What is Pandian Chemicals Ltd. v. CIT authority for?

Income eligible for deduction under Section 80IA or 80IC must have a direct nexus with the eligible business activity of the industrial undertaking. Income merely incidental to the business, even if part of the assessee's overall business, is not considered "derived from" the eligible undertaking.

How many judgments cite Pandian Chemicals Ltd. v. CIT?

353 judgments on BharatTax cite Pandian Chemicals Ltd. v. CIT (262 ITR 278), spanning 2007 to 2026.

Which sections of the Income Tax Act does Pandian Chemicals Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 250, Section 148, Section 115JB, Section 147.

Pandian Chemicals Ltd. v. CIT (262 ITR 278)

DCIT, New Delhi vs. M/S United Health Group Information Services Pvt. Ltd, New Delhi

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 193/DEL/2016[2011-12]Status: DisposedITAT Delhi25 Aug 2020AY 2011-12

Bench: Shri R.K. Panda & Shri Amit Shuklaassessment Year: 2011-12 Optum Global Solutions (India) Vs Dcit, Private Limited Circle-27(1), (Formerly Known As United Health Cr Building, Group Information Services Pvt. New Delhi. Ltd.), 11Th Floor, Tower A, Dlf Towers Jasola, Jasola District Centre, New Delhi. Pan: Aadca6769Q Assessment Year: 2011-12 Dcit, Vs Optum Global Solutions (India) Circle-27(1), Private Limited Cr Building, (Formerly Known As United Health New Delhi Group Information Services Pvt. Ltd.), 11Th Floor, Tower A, Dlf Towers Jasola, Jasola District Centre, New Delhi. Pan: Aadca6769Q (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao & Shri S. Chakraborty, Advocates Revenue By : Shri Anupam Kant Garg, Cit, Dr Date Of Hearing : 16.06.2020 Date Of Pronouncement : 25.08.2020

For Appellant: Shri Nageshwar Rao &For Respondent: Shri Anupam Kant Garg, CIT, DR

Section 10ASection 115JSection 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI (Through Virtual Court Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Assessment Year: 2011-12 Optum Global Solutions (India) Vs DCIT, Private Limited Circle-27(1), (Formerly known as United Health CR Building, Group Information Services Pvt. New Delhi. Ltd.), 11th Floor, Tower A, DLF Towers Jasola, Jasola District Centre, New Delhi. PAN: AADCA6769Q Assessment Year: 2011-12 DCIT, Vs Optum Global Solutions (India) Circle-27(1), Private Limited CR Building, (Formerly known as United Health New Delhi Group In…

Harshvardhan Constructions, Mumbai vs. ITO 23(1)(5), Mumbai

ITA 5225/MUM/2017[2011-12]Status: DisposedITAT Mumbai09 Jul 2020AY 2011-12

Bench: Shri M. Balaganesh & Shri Ravish Soodharshvardhan Constructions Income Tax Officer 11, Happy Home, 244 Waterfield Road; Ward 23(1)(5), 1St Floor, Vs. Bandra West, Mumbai – 400 050. Matru Mandir, Tardeo Road, Mumbai – 400 007. Pan– Aadfh6590D (Appellant) (Respondent) Income Tax Officer Vs. Harshvardhan Construvctions Ward 23(1)(5), 1St Floor , 11, Happy Home, 244 Waterfield Road; Matru Mandir, Tardeo Road, Bandra West, Mumbai – 400 050. Mumbai – 400 007. Pan– Aadfh6590D Harshvardhan Constructions Income Tax Officer 11, Happy Home, 244 Waterfield Road; Ward 23(1)(5), 1St Floor, Vs. Bandra West, Mumbai – 400 050. Matru Mandir, Tardeo Road, Mumbai – 400 007. Pan– Aadfh6590D

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri S.C Tiwari, CIT D.R

Section 143(3)Section 147Section 80I

…n takes within its sweep the transactions which are taxable, it is not for the courts to strain and stress the language so as to enable the taxpayer to escape the tax. On a similar footing the Hon‘ble Apex Court in the case of Pandian Chemicals Vs. VIT (2003) 262 ITR 278 (SC), had observed, that rules of interpretation would come into play only if there is any doubt with regard to the express language used in the provision. It was observed by the Hon‘ble Court that where the words are unequivocal, there is no scope for importing the rule of liberal interpretation of an incentive provision. Also, in the case of CI…

ITO 23(1)(5), Mumbai vs. Harshvardhan Constructions, Mumbai

ITA 5912/MUM/2017[2011-12]Status: DisposedITAT Mumbai09 Jul 2020AY 2011-12

Bench: Shri M. Balaganesh & Shri Ravish Soodharshvardhan Constructions Income Tax Officer 11, Happy Home, 244 Waterfield Road; Ward 23(1)(5), 1St Floor, Vs. Bandra West, Mumbai – 400 050. Matru Mandir, Tardeo Road, Mumbai – 400 007. Pan– Aadfh6590D (Appellant) (Respondent) Income Tax Officer Vs. Harshvardhan Construvctions Ward 23(1)(5), 1St Floor , 11, Happy Home, 244 Waterfield Road; Matru Mandir, Tardeo Road, Bandra West, Mumbai – 400 050. Mumbai – 400 007. Pan– Aadfh6590D Harshvardhan Constructions Income Tax Officer 11, Happy Home, 244 Waterfield Road; Ward 23(1)(5), 1St Floor, Vs. Bandra West, Mumbai – 400 050. Matru Mandir, Tardeo Road, Mumbai – 400 007. Pan– Aadfh6590D

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri S.C Tiwari, CIT D.R

Section 143(3)Section 147Section 80I

…n takes within its sweep the transactions which are taxable, it is not for the courts to strain and stress the language so as to enable the taxpayer to escape the tax. On a similar footing the Hon‘ble Apex Court in the case of Pandian Chemicals Vs. VIT (2003) 262 ITR 278 (SC), had observed, that rules of interpretation would come into play only if there is any doubt with regard to the express language used in the provision. It was observed by the Hon‘ble Court that where the words are unequivocal, there is no scope for importing the rule of liberal interpretation of an incentive provision. Also, in the case of CI…

DCIT Corporate Circle 5(1), Chennai vs. Repco Home Finance P Ltd., Chennai

In the result, the appeal of Revenue in ITA no

ITA 2885/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Jun 2020AY 2013-14

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: JCITFor Respondent: Shri M. Viswanathan, C.A

Section 143(3)Section 14ASection 36(1)Section 36(1)(va)Section 36(1)(viii)

…decision(s) of Hon’ble Supreme Court in the case of CIT v. Sterling Foods reported in (1999) 237 ITR 579(SC) ; Cambay Electric Supply Industrial Company Limited v. CIT reported in (1978) 113 ITR 84(SC), Pandian Chemicals Limited v. CIT reported in (2003) 262 ITR 278(SC) and Mrs. Bacha F. Guzdar v. CIT (1955) 27 ITR 1(SC) are relevant to support the aforesaid proposition of law. The provisions of Section 36(1)(viii) of the 1961 Act has also referred to Profits ‘derived’ and hence direct and immediate nexus of Profits and the business of providing long term finance for construction or purchase of house in…

M/S. M. P. Ware Housing & Logistics Corporation, Indore vs. CIT (TDS), Indore

In the result appeal of the assessee is allowed

ITA 491/IND/2019[2011-12]Status: DisposedITAT Indore26 May 2020AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 M.P. Warehousing & Acit (Tds) Logistics Corporation, Vs. Indore Lrt Parisar, Aerodrum Road, Bada Ganapati, Indore (Appellant) (Revenue ) Pan No.Aadcm7742B Appellant By Shri Rajesh Mehta, Ca Revenue By Shri K.G. Goyal, Sr.Dr Date Of Hearing 12.03.2020 Date Of Pronouncement 26.05.2020

Section 133ASection 194Section 194ISection 201Section 201(1)

…the same has not been made part of express provisions. Moreover, the eligibility of exemption is subject to various conditions which could be possible to determine at the time of assessments. 3.1 Hon'ble Supreme Court, in the case of Pan dian Chemical Vs. CIT 262 ITR 278 has clearly laid down that the rules of interpretation will come into play only if there is any doubt with regard to the express language used in the provision. Where the words are unequivocal, there is no scope for importing the rule of liberal interpretation of an incentive provision. Similarly, Hon'ble Apex Court in the case of CIT Vs. Budda R…

The Asstt. Commissioner of Income Tax, Vapi Circle, Vapi vs. M/S. Mitsu Limited, Daman

In the result, the appeal of the Revenue is dismissed

ITA 3510/AHD/2016[2000-01]Status: DisposedITAT Surat04 May 2020AY 2000-01

Bench: Shri Sandip Gosain & Shri O. P. Meenav. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2006 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/S. Mitsu Limited, D/2006 03 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q Co.No.1 2002- M/S. Mitsu Limited, V. Assistant 3 84/Ahd/ 03 304/2, Iind Phase, Commissioner Of 2006 Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 4 1672/Ah 2003- M/S. Mitsu Limited, V. Assistant D/2006 04 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 5 1764/Ah 2003- Assistant V. M/S. Mitsu Limited, D/2006 04 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q 6 1000/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2016 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 7 3510/Ah 2000- Assistant V. M/S. Mitsu Limited, D/2016 01 Commissioner Of Page 2 Of 83 Mitsu Ltd. V. Acit- Vapi/I.T.A. No.1671-1371,Co-184,1672-1764,1614 &1000/Ahd/2006/A.Y.02-03,03-04,06-07.02-03 Income Tax-Vapi 304/2, Iind Phase, Circle, Vapi Gidc, Vapi 396195 Pan: Aaccm 2764 Q

Section 143

…from the profits derived for manufacturing activity eligible for deduction under section 80HHC of the Act. The AO also supported his view by placing reliance in the case of CIT v. Sterling Foods [1999] 237 ITR 579 (SC) and Pandian Chemicals Ltd. v. CIT [2003] 262 ITR 278 (SC) : 129 Taxman 539 (SC). Page 22 of 83 Mitsu Ltd. v. ACIT- Vapi/I.T.A. No.1671-1371,CO-184,1672-1764,1614 &1000/AHD/2006/A.Y.02-03,03-04,06-07.02-03 35. Being aggrieved, the assessee filed an appeal before the ld. CIT (A). However, the ld. CIT (A) relying on the decision in the case of CIT Nagpur Engineering Co Ltd. [2000] 245 ITR 806 (Bombay…

M/S. Mitsu Private Limited, Vapi vs. The ACIT, Vapi Circle, Vapi

In the result, the appeal of the Revenue is dismissed

ITA 1000/AHD/2016[2002-03]Status: DisposedITAT Surat04 May 2020AY 2002-03

Bench: Shri Sandip Gosain & Shri O. P. Meenav. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2006 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/S. Mitsu Limited, D/2006 03 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q Co.No.1 2002- M/S. Mitsu Limited, V. Assistant 3 84/Ahd/ 03 304/2, Iind Phase, Commissioner Of 2006 Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 4 1672/Ah 2003- M/S. Mitsu Limited, V. Assistant D/2006 04 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 5 1764/Ah 2003- Assistant V. M/S. Mitsu Limited, D/2006 04 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q 6 1000/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2016 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 7 3510/Ah 2000- Assistant V. M/S. Mitsu Limited, D/2016 01 Commissioner Of Page 2 Of 83 Mitsu Ltd. V. Acit- Vapi/I.T.A. No.1671-1371,Co-184,1672-1764,1614 &1000/Ahd/2006/A.Y.02-03,03-04,06-07.02-03 Income Tax-Vapi 304/2, Iind Phase, Circle, Vapi Gidc, Vapi 396195 Pan: Aaccm 2764 Q

Section 143

…from the profits derived for manufacturing activity eligible for deduction under section 80HHC of the Act. The AO also supported his view by placing reliance in the case of CIT v. Sterling Foods [1999] 237 ITR 579 (SC) and Pandian Chemicals Ltd. v. CIT [2003] 262 ITR 278 (SC) : 129 Taxman 539 (SC). Page 22 of 83 Mitsu Ltd. v. ACIT- Vapi/I.T.A. No.1671-1371,CO-184,1672-1764,1614 &1000/AHD/2006/A.Y.02-03,03-04,06-07.02-03 35. Being aggrieved, the assessee filed an appeal before the ld. CIT (A). However, the ld. CIT (A) relying on the decision in the case of CIT Nagpur Engineering Co Ltd. [2000] 245 ITR 806 (Bombay…

Wns Global Services P.Ltd, Mumbai vs. DCIT Cir 14(3)(1), Mumbai

In the result, the appeals are partly allowed

ITA 2257/MUM/2017[2012-13]Status: DisposedITAT Mumbai19 Mar 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiita No.2257/Mum/2017 Assessment Year : 2012 -13 Ita No.1955/Mum/2016 Assessment Year : 2011 -12

For Appellant: Shri Porus Kaka & Shri Manish KanthFor Respondent: Shri Kumar Sanjay & Smt. Kavita Kaushik

Section 10ASection 143(3)Section 144C(5)Section 263Section 32(1)Section 92C

…s business income, " 16.2 Reliance in this regard is also placed, on the following judgments of the Hon'ble Supreme Court: - (a) Cambay Electric Supply Co. Vs. CIT i 13 ITR 84 (SC) (b) CIT vs. Sterling Foods [1999] 237 ITR 579 (SC) (c) Pandian Chemicals Ltd. 262 ITR 278 (SC) 16.3 Also reliance is placed on the judgment of Hon'ble Madras High Court in the case of CIT vs. Eastern Sea Foods Exports P. Ltd. 215 ITR 64 (Mad.) Further, reliance is also placed on the judgment of Hon'ble Madras High Court in the case of India Cement International Vs. ITO [2009], 185 Taxman 51 (Mad.)., which has been followed by Hon'ble…

Wns Global Services P. Ltd, Mumbai vs. DCIT Cir 14(3)(1), Mumbai

In the result, the appeals are partly allowed

ITA 1955/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Mar 2020AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiita No.2257/Mum/2017 Assessment Year : 2012 -13 Ita No.1955/Mum/2016 Assessment Year : 2011 -12

For Appellant: Shri Porus Kaka & Shri Manish KanthFor Respondent: Shri Kumar Sanjay & Smt. Kavita Kaushik

Section 10ASection 143(3)Section 144C(5)Section 263Section 32(1)Section 92C

…s business income, " 16.2 Reliance in this regard is also placed, on the following judgments of the Hon'ble Supreme Court: - (a) Cambay Electric Supply Co. Vs. CIT i 13 ITR 84 (SC) (b) CIT vs. Sterling Foods [1999] 237 ITR 579 (SC) (c) Pandian Chemicals Ltd. 262 ITR 278 (SC) 16.3 Also reliance is placed on the judgment of Hon'ble Madras High Court in the case of CIT vs. Eastern Sea Foods Exports P. Ltd. 215 ITR 64 (Mad.) Further, reliance is also placed on the judgment of Hon'ble Madras High Court in the case of India Cement International Vs. ITO [2009], 185 Taxman 51 (Mad.)., which has been followed by Hon'ble…

Nhavasheva International Container Terminal P.Ltd, Mumbai vs. ITO 2(2)(3), Mumbai

In the result, the appeals of the assessee are partly allowed

ITA 3364/MUM/2014[2010-11]Status: DisposedITAT Mumbai03 Feb 2020AY 2010-11

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri Girish DaveFor Respondent: Ms. Amrita Ranjan, DR

Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NOS. 705/MUM/2013, : A.Ys : 2009-10 TO 2011-12 3364/MUM/2014 & 3908/MUM/2016 Nhava Sheva International Container vs. ITO –2(2)(3), Mumbai Terminal Private Ltd., (Respondent) Level 1, Darabshaw House, N.M. Marg, Ballard Estate, Mumbai 400 038. PAN : AABCN0185H (Appellant) Appellant by : Shri Girish Dave Respondent by : Ms. Amrita Ranjan, DR Date of Hearing : 18/11/2019 Date of Pronouncement : 03/02/2020 O R D E R PER SHAMIM YAHYA, ACCOUNTANT MEMBER These are ap…

Nhava Sheva International Container Terminal P.Ltd, Mumbai vs. ITO 2(2)(3), Mumbai

In the result, the appeals of the assessee are partly allowed

ITA 705/MUM/2013[2009-10]Status: DisposedITAT Mumbai03 Feb 2020AY 2009-10

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri Girish DaveFor Respondent: Ms. Amrita Ranjan, DR

Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NOS. 705/MUM/2013, : A.Ys : 2009-10 TO 2011-12 3364/MUM/2014 & 3908/MUM/2016 Nhava Sheva International Container vs. ITO –2(2)(3), Mumbai Terminal Private Ltd., (Respondent) Level 1, Darabshaw House, N.M. Marg, Ballard Estate, Mumbai 400 038. PAN : AABCN0185H (Appellant) Appellant by : Shri Girish Dave Respondent by : Ms. Amrita Ranjan, DR Date of Hearing : 18/11/2019 Date of Pronouncement : 03/02/2020 O R D E R PER SHAMIM YAHYA, ACCOUNTANT MEMBER These are ap…

DCIT, Circle- 23(2), New Delhi vs. Sicpa India Pvt. Ltd., New Delhi

ITA 7483/DEL/2017[2011-12]Status: DisposedITAT Delhi31 Jan 2020AY 2011-12

Bench: Shri Kuldip Singh & Dr. B.R.R. Kumar

For Appellant: Shri Nikhil Surana, CAFor Respondent: Shri Saras Kumar, Senior DR

Section 14A

…l for the assessee in this regard, the words “derived from” has a narrow meaning, inasmuch as it contemplates first degree connection with the eligible Unit as held, inter alia, by the Hon’ble Supreme Court in the case of Pandian Chemicals Limited reported in 262 ITR 278 and this principle laid down by the Hon’ble Supreme Court in the context of income is also applicable for the al location of expenses as held by the Coordinate Bench of this Tribunal in the case of Balarampur Chini Mills Limited –vs.- DCIT reported in 140 TTJ 73. In the said case, it was held by the Tribunal that expenses incurred by the assessee…

Sicpa India Pvt. Ltd., New Delhi vs. DCIT, Circle- 23(2), New Delhi

ITA 7048/DEL/2017[2011-12]Status: DisposedITAT Delhi31 Jan 2020AY 2011-12

Bench: Shri Kuldip Singh & Dr. B.R.R. Kumar

For Appellant: Shri Nikhil Surana, CAFor Respondent: Shri Saras Kumar, Senior DR

Section 14A

…l for the assessee in this regard, the words “derived from” has a narrow meaning, inasmuch as it contemplates first degree connection with the eligible Unit as held, inter alia, by the Hon’ble Supreme Court in the case of Pandian Chemicals Limited reported in 262 ITR 278 and this principle laid down by the Hon’ble Supreme Court in the context of income is also applicable for the al location of expenses as held by the Coordinate Bench of this Tribunal in the case of Balarampur Chini Mills Limited –vs.- DCIT reported in 140 TTJ 73. In the said case, it was held by the Tribunal that expenses incurred by the assessee…

Il & Fs Windfarms Lat ( Previously Known As Il & Fs Energy Dev. Co.Ltd), Mumbai vs. ACIT 10(1), Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 6133/MUM/2010[2006-07]Status: DisposedITAT Mumbai17 Jan 2020AY 2006-07

Bench: Shri Saktijit Dey & Shir S Rifaur Rahmanआयकर अपील सं./I.T.A. Nos. 6133 & 6134/Mum/2010 ("नधा"रण वष" / Assessment Years : 2006-07 & 2007-08

For Appellant: Ms. Vidya PhanseFor Respondent: Shri Kumar Padmapani Bora

Section 234BSection 234bSection 80I

…sessee. 8 Now, we turn to the allowability of the claim of deduction u/s 80IA on interest income. The CIT(A) has considered and adjudicated the issue by following the decision of the Hon’ble Supreme Court in the case of Pandian Chemicals Ltd v CIT reported in 262 ITR 278 in paras 3.2 to 2.4 as under: “ 3.2 I have perused the facts in this case and the position of law. The assessee qualifies for deduction u/s. 801A as an undertaking set up for the generation of power as per clause (iv)(a), of subsection (4,) of section 801A. Subsection (1), of section 801A provides that — “(1) Where the gross total income of an as…