M/s Unicorn Industries v. Union of India

2019 SCC OnLine SC 1567Reported decision2019#4579 most cited

What is M/s Unicorn Industries v. Union of India authority for?

While it has been contended that 'cess' is a tax, the specific issue in Unicorn Industries was not whether cess is deductible under Section 40(a)(ii) of the Income Tax Act. Instead, it concerned whether cess, education cess, higher education cess, and NCCD could be construed as 'duty of excise'.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2022.

Also referred to as

Unicorn Industries v. Union of India · Section 40(a)(ii) · cess · education cess · higher education cess · National Calamity Contingent Duty · duty of excise · taxability of cess

Judgments citing M/s Unicorn Industries v. Union of India

Baroda Industries Pvt. Ltd., Mumbai vs. DCIT - Circle 3 (1)(1), Mumbai

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

ITA 2547/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Nov 2020AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S. Baroda Industries Pvt. Vs. Deputy Commissioner Of Ltd., Income Tax- Circle – 2Nd Floor, Bajaj Bhavan 3(1)(1), Mumbai 226, Jamnalal Bajaj Marg Nariman Point Mumbai – 400 021 Pan/Gir No. Aaacb2428A (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT), ‘B‘ BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM M/s. Baroda Industries Pvt. Vs. Deputy Commissioner of Ltd., Income Tax- Circle – 2nd Floor, Bajaj Bhavan 3(1)(1), Mumbai 226, Jamnalal Bajaj Marg Nariman Point Mumbai – 400 021 PAN/GIR No. AAACB2428A (Appellant) .. (Respondent) Assessee by Shri Mahendra Gohel Revenue by Shri Oommen Tharian Date of Hearing 26/11/2020 Date of Pronouncement 27/11/2020 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.2547/Mum/2019 for A.Y.2012-13 arises out of the order by the ld. Commiss…

Mufg Bank Ltd, New Delhi vs. ACIT (International Taxation) Circle-2(2)(1), New Delhi

In the result appeal of the assessee is partly allowed

ITA 7895/DEL/2019[2015-16]Status: DisposedITAT Delhi16 Oct 2020AY 2015-16

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Mufg Bank Ltd, Vs. Acit (International Taxation), 5Th Floor, Worldmark 2, Asset 8, Circle-2(2)(1), Aerocity, Nh-8, New Delhi New Delhi Pan: Aabct3880D (Appellant) (Respondent)

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Shr Surender Pal, CIT DR
Section 143(3)Section 14ASection 244ASection 37(1)Section 44C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-I”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) MUFG Bank Ltd, Vs. ACIT (International Taxation), 5th Floor, Worldmark 2, Asset 8, Circle-2(2)(1), Aerocity, NH-8, New Delhi New Delhi PAN: AABCT3880D (Appellant) (Respondent) Assessee by : Shri Nishant Thakkar, Adv Shri Hiten Chande, Adv Shri Surender Bist, CA Revenue by: Shr Surender Pal, CIT DR Date of Hearing 27/07/2020 Date of pronouncement 16/10/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee aga…

Msm Discovery P.Ltd, Mumbai vs. Asst CIT 12(3)(2), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1935/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Oct 2020AY 2012-13

Bench: Shri Pramod Kumar & Shri Ravish Soodmsm Discovery Private Ltd. The Asst. Commissioner Of Income Interface Building No. 7, Tax-12(3)(2) 4Th Floor, Malad Link Road, Room No. 147B, 1St Floor, Vs. Malad (W), Aayakar Bhavan, M.K. Road Mumbai- 400 064 Churchgate, Mumbai – 400 020 Pan – Aagcs4253E (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala, Senior AdvocateFor Respondent: Shri A. Mohan, CIT D.R
Section 143(3)Section 92C

…ITA No.1935/Mum/2017 A.Y. 2012-13 1 MSM Discovery Pvt. Ltd. Vs. The Asst. Commissioner of Income Tax-12(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member MSM Discovery Private Ltd. The Asst. Commissioner of Income Interface Building No. 7, Tax-12(3)(2) 4th Floor, Malad Link Road, Room No. 147B, 1st Floor, Vs. Malad (W), Aayakar Bhavan, M.K. Road Mumbai- 400 064 Churchgate, Mumbai – 400 020 PAN – AAGCS4253E (Appellant) (Respondent) Appellant by: Shri P.J. Pardiwala, Senior Advocate Respondent by: Shri A. Mohan, CIT D.R D…

Asst.C.I.T., Bangalore vs. M/S Wipro Ltd., Bangalore

ITA 609/BANG/2016[2011-12]Status: DisposedITAT Bangalore05 Oct 2020AY 2011-12

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

Section 143(3)

…IT(TP)A Nos.99/Bang/2014, 398/Bang/2015, 222/Bang/2016, 492/Bang/2017, 2851/Bang/2-17, 3115/Bang/2018, 151/Bang/2014, 467/Bang/2015 & 609/Bang/2016 M/s. Wipro Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANTMEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.99/Bang/2014 AssessmentYear:2009-10 M/s. Wipro Limited Doddakannelli Addl CIT Sarjapur Road Vs. Range-12 Bangalore-560 025. Bangalore PAN NO :AAACW 0387R APPELLANT RESPONDENT IT(TP)A No.398/Bang/2015 Assessment Year: 2010-11 M/s. Wipro Limited Deputy Commissioner of Doddakann…

DCIT, Bangalore vs. M/S Wipro Ltd., Bangalore

ITA 467/BANG/2015[2010-11]Status: DisposedITAT Bangalore05 Oct 2020AY 2010-11

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

Section 143(3)

…IT(TP)A Nos.99/Bang/2014, 398/Bang/2015, 222/Bang/2016, 492/Bang/2017, 2851/Bang/2-17, 3115/Bang/2018, 151/Bang/2014, 467/Bang/2015 & 609/Bang/2016 M/s. Wipro Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANTMEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.99/Bang/2014 AssessmentYear:2009-10 M/s. Wipro Limited Doddakannelli Addl CIT Sarjapur Road Vs. Range-12 Bangalore-560 025. Bangalore PAN NO :AAACW 0387R APPELLANT RESPONDENT IT(TP)A No.398/Bang/2015 Assessment Year: 2010-11 M/s. Wipro Limited Deputy Commissioner of Doddakann…

Voltas Ltd, Mumbai vs. ACIT 8(3)(2), Mumbai

The appeal of the revenue is dismissed

ITA 6612/MUM/2018[2012-13]Status: DisposedITAT Mumbai30 Jun 2020AY 2012-13

Bench: Shri Pramod Kumar() & Shri Ravish Sood () Assessment Year: 2012-13 Voltas Limited Asst. Cit Range-8(3)(2) Voltas House-A, 4Th Floor, Vs. Room No. 615, 6Th Floor, Dr. Babasaheb Ambedkar Aayakar Bhavan, M.K. Road Road, Chinchpokli, Mumbai – 400 020 Mumbai 400 033 Pan No. Aaacv2809D Appellant Respondent & Assessment Year: 2012-13 Dcit-8(3)(2) Voltas Limited R. No.615, 6Th Floor, Vs. Voltas House-A, 4Th Floor, Aayakar Bhavan, M.K. Road Dr. Babasaheb Ambedkar Road, Mumbai- 400 020 Chinchpokli, Mumbai 400 033 Pan No. Aaacv2809 Appellant Respondent

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. Uodal Raj Singh, D.R
Section 143(3)Section 14ASection 40

…P a g e | 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI PRAMOD KUMAR(VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Assessment Year: 2012-13 Voltas Limited Asst. CIT Range-8(3)(2) Voltas House-A, 4th Floor, Vs. Room No. 615, 6th Floor, Dr. Babasaheb Ambedkar Aayakar Bhavan, M.K. Road Road, Chinchpokli, Mumbai – 400 020 Mumbai 400 033 PAN No. AAACV2809D Appellant Respondent & Assessment Year: 2012-13 DCIT-8(3)(2) Voltas Limited R. No.615, 6th Floor, Vs. Voltas House-A, 4th Floor, Aayakar Bhavan, M.K. Road Dr. Babasaheb Ambedkar Road, Mumbai- 400 020 Chinchpokli, Mumbai 400…