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 14ASection 115JBSection 37(1)Section 43BSection 2(24)(xviii)Section 36(1)(va)Section 80-IESection 80JJAA

Issues it is cited on

section 2(24)(xviii)section 80ac(ii)section 143(1)(a)(v)section 14a disallowancereal income theorysection 80jjasection 80jjaasection 143(1)(a)(ii)mat creditweighted deductionprohibited by lawsection 80ac

Judgments citing Orissa State Warehousing Corpn v. CIT

ACIT, Circle - 7, Kolkata vs. Vodafone Essar East Ltd., Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 377/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

M/S. Vodafone Essar East Ltd., Kolkata vs. Addl. CIT, Range - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 357/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

M/S. Vodafone Essar East Ltd., Kolkata vs. JCIT, Range - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 356/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

ACIT, Circle - 7, Kolkata vs. Hutchison Telecom East Limited, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 343/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.356 & 343/Kol/2009 Assessment Year :2004-05 M/s Vodafone Essar East V/s. JCIT, Range-7, Ltd., 11, Dr. U.N. Kolkata Brahmchari Road, Kolkakta-17 [PAN No. AAACU 3796 J] ACIT Circle-7, P-7, V/s. Hutchison Telecom East Chowringhe Square, Ltd., 11, Dr. U.. 5thFloor, Kolkata-69 Brahmachari Street,Kolkata-17 [PAN No. AAACU 3796 J] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.357 & 377/Kol/2009 Assessment Year: 2005-06 M/s Vo…

Govindarajan Ramasamy, Chennai vs. ITO, Chennai

In the result, the assessee’s appeal is dismissed

ITA 2551/CHNY/2016[2013-14]Status: DisposedITAT Chennai06 Mar 2017AY 2013-14

Bench: Shri Sanjay Arora & Shri G. Pavan Kumarआयकर अपील सं./ I.T.A. No. 2551/Mds/2016 "नधा"रण वष"/Assessment Year : 2013-14

For Appellant: Shri Shiva Srinivas, JCIT
Section 143(2)Section 143(3)Section 54F

…e strictly construed, on which case law is legion (inter alia, CIT v. National Taj Traders [1980] 121 ITR 535 (SC)). It is even otherwise trite law that a beneficial provision is to strictly interpreted (viz. Orissa State Warehousing Corporation v. CIT [1999] 237 ITR 589 (SC); Novapan India Ltd. v. CCE, 73 ELT 769 (SC)), create as it does a departure from the norm, carving out a classification, so that its terms are to be strictly construed and adhered to. Further, it is only where the subject falls within the four corners of the exemption provision that it could be allowed, in applying which though a purposive a…

DCIT, Circle - 1, Kolkata vs. M/S. Gloster Jute Mills Limited, Kolkata

In the result, appeal by the Revenue is dismissed

ITA 95/KOL/2011[2007-08]Status: DisposedITAT Kolkata01 Mar 2017AY 2007-08

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No.95/Kol/2011 Assessment Year : 2007-08

For Appellant: Shri Ajay Vohra, Sr.AdvocateFor Respondent: Shri Sital Chandra Das, JCIT

…be interpreted 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 Corporation -vs.- CIT (1999) 237 ITR 589 (SC 22 23 M/s. Gloster Jute Mills Ltd. A.Yr.2007-08 - Prakash Nath Khanna and Another -vs.- CIT (2004) 266 ITR 1 (SC) - Smt. Tarulata Shyam & Othrs -vs.- CIT (1977) 108 ITR 345 (SC) - Padmasundara Rao vs. State of Tamil Nadu: 255 ITR 147 (SC) Apart from the above, it was also pointed out that DTC Bill 2013 has proposed expressly that addition…

DCIT, Dindigul vs. Bnazrum Agro Exports (P) Ltd., Dindigul

In the result, the appeal of the Revenue is allowed for statistical purposes and the cross-objection of the assessee is dismissed as not pressed

ITA 485/CHNY/2015[2007-08]Status: DisposedITAT Chennai18 Oct 2016AY 2007-08

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita No.485/Mds/2015 & C.O. No.41/Mds/2015 (In I.T.A. No.485/Mds/2015) "नधा"रण वष" / Assessment Year : 2007-08 The Deputy Commissioner Of M/S Bnazrum Agro Exports (P) Ltd., Income Tax, V. Sirumalai Road, Erandalaparai, Circle – I, Dindigul. Rettiarpatti Post, Dindigul – 624 006. Pan : Aabcb 2418 B (अपीलाथ"/Appellant) (Respondent & Cross-Objector)

For Appellant: Shri R. Duraipandian, JCITFor Respondent: Shri R. Kumar, Advocate
Section 10BSection 139(1)Section 139(4)Section 143(1)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य केसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No.485/Mds/2015 & C.O. No.41/Mds/2015 (in I.T.A. No.485/Mds/2015) "नधा"रण वष" / Assessment Year : 2007-08 The Deputy Commissioner of M/s Bnazrum Agro Exports (P) Ltd., Income Tax, v. Sirumalai Road, Erandalaparai, Circle – I, Dindigul. Rettiarpatti Post, Dindigul – 624 006. PAN : AABCB 2418 B (अपीलाथ"/Appellant) (Respondent & cross-objector) अपील…

ITO 20(3)(5), Mumbai vs. Yusuf Arabi, Mumbai

In the result, the appeal filed by Revenue is dismissed

ITA 4582/MUM/2015[2006-07]Status: DisposedITAT Mumbai08 Aug 2016AY 2006-07

Bench: Shri Shailendra Kumar Yadav

For Appellant: Shri Shivaji B. GhodeFor Respondent: None
Section 144Section 48Section 50C

…view has been reiterated by the Hon’ble Supreme Court in the case of CIT v. Mother India Refrigeration Industries (P.) Ltd. [1985] 155 ITR 7111. Hon’ble Supreme Court in the case of Orisa State warehousing Corporation / Rajasthan State warehousing Corporation 237 ITR 589 (SC) observed as under:- Page No 604 “Let us, however, at this juncture, consider some of the oft cited decisions pertaining to the interpretation of the fiscal statutes being the focal point of consideration in these appeals. Lord Halsbury as early as 1901, in Cooke v. Charles A. Vogeler Company [1901] AC 102 (HL) stated the law in the manner f…

The Commissioner of Income Tax vs. Indian Renewable Energy Development Ltd

ITA - 1234 / 2009HC Delhi21 Oct 2011
Section 260A

…t year 1998-99 and other years. In the year 1998-99, the assessing officer held that the aforesaid incomes had no nexus with the business of the assessee. He relied upon the decision of the Supreme Court in Orissa State Warehousing Corporation vs. CIT, (1991) 237 ITR 589 (SC) and also decision of the Madras High Court ![](_page_3_Picture_1.jpeg) in Commissioner of Income-Tax, Madras-II v. S.S.Thiagarajan (Decd.), by LRs, (1981) 129 ITR 115. The order passed by the Commissioner of Income Tax (Appeals) is more detailed. She had examined various contentions of the assessee but rejected the same. She relied upon Tu…

The Commissioner of Income Tax vs. Indian Renewable Energy Development Ltd

ITA - 1238 / 2009HC Delhi21 Oct 2011
Section 260A

…t year 1998-99 and other years. In the year 1998-99, the assessing officer held that the aforesaid incomes had no nexus with the business of the assessee. He relied upon the decision of the Supreme Court in Orissa State Warehousing Corporation vs. CIT, (1991) 237 ITR 589 (SC) and also decision of the Madras High Court ![](_page_3_Picture_1.jpeg) in Commissioner of Income-Tax, Madras-II v. S.S.Thiagarajan (Decd.), by LRs, (1981) 129 ITR 115. The order passed by the Commissioner of Income Tax (Appeals) is more detailed. She had examined various contentions of the assessee but rejected the same. She relied upon Tu…

The Commissioner of Income Tax vs. Indian Renewable Energy Development Ltd

ITA - 1228 / 2009HC Delhi21 Oct 2011
Section 260A

…t year 1998-99 and other years. In the year 1998-99, the assessing officer held that the aforesaid incomes had no nexus with the business of the assessee. He relied upon the decision of the Supreme Court in Orissa State Warehousing Corporation vs. CIT, (1991) 237 ITR 589 (SC) and also decision of the Madras High Court ![](_page_3_Picture_1.jpeg) in Commissioner of Income-Tax, Madras-II v. S.S.Thiagarajan (Decd.), by LRs, (1981) 129 ITR 115. The order passed by the Commissioner of Income Tax (Appeals) is more detailed. She had examined various contentions of the assessee but rejected the same. She relied upon Tu…

The Commissioner Ofincome Tax vs. Indian Renewable Energy Development Ltd

ITA - 1235 / 2009HC Delhi21 Oct 2011
Section 260A

…t year 1998-99 and other years. In the year 1998-99, the assessing officer held that the aforesaid incomes had no nexus with the business of the assessee. He relied upon the decision of the Supreme Court in Orissa State Warehousing Corporation vs. CIT, (1991) 237 ITR 589 (SC) and also decision of the Madras High Court in Commissioner of Income-Tax, Madras-II v. S.S.Thiagarajan (Decd.), by LRs, (1981) 129 ITR 115. The order passed by the Commissioner of Income Tax (Appeals) is more detailed. She had examined various contentions of the assessee but rejected the same. She relied upon Tuticorin Alkali Chemicals & Fe…

The Commissioner of Income Tax vs. Indian Renewable Energy Development Ltd

ITA - 1229 / 2009HC Delhi21 Oct 2011
Section 10Section 260A

…t year 1998-99 and other years. In the year 1998-99, the assessing officer held that the aforesaid incomes had no nexus with the business of the assessee. He relied upon the decision of the Supreme Court in Orissa State Warehousing Corporation vs. CIT, (1991) 237 ITR 589 (SC) and also decision of the Madras High Court ![](_page_3_Picture_1.jpeg) ![](_page_4_Picture_1.jpeg) 014; DHC:12020-DB what manner the income had arisen. The three main heads for the assessment year 1998-99 were interest on deposits amounting to Rs.5,91,32,543/-, miscellaneous income of Rs.82,22,894/- and commitment fee and charges of Rs.2…

Central Warehousing Corporaiton vs. ACIT

The appeals stand disposed of in the aforesaid

ITA - 464 / 2010HC Delhi14 Jan 2011
Section 10Section 11BSection 143Section 147Section 148Section 3

…reopening were furnished to the assessee on 14th January, 1999. These reasons disclosed that the assessment was reopened in view of the decision of Hon‟ble Supreme Court in the case of Orissa State Warehousing Corporation Vs. Commissioner of Income Tax, 237 ITR 589 wherein it was held that only the income derived from the letting-out of godowns or warehouses is exempted since according to the respondent a substantial part of business of the appellant was with regard to handling of Container Freight Stations which is a separate business, claim for exemption u/s 10 (29) of the Act was wrongly allowed.…