MALPE VISHWANATH ACHARYA AND OTHERS v. STATE OF MAHARASHTRA AND ANOTHER. 365 32

9 SCC 1Supreme Court of India2018#121 most cited
532

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2006 to 2026.

Sections most often in play

Section 143(3)Section 250Section 144Section 37(1)Section 133(6)Section 201Section 201(1A)Section 44AB

Issues it is cited on

section 264asection 44aasection 264section 192section 17section 251(1)section 251(1)(a)assessee in defaultsection 201(1)section 251section 201section 44ab

Judgments citing MALPE VISHWANATH ACHARYA AND OTHERS v. STATE OF MAHARASHTRA AND ANOTHER. 365 32

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 116/GTY/2019[2007-08]Status: DisposedITAT Guwahati18 Sept 2019AY 2007-08

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

…ction 80-IC was enacted, the irresistible conclusion would be to grant 100 per cent. deduction of the profits and gains even from the year when there is substantial expansion in the existing unit. COMMISSIONER OF CUSTOMS (IMPORT) v. DILIP KUMAR AND CO. [2018] 9 SCC 1 applied. The court must give effect to the provisions of section 80-IC by reading various provisions conjointly. Held accordingly, (i) that an undertaking or an enterprise which had set up a new unit between January 7, 2003 and April 1, 2012 in the State of Himachal Pradesh of the nature mentioned in section 80-IC(2)(ii) would be entitled to deduct…

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 280/GTY/2018[2010-11]Status: DisposedITAT Guwahati18 Sept 2019AY 2010-11

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

…ction 80-IC was enacted, the irresistible conclusion would be to grant 100 per cent. deduction of the profits and gains even from the year when there is substantial expansion in the existing unit. COMMISSIONER OF CUSTOMS (IMPORT) v. DILIP KUMAR AND CO. [2018] 9 SCC 1 applied. The court must give effect to the provisions of section 80-IC by reading various provisions conjointly. Held accordingly, (i) that an undertaking or an enterprise which had set up a new unit between January 7, 2003 and April 1, 2012 in the State of Himachal Pradesh of the nature mentioned in section 80-IC(2)(ii) would be entitled to deduct…

M/S. Charu Rngineering Industries & M/S. Charu Innovation Department & Industries, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 279/GTY/2018[2012-13]Status: DisposedITAT Guwahati18 Sept 2019AY 2012-13

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

…ction 80-IC was enacted, the irresistible conclusion would be to grant 100 per cent. deduction of the profits and gains even from the year when there is substantial expansion in the existing unit. COMMISSIONER OF CUSTOMS (IMPORT) v. DILIP KUMAR AND CO. [2018] 9 SCC 1 applied. The court must give effect to the provisions of section 80-IC by reading various provisions conjointly. Held accordingly, (i) that an undertaking or an enterprise which had set up a new unit between January 7, 2003 and April 1, 2012 in the State of Himachal Pradesh of the nature mentioned in section 80-IC(2)(ii) would be entitled to deduct…

Webex Communications India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, all the seven appeals of the assessee are allowed for statistical purpose

ITA 210/BANG/2013[2001-02]Status: DisposedITAT Bangalore27 Mar 2019AY 2001-02

Bench: Shri. A. K. Garodia

For Appellant: Shri. Rajan Vora, CAFor Respondent: Smt. Neera Malhotra, CIT &
Section 2Section 80

…the assessee. If the definition of telecommunication is transposed / interpolated under the definition of 80IA, then it would result in absurdity, which cannot be the intention of the High Court. He relied upon Commissioner of Customs vs. Dilip Kumar [(2018) 9 SCC 1, at para 40 to 45] and also the decision of the Hon’ble Supreme Court in the matter of Macquarie bank v. Shilpi Cable Technology (CA No.15135 of 2017, dt.15.12.2017). It was submitted that analysis of 80IA only shows that the basic / cellular services are required to be included and after subsequent amendments u/s.80IA, various attributes of value ad…

Pr. Commissioner of Income Tax Shimla vs. M/S Aarham Softronics

C.A. No.-001784-001784 - 2019Supreme Court20 Feb 2019

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 80Section 80I

…sents the intention of the legislature. In this connection, the following observations made by this Court in District Mining Officer v. TISCO [District Mining Officer v. TISCO, (2001) 7 SCC 358] , may be noticed: (SCC pp. 382-83, para 18) 1 (2018) 9 SCC 1 20 “18. … A statute is an edict of the legislature and in construing a statute, it is necessary, to seek the intention of its maker. A statute has to be construed according to the intent of them that make it and the duty of the court is to act upon the true intention of the legislature. If a statutory provision is open to more th…

Smt. Hansaben Pravinbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(2), Ahmedabad

In the result, appeal of the Assessee is dismissed

ITA 2208/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad08 Feb 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

Section 139(1)Section 139(4)Section 54FSection 54F(4)

…ction 54F(4) of the Act. 9.3 The mandate of Section 54F(4) of the Act being crystal clear, it is quite difficult to depart therefrom. While holding so, we also refer to the decision of the Hon’ble Supreme Court rendered in the case of Dilipkumar & Co. [2018] 9 SCC 1 requiring strict construction of beneficial provision. In the absence of any ambiguity in the exemption provision for eligibility, we do not see any reason to interfere with the order of the CIT(A) where the net consideration has not been utilized for the purposes of deposit in the notified bank account in terms of Section 54F(4) of the Act before du…

DCIT, New Delhi vs. M/S Dlf Cyber City Developers Ltd., Gurgaon

ITA 4742/DEL/2015[2010-11]Status: DisposedITAT Delhi02 Jan 2019AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri R.S. Singhvi & Satyajeet Goel, CAsFor Respondent: Shri Shailesh Kumar, Senior DR
Section 80ISection 80l

…sit over the judgment of the BOA. By catena of judgments the courts have held that the approval accorded by such regulatory boards in development schemes cannot be questioned by tax authorities. Reline in this behalf is placed on: -ApolloTyres Vs. CIT (2002) 9 SCC 1(SC) -Malayala Manorama Co. Ltd Vs. CIT (2008) 12 SCC 612 (SC) -CIT Vs. HCL Commet System & Service Ltd. 305 ITR 409 (SC) -Marmo Classic Vs. Commissioner of Customs [2002 (143) ELT 153(Trib.--Mumbai] affirmed by Hon’ble Supreme Court in [2003 (152) ELT A85(SC)]; -Lokash Chemical Works Vs. M. S. Mehta 1981 (8) ELT 235; -Tital Medical System Pvt. L…

Pr Commissioner of Income Tax-7 vs. M/S Wipro Ge Medical Systems Pvt Ltd

RP/463/2018HC Karnataka21 Dec 2018

Bench: RAVI MALIMATH,K.NATARAJAN

…F INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BOROUGH MUNICIPALITY AND OTHERS. 53.AIR 1957 SC 628 : R.M.D. CHAMARBAUGWALLA AND ANOTHER Vs. UNION OF INDIA AND ANOTHER. 54.(2017) 9 SCC 1: SHAYARA BANO Vs. UNION OF INDIA AND OTHERS. 55.WRIT PETITION(CIVIL) NO. 1047 OF 2019: HINDUSTAN CONSTRUCTION COMPANY LIMITED & ANR. Vs. UNION OF INDIA & OTHERS. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NAT…

The Commisioner of Income Tax vs. M/S Dell International Services

ITA/235/2018HC Karnataka09 Nov 2018

Bench: RAVI MALIMATH,BELLUNKE A.S

…F INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BOROUGH MUNICIPALITY AND OTHERS. 53.AIR 1957 SC 628 : R.M.D. CHAMARBAUGWALLA AND ANOTHER Vs. UNION OF INDIA AND ANOTHER. 54.(2017) 9 SCC 1: SHAYARA BANO Vs. UNION OF INDIA AND OTHERS. 55.WRIT PETITION(CIVIL) NO. 1047 OF 2019: HINDUSTAN CONSTRUCTION COMPANY LIMITED & ANR. Vs. UNION OF INDIA & OTHERS. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NAT…

The Principal Commissioner of Income Tax-II, Visakhapatnam vs. L. Suryakantham, Visakhapatnam

ITTA/280/2017HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…isions was so glaring that the legislative provisions under challenge cannot stand. The Constitution Bench of the Supreme Court in the matter of Shayara Bano v. Union of India and others (Ministry of Women and Child Development Secretary and others) (2017) 9 SCC 1 held that legislation can be struck down if it is manifestly arbitrary and manifest arbitrariness is the ground to negate legislation as well under Article 14 of the Constitution of India. It has been observed by their Lordships as under: - “101. It will be noticed that a Constitution Bench of this Court in Indian Express Newspapers (Bombay)…

Principal Commissioner of Income Tax (Central)-1 vs. Ultra Home Construction Pvt. Ltd

ITA/381/2017HC Delhi01 Oct 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 11Section 34

…unts. 80. The challenge by the Claimant to these amounts was essentially on merits which lie beyond the scope of objections under Section 34 of the Arbitration and Conciliation Act. In the case of National Highway Authority of India v. M. Hakeem, (2021) 9 SCC 1 it has been held that there can be no re-appreciation of evidence and unless the findings are based on no evidence, they cannot be said to be perverse or set aside, while deciding the Objections under Section 34 of the Act. 81. In view of the aforesaid, the challenge by the claimant to the various amounts allowed to him by the learned Arbitrato…

The Pr. Commissioner of vs. M/S. Aol Online India Pvt. Ltd

ITA/433/2017HC Karnataka29 Nov 2017

Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR

…F INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BOROUGH MUNICIPALITY AND OTHERS. 53.AIR 1957 SC 628 : R.M.D. CHAMARBAUGWALLA AND ANOTHER Vs. UNION OF INDIA AND ANOTHER. 54.(2017) 9 SCC 1: SHAYARA BANO Vs. UNION OF INDIA AND OTHERS. 55.WRIT PETITION(CIVIL) NO. 1047 OF 2019: HINDUSTAN CONSTRUCTION COMPANY LIMITED & ANR. Vs. UNION OF INDIA & OTHERS. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NAT…

The Commissioner of Income Tax, (Exemptions) vs. The Karnataka Law Society

ITA/200/2015HC Karnataka13 Feb 2017

Bench: The Hon'Ble Mr. Justice V. Srishananda Criminal Revision Petition No.200/2015 Between: Kattikara Rajappa S/O. Kattikara Basappa Aged About 58 Years R/O. Taggihalli Village Honnali Taluk Davangere District - 577217. …Petitioner (By Sri. Umesh Mulimani, Adv. For Sri. S. V. Prakash., Adv) And: 1. The State Of Nyamatti Police

Section 109Section 200Section 209Section 227Section 34Section 397

…f sterling quality and on that basis seek quashing, but is about the right claimed by the accused to produce material at the stage of framing of charge. 22. Reliance has also been placed on decision in the case of P.S.Rajya v. State of Bihar [(1996) 9 SCC 1] where this court rejected the contention urged on behalf of the State that the points on which the accused was seeking quashing of criminal proceedings could be established by giving evidence at appropriate time and no case had been made out for quashing the charge itself. The charge was quashed by this Court. In this case too only on peculia…

Cincom System Inc. Usa vs. Asst. Director of Income Tax Circle 1 (1) International Taxation

ITA/117/2016HC Delhi05 Sept 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 14(1)(e)

…RC.REV. 117/2016 Page 1 of 22 $~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI Judgment reserved on: 25.08.2023 Judgment pronounced on: 29.11.2023 + RC.REV. 117/2016 MANMOHAN SINGH ..... Petitioner Through: Mr. Medharshu Tripathi and Mr. Manoj Sehgal, Advs. Versus ARJUN UPPAL & ANR ....... Respondents Through: Mr Nakul Sachdeva and Mr Damandeep Singh, Advs. CORAM: HON'BLE MR. JUSTICE JASMEET SINGH J U D G M E N T : JASMEET SINGH, (J) 1. The present revision petition has been filed by the petit…

The Commissioner of Income Tax - II vs. M/s. Kumar Raja Associates

In the result, all the Tax Revision

ITTA/191/2008HC Telangana23 Mar 2016

Bench: Floor, Opp.Gurudware Bus Stop, Th Stat, 0/O.Meghana Towers, 4 Visakhapatnam. ... Petitioner & M/S.Pulp-N-Pack [P] Limited, Tadimalla ... Respondent : Sri T.C.D.Sekhar, Gp For Commercial Tax Counsel For The Respondent : Sri S Suribabu, Representing On Behalf Of Sri S R R Viswanath Counsel For The Petitioner

For Respondent: Sri T.C.D.Sekhar, GP for Commercial Tax
Section 22

…t compliance, non-compliance of which would render the assessee ineligible to claim exemption, and the procedural or compliance provision which can be interpreted liberally [see SCC paras 64 to 65 in Dilip Kumar [Commr. of Customs V. Dilip Kumar & Co., (2018) 9 SCC 1] ]. 4.Essar Steel [Essar Steel (India) Ltd. y. State of Gujarat, (2017) 8 SCC 357] was a case relating to grant of exemption under Section 3{2){a){vii)(a) from payment of electricity duty under the 1958 Act. The Court relied on several decisions on interpretation of notification in the nature of exemption, to hold that the statutory conditions for gr…

The Commissioner of Income Tax vs. Islamic Academy of Education

ITA/714/2009HC Karnataka21 Aug 2015

Bench: The Hon’Ble Mr.Justice N.S.Sanjay Gowda R.F.A.No.714/2009(Par) C/W R.F.A.Crob.No.7/2010

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF FEBRUARY 2023 BEFORE THE HON’BLE MR.JUSTICE N.S.SANJAY GOWDA R.F.A.No.714/2009(PAR) C/w R.F.A.CROB.No.7/2010 In R.F.A.No.714/2009 BETWEEN: 1. SHRI.NARAYANASWAMY, S/O LATE KRISHNA REDDY, AGED ABOUT 42 YEARS, R/AT 6THCROSS,LAKSHMI LAYOUT, MENEKOLALU, MARATHALLI POST, BENGALURU – 560 037. 2. SHRI.RAJASHEKAR REDDY, S/O LATE KRISHNA REDDY, AGED ABOUT 42 YEARS, R/AT 6TH CROSS, LAKSHMI LAYOUT, MENEKOLALU, MARATHALLI POST, BENGALURU – 560 037. … APPELLANTS (BY SRI.ASHOK.B.PATIL…

Pr. Commissioner of Income Tax (Central-1) vs. Late Shri Sudhir Sareen

ITA/284/2015HC Delhi06 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 375

…, it would result in the exact opposite consequences i.e., end up criminalising an act committed by a husband qua his wife in the context of marriage. (xiv) The reliance by the petitioners on the judgment rendered in Shayara Bano v. Union of India, (2017) 9 SCC 13 is also baseless since all that the Supreme Court did was to declare the practice of talaq-e-biddat recognized under Section 2 of the Muslim Personal Law (Shariat) Application Act, 1937 as unconstitutional. The question as to whether criminal consequences should entail if recourse is taken to talaq-e-biddat by the husband was left to the wisdom…

The Commissioner of Income Tax-IV vs. NMDC Limited

ITTA/342/2013HC Telangana21 Aug 2013

The Commissioner of Income Tax - VI vs. Sri Macha Srinivas Goud

ITTA/344/2013HC Telangana21 Aug 2013

The Commissioner of Income Tax IV vs. PVR Industries Limited

ITTA/343/2013HC Telangana21 Aug 2013