Orissa Cement Ltd. v. State of Orissa, 1991 Supp

1 SCC 430Reported decision1999#13159 most cited

7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2024.

Judgments citing Orissa Cement Ltd. v. State of Orissa, 1991 Supp

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/85/2024HC Calcutta25 Sept 2024

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

…vernment or local authorities would be denied the 1 1940 SCC Online PC 29 2 (1957) SCC Online SC 23 3 (1964) SCC Online SC 48 4 1971 (3) SCC 543 5 (1976) 4 SCC 643 6 (1977) 3 SCC 305 7 (1999) 1 SCC 430 8 (2001) 3 SCC 76 9 (2002) 6 SCC 227 10 (2008) 4 SCC 720 11 (2018) 408 ITR 274 ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 9 of 21 deduction merely on the ground that the State Government had created a nodal agency for working out of the finer details and nitty-gritty of such infrastructure developments. Tha…

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/86/2024HC Calcutta25 Sept 2024

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

…vernment or local authorities would be denied the 1 1940 SCC Online PC 29 2 (1957) SCC Online SC 23 3 (1964) SCC Online SC 48 4 1971 (3) SCC 543 5 (1976) 4 SCC 643 6 (1977) 3 SCC 305 7 (1999) 1 SCC 430 8 (2001) 3 SCC 76 9 (2002) 6 SCC 227 10 (2008) 4 SCC 720 11 (2018) 408 ITR 274 ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 9 of 21 deduction merely on the ground that the State Government had created a nodal agency for working out of the finer details and nitty-gritty of such infrastructure developments. Tha…

Sh. S.L. Arora, Mohali vs. DCIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 275/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…re directed to be binding inter partes and it was held that the declaration granted by the Court with regard to the invalidity of the provisions of the Act would be of no avail to the parties to such decree. In Orissa Cement Ltd, v. State of Orissa, 1991 Supp 1 SCC 430: (AIR 1991 SC 1676), the question involved was about the validity of the royalty and related charges for mining leases. Although the Court held I.T.A. No.1325,1326,1421/CHANDI/2010 I.T.A. No.274,275/CHANDI/2014 Shri Rajiv Kumar Shri Sohan Lal Arora Assessment Year: 2006-07 that the levy was invalid since its inception, the Court held that a findin…

Sh. Rajiv Kumar, Mohali vs. DCIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 274/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…re directed to be binding inter partes and it was held that the declaration granted by the Court with regard to the invalidity of the provisions of the Act would be of no avail to the parties to such decree. In Orissa Cement Ltd, v. State of Orissa, 1991 Supp 1 SCC 430: (AIR 1991 SC 1676), the question involved was about the validity of the royalty and related charges for mining leases. Although the Court held I.T.A. No.1325,1326,1421/CHANDI/2010 I.T.A. No.274,275/CHANDI/2014 Shri Rajiv Kumar Shri Sohan Lal Arora Assessment Year: 2006-07 that the levy was invalid since its inception, the Court held that a findin…

DCIT, Chandigarh vs. Sh. S.L. Arora, Mohali

In the result, the appeals of the assessee bearing

ITA 1421/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…re directed to be binding inter partes and it was held that the declaration granted by the Court with regard to the invalidity of the provisions of the Act would be of no avail to the parties to such decree. In Orissa Cement Ltd, v. State of Orissa, 1991 Supp 1 SCC 430: (AIR 1991 SC 1676), the question involved was about the validity of the royalty and related charges for mining leases. Although the Court held I.T.A. No.1325,1326,1421/CHANDI/2010 I.T.A. No.274,275/CHANDI/2014 Shri Rajiv Kumar Shri Sohan Lal Arora Assessment Year: 2006-07 that the levy was invalid since its inception, the Court held that a findin…

Sh.Sohan Lal Arora, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1326/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…re directed to be binding inter partes and it was held that the declaration granted by the Court with regard to the invalidity of the provisions of the Act would be of no avail to the parties to such decree. In Orissa Cement Ltd, v. State of Orissa, 1991 Supp 1 SCC 430: (AIR 1991 SC 1676), the question involved was about the validity of the royalty and related charges for mining leases. Although the Court held I.T.A. No.1325,1326,1421/CHANDI/2010 I.T.A. No.274,275/CHANDI/2014 Shri Rajiv Kumar Shri Sohan Lal Arora Assessment Year: 2006-07 that the levy was invalid since its inception, the Court held that a findin…

Sh. Rajiv Kumar, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1325/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…re directed to be binding inter partes and it was held that the declaration granted by the Court with regard to the invalidity of the provisions of the Act would be of no avail to the parties to such decree. In Orissa Cement Ltd, v. State of Orissa, 1991 Supp 1 SCC 430: (AIR 1991 SC 1676), the question involved was about the validity of the royalty and related charges for mining leases. Although the Court held I.T.A. No.1325,1326,1421/CHANDI/2010 I.T.A. No.274,275/CHANDI/2014 Shri Rajiv Kumar Shri Sohan Lal Arora Assessment Year: 2006-07 that the levy was invalid since its inception, the Court held that a findin…

Orissa Cement Ltd. v. State of Orissa, 1991 Supp (1 SCC 430) — Cited in 7 Judgments | BharatTax