Vide Mahalakshmi Oil Mills v. State

1 SCC 164Supreme Court of India2010#9267 most cited

What is Vide Mahalakshmi Oil Mills v. State authority for?

When specific categories are added to a definition, only those additional categories are included, not others. This principle is affirmed by subsequent Supreme Court decisions.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Also referred to as

Mahalakshmi Oil Mills v. State · section 2(7) · definition of categories · inclusion of categories · statutory interpretation

Also reported as

71 STC 285

Issues it is cited on

section 2(7)section 36(1)(viii)section 18tax benefitsection 36(1)(vii)section 80p(4)section 22amalgamationsection 80p(2)(a)section 80p(2)(a)(i)section 32section 80p(2)

Judgments citing Vide Mahalakshmi Oil Mills v. State

Vidharbha Konkan Gramin Bank, Nagpur vs. Income Tax Officer Ward 1(5), Nagpur

In the result, appeal filed by the assessee for A

ITA 8/NAG/2019[2015-2016]Status: DisposedITAT Nagpur28 Nov 2024AY 2015-2016

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

…ficer, Labour Court/1990] 77 FJR 17: 11990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be included within the definition and none others, Vide Mahalakshmi Oil Mills v. State of A.P 1989 1 SCC 164; 1988) 71 STC 285 (SC)" The aforesaid judgment had received affirmation also, from the Hon'ble Supreme Court in the case of CIT v. Sahara India Savings and Investment Corporation Ltd. reported in [2010] 321 ITR 371." 54. So far as claim of exemption of its income is concerned, we have noted the decision of Hon'ble Supreme Court in the case of Citiz…

Vidharbha Konkan Gramin Bank, Nagpur vs. Income Tax Officer Ward 1(5), Nagpur

In the result, appeal filed by the assessee for A

ITA 7/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

…ficer, Labour Court/1990] 77 FJR 17: 11990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be included within the definition and none others, Vide Mahalakshmi Oil Mills v. State of A.P 1989 1 SCC 164; 1988) 71 STC 285 (SC)" The aforesaid judgment had received affirmation also, from the Hon'ble Supreme Court in the case of CIT v. Sahara India Savings and Investment Corporation Ltd. reported in [2010] 321 ITR 371." 54. So far as claim of exemption of its income is concerned, we have noted the decision of Hon'ble Supreme Court in the case of Citiz…

Dy. C. I. T., Circle - 1, Gorakhpur vs. Baroda Uttar Pradesh Gramin Bank Now Amalgamated With Baroda U.P. Bank, Gorakhpur

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 56/VNS/2023[2019-2020]Status: DisposedITAT Varanasi26 Sept 2023AY 2019-2020

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.51,52,53,54,55 & 56/VNS/2023 Assessment Year:2009-10, 2010-11, 2011-12, 2017-18, 2018-19 & 2019-20 The Dy. Commissioner of v. Baroda Uttar Pradesh Gramin Income Tax Bank Circle-1 Now Amalgamated with Baroda Gorakhpur U.P. Bank Buddh Vihar, Commercial Scheme, Taramandal Gorakhpur TAN/PAN:AAAJB1748G (Appellant) (Respondent) C.O. No.01,02,03,04,05 & 06/VNS/2023 [Arising out of ITA No.51,52,53,54,55 & 56/VNS/2023] Assessment Year:2009-10, 2010-11, 2011-12, 2…

Dy. C. I. T., Circle - 1, Gorakhpur vs. Baroda Uttar Pradesh Gramin Bank Now Amalgamated With Baroda U.P. Bank, Gorakhpur

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 55/VNS/2023[2018-2019]Status: DisposedITAT Varanasi26 Sept 2023AY 2018-2019

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.51,52,53,54,55 & 56/VNS/2023 Assessment Year:2009-10, 2010-11, 2011-12, 2017-18, 2018-19 & 2019-20 The Dy. Commissioner of v. Baroda Uttar Pradesh Gramin Income Tax Bank Circle-1 Now Amalgamated with Baroda Gorakhpur U.P. Bank Buddh Vihar, Commercial Scheme, Taramandal Gorakhpur TAN/PAN:AAAJB1748G (Appellant) (Respondent) C.O. No.01,02,03,04,05 & 06/VNS/2023 [Arising out of ITA No.51,52,53,54,55 & 56/VNS/2023] Assessment Year:2009-10, 2010-11, 2011-12, 2…

Dy. C. I. T., Circle - 1, Gorakhpur vs. Baroda Uttar Pradesh Gramin Bank Now Amalgamated With Baroda U. P.. Bank, Gorakhpur

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 54/VNS/2023[2017-2018]Status: DisposedITAT Varanasi26 Sept 2023AY 2017-2018

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.51,52,53,54,55 & 56/VNS/2023 Assessment Year:2009-10, 2010-11, 2011-12, 2017-18, 2018-19 & 2019-20 The Dy. Commissioner of v. Baroda Uttar Pradesh Gramin Income Tax Bank Circle-1 Now Amalgamated with Baroda Gorakhpur U.P. Bank Buddh Vihar, Commercial Scheme, Taramandal Gorakhpur TAN/PAN:AAAJB1748G (Appellant) (Respondent) C.O. No.01,02,03,04,05 & 06/VNS/2023 [Arising out of ITA No.51,52,53,54,55 & 56/VNS/2023] Assessment Year:2009-10, 2010-11, 2011-12, 2…

Dy. C. I. T., Circle - 1, Gorakhpur vs. Baroda Uttar Pradesh Gramin Bank Now Amalgamated With Baroda U.P. Bank, Gorakhpur

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 53/VNS/2023[2011-2012]Status: DisposedITAT Varanasi26 Sept 2023AY 2011-2012

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.51,52,53,54,55 & 56/VNS/2023 Assessment Year:2009-10, 2010-11, 2011-12, 2017-18, 2018-19 & 2019-20 The Dy. Commissioner of v. Baroda Uttar Pradesh Gramin Income Tax Bank Circle-1 Now Amalgamated with Baroda Gorakhpur U.P. Bank Buddh Vihar, Commercial Scheme, Taramandal Gorakhpur TAN/PAN:AAAJB1748G (Appellant) (Respondent) C.O. No.01,02,03,04,05 & 06/VNS/2023 [Arising out of ITA No.51,52,53,54,55 & 56/VNS/2023] Assessment Year:2009-10, 2010-11, 2011-12, 2…

Dy. C. I. T., Circle - 1, Gorakhpur vs. Baroda Uttar Pradesh Gramin Bank Now Amalgamated With Baroda U.P. Bank, Gorakhpur

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 52/VNS/2023[2010-2011]Status: DisposedITAT Varanasi26 Sept 2023AY 2010-2011

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.51,52,53,54,55 & 56/VNS/2023 Assessment Year:2009-10, 2010-11, 2011-12, 2017-18, 2018-19 & 2019-20 The Dy. Commissioner of v. Baroda Uttar Pradesh Gramin Income Tax Bank Circle-1 Now Amalgamated with Baroda Gorakhpur U.P. Bank Buddh Vihar, Commercial Scheme, Taramandal Gorakhpur TAN/PAN:AAAJB1748G (Appellant) (Respondent) C.O. No.01,02,03,04,05 & 06/VNS/2023 [Arising out of ITA No.51,52,53,54,55 & 56/VNS/2023] Assessment Year:2009-10, 2010-11, 2011-12, 2…

Dy. C. I. T., Circle - 1, Gorakhpur vs. Baroda Uttar Pradesh Gramin Bank Now Amalgamated With Baroda U.P. Bank, Gorakhpur

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 51/VNS/2023[2009-2010]Status: DisposedITAT Varanasi26 Sept 2023AY 2009-2010

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.51,52,53,54,55 & 56/VNS/2023 Assessment Year:2009-10, 2010-11, 2011-12, 2017-18, 2018-19 & 2019-20 The Dy. Commissioner of v. Baroda Uttar Pradesh Gramin Income Tax Bank Circle-1 Now Amalgamated with Baroda Gorakhpur U.P. Bank Buddh Vihar, Commercial Scheme, Taramandal Gorakhpur TAN/PAN:AAAJB1748G (Appellant) (Respondent) C.O. No.01,02,03,04,05 & 06/VNS/2023 [Arising out of ITA No.51,52,53,54,55 & 56/VNS/2023] Assessment Year:2009-10, 2010-11, 2011-12, 2…

Deputy Commissioner of Income Tax, Circle-1(1), Hubballi vs. M/S. Karnataka Vikas Grameen Bank Limited, Dharwad

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

ITA 720/BANG/2020[2016-17]Status: DisposedITAT Bangalore05 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.AFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

…ficer, Labour Court/1990] 77 FJR 17; |1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be included within the definition and none others, Vide Mahalakshmi Oil Mills v. State of A.P 1989 1 SCC 164; 1988) 71 STC 285 (SC)" The aforesaid judgment had received affirmation also, from the Hon'ble Supreme Court in the case of CIT v. Sahara India Savings and Investment Corporation Ltd. reported in [2010] 321 ITR 371." 54. So far as claim of exemption of its income is concerned, we have noted the decision of Hon'ble Supreme Court in the case of Citiz…

M/S Karnataka Vikas Grameena Bank, Dharwad vs. Assistant Commissioner of Income Tax, Circle-2(1), Hubballi

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

ITA 611/BANG/2020[2016-17]Status: DisposedITAT Bangalore02 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.A, S.V Ravishankar, AdvocateFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

…ficer, Labour Court/1990] 77 FJR 17; |1990) 3 SCC 682. However, when certain other categories are added then it means that only those additional categories will be included within the definition and none others, Vide Mahalakshmi Oil Mills v. State of A.P 1989 1 SCC 164; 1988) 71 STC 285 (SC)" The aforesaid judgment had received affirmation also, from the Hon'ble Supreme Court in the case of CIT v. Sahara India Savings and Investment Corporation Ltd. reported in [2010] 321 ITR 371." 54. So far as claim of exemption of its income is concerned, we have noted the decision of Hon'ble Supreme Court in the case of Citiz…

Director Ofincome Tax-II vs. British Airways Plc

ITA/338/2014HC Delhi05 Mar 2015

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

Section 14(1)(e)Section 25

…RC.REV.338/2014 Page 1 $~J * IN THE HIGH COURT OF DELHI AT NEW DELHI % Pronounced on: 06.04.2018 + RC.REV. 338/2014 SANJEEV CHUGH ( DECEASED)THROUGH HIS LRS.. Petitioner Through Mr.Subhiksh Vasudev, Advocate Versus OM PRAKASH BATRA & ANR ..... Respondent Through Mr.K.R.Gupta and Mr.Nitin Gupta, Advs. CORAM: HON'BLE MR. JUSTICE JAYANT NATH JAYANT NATH, J. 1. The present Revision Petition is filed under section 25-B(8) of the Delhi Rent Control Act, 1958 ( hereinafter referred to as the DRC Act) seeking to impugn the order dated 15.7.201…