State of T.N v. Arooran Sugars Ltd.

1 SCC 326Reported decision1997#14606 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 1961Section 195Section 37(1)Section 40(a)(i)Section 43B(f)Section 68Section 69CSection 1962

Issues it is cited on

section 5(2)(b)section 10(2)(xv)section 43b(f)section 145(1)section 46section 9(1)(i)section 5(2)income tax settlement commissionbusiness connectionsection 48section 40(a)(i)section 194c

Judgments citing State of T.N v. Arooran Sugars Ltd.

The Authority for Advance Rulings (Income Tax) vs. Tiger Global International II Holdings

C.A. No.-000262-000262 - 2026Supreme Court15 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

…rt's decision must always bind unless the conditions on which it is based are so fundamentally altered that the decision could not have been given in the altered circumstances. 43. In State of Tamil Nadu v. Arooran Sugars Ltd. MANU/SC/0426/1997 : (1997) 1 SCC 326, this Court after setting out what was held in Shri Prithvi Cotton Mills (supra) stated: 16...The same view was reiterated in the cases of West Ramnad Electric Distribution Co. Ltd. v. State of Madras MANU/SC/0060/1962 : [(1963) 2 SCR 747 : AIR 1962 SC 1753]; Udai Ram Sharma v. Union of India [MANU/SC/0154/1968 : (1968) 3 SCR 41 : AIR…

DCIT, Central Circle 2, Rajkot vs. Aditya Birla Global Trading (India) Pvt. Ltd. (Swiss Singapore India Pvt. Ltd., Gandhidham

In the result, appeal filed by the assessee, in ITA No

ITA 353/RJT/2024[2017-18]Status: DisposedITAT Rajkot13 Feb 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.284 & 353/RJT/2024 Assessment Years: (2016-17 & 2017-18) (Hybrid Hearing) DCIT Vs. Aditya Birla Global Central Circle-2, Rajkot Trading (India) Private Limited (Earlier known as Swiss Singapore India Private Limited) Unit 204-205, 1st Floor, Rayson Arcade, Plot No.139, Sector 8, Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat (Appellant) (Respondent) & आयकरअपीलसं./ITA Nos.225 & 226/RJT/2024 Assessment Years: (2015-16 & 2018-19) (Hybrid Hearin…

Deputy Commissioner of Income Tax, Central Circle 2, Rajkot vs. Aditya Birla Global Trading(India) Pvt.Ltd. (Swiss Singapore India Pvt. Ltd.), Gandhidham

In the result, appeal filed by the assessee, in ITA No

ITA 284/RJT/2024[2016-17]Status: DisposedITAT Rajkot13 Feb 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.284 & 353/RJT/2024 Assessment Years: (2016-17 & 2017-18) (Hybrid Hearing) DCIT Vs. Aditya Birla Global Central Circle-2, Rajkot Trading (India) Private Limited (Earlier known as Swiss Singapore India Private Limited) Unit 204-205, 1st Floor, Rayson Arcade, Plot No.139, Sector 8, Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat (Appellant) (Respondent) & आयकरअपीलसं./ITA Nos.225 & 226/RJT/2024 Assessment Years: (2015-16 & 2018-19) (Hybrid Hearin…

Aditya Birla Global Trading (India) Private Limited, Gujarat vs. DCIT-ACIT Cent-2 RKT, Rajkot

In the result, appeal filed by the assessee, in ITA No

ITA 226/RJT/2024[2018-2019]Status: DisposedITAT Rajkot13 Feb 2025AY 2018-2019

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.284 & 353/RJT/2024 Assessment Years: (2016-17 & 2017-18) (Hybrid Hearing) DCIT Vs. Aditya Birla Global Central Circle-2, Rajkot Trading (India) Private Limited (Earlier known as Swiss Singapore India Private Limited) Unit 204-205, 1st Floor, Rayson Arcade, Plot No.139, Sector 8, Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat (Appellant) (Respondent) & आयकरअपीलसं./ITA Nos.225 & 226/RJT/2024 Assessment Years: (2015-16 & 2018-19) (Hybrid Hearin…

Aditya Birla Global Trading (India) Private Limited, Gujarat vs. Assistant Commissioner of Income Tax, Circle 1, Gandhihdam, Gandhidham, Gujarat

In the result, appeal filed by the assessee, in ITA No

ITA 225/RJT/2024[2015-2016]Status: DisposedITAT Rajkot13 Feb 2025AY 2015-2016

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.284 & 353/RJT/2024 Assessment Years: (2016-17 & 2017-18) (Hybrid Hearing) DCIT Vs. Aditya Birla Global Central Circle-2, Rajkot Trading (India) Private Limited (Earlier known as Swiss Singapore India Private Limited) Unit 204-205, 1st Floor, Rayson Arcade, Plot No.139, Sector 8, Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat (Appellant) (Respondent) & आयकरअपीलसं./ITA Nos.225 & 226/RJT/2024 Assessment Years: (2015-16 & 2018-19) (Hybrid Hearin…

Sarvodaya Education Trust vs. The Union of India

WP/39434/2013HC Karnataka03 Aug 2017

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

Section 1Section 2(1)

…thing in the said Articles to suggest that the Indian Legislatures do not possess the power to make retrospective legislations, which every sovereign legislature possesses. In the case of STATE OF TAMIL NADU v. AROORAN SUGARS LTD. reported in (1997) 1 SCC 326, 41 the Hon’ble Supreme Court has held that legislature has the power to amend, delete or obliterate the statute or to enact a statute prospectively or retrospectively. 44. In the case of UNION v. MADAN GOPAL KABRA reported in 1954 SCR 541, the Hon’ble Supreme Court has held that the Parliament has the power to impose retrospectively…