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 366,421 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

Commissioner of Income Tax - II vs. M/s. Healthware Private Limited

ITTA/204/2013HC Telangana04 Jul 2013

The Commissioner of Income Tax VI vs. M/s. Shaiko Tanners AND Exporters

ITTA/205/2013HC Telangana04 Jul 2013

CIT vs. Bishan Saroop Ram Kishan Agro Pvt Ltd

ITA/1775/2010HC Delhi27 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…ITAs No.1775/ 2010, 1776/2010, 1777/2010, 1965/2010, 2032/2010, 2033/2010, 2034/2010, 2035/2010, 2036/2010, 2037/2010, 2038/2010, 2039/2010, 2046/2010 & 2047/2010 Page 1 of 23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + (1) ITA No.1775/2010 % Date of Decision: May 27, 2011 COMMISSIONER OF INCOME TAX … Appellant Through: Mr. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anad, Advocates Versus BISHAN SAROOP RAM KISHAN AGRO PVT. L…

CIT vs. Bishan Saroop Ram Kishan Agro Pvt Ltd

ITA/2039/2010HC Delhi27 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…, 1 a @ IN T['IE HIGH COUR.T OF DELHI AT NIEW DELhII + (1) ITA No.L775l2oLO % Date of Decisio n: MaY 27 , 2OII coM M I s s loN E R oF' \.n?iff,Jo*t r. prenr t-ata Ba nr., ;';11ffi 33il: . with Mr. Deepak Anad, Advocates Versus BISHAN SAROOP RAM KISHAN AGRO PVT. LTD. ... RESPONDENT Through: Mr. K.P. Mall and Ms. Kavita Jha, Advocates . (2) ITA lVo.L776l2olo IIUCOME TAX ' ... Appellant Through: Mr. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anad, Advocates ' l/ersus BISHAN SAR,OOP RAM KISHAN AGRO PVi. L]TD. ... R,E5POIUDEN]T Through: Mr. K.P. Mall and Ms. Kavita Jha, Advocates (3) rTA trto.L777l2OnO IIUCOM…

CIT vs. Ram Kishan Dass

ITA/238/2011HC Delhi27 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…f + o/o IN THE HIGH COURT OF DELHI AT NEW DELHI (1) ITA No.1786/2OLO Date of Decision: May 27, 20lL COMMISSIONER OF INCOME TAX ... APPELLANT Through: Ms. Rashmi Chopra, Advocate Versus RAM KISHAN DASS ... RESPONDENT Through: Mr. Ajay Vohra and Ms. Kavita Jha, Advocates o/o COMMISSIONER OF (2) ITA No.179O|2O1O INCOME TAX ... Appellant Through: Ms. Rashmi Chopra, Advocate Versus rhroush: Mr. Ajay Vohra "# fi::[3#.?:ilJ Advocates ... RESPONDENT Page 1 of 3 RAM KISHAN DASS ,' - (3) ITA No.L794l2OL0 oh COMMISSIONER OF INCOME TAX ... Appellant Through: Ms. Rashmi Chopra, Advocate Versus RAM KISHAN DASS ... RESPONDEN…

CIT vs. Bishan Saroop Ram Kishan Agro Pvt Ltd

ITA - 2032 / 2010HC Delhi27 May 2011

…eg) to be paid\. If there is any ambiguity regarding any of these ingredients in a taxation statute then there is no tax in law. Then it is for the legislature to do the needful in the matter." 14. In the case of **Nasiruddin and others v Sita Ram Agarwal** 2 SCC 577 (2003), it is held: "37. The court's jurisdiction to interpret a statute can be invoked when the same is ambiguous. It is well known that in a given case the court can iron out the fabric, but is cannot change the texture of the fabric. It cannot enlarge the scope of legislation or intention when the language of provision is plain and unambiguous.…

CIT vs. Ram Kishan Dass

ITA - 1790 / 2010HC Delhi27 May 2011

…jpeg) to be paid\. If there is any ambiguity regarding any of these ingredients in a taxation statute then there is no tax in law. Then it is for the legislature to do the needful in the matter." 14. In the case of *Nasiruddin and others v Sita Ram Agarwal* 2 SCC 577 (2003), it is held: "37. The court's jurisdiction to interpret a statute." can be invoked when the same is ambiguous. It is well known that in a given case the court can iron out the fabric, but is cannot change the texture of the fabric. It cannot enlarge the scope of legislation or intention when the language of provision is plain and unambiguou…

CIT vs. Bishan Saroop Ram Kishan Agro Pvt Ltd

ITA - 2039 / 2010HC Delhi27 May 2011

…, 1 a @ IN T['IE HIGH COUR.T OF DELHI AT NIEW DELhII + (1) ITA No.L775l2oLO % Date of Decisio n: MaY 27 , 2OII coM M I s s loN E R oF' \.n?iff,Jo*t r. prenr t-ata Ba nr., ;';11ffi 33il: . with Mr. Deepak Anad, Advocates Versus BISHAN SAROOP RAM KISHAN AGRO PVT. LTD. ... RESPONDENT Through: Mr. K.P. Mall and Ms. Kavita Jha, Advocates . (2) ITA lVo.L776l2olo IIUCOME TAX ' ... Appellant Through: Mr. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anad, Advocates ' l/ersus BISHAN SAR,OOP RAM KISHAN AGRO PVi. L]TD. ... R,E5POIUDEN]T Through: Mr. K.P. Mall and Ms. Kavita Jha, Advocates (3) rTA trto.L777l2OnO IIUCOM…

CIT vs. Ram Kishan Dass

ITA - 238 / 2011HC Delhi27 May 2011

…f + o/o IN THE HIGH COURT OF DELHI AT NEW DELHI (1) ITA No.1786/2OLO Date of Decision: May 27, 20lL COMMISSIONER OF INCOME TAX ... APPELLANT Through: Ms. Rashmi Chopra, Advocate Versus RAM KISHAN DASS ... RESPONDENT Through: Mr. Ajay Vohra and Ms. Kavita Jha, Advocates o/o COMMISSIONER OF (2) ITA No.179O|2O1O INCOME TAX ... Appellant Through: Ms. Rashmi Chopra, Advocate Versus rhroush: Mr. Ajay Vohra "# fi::[3#.?:ilJ Advocates ... RESPONDENT Page 1 of 3 RAM KISHAN DASS ,' - (3) ITA No.L794l2OL0 oh COMMISSIONER OF INCOME TAX ... Appellant Through: Ms. Rashmi Chopra, Advocate Versus RAM KISHAN DASS ... RESPONDEN…

CIT vs. Bishan Saroop Ram Kishan Agro Pvt Ltd

ITA - 1775 / 2010HC Delhi27 May 2011

…ITAs No.1775/ 2010, 1776/2010, 1777/2010, 1965/2010, 2032/2010, 2033/2010, 2034/2010, 2035/2010, 2036/2010, 2037/2010, 2038/2010, 2039/2010, 2046/2010 & 2047/2010 Page 1 of 23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + (1) ITA No.1775/2010 % Date of Decision: May 27, 2011 COMMISSIONER OF INCOME TAX … Appellant Through: Mr. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anad, Advocates Versus BISHAN SAROOP RAM KISHAN AGRO PVT. LTD. … R…