UOI v. Wood Papers Ltd.

4 SCC 256Reported decision1990#4049 most cited

What is UOI v. Wood Papers Ltd. authority for?

In the interpretation of taxing statutes, exemption provisions are to be construed strictly, but once eligibility criteria are met, the exemption notification should be liberally construed to give it full play.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2025.

Also referred to as

Union of India v. Wood Papers Ltd. · exemption provisions · strict construction · liberal construction · taxing statute · eligibility criteria · 1990 4 SCC 256

Sections most often in play

Section 139(1)Section 139(4)Section 143(3)Section 24(b)Section 48Section 54Section 54FSection 80IA(4)

Issues it is cited on

section 143(2)companysection 143(3)indiatotal incomebusinessdocument

Judgments citing UOI v. Wood Papers Ltd.

Ramnath and Co vs. The Commissioner of Income Tax

C.A. No.-002506-002509 - 2020Supreme Court05 Jun 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 80

…nch of this Court examined several of the past decisions including that by another Constitution Bench in CCE v. Hari Chand Shri Gopal: (2011) 1 SCC 236 as also that by a Division Bench of this Court in the case of UOI v. Wood Papers Ltd.: (1990) 4 SCC 256 wherein, the principles were stated in clear terms that the question as to whether a subject falls in the notification or in the exemption clause has to be strictly construed; and once the ambiguity or doubt is resolved by interpreting the applicability of exemption clause strictly, the Court may construe the exemption clause liberally. This Court…

Kapil Kumar Agarwal, Gurgaon vs. DCIT, Gurgaon

Appeal of the assessee is allowed

ITA 2630/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishikapil Kumar Agarwal, Vs. Dcit, C/O. Ipsaa House Anm & Circle-1(1), Associates, J021A, Mayfiled Gurgaoon Gardens, Sector-51, Gurgaon Pan: Aacpa2412L (Appellant) (Respondent)

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Smt Sugandha Sharma, Sr. DR
Section 143Section 54Section 54F

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Kapil Kumar Agarwal, Vs. DCIT, C/o. IPSAA House ANM & Circle-1(1), Associates, J021A, Mayfiled Gurgaoon Gardens, Sector-51, Gurgaon PAN: AACPA2412L (Appellant) (Respondent) Assessee by : Shri Piyush Kaushik, Adv Revenue by: Smt Sugandha Sharma, Sr. DR Date of Hearing 07/03/2019 Date of pronouncement 30/04/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee, individual against the order of the Commissioner of Income Tax (Appeals) – 1, Gu…

Commnr. of Customs (Import), Mumbai vs. M/S. Dilip Kumar and Company

C.A. No.-003327-003327 - 2007Supreme Court30 Jul 2018

Bench: A Bench Of Two­Judges. The Matter Then Went Before A Three­Judge Bench Consisting One Of Us (Ranjan Gogoi, J.). The Three­ Judge Bench Having Noticed The Unsatisfactory State Of Law As It Stands Today, Opined That The Dicta In Sun Export Case (Supra), Requires Reconsideration & That Is How The Matter Has Been Placed Before This Constitution Bench. 2

…IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3327 OF 2007 COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI …APPELLANT(S) VERSUS M/S. DILIP KUMAR AND COMPANY & ORS. …RESPONDENT(S) J U D G M E N T N . V . R A M A N A , J . 1. This Constitution Bench is setup to examine the correctness of the ratio in Sun Export Corporation, Bombay v. Collector of Customs, Bombay, (1997) 6 SCC 564 [hereinafter referred as ‘Sun Export Case’ for brevity], namely the question is ­ What is the interpretative rule to be applied while interpreting…

ACIT, Cir-32, Kolkata vs. Jitendra Seth, Kolkata

Appeal is dismissed

ITA 1420/KOL/2016[2012-13]Status: DisposedITAT Kolkata27 Jul 2018AY 2012-13

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year:2012-13 Acit, Circle-32, Jitendra Seth बनाम 10B, Middleton Row, 87, Karnani Estate, 209, / 2Nd Floor, Kolkata-71 V/S. A.J.C. Bose Road, Kolkata-700 017 [Pan No.Ajhs 9552 M] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Saurabh Kumar, Addl. Cit-Sr-Dr अपीलाथ" क" ओर से/By Appellant Shri Miraj D Shah, Ar ""यथ" क" ओर से/By Respondent 04-07-2018 सुनवाई क" तार"ख/Date Of Hearing 27-07-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Challenges Commissioner Of Income Tax (Appeals)-9, Kolkata’S Order Dated 31.03.2016 Passed In Case No. 749/Cit(A)-9/Cir-32/2014-15/Kol, Reversing Assessing Officer’S Action Disallowing Assessee’S Commission Paid Of ₹51,56,694/- As Well As Partly Restricting Section 54F Deduction Disallowance To ₹42,39,181/- Out Of ₹56,52,242/-; Respectively, Involving Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’ Heard Both The Parties. Case File Perused.

Section 133(6)Section 143(3)Section 44ASection 54F

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member Assessment Year:2012-13 ACIT, Circle-32, Jitendra Seth बनाम 10B, Middleton Row, 87, Karnani Estate, 209, / 2nd Floor, Kolkata-71 V/s. A.J.C. Bose Road, Kolkata-700 017 [PAN No.AJHS 9552 M] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Saurabh Kumar, Addl. CIT-SR-DR अपीलाथ" क" ओर से/By Appellant Shri Miraj D Shah, AR ""यथ" क" ओर से/By Respondent 04-07-2018 सुनवाई क" तार"ख/Date of Hearing 27-07-2018 घोषणा क" तार"ख/Date of Pron…

ITO WD 2(4), Thane vs. Shiv Om Universal, Badlapur

In the result, the Revenue’s appeal is dismissed

ITA 6754/MUM/2014[2008-09]Status: DisposedITAT Mumbai22 Sept 2016AY 2008-09
For Appellant: Shri Vachaspati TripathiFor Respondent: Shri Shriram Bajaj
Section 143(3)Section 80

…ch as an exemption is an exception to the general rule, once the subject falls 18 ITO vs. Shiv Om Universal within the purview of the provision, so that the same is applicable, it is to be construed liberally (refer: Union of India v. Wood Papers Ltd. (1990) 4 SCC 256: AIR 1991 SC 2049 (at pp. 2051-52); Hansraj Gordhandas v. H.H. Dave AIR 1970 SC 755). We also derive support from Bajaj Tempo Ltd. vs. CIT [1992] 196 ITR 188 (SC), wherein it stands held as under: [Head Notes at pg. 189] ‘A provision in a taxing statute granting incentives for promoting growth and development should be construed liberally; and sinc…

The Commissioner of Income Tax - II vs. M/s. Kumar Raja Associates

In the result, all the Tax Revision

ITTA/191/2008HC Telangana23 Mar 2016

Bench: Floor, Opp.Gurudware Bus Stop, Th Stat, 0/O.Meghana Towers, 4 Visakhapatnam. ... Petitioner & M/S.Pulp-N-Pack [P] Limited, Tadimalla ... Respondent : Sri T.C.D.Sekhar, Gp For Commercial Tax Counsel For The Respondent : Sri S Suribabu, Representing On Behalf Of Sri S R R Viswanath Counsel For The Petitioner

For Respondent: Sri T.C.D.Sekhar, GP for Commercial Tax
Section 22

…IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WEDNESDAY, THE EIGHTH DAY OF MAY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI AND THE HONOURABLE SRI JUSTICE HARINATH.N TAX REVISION CASE Nos.83.135,149 & 191 of 2008 TAX REVISION CASE No.83 of 2008 Petition under Section 22 (1) under Rule 10 of APGST Rules under Section APGST Act, to revise the order dated 21.01.2008 made in T.A. No.61 of 2007 passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad preferred against the order of the Deputy Commissioner (CT), Eluru in R.F.No.8/2007-2008 (CST Act), dated 23.05.2007…

Commissioner of Income Tax - Xv vs. Bharti Mishra

ITA - 567 / 2013HC Delhi18 Dec 2013
Section 54Section 54F

…nst the subject but once ambiguity or doubt about applicability is lifted and the subject falls in the notification then full play should be given to it and it calls for a wider and liberal construction. (SeeUnion of India v. Wood Papers Ltd. [(1990) 4 SCC 256 : 1990 SCC (Tax) 422] and Mangalore Chemicals and Fertilisers Ltd. v. CCT [1992 Supp (1) SCC 21] to which reference has been made earlier.)” 22. In G.P. Ceramics (P) Ltd. v. CTT [(2009) 2 SCC 90] , this Court has held: (SCC pp. 101-02, para 29) “29. It is now a well-established principle of law that whereas eligibility criteria laid down…

The Commissioner of Income Tax IV vs. New Bombay Goods Transport

ITTA/249/2013HC Telangana11 Jul 2013

M/S. Bonanzo Engg. &Chemical Pvt. Ltd vs. Commnr. of Central Excise

C.A. No.-006433-006433 - 2003Supreme Court14 Feb 2012
Section 5A

…r duty under the Act. Secondly, merely because the assessee has not claimed any refund on the duty paid by him would not come in the way of claiming benefit of the Notification No.175/86-CE dated 1.3.86. 14. In Union of India v. Wood Papers Ltd., (1990) 4 SCC 256, this Court has observed: 4. Literally exemption is freedom from liability, tax or duty. Fiscally it may assume varying shapes, specially, in a growing economy. For instance tax holiday to new units, concessional rate of tax to goods or persons for limited period or with the specific objective etc. That is why its construction, unlike ch…