STATE OF MADRAS v. SWASTIX TOBACCO FACTORY

3 SCR 79Reported decision1966#13966 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2023.

Issues it is cited on

section 14(a)section 141section 9(i)section 2(43)section 193section 9(l)(vi)section 195(1)section 52section 90(1)section 9(l)copyrighted articlesection 90(2)

Judgments citing STATE OF MADRAS v. SWASTIX TOBACCO FACTORY

ACIT(Ltu-1), Mumbai vs. M/S. Tcs Ltd, Mumbai

ITA 5904/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…ning to be given to the expression "in respect of" contained in Explanation 2(v) to section 9(1)(vi) of the income-tax Act, 1961 and would not in any manner make the expression otiose. STATE OF MADRAS V. SWASTIX TOBACCO FACTORY [1966] AIR 1966 SC 1000; [1966] 3 SCR 79 relied on. While Explanation 2(v) to section 90Xvi) of the Ad, when it speaks of "all of any rights...in respect of copyright" is more expansive than the DTAA provision, which speaks of the "use of or the right to use" any copyright, when it comes Jo the expression "use of, or the right to use", the same position would obtain under Explanation 2(v)…

Tata Consultancy Serrvices Limited, Mumbai vs. DCIT-1, Mumbai

ITA 5199/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…ning to be given to the expression "in respect of" contained in Explanation 2(v) to section 9(1)(vi) of the income-tax Act, 1961 and would not in any manner make the expression otiose. STATE OF MADRAS V. SWASTIX TOBACCO FACTORY [1966] AIR 1966 SC 1000; [1966] 3 SCR 79 relied on. While Explanation 2(v) to section 90Xvi) of the Ad, when it speaks of "all of any rights...in respect of copyright" is more expansive than the DTAA provision, which speaks of the "use of or the right to use" any copyright, when it comes Jo the expression "use of, or the right to use", the same position would obtain under Explanation 2(v)…

Tata Consultancy Services Ltd, Mumbai vs. ACIT Large Tax Payer Unit-1, Mumbai

797/Mum/2018

ITA 1769/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Apr 2022AY 2013-14
Section 143(3)Section 2Section 2(43)Section 37Section 40Section 90

…ing to be given to the expression "in respect of" contained in Explanation 2(v) to section 9(1)(vi) of the income-tax Act, 1961 and would not in any manner make the expression otiose. STATE OF MADRAS V. SWASTIX TOBACCO FACTORY [1966] AIR 1966 SC 1000; [1966] 3 SCR 79 relied on. While Explanation 2(v) to section 90Xvi) of the Ad, when it speaks of "all of any rights...in respect of copyright" is more expansive than the DTAA provision, which speaks of the "use of or the right to use" any copyright, when it comes Jo the expression "use of, or the right to use", the same position would obtain under Explanation 2(v)…

ACIT, International Taxation, Circle-1(2)(2), New Delhi vs. Datamine International Ltd., New Delhi

ITA 6383/DEL/2017[2014-15]Status: DisposedITAT Delhi26 Nov 2021AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6383/Del/2017 : Asstt. Year : 2014-15 Acit, Vs Datamine International Ltd., International Taxation, (Now Cae Datamine International Circle-1(2)(2), Ltd.), A-41, Ground Floor, Mohan New Delhi Cooperative Industrial Area, Mathura Road, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaacd7600A Assessee By : Sh. V. K. Aggarwal, Ar Revenue By : None Date Of Hearing: 29.09.2021 Date Of Pronouncement: 26.11.2021

For Appellant: Sh. V. K. Aggarwal, ARFor Respondent: None
Section 9(1)(vi)

…orrectly held that the expression 'in respect of' in explanation 2(v) of section 9(1)(vi) would become otiose when interpreted as synonymous to 'on' or 'attributable to' which has been so interpreted by SC in State of Madras v. Swastik Tobacco Factory, (1966) 3 SCR 79 in the context of tax statute. (ii) completely missed section 16 of the Copyright Act which states that ’no person shall be entitled to copyright...otherwise than under and in accordance with the provisions of this Act or of any other law for the time being in force1 and makes it clear that the expression 'copyright' has to be understood only as is…

Ge Intelligent Platforms Asia Pacific Pte. Ltd., Gurgaon vs. ACIT (International Taxation), New Delhi

In the result, both the appeals of the assessee in ITA Nos

ITA 630/DEL/2017[2013-14]Status: DisposedITAT Delhi01 Jul 2021AY 2013-14

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Dr. Prabha Kant, CIT-DR
Section 143(3)Section 9Section 9(1)(vi)Section 90(2)

…1 THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 630/DEL/2017 [Assessment Year: 2013-14] ITA No. 5814/DEL/2017 [Assessment Year: 2014-15] GE Intelligent Platforms Asia Vs. The A.C.I.T Pacific Pte Ltd, 6th Floor, Circle – 1(3)1, 7A, Standard Chartered Building New Delhi DLF Cyber City, Phase – III Gurgaon, Haryana PAN: AAECG 6481 G [Appellant] [Respondent] Date of Hearing : 01.07.2021 Date of Pronouncement : 01.07.2021 Assessee by : Shri Sachit Jolly, Ad…

Ge Intelligent Platforms Asia Pacific Pte. Ltd., Gurgaon vs. ACIT (International Taxation), Circle-1(3)(1), New Delhi

In the result, both the appeals of the assessee in ITA Nos

ITA 5814/DEL/2017[2014-15]Status: DisposedITAT Delhi01 Jul 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Dr. Prabha Kant, CIT-DR
Section 143(3)Section 9Section 9(1)(vi)Section 90(2)

…1 THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 630/DEL/2017 [Assessment Year: 2013-14] ITA No. 5814/DEL/2017 [Assessment Year: 2014-15] GE Intelligent Platforms Asia Vs. The A.C.I.T Pacific Pte Ltd, 6th Floor, Circle – 1(3)1, 7A, Standard Chartered Building New Delhi DLF Cyber City, Phase – III Gurgaon, Haryana PAN: AAECG 6481 G [Appellant] [Respondent] Date of Hearing : 01.07.2021 Date of Pronouncement : 01.07.2021 Assessee by : Shri Sachit Jolly, Ad…

Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner of Income Tax

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…(1)(vi) of the Income Tax Act. In short, there must be transfer by way of licence or otherwise, of all or any of the rights mentioned in section 14(b) read with section 14(a) of the Copyright Act. 65. In State of Madras v. Swastik Tobacco Factory, (1966) 3 SCR 79, this Court construed the words “in respect of” used in rule 5(1)(i) of the Madras General Sales Tax (Turnover and Assessment) Rules 1939, as follows: “The House of Lords in Inland Revenue Commissioners v. Coutts & Co. [(1963) 2 All ER 722, 732], in the context of payment of estate duty, construed the words “in respect of” in Section 5(2) of…

STATE OF MADRAS v. SWASTIX TOBACCO FACTORY (3 SCR 79) — Cited in 7 Judgments | BharatTax