State of West Bengal v. Kesoram Industries Limited

Navodia Times Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

…s extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as "Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]", for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatise, summed up the following principles applicable to the interpretation of a taxing statute: '(i) In interp…

Assistant Commissioner of Income Tax, Circle, Korba vs. M/S. Dee Vee Project Ltd., Korba

In the result, appeal of the revenue is allowed/partly allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.69/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income-Tax, Circle, Korba (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Dee Vee Project Ltd. First Floor, Vikas Complex, P.H. Road, Korba (C.G.) Pan : Aaecd4619B ……""यथ" / Respondent

…s extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatise, summed up the following principles applicable to the interpretation of a taxing statute: ‘(i) In interp…

Shri Dharmendra Hirubhai Patel, Surat vs. Dy. Commissioner of Income Tax, CPC, Bangluru, Surat

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.139/Srt/2021 Assessment Year: (2018-19) (Physical Court Hearing) Dharmendra Hirubhai Patel, Vs. The Dcit, Cpc, Motawada Steet, At & Po. Hazira, Bangluru. Tal: Choryasi, Surat – 394270. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amhpp6575A (Appellant) (Respondent) Assessee By Shri Deven Kapadia, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 04/01/2023 10/01/2023 Date Of Pronouncement

…s extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatise, summed up the following principles applicable to the interpretation of a taxing statute: ITA No.139/SRT…

Hotel Miramar, Daman vs. Assistnt Commissioner of Income Tax, Vapi

In the result, appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.129/Srt/2021 "नधा"रणवष"/Assessment Year: (2017-18) (Virtual Court Hearing) Hotel Miramar, Vs. The Acit, Vapi Circle, Devka Beach, Nani Daman, Vapi. Daman – 396210, Daman & Diu (U.T). (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfh5561Q Assessee By Shri Kaushani Shah Proxy Ca For Shri Hardik Vora, Ar Respondent By Shri Vinod Kumar, Sr.Dr Date Of Hearing 19/12/2022 Date Of Pronouncement 29/12/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2017-18, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short “The Ld. Cit(A)”], National Faceless Appeal Centre [In Short ‘The Nfac’], Delhi, Which In Turn Arises Out Of An Assessment Order Passed By Assessing Officer, Central Processing Centre (Cpc), Bengaluru, Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), Dated 15.04.2019. 2. At The Outset, Learned Counsel For The Assessee Fairly Agreed That The Issue In This Appeal Pertains To Employees’ Contribution To Provident Fund & Esic, Which Is Squarely Covered Against The Assessee By The Judgment Of Hon'Ble Supreme Court In Checkmate Services Pvt. Ltd., In Civil Application No.2833 Of 2016, Dated 12.10.2022. 3. On The Other Hand, The Learned Departmental Representative (Ld. Dr) For The Revenue Also Agreed That The Present Assessee’S Appeal Is Covered Against The Ita 129/Srt/2021/Ay.2017-18 Hotel Miramar

…s extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatise, summed up the following principles applicable to the interpretation of a taxing statute: ‘(i) In interp…

M/S. Rajputana Stainless Ltd., Panchmahal vs. The Principal CIT, (Central), Surat at Vadodara, Vadodara

In the result, the appeal of the assessee is dismissed in above terms

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.114/Srt/2022 (िनधा"रण वष" / Assessment Year: (2017-18) (Virtual Court Hearing) Rajputana Stainless Ltd. Principal Commissioner Of 213, Madhvas, Halol Kalol Road, Income Tax (Central), Surat At Vs. Kalol, Panchmahal-389330 Vadod "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacr 9333 G (Appellant ) (Respondent)

…s extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatise, summed up the following principles applicable to the interpretation of a taxing statute: ‘(i) In interp…

Royal Furnisher, Jammu vs. Assesing Officer Ward- 2 (2), Jammu

In the result appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

…s extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as "Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]", for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatise, summed up the following principles applicable to the interpretation of a taxing statute: '(i) In interp…

Siddhi Vinayak Knots & Prints Private Limited, Surat vs. Pr. CIT-2, Surat

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.58/Srt/2022 "नधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs. The Pcit-2, A-26, Central Park, Gidc, Pandesara Surat. S.O., Pandesara, Surat-394221. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamcs4421L

…d. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatise, summed up the following principles applicable to the interpretation of a taxing statute: ‘(i) In interpreting a taxing statute, equitable considerations are entirely out of place. A taxing statute cannot ITA 58/SRT/202…

Vinod Kumar Tandon, Allahabad vs. DCIT(CPC), Begaluru

In the result, appeal of the assessee is dismissed

…d. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as "Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]", for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatise, summed up the following principles applicable to the interpretation of a taxing statute: (i) In interpreting a taxing statute, equitable considerations are entirely out of place. A taxing statute cannot be interpreted…

Checkmate Services P Ltd vs. Commissioner of Income Tax-I

Bench: HON'BLE THE CHIEF JUSTICE

…tracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatise, summed up the following principles applicable to the interpretation of a taxing statute: ‘(i) In…