Nasiruddin v. Sita Ram Agarwal

2 SCC 577Reported decision1981#2297 most cited

What is Nasiruddin v. Sita Ram Agarwal authority for?

The literal rule of interpretation mandates that when statutory words are clear and unambiguous, they must be followed even if it leads to hardship, as deviating from this rule constitutes an impermissible judicial amendment of the law.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2011 to 2025.

Also referred to as

Nasiruddin v. Sita Ram Agarwal · 2 SCC 577 · literal rule of interpretation · statutory interpretation · Section 32(1) · revenue expenditure · capital expenditure · clear unambiguous words · hardship inconvenience · legislative intent · depreciation allowance.

Issues it is cited on

section 2(24)(xviii)section 288weighted deductionsection 35(2ab)section 21written down valueblock of assetsicdssection 32(1)panchnamaenduring benefitsection 260

Judgments citing Nasiruddin v. Sita Ram Agarwal

Pr. Commissioner of Income Tax (Central)-2 vs. Pramaditya

The appeal stands dismissed with no order as to costs

ITA/66/2024HC Delhi02 Sept 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 13Section 23

…upreme Court has held, in no uncertain terms, that where infringement is found prima facie to exist, injunction must follow, thus: “5. The law on the subject is well settled. In cases of infringement either of trade mark or of copyright, normally an 11 (2024) 2 SCC 577 (para 11) 12 (2004) 3 SCC 90 Digitally Signed By:AJIT KUMAR Signing Date:23.12.2025 12:10:49 Signature Not Verified FAO (COMM) 66/2024 Page 17 of 27 injunction must follow. Mere delay in bringing action is not sufficient to defeat grant of injunction in such cases. The grant of injunction also becomes necessary if it prima facie appears that the…

Principal Commissioner of Income Tax-1 vs. Sh. Jitendra Kumar Agarwal

ITA/66/2024HC Rajasthan19 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Deputy Commissioner of Income Tax, Circle-1, Tiruppur vs. Eastman Exports Global Clothing P Ltd, Tiruppur, Tamilnadu

In the result, the appeal of the assessee is allowed

ITA 326/CHNY/2024[2018-19]Status: DisposedITAT Chennai20 Sept 2024AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 28

…enditure.” 7. We have gone through the judgment of Madras High Court in TVS Lean Logistics Ltd. (supra). The Madras High Court after considering Explanation 1 to Section 32(1) of the Act and the judgments of Apex Court in Nasiruddin v. Sita Ram Agarwal (2003) 2 SCC 577 and Raghunath Rai Bareja v. Punjab National Bank (2007) 2 SCC 230, found that similar expenditure is revenue in nature. In fact, the Madras High Court has observed as follows:- “7. Similarly, there should be a literal rule of interpretation of a statute, which is the first and foremost principle of interpretation and where the words of a statute ar…

Geena Garments, Tiruppur vs. ACIT, Circle-1, Tiruppur

In the result, the appeal of the assessee is allowed

ITA 1348/CHNY/2023[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 28

…enditure.” 7. We have gone through the judgment of Madras High Court in TVS Lean Logistics Ltd. (supra). The Madras High Court after considering Explanation 1 to Section 32(1) of the Act and the judgments of Apex Court in Nasiruddin v. Sita Ram Agarwal (2003) 2 SCC 577 and Raghunath Rai Bareja v. Punjab National Bank (2007) 2 SCC 230, found that similar expenditure is revenue in nature. In fact, the Madras High Court has observed as follows:- “7. Similarly, there should be a literal rule of interpretation of a statute, which is the first and foremost principle of interpretation and where the words of a statute ar…

ACIT, Circle-1, Tirupur vs. Eastman Exports Global Clothing (P) Ltd., Tirupur

In the result, the appeal of the assessee is allowed

ITA 3326/CHNY/2019[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 28

…enditure.” 7. We have gone through the judgment of Madras High Court in TVS Lean Logistics Ltd. (supra). The Madras High Court after considering Explanation 1 to Section 32(1) of the Act and the judgments of Apex Court in Nasiruddin v. Sita Ram Agarwal (2003) 2 SCC 577 and Raghunath Rai Bareja v. Punjab National Bank (2007) 2 SCC 230, found that similar expenditure is revenue in nature. In fact, the Madras High Court has observed as follows:- “7. Similarly, there should be a literal rule of interpretation of a statute, which is the first and foremost principle of interpretation and where the words of a statute ar…

Pr. Commissioner of Income Tax-Central vs. Ms. Harshita Maheshwari

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…llants relied upon the decision in Vodafone for the proposition that control linked to shareholding and the controlling 127 [1971] 3 SCC 550 128 (2014) 4 SCC 87 129 (2011) 5 SCC 128 130 (1981) 2 SCC 577 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 184 of 300 interests is an incident of majority shareholding. The judgment in Vodafone is not applicable to the present case because the definition of control was not considered and it was the matter of revenue law as to whether the capital…

M/S Fingrowth Cooperative Bank Limited vs. Assistant Commissioner of Income Tax

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…llants relied upon the decision in Vodafone for the proposition that control linked to shareholding and the controlling 127 [1971] 3 SCC 550 128 (2014) 4 SCC 87 129 (2011) 5 SCC 128 130 (1981) 2 SCC 577 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 184 of 300 interests is an incident of majority shareholding. The judgment in Vodafone is not applicable to the present case because the definition of control was not considered and it was the matter of revenue law as to whether the capital…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S. Century Enka Limited

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…llants relied upon the decision in Vodafone for the proposition that control linked to shareholding and the controlling 127 [1971] 3 SCC 550 128 (2014) 4 SCC 87 129 (2011) 5 SCC 128 130 (1981) 2 SCC 577 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 184 of 300 interests is an incident of majority shareholding. The judgment in Vodafone is not applicable to the present case because the definition of control was not considered and it was the matter of revenue law as to whether the capital…

DCIT Circle 1, Tirupur vs. M/S Eastern Exports Global Clothing (P) Limited, Tirupur

The appeal of the revenue stand dismissed

ITA 548/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 Feb 2023AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Banusekar, (CA)- Ld. ARFor Respondent: Shri S. Senthil Kumaran, (CIT)-Ld. DR
Section 143(3)Section 28Section 32(1)

…nditure.” 7. We have gone through the judgment of Madras High Court in TVS Lean Logistics Ltd. (supra). The Madras High Court after considering Explanation 1 to Section 32(1) of the Act and the judgments of Apex Court in Nasiruddin v. Sita Ram Agarwal (2003) 2 SCC 577 and Raghunath Rai Bareja v. Punjab National Bank (2007) 2 SCC 230, found that similar expenditure is revenue in nature. In fact, the Madras High Court has observed as follows:- “7. Similarly, there should be a literal rule of interpretation of a statute, which is the first and foremost principle of interpretation and where the words of a statute ar…

DCIT Circle 1, Tirupur vs. Eastman Exports Global Clothing (P) Limited, Tirupur

The appeal of the revenue stand dismissed

ITA 2229/CHNY/2018[2015-16]Status: DisposedITAT Chennai10 Feb 2023AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Banusekar, (CA)- Ld. ARFor Respondent: Shri S. Senthil Kumaran, (CIT)-Ld. DR
Section 143(3)Section 28Section 32(1)

…nditure.” 7. We have gone through the judgment of Madras High Court in TVS Lean Logistics Ltd. (supra). The Madras High Court after considering Explanation 1 to Section 32(1) of the Act and the judgments of Apex Court in Nasiruddin v. Sita Ram Agarwal (2003) 2 SCC 577 and Raghunath Rai Bareja v. Punjab National Bank (2007) 2 SCC 230, found that similar expenditure is revenue in nature. In fact, the Madras High Court has observed as follows:- “7. Similarly, there should be a literal rule of interpretation of a statute, which is the first and foremost principle of interpretation and where the words of a statute ar…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S V2 Retail Ltd

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…llants relied upon the decision in Vodafone for the proposition that control linked to shareholding and the controlling 127 [1971] 3 SCC 550 128 (2014) 4 SCC 87 129 (2011) 5 SCC 128 130 (1981) 2 SCC 577 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 184 of 300 interests is an incident of majority shareholding. The judgment in Vodafone is not applicable to the present case because the definition of control was not considered and it was the matter of revenue law as to whether the capital…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Jagannath Banwarilal Texofabs Pvt Ltd

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…llants relied upon the decision in Vodafone for the proposition that control linked to shareholding and the controlling 127 [1971] 3 SCC 550 128 (2014) 4 SCC 87 129 (2011) 5 SCC 128 130 (1981) 2 SCC 577 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 184 of 300 interests is an incident of majority shareholding. The judgment in Vodafone is not applicable to the present case because the definition of control was not considered and it was the matter of revenue law as to whether the capital…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. J.J.Exporters Ltd

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…llants relied upon the decision in Vodafone for the proposition that control linked to shareholding and the controlling 127 [1971] 3 SCC 550 128 (2014) 4 SCC 87 129 (2011) 5 SCC 128 130 (1981) 2 SCC 577 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 184 of 300 interests is an incident of majority shareholding. The judgment in Vodafone is not applicable to the present case because the definition of control was not considered and it was the matter of revenue law as to whether the capital…

Principal Commissioner of Income Tax-5, Kolkata vs. L D S City Projects Pvt Ltd

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…llants relied upon the decision in Vodafone for the proposition that control linked to shareholding and the controlling 127 [1971] 3 SCC 550 128 (2014) 4 SCC 87 129 (2011) 5 SCC 128 130 (1981) 2 SCC 577 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 184 of 300 interests is an incident of majority shareholding. The judgment in Vodafone is not applicable to the present case because the definition of control was not considered and it was the matter of revenue law as to whether the capital…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Tcg Lifesciences Ltd

ITAT/10/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…llants relied upon the decision in Vodafone for the proposition that control linked to shareholding and the controlling 127 [1971] 3 SCC 550 128 (2014) 4 SCC 87 129 (2011) 5 SCC 128 130 (1981) 2 SCC 577 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 184 of 300 interests is an incident of majority shareholding. The judgment in Vodafone is not applicable to the present case because the definition of control was not considered and it was the matter of revenue law as to whether the capital…

Principal Commissioner of Income Tax (Central-1), Kolkata vs. M/S. Rungta Mines Ltd

ITA/13/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…llants relied upon the decision in Vodafone for the proposition that control linked to shareholding and the controlling 127 [1971] 3 SCC 550 128 (2014) 4 SCC 87 129 (2011) 5 SCC 128 130 (1981) 2 SCC 577 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 184 of 300 interests is an incident of majority shareholding. The judgment in Vodafone is not applicable to the present case because the definition of control was not considered and it was the matter of revenue law as to whether the capital…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S the Calcutta Tramways Company (1978) Ltd

ITAT/20/2020HC Calcutta04 Mar 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…llants relied upon the decision in Vodafone for the proposition that control linked to shareholding and the controlling 127 [1971] 3 SCC 550 128 (2014) 4 SCC 87 129 (2011) 5 SCC 128 130 (1981) 2 SCC 577 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 184 of 300 interests is an incident of majority shareholding. The judgment in Vodafone is not applicable to the present case because the definition of control was not considered and it was the matter of revenue law as to whether the capital…

Principal Commissioner of Income Tax-1, Kolkata vs. M/S. Height Insurance Services Ltd

ITAT/4/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…llants relied upon the decision in Vodafone for the proposition that control linked to shareholding and the controlling 127 [1971] 3 SCC 550 128 (2014) 4 SCC 87 129 (2011) 5 SCC 128 130 (1981) 2 SCC 577 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 184 of 300 interests is an incident of majority shareholding. The judgment in Vodafone is not applicable to the present case because the definition of control was not considered and it was the matter of revenue law as to whether the capital…

Principal CIT-14, Kolkata vs. Shri Vishwanath Gupta

ITA/21/2020HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…llants relied upon the decision in Vodafone for the proposition that control linked to shareholding and the controlling 127 [1971] 3 SCC 550 128 (2014) 4 SCC 87 129 (2011) 5 SCC 128 130 (1981) 2 SCC 577 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 184 of 300 interests is an incident of majority shareholding. The judgment in Vodafone is not applicable to the present case because the definition of control was not considered and it was the matter of revenue law as to whether the capital…

Rajesh Jajodia vs. Assistant Commissioner of Income Tax Circle 45 Kolkata and Ors

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…llants relied upon the decision in Vodafone for the proposition that control linked to shareholding and the controlling 127 [1971] 3 SCC 550 128 (2014) 4 SCC 87 129 (2011) 5 SCC 128 130 (1981) 2 SCC 577 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 184 of 300 interests is an incident of majority shareholding. The judgment in Vodafone is not applicable to the present case because the definition of control was not considered and it was the matter of revenue law as to whether the capital…