Orissa Mining Corporation Ltd. v. Ministry of Environment & Forest

6 SCC 476Reported decision2013#12881 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 206asection 206aadoctrine of mutualitysection 10(20)section 51section 206section 201(1a)section 194csection 201(1)section 201section 194section 254

Judgments citing Orissa Mining Corporation Ltd. v. Ministry of Environment & Forest

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Moti Dungari Alwar

In the result, the appeal of the assessee in ITA no

ITA 475/JPR/2023[2015-16]Status: DisposedITAT Jaipur08 Nov 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &
Section 201(1)

…ority" as defined vide Explanation to section 10(20) of the Income-tax Act. For this useful reference may be made to observations of the Hon'ble Supreme Court in the case of Orissa Mining Corporation Ltd Vs. Ministry of Environment & Forest reported at [2013] 6 SCC 476; 2013 Supp AIR SC 191; Para 32, 33, 36 9.2.12. That it is pertinent lo note that for all the works done for Forest management the State government has prescribed a Basic Schedule of Rates [BSR] to be paid to every unskilled worker on the basis of nature of work done by that individual. The total amount payable on the basis of works done is paid to…

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Moti Dungari

In the result, the appeal of the assessee in ITA no

ITA 474/JPR/2023[2014-15]Status: DisposedITAT Jaipur08 Nov 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &
Section 201(1)

…ority" as defined vide Explanation to section 10(20) of the Income-tax Act. For this useful reference may be made to observations of the Hon'ble Supreme Court in the case of Orissa Mining Corporation Ltd Vs. Ministry of Environment & Forest reported at [2013] 6 SCC 476; 2013 Supp AIR SC 191; Para 32, 33, 36 9.2.12. That it is pertinent lo note that for all the works done for Forest management the State government has prescribed a Basic Schedule of Rates [BSR] to be paid to every unskilled worker on the basis of nature of work done by that individual. The total amount payable on the basis of works done is paid to…

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Moti Dungari Alwar

In the result, the appeal of the assessee in ITA no

ITA 473/JPR/2023[2013-14]Status: DisposedITAT Jaipur08 Nov 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &
Section 201(1)

…ority" as defined vide Explanation to section 10(20) of the Income-tax Act. For this useful reference may be made to observations of the Hon'ble Supreme Court in the case of Orissa Mining Corporation Ltd Vs. Ministry of Environment & Forest reported at [2013] 6 SCC 476; 2013 Supp AIR SC 191; Para 32, 33, 36 9.2.12. That it is pertinent lo note that for all the works done for Forest management the State government has prescribed a Basic Schedule of Rates [BSR] to be paid to every unskilled worker on the basis of nature of work done by that individual. The total amount payable on the basis of works done is paid to…

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Moti Dungari

In the result, the appeal of the assessee in ITA no

ITA 472/JPR/2023[2012-13]Status: DisposedITAT Jaipur08 Nov 2023AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &
Section 201(1)

…ority" as defined vide Explanation to section 10(20) of the Income-tax Act. For this useful reference may be made to observations of the Hon'ble Supreme Court in the case of Orissa Mining Corporation Ltd Vs. Ministry of Environment & Forest reported at [2013] 6 SCC 476; 2013 Supp AIR SC 191; Para 32, 33, 36 9.2.12. That it is pertinent lo note that for all the works done for Forest management the State government has prescribed a Basic Schedule of Rates [BSR] to be paid to every unskilled worker on the basis of nature of work done by that individual. The total amount payable on the basis of works done is paid to…

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Moti Dungari Alwar

In the result, the appeal of the assessee in ITA no

ITA 471/JPR/2023[2011-12]Status: DisposedITAT Jaipur08 Nov 2023AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &
Section 201(1)

…ority" as defined vide Explanation to section 10(20) of the Income-tax Act. For this useful reference may be made to observations of the Hon'ble Supreme Court in the case of Orissa Mining Corporation Ltd Vs. Ministry of Environment & Forest reported at [2013] 6 SCC 476; 2013 Supp AIR SC 191; Para 32, 33, 36 9.2.12. That it is pertinent lo note that for all the works done for Forest management the State government has prescribed a Basic Schedule of Rates [BSR] to be paid to every unskilled worker on the basis of nature of work done by that individual. The total amount payable on the basis of works done is paid to…

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Alwar

In the result, the appeal of the assessee in ITA no

ITA 470/JPR/2023[2010-11]Status: DisposedITAT Jaipur08 Nov 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &
Section 201(1)

…ority" as defined vide Explanation to section 10(20) of the Income-tax Act. For this useful reference may be made to observations of the Hon'ble Supreme Court in the case of Orissa Mining Corporation Ltd Vs. Ministry of Environment & Forest reported at [2013] 6 SCC 476; 2013 Supp AIR SC 191; Para 32, 33, 36 9.2.12. That it is pertinent lo note that for all the works done for Forest management the State government has prescribed a Basic Schedule of Rates [BSR] to be paid to every unskilled worker on the basis of nature of work done by that individual. The total amount payable on the basis of works done is paid to…

Conservator of Forest and Field Director Tiger Project Sariska, Sariska Alwar vs. Income Tax Officer Ward TDS, Alwar

In the result, the appeal of the assessee in ITA no

ITA 466/JPR/2023[2009-10]Status: DisposedITAT Jaipur08 Nov 2023AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &
Section 201(1)

…ority" as defined vide Explanation to section 10(20) of the Income-tax Act. For this useful reference may be made to observations of the Hon'ble Supreme Court in the case of Orissa Mining Corporation Ltd Vs. Ministry of Environment & Forest reported at [2013] 6 SCC 476; 2013 Supp AIR SC 191; Para 32, 33, 36 9.2.12. That it is pertinent lo note that for all the works done for Forest management the State government has prescribed a Basic Schedule of Rates [BSR] to be paid to every unskilled worker on the basis of nature of work done by that individual. The total amount payable on the basis of works done is paid to…

Conservator of Forest and Field Director, Tiger Project Sariska (Local Authority), Sariska, Alwar vs. Income Tax Officer ( TDS), Moti Dungari Alwar

In the result, the appeal of the assessee in ITA no

ITA 450/JPR/2023[2016-17]Status: DisposedITAT Jaipur08 Nov 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 450, 466, 470 to 475/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17, 2009-10, 2010-11 to 2015-16 M/s Conservator of Forest and Field Tiger Project Sariska, Alwar cuke Vs. The Income Tax Officer (TDS), Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALC 1579 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Saajan Saini (Adv.) jktLo dh vksj ls@ Revenue b

For Appellant: Sh. Saajan Saini (Adv.)For Respondent: Sh. Arvind Kumar (CIT) &
Section 201(1)

…ority" as defined vide Explanation to section 10(20) of the Income-tax Act. For this useful reference may be made to observations of the Hon'ble Supreme Court in the case of Orissa Mining Corporation Ltd Vs. Ministry of Environment & Forest reported at [2013] 6 SCC 476; 2013 Supp AIR SC 191; Para 32, 33, 36 9.2.12. That it is pertinent lo note that for all the works done for Forest management the State government has prescribed a Basic Schedule of Rates [BSR] to be paid to every unskilled worker on the basis of nature of work done by that individual. The total amount payable on the basis of works done is paid to…

Orissa Mining Corporation Ltd. v. Ministry of Environment & Forest (6 SCC 476) — Cited in 8 Judgments | BharatTax