Padmasundara Rao v. State of TN

224 ITR 672Supreme Court of India#19944 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 234BSection 234CSection 234DSection 244ASection 80ABSection 80HHCSection 80IASection 80IC

Judgments citing Padmasundara Rao v. State of TN

Sysmex India Private Limited, Mumbai vs. Dy. C.I.T. 15(3)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 4454/MUM/2024[2017-2018]Status: DisposedITAT Mumbai09 Jan 2025AY 2017-2018

Bench: Sunil Kumar Singh, Hon’Ble

For Appellant: Shri Deepak Tikekar, C.A. & Shri Ashish Thakurdesai, C.A., A/RsFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 234BSection 234CSection 234DSection 244ASection 80

…of a statute is clear and explicit, effect must be given to each word. The Hon’ble Apex court has time and again reinforced this rule of interpretation of statutes in its judgements, right from Padmasundara Rao vs State of TN 255 ITR 147(SC), Mohammad Vs CWT 224 ITR 672(SC) & Pandian Chemicals Ltd. vs CIT 262 ITR 278(SC).In view of the same since the words used in section 80IC categorically state that the provisions of sub section 5 to section 80IA shall apply to the eligible undertaking or enterprise, they have to be read as such and applied to each undertaking, meaning thereby that the profits of each eligible…

M/S Globe Precision Industries Pvt. Ltd., Solan vs. ITO, Solan

In the result, appeal of the assessee in ITA 871/CHD/2017 is

ITA 871/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh04 Jan 2019AY 2011-12
For Appellant: Shri Vineet KrishanFor Respondent: Shri Ankur Alya, Sr.DR
Section 143(3)Section 250Section 250(6)Section 80I

…of a statute is clear and explicit, effect must be given to each word. The Hon’ble Apex court has time and again reinforced this rule of interpretation of statutes in its judgements, right from Padmasundara Rao vs State of TN 255 ITR 147(SC), Mohammad Vs CWT 224 ITR 672(SC) & Pandian Chemicals Ltd. vs CIT 262 ITR 278(SC).In view of the same since the words used in section 80IC categorically state that the provisions of sub section 5 to section 80IA shall apply to the eligible undertaking or enterprise, they have to be read as such and applied to each undertaking, meaning thereby that the prof its of each eligibl…

M/S Him Teknoforge Ltd, Baddi vs. Deputy Commissioner of Income Tax, Parwanoo

In the result, appeal of the assessee in ITA 871/CHD/2017 is

ITA 784/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh04 Jan 2019AY 2010-11
For Appellant: Shri Vineet KrishanFor Respondent: Shri Ankur Alya, Sr.DR
Section 143(3)Section 250Section 250(6)Section 80I

…of a statute is clear and explicit, effect must be given to each word. The Hon’ble Apex court has time and again reinforced this rule of interpretation of statutes in its judgements, right from Padmasundara Rao vs State of TN 255 ITR 147(SC), Mohammad Vs CWT 224 ITR 672(SC) & Pandian Chemicals Ltd. vs CIT 262 ITR 278(SC).In view of the same since the words used in section 80IC categorically state that the provisions of sub section 5 to section 80IA shall apply to the eligible undertaking or enterprise, they have to be read as such and applied to each undertaking, meaning thereby that the prof its of each eligibl…

M/S Him Teknoforge Ltd., Baddi vs. DCIT, Circle, Parwanoo

In the result, appeal of the assessee in ITA 871/CHD/2017 is

ITA 1180/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh04 Jan 2019AY 2011-12
For Appellant: Shri Vineet KrishanFor Respondent: Shri Ankur Alya, Sr.DR
Section 143(3)Section 250Section 250(6)Section 80I

…of a statute is clear and explicit, effect must be given to each word. The Hon’ble Apex court has time and again reinforced this rule of interpretation of statutes in its judgements, right from Padmasundara Rao vs State of TN 255 ITR 147(SC), Mohammad Vs CWT 224 ITR 672(SC) & Pandian Chemicals Ltd. vs CIT 262 ITR 278(SC).In view of the same since the words used in section 80IC categorically state that the provisions of sub section 5 to section 80IA shall apply to the eligible undertaking or enterprise, they have to be read as such and applied to each undertaking, meaning thereby that the prof its of each eligibl…

Padmasundara Rao v. State of TN (224 ITR 672) — Cited in 4 Judgments | BharatTax