle-4(1), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 139/CHNY/2020[2012-13]Status: DisposedITAT Chennai22 Jul 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl.CIT
Section 1Section 14Section 143(3)Section 14A

…earlier stood. The relevant extract of the said judgment is reproduced herein below: ………………. ………………… ……………….. 7. The aforesaid proposition of law has been reiterated by the Supreme Court in M.M Aqua Technologies Ltd. V. Commissioner of Income Tax, Delhi-III, 2021 SCC OnLine SC 575. The relevant portion of the said judgment is reproduced herein below:- ………………. ……………… 8. Consequently, this Court is of the view that the amendment of Section 14A, which is “for removal of doubts” cannot be presumed to be retrospective even where such language is used, if it alters or changes the law as it earlier stood. 9. Though the…