Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner of CCT

73 ELT 769Supreme Court of India1994#9128 most cited

What is Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner of CCT authority for?

In case of ambiguity, a taxing statute should be construed in favour of the taxpayer does not apply to a provision giving taxpayer relief from a section clearly imposing liability. Exceptions and exemptions must be construed strictly, with any doubt favouring the state.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2023.

Also referred to as

Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner of CCT · taxing statute · taxpayer relief · exception · exemption · strict construction · ambiguity · benefit of doubt

Judgments citing Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner of CCT

Sh. Kesar Lal Bairwa, A-24, Varun Colony, Mandara Stand, New Sanganer Road, Mansarovar, Jaipur vs. ITO, Ward-2(4), Jaipur

In the result, appeal of the assessee is dismissed

ITA 381/JPR/2022[2016-17]Status: DisposedITAT Jaipur11 May 2023AY 2016-17

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Ms Monisha Choudhary (JCIT)
Section 10(37)Section 142(1)Section 148Section 28Section 3Section 56(2)(iii)Section 56(2)(vii)Section 56(2)(viii)Section 57

…n has been laid down in the case of Littman v. Barron (1952) (2) AIR 393 and followed by Hon’ble Apex Court in the case of Mangalore Chemicals & Fertilizers Ltd. vs. Deputy Commissioner of CCT (1992) Suppl. 1 SCC 21 and Novopa India Ltd. vs. CCE & C (1994) 73 ELT 769 (SC) and it has been summed up in the words of Lord Lohen,” in case of ambiguity, a taxing statute should be construed in favour of a tax-payer does not apply to a provision giving tax payer relief in certain cases from a section clearly imposing liability”. Therefore, keeping in view the above principles, this exception, in my view, has applica…

Raj Abhishek Corporation, Surat vs. Pr. CIT-1, Surat

In the result, appeal filed by the assessee is dismissed

ITA 117/SRT/2022[2017-18]Status: DisposedITAT Surat16 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.117/Srt/2022 ("नधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) Raj Abhishek Corporation Principal Commissioner Of Income 501,Kohinoortextiles Market, Tax, Surat-1, Room No.123, Aaykar Vs. Ring Road, Surat-395002 Bhavan, Majura Gate, Surat—395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajfr 6297 D (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Ketan Jagirdar, C.A राज"व क" ओर से /Respondent By : Shri Ashok B. Koli, Cit-D.R

For Appellant: Shri Ketan Jagirdar, C.AFor Respondent: Shri Ashok B. Koli, CIT-D.R
Section 143(3)Section 263Section 80Section 80I

…) (iiib) or (iiic) of section 28 as required by the proviso to sub section (3) of section 80HHC. On this issue, the liberal interpretation of any statute cannot be relied upon in view of the judgment of the Hon’ble Supreme Court in the case of NOVO Pan India [73 ELT 769] wherein it was held that "The principal that in case of ambiguity, a taxing statute should be construed in favour of the assessee assuming that the said principle is good and sound-does not apply to the construction of an exception or an exempting provision; they have to be construed strictly. A person invoking an exception or any exemption provi…

Rupesh Vyas, Indore vs. The ACIT3(1), Indore

In the result, this appeal of assessee is dismissed

ITA 50/IND/2020[150-16]Status: DisposedITAT Indore06 Dec 2022

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani

Section 10(38)Section 143(3)Section 68Section 69C

…iming such exemptions have to share the burden of short fall of taxes due to such exemptions. Reliance is placed on the decision of Hon'ble Supreme Court in the case of M/ s Novapan India Ltd. Hyderabad vs, Collector of Central Excise and Customers, Hyderabad 73 ELT 769 (Sc) wherein the Hori'ble Apex Court has held that- "a person invoking an exemption provision to relive him of tax liability must establish clearly that he is covered by the said provision. In case of doubt of judgment, is "reproduced - We are however, of the opinion that, on principle, the decision of the court in Mangalore Chemicals and in Unio…

Govindarajan Ramasamy, Chennai vs. ITO, Chennai

In the result, the assessee’s appeal is dismissed

ITA 2551/CHNY/2016[2013-14]Status: DisposedITAT Chennai06 Mar 2017AY 2013-14

Bench: Shri Sanjay Arora & Shri G. Pavan Kumarआयकर अपील सं./ I.T.A. No. 2551/Mds/2016 "नधा"रण वष"/Assessment Year : 2013-14

For Appellant: Shri Shiva Srinivas, JCIT
Section 143(2)Section 143(3)Section 54F

…gion (inter alia, CIT v. National Taj Traders [1980] 121 ITR 535 (SC)). It is even otherwise trite law that a beneficial provision is to strictly interpreted (viz. Orissa State Warehousing Corporation v. CIT [1999] 237 ITR 589 (SC); Novapan India Ltd. v. CCE, 73 ELT 769 (SC)), create as it does a departure from the norm, carving out a classification, so that its terms are to be strictly construed and adhered to. Further, it is only where the subject falls within the four corners of the exemption provision that it could be allowed, in applying which though a purposive approach is to be adopted. In our view the sti…

ITO WD 2(4), Thane vs. Shiv Om Universal, Badlapur

In the result, the Revenue’s appeal is dismissed

ITA 6754/MUM/2014[2008-09]Status: DisposedITAT Mumbai22 Sept 2016AY 2008-09
For Appellant: Shri Vachaspati TripathiFor Respondent: Shri Shriram Bajaj
Section 143(3)Section 80

…fied by the Hon'ble jurisdictional High Court recently in Humayun Suleman Merchant vs. CCIT [2016] 73 taxmann.com 2 (Bom). This is more so in case of an exemption provision as explained time and again by the Apex Court, as in Novopan India Ltd. vs. CCE [1994] 73 ELT 769 (SC). In Brahma Associates (supra), the ratio of which is binding on us, the provision under reference 13 ITO vs. Shiv Om Universal was section 80-IB(10)(d), inserted w.e.f. 1.04.2005, providing commercial user, by way of convenient shopping or other commercial establishment to a specified extent. The tribunal allowing deduction on the residentia…

Commissioner of Income Tax vs. Orient Crafts Ltd

ITA/955/2009HC Delhi01 Jun 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 260ASection 28Section 5Section 80H

…proviso to sub section (3) of section 80HHC. On this issue, the liberal interpretation of any statute cannot be relied upon in view of the judgment of the ITA No. 591/2008 and connected matters 36 Hon‟ble Supreme Court in the case of NOVO Pan India [73 ELT 769] wherein it was held that “The principal that in case of ambiguity, a taxing statute should be construed in favour of the assessee assuming that the said principle is good and sound-does not apply to the construction of an exception or an exempting provision; they have to be construed strictly. A person invoking an exception or any exempti…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 1010 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…section (3) of section 80HHC. On this issue, the liberal interpretation of any statute cannot be relied upon in view of the judgment of the 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 36 Hon‟ble Supreme Court in the case of NOVO Pan India [73 ELT 769] wherein it was held that “The principal that in case of ambiguity, a taxing statute should be construed in favour of the assessee assuming that the said principle is good and sound-does not apply to the construction of an exception or an exempting provision; they have to be construed strictly. A person invoking an exception or any exempti…

The Commissioner of Income Tax vs. Orient Carft Ltd

ITA - 996 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…section (3) of section 80HHC. On this issue, the liberal interpretation of any statute cannot be relied upon in view of the judgment of the 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 36 Hon‟ble Supreme Court in the case of NOVO Pan India [73 ELT 769] wherein it was held that “The principal that in case of ambiguity, a taxing statute should be construed in favour of the assessee assuming that the said principle is good and sound-does not apply to the construction of an exception or an exempting provision; they have to be construed strictly. A person invoking an exception or any exempti…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 994 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…section (3) of section 80HHC. On this issue, the liberal interpretation of any statute cannot be relied upon in view of the judgment of the 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 36 Hon‟ble Supreme Court in the case of NOVO Pan India [73 ELT 769] wherein it was held that “The principal that in case of ambiguity, a taxing statute should be construed in favour of the assessee assuming that the said principle is good and sound-does not apply to the construction of an exception or an exempting provision; they have to be construed strictly. A person invoking an exception or any exempti…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 993 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…section (3) of section 80HHC. On this issue, the liberal interpretation of any statute cannot be relied upon in view of the judgment of the 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 36 Hon‟ble Supreme Court in the case of NOVO Pan India [73 ELT 769] wherein it was held that “The principal that in case of ambiguity, a taxing statute should be construed in favour of the assessee assuming that the said principle is good and sound-does not apply to the construction of an exception or an exempting provision; they have to be construed strictly. A person invoking an exception or any exempti…

The Commissioner of Income Tax V vs. Nagesh Knitwears P.Ltd

ITA - 591 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…section (3) of section 80HHC. On this issue, the liberal interpretation of any statute cannot be relied upon in view of the judgment of the 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 36 Hon‟ble Supreme Court in the case of NOVO Pan India [73 ELT 769] wherein it was held that “The principal that in case of ambiguity, a taxing statute should be construed in favour of the assessee assuming that the said principle is good and sound-does not apply to the construction of an exception or an exempting provision; they have to be construed strictly. A person invoking an exception or any exempti…

The Commissioner of Income Tax V vs. Nagesh Knitwears P. Ltd

ITA/591/2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…section (3) of section 80HHC. On this issue, the liberal interpretation of any statute cannot be relied upon in view of the judgment of the 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 36 Hon‟ble Supreme Court in the case of NOVO Pan India [73 ELT 769] wherein it was held that “The principal that in case of ambiguity, a taxing statute should be construed in favour of the assessee assuming that the said principle is good and sound-does not apply to the construction of an exception or an exempting provision; they have to be construed strictly. A person invoking an exception or any exempti…

Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner of CCT (73 ELT 769) — Cited in 12 Judgments | BharatTax