South Gujarat Roofing Tiles Manufacturers Association v. State of Gujarat

4 SCC 601Reported decision1976#7023 most cited

What is South Gujarat Roofing Tiles Manufacturers Association v. State of Gujarat authority for?

The word 'includes' in an interpretation clause can sometimes be restrictive, depending on the context, and may not always signify an enlargement of meaning.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2010 to 2021.

Also referred to as

South Gujarat Roofing Tiles Manufacturers Association v. State of Gujarat · 1976 · SCC · interpretation clause · word includes · restrictive meaning · word of enlargement · context

Judgments citing South Gujarat Roofing Tiles Manufacturers Association v. State of Gujarat

North Eastern Carrying Corporation Ltd., New Delhi vs. ACIT, Circle- 18(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 5964/DEL/2017[2013-14]Status: DisposedITAT Delhi23 Sept 2021AY 2013-14

Bench: Shri O.P. Kant & Shri Amarjit Singh[Through Video Conferencing] Assessment Year: 2013-14

Section 143(3)Section 2Section 40

…age’. Therefore, what the 9 ITA No.5964/Del./2017 inclusive definition really contains is nothing but normal meaning of the expression ‘commission or brokerage’. In the case of South Gujarat Roofing Tiles Manufacturers Association Vs State of Gujarat [(1976) 4 SCC 601], Hon’ble Supreme Court were in seisin of a situation in which an expression, namely ‘processing’, was given an inclusive definition, but Their Lordships were of the view that “there could be no other meaning of ‘processing’ besides what is stated as included in that expression” and that “Though ‘include’ is generally used in interpretation clause…

Flowmore Ltd, New Delhi vs. ACIT, Circle-9(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 5372/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Mar 2021AY 2013-14

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

Section 143(3)Section 194Section 194HSection 2Section 2(28)Section 40a

…of ‘commission or brokerage’. Therefore, what the inclusive definition really contains is nothing but normal meaning of the expression ‘commission or brokerage’. In the case of South Gujarat Roofing Tiles Manufacturers Association Vs State of Gujarat [(1976) 4 SCC 601], Hon’ble Supreme Court were in seisin of a situation in which an expression, namely ‘processing’, was given an inclusive definition, but Their Lordships were of the view that “there could be no other meaning of ‘processing’ besides what is stated as included in that expression” and that “Though ‘include’ is generally used in interpretation clause…

Nn Buildcon Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1748/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Jan 2020AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2012-13

Section 143(3)Section 194Section 40

…g of 'commission or brokerage'. Therefore, what the inclusive definition really contains is nothing but normal meaning of the expression 'commission or brokerage'. In the case of South Gujarat Roofing Tiles Manufacturers Association v. State of Gujarat [1976] 4 SCC 601, Hon'ble Supreme Court were in seisin of a situation in which an expression, namely 'processing', was given an inclusive definition, but Their Lordships were of the view that "there could be no other meaning of 'processing' besides what is stated as included in that expression" and that "Though 'include' is generally used in interpretation clause a…

National Cooperative Development Corporation, New Delhi vs. DCIT, Circle- 17(2), New Delhi

In the result, appeal filed by assessee is allowed

ITA 4309/DEL/2017[2013-14]Status: DisposedITAT Delhi04 Dec 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri K.V.S.R. Krishna, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 143(3)Section 197ASection 40Section 40a

…of 'commission or brokerage'. Therefore, what the inclusive definition really contains is nothing but normal meaning of the expression 1 commission or brokerage1. In the case of South Gujarat Roofing Tiles Manufacturers Association v. State of Gujarat. [1976] 4 SCC 601, Hon'ble Supreme Court were in seisin of a situation in which an expression, namely 'processing', was given an inclusive definition, but their Lordships were of the view that "there could be no other meaning of 'processing‘ besides what is stated as included in that expression” and that "Though include' is generally used in interpretation clause as…

M/S. Niit Gis Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 2513/DEL/2017[2010-11]Status: DisposedITAT Delhi03 Oct 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Jain, CA and Shri Deepesh Jain, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 139Section 197ASection 40

…g of 'commission or brokerage'. Therefore, what the inclusive definition really contains is nothing but normal meaning of the expression 'commission or brokerage'. In the case of South Gujarat Roofing Tiles Manufacturers Association v. State of Gujarat [1976] 4 SCC 601, Hon'ble Supreme Court were in seisin of a situation in which an expression, namely 'processing', was given an inclusive definition, but Their Lordships were of the view that "there could be no other meaning of 'processing' besides what is stated as included in that expression" and that "Though 'include' is generally used in interpretation clause a…

M/S. Navnirman Highway Projects Pvt. Ltd., Delhi vs. DCIT, New Delhi

ITA 117/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Sept 2019AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shashwat Bajpai, AdvocateFor Respondent: Ms. Rinku Singh, Senior DR
Section 14ASection 194A(3)(iii)Section 194HSection 2

…of ‘commission or brokerage’. Therefore, what the inclusive definition really contains is nothing but normal meaning of the expression ‘commission or brokerage’. In the case of South Gujarat Roofing Tiles Manufacturers Association Vs State of Gujarat [(1976) 4 SCC 601], Hon’ble Supreme Court were in seisin of a situation in which an expression, namely ‘processing’, was given an inclusive definition, but Their Lordships were of the view that “there could be no other meaning of ‘processing’ besides what is stated as included in that expression” and that “Though ‘include’ is generally used in interpretation clause…

DCIT (TDS) Cir. - 1(2), Mumbai vs. First Source Solutions Ltd., Mumbai

In the result, appeal filed by the revenue for assessment year 2012-2013

ITA 6110/MUM/2016[2012-13]Status: DisposedITAT Mumbai19 Jan 2018AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 The Dcit (Tds)-1 (2), M/S First Source Solutions Ltd., Room No. 803, 5Th Floor, Paradigm, K.G. Mittal Hospital Bldg., B-Wing, Mindspace Link Road, Charni Road (W), Vs. Malad (W), Mumbai - 400002 Mumbai - 400064 Pan: Aaaci8904N (Appellant) (Respondent) Revenue By : Shri S. Padmaja (Cit Dr) Assessee By : Shri F.V. Irani (Ar) Date Of Hearing: 13/12/2017 Date Of Pronouncement: 19/01/2018

For Appellant: Shri F.V. Irani (AR)For Respondent: Shri S. Padmaja (CIT DR)
Section 194HSection 196CSection 201

…e. Therefore, what the inclusive definition really contains is nothing but normal meaning of the expression commission or brokerage. In 9 Assessment Year: 2012-13 the case of South Gujarat Roofing tiles Manufacturers Association Vs. State of Gujarat (1976) 4 SCC 601) Hon’ble Supreme court were in seizing of a situation in which an expression, namely proceeding, was given an inclusive definition but their lordships were of the view that there could be no other meaning of processing besides what is stated as included in that expression and though include is generally used in interpretation clause as a word of en…

DCIT 6(2)(1), Mumbai vs. Clear Trip Travel Services P.Ltd, Mumbai

The appeal of the Revenue is partly allowed

ITA 85/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Nov 2017AY 2011-12

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2011-12 Dcit, M/S Clear Trip Travel Pvt. Circle-6(2)(1), Ltd. बनाम/ R. No.563, Aayakar Bhavan Unit No.1, Ground Floor, Vs. M.K. Road, Dtc Bldg, Sitaram Mills Mumbai-400020 Compound, N.M. Johi Marg, Lower Parel, Mumbai (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaccc6016B

Section 133ASection 194HSection 201Section 201(1)Section 40

…of ‘commission or brokerage’. Therefore, what the inclusive definition really contains is nothing but normal meaning of the expression ‘commission or brokerage’. In the case of South Gujarat Roofing Tiles Manufacturers Association Vs State of Gujarat [(1976) 4 SCC 601], Hon’ble Supreme Court were in seisin of a situation in which an expression, namely ‘processing’, was given an inclusive definition, but Their Lordships were of the view that “there could be no other meaning of ‘processing’ besides what is stated as included in that expression” and that “Though ‘include’ is generally used in interpretation clause…

Ima Pg India Ltd ( Formerly M.S, Precision Gears), Navi Mumbai vs. Addl CIT RG 5(2), Mumbai

Appeal is dismissed

ITA 6960/MUM/2010[2005-06]Status: DisposedITAT Mumbai26 Apr 2017AY 2005-06

Bench: Shri B.R. Baskaran & Shri Pawan Singhima Pg India Limited Addl.Cit Range-5(2), (Formerly Known As M/S Precision Aayakar Bhavan, M. K. Road, Gears Ltd), Plot No. R-677, Mumbai-400020. Midc Ttc Indl Area, Thane Vs. Belapur Road, Rabale, Navi Mumbai-400701 Pan: Aaacp6442Q (Appellant) (Respondent) Addl.Cit Range-5(2), M/S Precision Gears Limited, Aayakar Bhavan, M. K. Road, Plot G-1, Everest Apartment, Mumbai-400020. Vs. 156, Tardeo Road, Mumbai-400034 Pan: Aaacp6442Q (Appellant) (Respondent)

For Appellant: Shri Nishit Gandhi (AR)For Respondent: Shri Mahesh Kumar (CIT-
Section 145ASection 253Section 254(1)Section 92CSection 93C

…of ‘commission or brokerage’. Therefore, what the inclusive definition really contains is nothing but normal meaning of the expression ‘commission or brokerage’. In the case of South Gujarat Roofing Tiles Manufacturers Association Vs State of Gujarat [(1976) 4 SCC 601], Hon’ble Supreme Court were in seisin of a situation in which an expression, namely ‘processing’, was given an inclusive definition, but Their Lordships were of the view that “there could be no other meaning of ‘processing’ besides what is stated as included in that expression” and that “Though ‘include’ is generally used in interpretation clause…

Commissioner of Income Tax - (Exemption) vs. Indian Evangelical Team

The appeals are disposed off in the above terms

ITA/39/2017HC Delhi01 Mar 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…RFAs 875/2016, 38/2017 & 39/2017 Page 1 of 24 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on :31st July, 2018 Date of decision :16th August, 2018 + RFA 875/2016, CMs APPL.8942/2017, 8994/2017, 15331/2017 & 22338/2018 SARDAR DALJIT SINGH & ORS …..Appellants Through: Mr. J.P. Sengh, Senior Advocate with Mr. Hitender Kapur, Mr. Sagar Chawla, Ms. Manisha Mehta & Ms. Mrigna Shekher, Advocates. (M:9810229189) versus SARDAR INDERJIT SINGH KHUMAN …..Respondent Through: Mr. Sanjeev…

ITO (TDS) 2(3), Mumbai vs. Maharashtra Tourism Developement Corporation Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 5232/MUM/2014[2011-12]Status: DisposedITAT Mumbai05 Oct 2016AY 2011-12

Bench: Shri Joginder Singh & Shri D. Karunakar Raoassessment Year: 2011-12 Income Tax Officer(Tds)- M/S Maharashtra Tourism 2(3), Development Corporation Ltd. बनाम/ R. No.708, 7Th Floor, Express Tower, 9Th Floor, Vs. Smt. K.G. Mittal Ayurvedic Madam Cama Road, Hospital Building, Nariman Point, Charni Road, Mumbai-400021 Mumbai-400002 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacm0712G

Section 133ASection 194Section 194HSection 201(1)

…sive definition really contains is nothing but normal meaning of the expression ‘commission or brokerage’. In the 10 M/s Maharashtra Tourism Development Corporation Ltd. case of South Gujarat Roofing Tiles Manufacturers Association Vs State of Gujarat [(1976) 4 SCC 601], Hon’ble Supreme Court were in seisin of a situation in which an expression, namely ‘processing’, was given an inclusive definition, but Their Lordships were of the view that “there could be no other meaning of ‘processing’ besides what is stated as included in that expression” and that “Though ‘include’ is generally used in interpretation clause…

DCIT TDS 1(1), Mumbai vs. Cleartrip Travel Services P.Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 5049/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 May 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2010-11 Dcit(Osd)(Tds), Range-1, M/S Cleartrip Travel Room No.803, Services Pvt. Ltd. बनाम/ K.G. Mittal Hospital Bldg. Unit No.1, Ground Floor, Vs. Charni Road (W), Dtc Building, Sitaram Mumbai-400002 Mills Compound, Lower Parel, Mumbai-400011 Pan No.Aaccc6016B (राज"व /Revenue) ("नधा"रती /Assessee)

Section 133ASection 194HSection 201Section 201(1)

…of ‘commission or brokerage’. Therefore, what the inclusive definition really contains is nothing but normal meaning of the expression ‘commission or brokerage’. In the case of South Gujarat Roofing Tiles Manufacturers Association Vs State of Gujarat [(1976) 4 SCC 601], Hon’ble Supreme Court were in seisin of a situation in which an expression, namely ‘processing’, was given an inclusive definition, but Their Lordships were of the view that “there could be no other meaning of ‘processing’ besides what is stated as included in that expression” and that “Though ‘include’ is generally used in interpretation clause…

Pr. Commissioner of Income Tax-6 vs. Manupatra Information Solution

The appeal is disposed of declaring the law as above and setting aside

ITA/81/2016HC Delhi20 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…onal institutions, including Schools, Colleges, Universities and tutorial institutions; and (ii) purposes of all other types of organized educational activity‘, as well as decisions reported as 1981 Supp SCC 87 S.P. Gupta Vs. President of India and (2003) 4 SCC 601 State of Maharashtra Vs. Dr. Praful B. Desai, wherein the Supreme Court held that statutes must be interpreted keeping in mind contemporary societal realities, the learned Single Judge has opined that notwithstanding the difference in the wordings of Clauses (j) and (i) of sub- Section (1) of Section 52, wherein while Clause (j) used the term ‗…

ITO (TDS) (OSD) RG 2, Mumbai vs. Nimbus Communications Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 3156/MUM/2014[2010-11]Status: DisposedITAT Mumbai06 Nov 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 194DSection 194HSection 2Section 201Section 44A

…of ‘commission or brokerage’. Therefore, what the inclusive definition really contains is nothing but normal meaning of the expression ‘commission or brokerage’. In the case of South Gujarat Roofing Tiles Manufacturers Association Vs State of Gujarat [(1976) 4 SCC 601], Hon’ble Supreme Court were in seisin of a situation in which an expression, namely ‘processing’, was given an inclusive definition, but Their Lordships were of the view that “there could be no other meaning of ‘processing’ besides what is stated as included in that expression” and that “Though ‘include’ is generally used in interpretation clause…

Commnr. of Customs, New Delhi vs. M/S. Caryaire Equipment India Pvt. Ltd

In the result, while allowing the appeal filed by the

C.A. No.-006404-006404 - 2003Supreme Court09 Feb 2012

Bench: The Customs, Excise & Gold (Control) Appellate Tribunal (For Short 'The Tribunal'). The Revenue In This Appeal Calls In Question The Correctness Or Otherwise Of The Judgment & Order Of The Tribunal. By The 1

Section 113Section 130

…a restrictive meaning in order to include the standardized products such as pipes and tubes within the meaning of the term extruded aluminium products. 11 16. In South Gujarat Roofing Tiles Manufacturers Assn. & Anr. v. State of Gujarat & Anr., (1976) 4 SCC 601, this Court has held thus: “Though “include” is generally used in interpretation clauses as a word of enlargement, in some cases the context might suggest a different intention. Pottery is an expression of very wide import, embracing all objects made of clay and hardened by heat. If it had been the legislature's intention to bring within the e…

Ramala Sahkari Chini Mills Ltd Through Its General Manager vs. Commr.of Central Excise

C.A. No.-003976-003976 - 2007Supreme Court29 Nov 2010
Section 11ASection 35

…the phrase “and includes”, legislature did not intend to impart a restricted meaning to the definition of “inputs” and therefore, the interpretation of the said term in Maruti 5 (1971) 3 SCC 550 6 (1997) 9 SCC 71 7 (2004) 5 SCC 632 8 (1976) 4 SCC 601 9 (2003) 1 SCC 81 10 (2008) 10 SCC 227 13 Suzuki Limited (supra), may require reconsideration by a larger bench. 17. Accordingly, we direct that the papers of these cases be placed before the Hon’ble Chief Justice of India for constituting a larger bench. .…………………………………… (D.K. JAIN, J.)…

South Gujarat Roofing Tiles Manufacturers Association v. State of Gujarat (4 SCC 601) — Cited in 16 Judgments | BharatTax