State of Andhra Pradesh v. Kone Elevators India Ltd.

181 ELT 156Supreme Court of India2005#7165 most cited

What is State of Andhra Pradesh v. Kone Elevators India Ltd. authority for?

The substance of a contract is determinative, not its form, and the essence of the contract should be ascertained by considering the intention of the parties.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Also referred to as

State of Andhra Pradesh v. Kone Elevators India Ltd. · substance over form · intention of parties · essence of contract · piercing the veil

Judgments citing State of Andhra Pradesh v. Kone Elevators India Ltd.

T and T Infra Limited, Pune vs. Asst.Commissioner of Income-Tax, Circle-7, Pune

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

ITA 291/PUN/2020[2016-17]Status: DisposedITAT Pune01 Oct 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2016-17 T & T Infra Limited Acit, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 Pan: Aaect3902H (Appellant) (Respondent) Assessee By : Shri Tarun Ghia Department By : S/Shri Ajay Kumar Keshari & Sourabh Nayak Date Of Hearing : 10-07-2024 Date Of Pronouncement : 01-10-2024 O R D E R Per Astha Chandra, Jm :

For Appellant: Shri Tarun GhiaFor Respondent: S/Shri Ajay Kumar Keshari and Sourabh Nayak
Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2016-17 T and T Infra Limited ACIT, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 PAN: AAECT3902H (Appellant) (Respondent) Assessee by : Shri Tarun Ghia Department by : S/Shri Ajay Kumar Keshari and Sourabh Nayak Date of hearing : 10-07-2024 Date of pronouncement : 01-10-2024 O R D E R PER ASTHA CHANDRA, JM : This appeal filed by the assessee is directed against the order dated 26.12.2019 of the CIT(A), Pune-5, Pun…

ACIT-2(1)(1), Mumbai vs. Vallabh Roopchand Bhanshali, Mumbai

In the result, appeal of the Revenue is allowed

ITA 889/MUM/2024[2017-18]Status: DisposedITAT Mumbai06 Aug 2024AY 2017-18

Bench: Ms. Kavitha Rajgopal & Shri Gagan Goyalacit Circle 2(1) (1), R. No. 575, 5Th Floor, Aayakar Bhavan, Mumbai- 400 020. ...... Appellant Vs. Shri Vallabh Roopchand Bhansali, 18Th Floor, 191, Dongarsi Road, Walkeshwar, Mumbai-400 006 Pan: Aabpb4198H ..... Respondent

For Appellant: Shri Ankush Kapoor, Ld. DRFor Respondent: Shri C. Balaram Murthy, Ld. AR
Section 10(38)Section 143(2)Section 250

…also true of a benami transaction. In such cases apparent is not real. Therefore, 'form' of the transaction has to be pierced through to ascertain the true meaning of a document and recital made therein. 13. In State of AP v. Kone Elevators India Ltd. [2005] 181 ELT 156 (SC), it was held that the substance of a contract is determinative but not form. The essence of a contract is to be ascertained taking into account the intention of parties. In Sundaram Finance Ltd. v. State of Kerala AIR 1966 1178 (SC), the emphasis was placed on substance of a transaction taking into account surrounding circumstances. It was h…

Viswamanava Samaikyata Samsat, Guntur vs. Income Tax Officer(Exemptions), Guntur

In the result, appeal of the assessee is allowed

ITA 278/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam28 May 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No. 278/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2014-15) M/S. Viswamanava Samikyata Vs. Income Tax Officer Samsat, Guntur. (Exemptions), Pan: Aaatv 1597 P Guntur. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Advocate प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 02/04/2024 घोर्णधकीतधरीख/Date Of : 28/05/2024 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 11(1)(d)Section 12ASection 143(3)Section 148

…ds as under: “The appellant submitted that the substance needs to be looked into and would form the basis for conclusion about the nature of DONATIONS. The appellant placed reliance on in the case of State of Andhra Pradesh vs. Kone Elevators India Ltd (2005) 181 ELT 156 (Supreme Court), Sundaram Finance Ltd vs. State of Kerala AIR 1966 SC 1178 the Supreme Court, Bharat Sanchar Nigam Ltd vs. Union of India reported in 2006-TMI-309 (Supreme Court) wherein it was held “where the Apex Court held that the substance of the contract is determinative and not its form. Thus, the essence of the contract is crucial and to…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3383/DEL/2018[2017-18]Status: DisposedITAT Delhi05 May 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…Poly Fabriks Ltd. Vs. Commissioner of Central Excise (24.04.2008) (SC) ii. Bhopal Sugar Industries Vs. STO (1977) 3 SCC 147. iii. Moped India Ltd Vs. Asst. Collector Central Excise 1985 (SC) iv. State of Andhra Pradesh Vs. Kone Elevators India Ltd (2005) 181 ELT 156 (SC) v. Sundaram Finance Ltd Vs. State of Kerala AIR 1966 SC 1178 (SC). vi. Mc Dowell & Co. Ltd Vs. Commercial Tax Officer, 1985 TMI 40038 (SC). vii. Bharat Sanchar Nigam Ltd Vs. Union of India 34 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2006 TMI 309 (SC). 7.5. The ld. Counsel for the asse…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3382/DEL/2018[2016-17]Status: DisposedITAT Delhi05 May 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…Poly Fabriks Ltd. Vs. Commissioner of Central Excise (24.04.2008) (SC) ii. Bhopal Sugar Industries Vs. STO (1977) 3 SCC 147. iii. Moped India Ltd Vs. Asst. Collector Central Excise 1985 (SC) iv. State of Andhra Pradesh Vs. Kone Elevators India Ltd (2005) 181 ELT 156 (SC) v. Sundaram Finance Ltd Vs. State of Kerala AIR 1966 SC 1178 (SC). vi. Mc Dowell & Co. Ltd Vs. Commercial Tax Officer, 1985 TMI 40038 (SC). vii. Bharat Sanchar Nigam Ltd Vs. Union of India 34 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2006 TMI 309 (SC). 7.5. The ld. Counsel for the asse…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3381/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…Poly Fabriks Ltd. Vs. Commissioner of Central Excise (24.04.2008) (SC) ii. Bhopal Sugar Industries Vs. STO (1977) 3 SCC 147. iii. Moped India Ltd Vs. Asst. Collector Central Excise 1985 (SC) iv. State of Andhra Pradesh Vs. Kone Elevators India Ltd (2005) 181 ELT 156 (SC) v. Sundaram Finance Ltd Vs. State of Kerala AIR 1966 SC 1178 (SC). vi. Mc Dowell & Co. Ltd Vs. Commercial Tax Officer, 1985 TMI 40038 (SC). vii. Bharat Sanchar Nigam Ltd Vs. Union of India 34 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2006 TMI 309 (SC). 7.5. The ld. Counsel for the asse…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3380/DEL/2018[2014-15]Status: DisposedITAT Delhi05 May 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…Poly Fabriks Ltd. Vs. Commissioner of Central Excise (24.04.2008) (SC) ii. Bhopal Sugar Industries Vs. STO (1977) 3 SCC 147. iii. Moped India Ltd Vs. Asst. Collector Central Excise 1985 (SC) iv. State of Andhra Pradesh Vs. Kone Elevators India Ltd (2005) 181 ELT 156 (SC) v. Sundaram Finance Ltd Vs. State of Kerala AIR 1966 SC 1178 (SC). vi. Mc Dowell & Co. Ltd Vs. Commercial Tax Officer, 1985 TMI 40038 (SC). vii. Bharat Sanchar Nigam Ltd Vs. Union of India 34 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2006 TMI 309 (SC). 7.5. The ld. Counsel for the asse…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3379/DEL/2018[2013-14]Status: DisposedITAT Delhi05 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…Poly Fabriks Ltd. Vs. Commissioner of Central Excise (24.04.2008) (SC) ii. Bhopal Sugar Industries Vs. STO (1977) 3 SCC 147. iii. Moped India Ltd Vs. Asst. Collector Central Excise 1985 (SC) iv. State of Andhra Pradesh Vs. Kone Elevators India Ltd (2005) 181 ELT 156 (SC) v. Sundaram Finance Ltd Vs. State of Kerala AIR 1966 SC 1178 (SC). vi. Mc Dowell & Co. Ltd Vs. Commercial Tax Officer, 1985 TMI 40038 (SC). vii. Bharat Sanchar Nigam Ltd Vs. Union of India 34 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2006 TMI 309 (SC). 7.5. The ld. Counsel for the asse…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3378/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…Poly Fabriks Ltd. Vs. Commissioner of Central Excise (24.04.2008) (SC) ii. Bhopal Sugar Industries Vs. STO (1977) 3 SCC 147. iii. Moped India Ltd Vs. Asst. Collector Central Excise 1985 (SC) iv. State of Andhra Pradesh Vs. Kone Elevators India Ltd (2005) 181 ELT 156 (SC) v. Sundaram Finance Ltd Vs. State of Kerala AIR 1966 SC 1178 (SC). vi. Mc Dowell & Co. Ltd Vs. Commercial Tax Officer, 1985 TMI 40038 (SC). vii. Bharat Sanchar Nigam Ltd Vs. Union of India 34 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2006 TMI 309 (SC). 7.5. The ld. Counsel for the asse…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3377/DEL/2018[2011-12]Status: DisposedITAT Delhi05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…Poly Fabriks Ltd. Vs. Commissioner of Central Excise (24.04.2008) (SC) ii. Bhopal Sugar Industries Vs. STO (1977) 3 SCC 147. iii. Moped India Ltd Vs. Asst. Collector Central Excise 1985 (SC) iv. State of Andhra Pradesh Vs. Kone Elevators India Ltd (2005) 181 ELT 156 (SC) v. Sundaram Finance Ltd Vs. State of Kerala AIR 1966 SC 1178 (SC). vi. Mc Dowell & Co. Ltd Vs. Commercial Tax Officer, 1985 TMI 40038 (SC). vii. Bharat Sanchar Nigam Ltd Vs. Union of India 34 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. 2006 TMI 309 (SC). 7.5. The ld. Counsel for the asse…

M/S. Nilambur Traders vs. Commissioner of Income Tax

ITA/70/2018HC Kerala14 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 28TH DAY OF FEBRUARY 2023 / 9TH PHALGUNA, 1944 OT.REV NO. 70 OF 2018 AGAINST THE ORDER/JUDGMENT IN TA 204/2014 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/S: M/S JOHNSON LIFTS PRIVATE LIMITED KARITHALA ROAD, NEAR CHOICE TOWERS, MANORAMA JUNCTION, COCHIN ADVS. M/S. PAUL JACOB (P), RONY JOSE ENOCH DAVID SIMON JOEL, S.SREEDEV, LEO LUKOSE KAROL MATHEWS SEBASTIAN ALENCHERRY& DERICK MATHAI SAJI R…

K.M.Fathima vs. Commissioner of Incometax

ITA/67/2018HC Kerala11 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 28TH DAY OF FEBRUARY 2023 / 9TH PHALGUNA, 1944 OT.REV NO. 70 OF 2018 AGAINST THE ORDER/JUDGMENT IN TA 204/2014 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/S: M/S JOHNSON LIFTS PRIVATE LIMITED KARITHALA ROAD, NEAR CHOICE TOWERS, MANORAMA JUNCTION, COCHIN ADVS. M/S. PAUL JACOB (P), RONY JOSE ENOCH DAVID SIMON JOEL, S.SREEDEV, LEO LUKOSE KAROL MATHEWS SEBASTIAN ALENCHERRY& DERICK MATHAI SAJI R…

K.M.Fathima vs. Commissioner of Income Tax

ITA/74/2018HC Kerala11 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 28TH DAY OF FEBRUARY 2023 / 9TH PHALGUNA, 1944 OT.REV NO. 70 OF 2018 AGAINST THE ORDER/JUDGMENT IN TA 204/2014 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/S: M/S JOHNSON LIFTS PRIVATE LIMITED KARITHALA ROAD, NEAR CHOICE TOWERS, MANORAMA JUNCTION, COCHIN ADVS. M/S. PAUL JACOB (P), RONY JOSE ENOCH DAVID SIMON JOEL, S.SREEDEV, LEO LUKOSE KAROL MATHEWS SEBASTIAN ALENCHERRY& DERICK MATHAI SAJI R…

Times Vpl Limited vs. The Commissionr of Income Tax

In the result, the order passed by the

ITA/274/2013HC Karnataka17 Oct 2019

Bench: ALOK ARADHE,P.G.M.PATIL

Section 143(3)Section 194CSection 260Section 263Section 40

…Andhra Pradesh (2000) 119 STC 533 (SC) enunciated certain principles and drew a distinction between two concepts namely “contract for sale of goods” and “works contract”. Similarly, in State of Andhra Pradesh vs. KONE Elevators (India) Ltd., (2005)3 SCC 389, the Supreme Court has held 11 that the main object in a contract of sale is the transfer of property and delivery of possession of the property, whereas the main object in a contract for work is not the transfer of the property, but it is one for work and labour. In the instant case, appellant company had entered into an agreement for bu…

ACIT- Cir.-1, Nagpur vs. Shri Manmit Electrical Infrastructure, Nagpur

In the result, the impugned order is upheld and the appeal of Revenue is dismissed being devoid of any merit

ITA 94/NAG/2015[2011-12]Status: DisposedITAT Nagpur24 May 2019AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Abhay AgarwalFor Respondent: Shri U.U. Kasar
Section 80I

…ind that the learned Commissioner (Appeals) has decided the matter of controversy in favour of the assessee on the basis guideline laid down by the Hon’ble Supreme Court in 4 ITA No. 94/NAG/2015, A.Y. 2011-12 State of A.P. v/s Kone Elevators India Pvt. Ltd., 3 SCC 389 (2005). The nature of the work of assessee has duly been explained in the letter dated 27th June 2008, while awarding the contract by MDEDCL. The assessee get the work in pursuance to short listing of tender bids and after ascertaining the expertise in the field of electrical work. The nature of work of the assessee has duly been treated as contrac…

DCIT-Akola-Circle, Akola vs. Shri Harmitsingh Bhagwansingh Sethi, Nagpur

In the result, Revenue’s appeal is dismissed

ITA 266/NAG/2014[2009-10]Status: DisposedITAT Nagpur29 Jun 2017AY 2009-10

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri Sanjay ThakkarFor Respondent: Shri A.R. Ninawe
Section 143(3)Section 148Section 194CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI P.K. BANSAL, VICE PRESIDENT AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA no.266/Nag./2014 (Assessment Year : 2009–10) Dy. Commissioner of Income Tax …………… Appellant Akola Circle, Akola v/s Shri Harmitsingh Bhagwansingh Sethi 48, Govt. Press Co–operative Housing Society, Jaitala Weekly Bazar ..…….………. Respondent Trimurty Nagar, Nagpur 440 001 PAN – AFFPS6376H ITA no.526/Nag./2014 (Assessment Year : 2007–08) Asstt. Commissioner of Income Tax …………… Appellant Akola Circle, Akola v/s Shri Harmitsingh Bhagwansingh Sethi 48, Govt. Press Co–ope…