Stonecraft Enterprises v. Commissioner of Income Tax

3 SCC 343Reported decision1999#3904 most cited

What is Stonecraft Enterprises v. Commissioner of Income Tax authority for?

The interpretation of specific terms within a statute requires considering the context and meaning derived from associated words, rather than isolated definitions.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2004 to 2018.

Also referred to as

Stonecraft Enterprises v. Commissioner of Income Tax · Section 80-HHC · minerals and ores · granite · interpretation of statutes · noscitur a sociis

Read the full judgment

Issues it is cited on

section 44aasection 194jsection 260section 260asection 44afees for technical servicessection 201section 194section 44section 20section 19section 26

Judgments citing Stonecraft Enterprises v. Commissioner of Income Tax

Nunhems India Private Limited, Hyderabad vs. Asst.CIT, Circle 16(1)

In the result, the assessee’s appeal for the A

ITA 1775/HYD/2013[2009-10]Status: DisposedITAT Hyderabad05 Jul 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…al services' and 'consultancy services'. 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises vs. CIT (1999) 153 CTR (SC) 86 : (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of s. 80HHC(2)(b) of the said Act relating to asst. yrs. 1985-86, 1987-88 and 1988-89. In the said sub-s. (2)(b) of s. 80HHC, it was provided that the section did not apply to the following goods or merchandise, namely : (i) mineral oil; and (ii) minerals an…

Nunhems India Private Limited, R.R.Dist vs. JCIT, Range 16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 327/HYD/2012[2008-2009]Status: DisposedITAT Hyderabad05 Jul 2018AY 2008-2009

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…al services' and 'consultancy services'. 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises vs. CIT (1999) 153 CTR (SC) 86 : (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of s. 80HHC(2)(b) of the said Act relating to asst. yrs. 1985-86, 1987-88 and 1988-89. In the said sub-s. (2)(b) of s. 80HHC, it was provided that the section did not apply to the following goods or merchandise, namely : (i) mineral oil; and (ii) minerals an…

Nunhems India Pvt.Ltd., R.R.Dist vs. Addl.CIT, Range-16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 290/HYD/2011[2006-07]Status: DisposedITAT Hyderabad05 Jul 2018AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…al services' and 'consultancy services'. 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises vs. CIT (1999) 153 CTR (SC) 86 : (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of s. 80HHC(2)(b) of the said Act relating to asst. yrs. 1985-86, 1987-88 and 1988-89. In the said sub-s. (2)(b) of s. 80HHC, it was provided that the section did not apply to the following goods or merchandise, namely : (i) mineral oil; and (ii) minerals an…

Commissioner of Central Excise Etc vs. M/S.Aishwarya Industries Through Its Managing Director Etc

C.A. No.-006703-006710 - 2009Supreme Court13 Apr 2018

Bench: Us.

…990) 2 SCC 203 and Commr. of Customs v. G.C. Jain (2011) 12 SCC 713). A residuary entry can be taken refuge of only in the absence of a specific entry; that is to say, the latter will always prevail over the former [see CCE v. Jayant Oil Mills (P) Ltd. (1989) 3 SCC 343, HPL Chemicals Ltd. v. CCE (2006) 5 SCC 208, Western India Plywoods Ltd. v. Collector of Customs (2005) 12 SCC 731 and CCE v. Carrier Aircon Ltd. (2006) 5 SCC 596]. 40. In Commissioner of Central Excise, Delhi v. Carrier Aircon Ltd. (2006) 5 SCC 596, this Court held as under:- "14. End use to which the product is put to by itself cannot be determi…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are disposed of in above terms

ITA/893/2010HC Delhi19 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…0. This Court in MAC APP. No.329/2010 titled Oriental Insurance Company Limited v. Rakesh Kumar and Others and other appeals decided by a common judgment dated 29.02.2012 noticed some divergence of opinion in Malla Prakasarao v. Malla Janaki & Ors.(2004) 3 SCC 343; National Insurance Company Limited v. Kusum Rai & Ors., (2006) 4 SCC 250; National Insurance Company MAC. APP. No.893/2010 & 34/2011 Page 12 of 14 Limited v. Vidhyadhar Mahariwala & Ors., (2008) 12 SCC 701; Ishwar Chandra & Ors. v. The Oriental Insurance Company Limited & Ors., (2007) 10 SCC 650; and Premkumari & Ors. v. Pr…

Commnr. of Central Excise vs. M/S. Wockhardt Life Science Ltd

C.A. No.-000783-000803 - 2004Supreme Court22 Feb 2012
Section 11Section 11A

…90) 2 SCC 203; Commissioner of Customs v. G.C. Jain, (2011) 12 SCC 713]. A residuary entry can be taken refuge of only in the absence of a specific entry; that is to say, the latter will always prevail over the former [see CCE v. Jayant Oil Mills, (1989) 3 SCC 343; HPL Chemicals v. CCE, (2006) 5 SCC 208; Western India Plywoods v. Collector of Customs, (2005) 12 SCC 731; CCE v. Carrier Aircon, (2006) 5 SCC 596]. In CCE v. Carrier Aircon, (2006) 5 SCC 596, this Court held: “14… There are a number of factors which have to be taken into consideration for determining the classification of a product…

CIT vs. Motiwala & Sons

The appeals are disposed of in above terms

ITA/34/2011HC Delhi22 Sept 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

…0. This Court in MAC APP. No.329/2010 titled Oriental Insurance Company Limited v. Rakesh Kumar and Others and other appeals decided by a common judgment dated 29.02.2012 noticed some divergence of opinion in Malla Prakasarao v. Malla Janaki & Ors.(2004) 3 SCC 343; National Insurance Company Limited v. Kusum Rai & Ors., (2006) 4 SCC 250; National Insurance Company MAC. APP. No.893/2010 & 34/2011 Page 12 of 14 Limited v. Vidhyadhar Mahariwala & Ors., (2008) 12 SCC 701; Ishwar Chandra & Ors. v. The Oriental Insurance Company Limited & Ors., (2007) 10 SCC 650; and Premkumari & Ors. v. Pr…

Commissioner of Income Tax Xvii vs. Hutchison Essar Telecom Ltd

The appeals are dismissed

ITA-1177/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…ervices‖ and ―consultancy services.‖ 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises v. Commissioner of Income Tax: (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of Section 80-HHC (2) (b) of the said Act relating to assessment years 1985-86, 1987-88 and 1988-89. In the said sub-section (2) (b) of Section 80- HHC, it was provided that the Section did not apply to the following goods or merchandise, namely:- (i)…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1171/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…ervices‖ and ―consultancy services.‖ 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises v. Commissioner of Income Tax: (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of Section 80-HHC (2) (b) of the said Act relating to assessment years 1985-86, 1987-88 and 1988-89. In the said sub-section (2) (b) of Section 80- HHC, it was provided that the Section did not apply to the following goods or merchandise, namely:- (i)…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1154/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…ervices‖ and ―consultancy services.‖ 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises v. Commissioner of Income Tax: (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of Section 80-HHC (2) (b) of the said Act relating to assessment years 1985-86, 1987-88 and 1988-89. In the said sub-section (2) (b) of Section 80- HHC, it was provided that the Section did not apply to the following goods or merchandise, namely:- (i)…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1159/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…ervices‖ and ―consultancy services.‖ 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises v. Commissioner of Income Tax: (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of Section 80-HHC (2) (b) of the said Act relating to assessment years 1985-86, 1987-88 and 1988-89. In the said sub-section (2) (b) of Section 80- HHC, it was provided that the Section did not apply to the following goods or merchandise, namely:- (i)…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1155/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…ervices‖ and ―consultancy services.‖ 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises v. Commissioner of Income Tax: (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of Section 80-HHC (2) (b) of the said Act relating to assessment years 1985-86, 1987-88 and 1988-89. In the said sub-section (2) (b) of Section 80- HHC, it was provided that the Section did not apply to the following goods or merchandise, namely:- (i)…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1135/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…ervices‖ and ―consultancy services.‖ 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises v. Commissioner of Income Tax: (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of Section 80-HHC (2) (b) of the said Act relating to assessment years 1985-86, 1987-88 and 1988-89. In the said sub-section (2) (b) of Section 80- HHC, it was provided that the Section did not apply to the following goods or merchandise, namely:- (i)…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1121/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…ervices‖ and ―consultancy services.‖ 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises v. Commissioner of Income Tax: (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of Section 80-HHC (2) (b) of the said Act relating to assessment years 1985-86, 1987-88 and 1988-89. In the said sub-section (2) (b) of Section 80- HHC, it was provided that the Section did not apply to the following goods or merchandise, namely:- (i)…

Commissioner of Income Tax vs. Escotel Mobile Communications

The appeals are dismissed

ITA-1020/2008HC Delhi31 Oct 2008
Section 194JSection 260A

…ervices‖ and ―consultancy services.‖ 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises v. Commissioner of Income Tax: (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of Section 80-HHC (2) (b) of the said Act relating to assessment years 1985-86, 1987-88 and 1988-89. In the said sub-section (2) (b) of Section 80- HHC, it was provided that the Section did not apply to the following goods or merchandise, namely:- (i)…

Commissioner of Income Tax vs. Escotel Mobile Communications Limited

The appeals are dismissed

ITA-698/2008HC Delhi31 Oct 2008
Section 194JSection 260A

…ervices‖ and ―consultancy services.‖ 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises v. Commissioner of Income Tax: (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of Section 80-HHC (2) (b) of the said Act relating to assessment years 1985-86, 1987-88 and 1988-89. In the said sub-section (2) (b) of Section 80- HHC, it was provided that the Section did not apply to the following goods or merchandise, namely:- (i)…

Commissioner of Income Tax (TDS) vs. Escotel Mobile Communications

The appeals are dismissed

ITA-697/2008HC Delhi31 Oct 2008
Section 194JSection 260A

…ervices‖ and ―consultancy services.‖ 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises v. Commissioner of Income Tax: (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of Section 80-HHC (2) (b) of the said Act relating to assessment years 1985-86, 1987-88 and 1988-89. In the said sub-section (2) (b) of Section 80- HHC, it was provided that the Section did not apply to the following goods or merchandise, namely:- (i)…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1120/2007HC Delhi31 Oct 2008
Section 194JSection 260A

…ervices‖ and ―consultancy services.‖ 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises v. Commissioner of Income Tax: (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of Section 80-HHC (2) (b) of the said Act relating to assessment years 1985-86, 1987-88 and 1988-89. In the said sub-section (2) (b) of Section 80- HHC, it was provided that the Section did not apply to the following goods or merchandise, namely:- (i)…

The Commissioner of Income Tax Xvii vs. Hutchison Essar Telecom Ltd

The appeals are dismissed

ITA - 1177 / 2007HC Delhi31 Oct 2008
Section 194JSection 260A

…ervices‖ and ―consultancy services.‖ 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises v. Commissioner of Income Tax: (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of Section 80-HHC (2) (b) of the said Act relating to assessment years 1985-86, 1987-88 and 1988-89. In the said sub-section (2) (b) of Section 80- HHC, it was provided that the Section did not apply to the following goods or merchandise, namely:- (i)…

Commissioner of Income Tax (TDS) vs. Bharti Cellular Limited

The appeals are dismissed

ITA - 1171 / 2007HC Delhi31 Oct 2008
Section 194JSection 260A

…ervices‖ and ―consultancy services.‖ 18. To conclude the discussion on the application of the rule of noscitur a sociis, we think that a reference to the Supreme Court decision in the case of Stonecraft Enterprises v. Commissioner of Income Tax: (1999) 3 SCC 343 would be apposite. In that case the Supreme Court was required to interpret the provisions of Section 80-HHC (2) (b) of the said Act relating to assessment years 1985-86, 1987-88 and 1988-89. In the said sub-section (2) (b) of Section 80- HHC, it was provided that the Section did not apply to the following goods or merchandise, namely:- (i)…