How many judgments cite Orissa State Warehousing Corpn v. CIT?

114 judgments on BharatTax cite Orissa State Warehousing Corpn v. CIT (237 ITR 589), spanning 2011 to 2025.

Which sections of the Income Tax Act does Orissa State Warehousing Corpn v. CIT come up under?

It is most often cited in judgments turning on Section 14A, Section 115JB, Section 37(1), Section 43B, Section 2(24)(xviii), Section 36(1)(va).

Orissa State Warehousing Corpn v. CIT

237 ITR 589Supreme Court of India1999#935 most cited

What is Orissa State Warehousing Corpn v. CIT authority for?

A fiscal statute must be interpreted strictly based on its plain language, without substituting judicial impressions for legislative intent. Exemptions and exclusions within such statutes must also be construed strictly and cannot be extended through interpretation.

114

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2025.

Also referred to as

Orissa State Warehousing Corporation v. CIT · 237 ITR 589 · strict interpretation · fiscal statute · plain language interpretation · legislative intent · exemption provisions · strict construction of exemptions · tax law interpretation · section 2(24)(xviii) · section 80-IE · section 80JJAA

Also reported as

135 Taxmann 327

Sections most often in play

Section 14A Section 115JB Section 37(1)Section 43B Section 2(24)(xviii)Section 36(1)(va)Section 80-IE Section 80JJAA

Issues it is cited on

section 2(24)(xviii)section 80ac(ii)section 143(1)(a)(v)section 14a disallowance real income theory section 80jja section 80jjaa section 143(1)(a)(ii)mat credit weighted deduction prohibited by law section 80ac

Judgments citing Orissa State Warehousing Corpn v. CIT

Sme Pool Series V Aug 2016, Mumbai vs. Income- Tax Officer (TDS) 2(2)(1), Mumbai

In the result, both the appeals are allowed

ITA 341/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 Feb 2024AY 2017-18

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Niraj SethFor Respondent: Dr. Kishor Dhule

Section 139Section 194LSection 201

…bstitute its own impression and ideas in place of the legislative intent as is available from a plain reading of the statutory provisions. The reliance is placed on the decision of Hon. Supreme Court in the case of Orissa State Warehousing Corpo. Vs. CIT (SC) 237 ITR 589. 12.4 Further, it is submitted that it is well settled rule of construction that, in the first instance, the grammatical sense of the words is to be adhered to. If that is contrary to or inconsistent with any expressed intention, or declared purpose of the statute, or if it would involve any absurdity, repugnancy or inconsistency, the grammatica…

Income Tax Office, Ward-4(4), Nagpur vs. M/S. Nagpur Zilla Parishad Primary Shikshak Sahakari Sanstha Maryadit, Nagpur

Appeal is dismissed in above terms

ITA 62/NAG/2022[2019-20]Status: DisposedITAT Nagpur29 Dec 2023AY 2019-20

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: -None-For Respondent: Shri Kailash G. Kanojiya, CIT-DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.62/NAG./2022 Assessment Year 2019-2020 Nagpur Zilla Parishad The Income Tax Officer, Primary Shikshah Sahakari Ward-4(4), 3rd Floor, Saraf Sanstha Maryadit, 501, Chamber, Sadar, Nagpur. vs Nandanwan Main Road, PIN – 440 001 Nagpur – 440 009. Maharashtra. Maharashtra. PAN AAAAN1090L Appellant Respondent For Revenue : Shri Kailash G. Kanojiya, CIT-DR For Assessee : -None- Date of Hearing : 27.12.2023 Date of Pronouncement :…

M/S. New Mangalore Port Authority, Mangaluru vs. Assistant Commissioner of Income-Tax, Circle-1(1), Mangaluru

In the result, the appeal of the assessee is allowed and the cross-objection filed by the Revenue is dismissed

ITA 755/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri G Manoj Kumar, CIT (DR)

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.755 - 757/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. New Mangalore The JCIT, Range-1 / Port Authority, ACIT, Circle – 1(1), FA and CAO, Panambur Mangaluru. Mangalore-575 010. PAN – AAALN 0057 A Vs. APPELLANT RESPONDENT C.O. Nos. 6 to 8/Bang/2023 Assessment Years : 2012-13 to 2014-15 (By Revenue) Revenue by : Shri G Manoj Kumar, CIT (DR) Assessee by : Shri V Srinivasan, Advocate Date of Hearing : 05-12-2023 Date of Pronouncement : 19 -12-2023 ORDER…

M/S. Patel Copper Pvt. Ltd., Rajkot vs. The Income Tax Officer, Ward-2 (1) (4), Rajkot

The appeal of the assessee is dismissed

ITA 261/RJT/2017[2013-14]Status: DisposedITAT Rajkot07 Dec 2023AY 2013-14

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar(Through Web-Based Video Conferencing Platform) "नधा"रणवष"/Assessment Year: 2013-14 Vs. M/S. Patel Copper Pvt. Ltd., Income-Tax Officer, A-76, Aashopalav Bunglows, Ward 2(1)(4), Nr. Satya Sai Hospital, Rajkot Rajkot-360005 Pan : Aagcp 6173 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assesseeby : Shri Rajendra Singhal, Ar Revenue By : Shri Ashish Kumar Pandey, Sr Dr

For Appellant: Shri Rajendra Singhal, ARFor Respondent: Shri Ashish Kumar Pandey, Sr DR

Section 143(3)Section 234ASection 250(6)Section 56(2)(viib)

…o be compared with the premium and not the aggregate consideration. The statute and the memorandum have been interpreted incorrectly by the assessee. 8 M/s. Patel Copper Pvt Ltd Vs. ITO AY : 2013-14 In the case of Orissa State Ware housing Corpn. Vs CIT (SC) 237 ITR 589, the hon'ble Supreme Court has laid down that: A fiscal statute is to be interpreted on the basis of the language used therein and not de hors the same. No words ought to be added and only the language used ought to be considered so as to ascertain the proper meaning and intent of the legislation. The Court is to ascribe natural and ordinary mean…

Mr. Thanushkodi Narayanan, Chennai vs. Addl. CIT Central Circle 3(2), Chennai

In the result, the appeals filed by the assessees in ITA

ITA 519/CHNY/2023[2017-18]Status: DisposedITAT Chennai08 Nov 2023AY 2017-18

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Respondent: Shri N.B. Som, CIT

Section 132Section 139(4)Section 153CSection 153C(1)

…ubstitute our own impression and ideas in place of the legislative intent as is available from a plain reading of the statutory provisions. This view has been held by the Hon’ble Supreme Court in the case of Orissa State Warehousing Corporation vs. CIT (1999) 237 ITR 589(SC). 32.3 As regards to the decision, which was handed over by the ld.counsel for the assessee after hearing was over, we have gone through the decision of Hon’ble Gujarat High Court in the case of Jigar Jashwantlal Shah, supra. We noted that the issue before Hon’ble Gujarat High Court was allocation of 1.03 lakh right shares allotted to the ass…

Mrs.Jothi Narayanan, Chennai vs. ACIT, Chennai

In the result, the appeals filed by the assessees in ITA

ITA 950/CHNY/2022[2012-2013]Status: DisposedITAT Chennai08 Nov 2023AY 2012-2013

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Respondent: Shri N.B. Som, CIT

Section 132Section 139(4)Section 153CSection 153C(1)

J.P Tobacco Product Pvt. Ltd., Damoh vs. Assistant Commissioner of Income Tax, Circle, Sagar

In the result, the appeal filed by the assessee is dismissed as indicated above

ITA 124/JAB/2008[2005-06]Status: DisposedITAT Jabalpur22 Sept 2023AY 2005-06

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalej.P.Tobacco Products Vs Asst.Cit, Pvt.Ltd., Patharia Phatak, Circle-Sagar (M.P.) Damoh (M.P) (Appellant) (Respondent) Pan No.Aaacj7141G Assessee By Shri G.N.Purohit, Sr.Adv. & Shri Abhijeet Shrivastava, Adv. Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 15/09/2023 Date Of Pronouncement 22/09/2023

Section 80Section 801ASection 80HSection 80I

…order no reference to either the cited decisions, which rather on the issue are aplenty, viz.Cambay Electrical Supply Inds. v. CIT [1978] 113 ITR 84 (SC); CIT v. Sterling Foods [1999] 237 ITR 579 (SC); (SC); Orissa State Warehousing Corporation v. CIT [1999] 237 ITR 589 (SC); CIT v. Liberty India [2009] 317 ITR 218 (SC), to cite some, i.e., besides in Pandian Chemicals (supra), relied upon by the Tribunal. There is also no reference by the Tribunal to its earlier decision, i.e., for A.Y. 2003-04, 2 | P a g e ITA No. bringing out the distinguishing feature/s, if any, and which we may have prevailed with it in d…

Chakargadh Seva Sahakari Mandali Ltd., Chakargadh Seva, Dist. Amreli vs. The DCIT(CPC), Bengaluru

In the result, appeal of the assessee is allowed

ITA 187/RJT/2022[2019-20]Status: DisposedITAT Rajkot19 Jul 2023AY 2019-20

Bench: Shri Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, Ld. A.RFor Respondent: Shri B.D. Gupta, Ld. Sr. D.R

Section 139Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 250Section 30Section 80Section 801

…o the liberal interpretation should be given in case of deductions in this issue. The observation of the Supreme Court in the following cases are relevant and are to be taken on note (i) In the case of Orissa State Warehousing Corporation Vs. CIT reported in 237 ITR 589 (SC), Hon'ble Supreme Court held that Fiscal statue shall have to be interpreted on the basis of I.T.A No. 187/Rjt/2022 A.Y. 2019-20 Page No 5 Chakargadh Seva Sahakari Mandali Ltd. vs. DCIT (CPC) the language used there in and not de hors the same. No words ought to be added and only the language used ought to be considered so as to ascertain th…

Acc Limited, Mumbai vs. DCIT (Ltu), Mumbai

In the result, appeal filed by department is dismissed

ITA 800/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…terpreted on the basis of the language used therein and not de hors the same. Even if there is a casus omissus, the defect can be remedied only by legislation and not by judicial interpretation :— - Orissa State Warehousing Corpn. v. CIT [1999] 103 Taxman 623/237 ITR 589 (SC) - Prakash Nath Khanna v. CIT [2004] 135 Taxman 327/266 ITR 1 (SC) - Smt. TarulataShyam v. CIT [1977] 108 ITR 345 (SC) - Padmasundara Rao v. State of Tamil Nadu [2002] 255 ITR 147 (SC) Apart from the above, it was also pointed out that DTC Bill 2013 has proposed expressly that additional depreciation would be allowed in the FY in which the P&…

Asst. Commissioner of Income Tax-3(4), Mumbai-400005 vs. M/S. Acc Limited, Mumbai-400020

In the result, appeal filed by department is dismissed

ITA 1171/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Section 14A

Godhavadar Seva Sahakari Mandali Ltd., Godhavadar, Liliya Mota, Amreli-365535 vs. The ADIT (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 315/RJT/2022[2019-20]Status: DisposedITAT Rajkot25 Apr 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Godhavadar Seva Sahakari The ADIT(CPC), Mandali Ltd. Amreli Bangalore PAN: AADAG1703G Vs (Respondent) (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 19-04-2023 Date of pronouncement : 25-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order of National Faceless Appeal Ce…

Batava Devli Seva Sahakari Mandali Ltd., Batava Devli, Tal. Kunlava, Dist. Amreli vs. The ADIT, (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 314/RJT/2022[2019-20]Status: DisposedITAT Rajkot25 Apr 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 143(1)(v)Section 250Section 80Section 80A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Batava Devli Seva The ADIT(CPC), Sahakari Mandali Ltd. Bangaluru Batavadevali-365480 Vs (Respondent) PAN:AAAAB0644E (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 19-04-2023 Date of pronouncement : 25-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order of National Fac…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 3178/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12