“purposive interpretation”

MiscellaneousStatutory InterpretationStatutory Interpretation204 judgments

The decision most relied on for purposive interpretation is CIT v. Anjum M.H. Ghaswala (252 ITR 1), cited in 452 judgments on BharatTax.

Leading authorities on purposive interpretation

CIT v. Anjum M.H. Ghaswala

252 ITR 1 · 2001 · Supreme Court

452

citing judgments

Levy of interest under sections 234A, 234B, and 234C of the Income Tax Act is mandatory. Tax statutes are to be interpreted strictly, allowing no room for purposive interpretation.

Bajaj Tempo Ltd. v. CIT

196 ITR 188 · 1992 · Supreme Court

289

citing judgments

Provisions in taxing statutes that grant incentives, concessions, or exemptions for promoting economic growth and industrialization must be interpreted liberally and purposively. Any restrictions placed on such provisions should also be construed reasonably to advance their objective, not frustrate it.

Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Others

118 ITR 507 · 1979 · Supreme Court

268

citing judgments

For condoning delay, the term 'sufficient cause' must be interpreted liberally and purposively to advance justice. Delay not tainted by mala fides, gross negligence, or recklessness, and based on honestly obtained legal advice, constitutes sufficient cause.

CIT v. Gold Coin Health Food Pvt. Ltd.

304 ITR 308 · 2008 · Supreme Court

229

citing judgments

A clarificatory or declaratory amendment to a statutory provision has retrospective effect from the date the original provision came into force, as its purpose is to clarify existing law rather than introduce new law.

Smt. Tarulata Shyam v. CIT

108 ITR 345 · 1977 · Supreme Court

209

citing judgments

Taxing statutes must be interpreted strictly, assuming that the law-making authority does not commit a mistake or make an omission. There is no room for purposive interpretation under direct tax laws.

Sreenivas Charitable Trust v. Dy. CIT

280 ITR 357 · 2006 · High Court

182

citing judgments

The expression "sufficient cause" for condoning delay in filing appeals must receive a liberal and purposive construction. This approach aims to advance substantial justice, which is of paramount importance.

CIT v. J.H. Gotla

156 ITR 323 · 1985 · Supreme Court

176

citing judgments

The Supreme Court holds that for income tax purposes, the term 'income' includes 'loss,' allowing for the set-off of a spouse's or minor child's business losses when their income is clubbed with the assessee. This decision emphasizes interpreting tax statutes, especially benevolent provisions, by considering the legislative scheme over a strict literal construction.

(ii) CIT v. Hindustan Bulk Carriers

3 SCC 57 · 2003 · Reported

131

citing judgments

Courts must reject interpretations that defeat the plain intention of the legislature, even if language is imprecise. A statute must be read as a whole, construing provisions harmoniously to avoid rendering any part otiose or a dead letter.

Judgments citing purposive interpretation

Ultratech Cement Ltd, Mumbai vs. DCIT CC 1(4), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 465/MUM/2020[2015-16]Status: DisposedITAT Mumbai12 May 2023AY 2015-16

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Ultratech Cement Limited V. Dcit, Central Circle-1(4) Ahura Centre, ‘B’ Wing 2Nd Floor Room No. 902, 9Th Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Dcit, Central Circle-1(4) V. M/S. Ultratech Cement Limited Room No. 902, 9Th Floor Ahura Centre, ‘B’ Wing 2Nd Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

Section 115Section 32Section 32ASection 80I

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND

Jardine Lloyd Thomposn India P.Ltd, Mumbai vs. ACIT15(2)(1), Mumbai

The appeal is partly allowed

ITA 6313/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 May 2023AY 2013-14

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 10ASection 143(2)Section 143(3)

direct result of export but from the Bank Deposits etc., and therefore eligible for 100% deduction. 36. We have to take a purposive interpretation of the Scheme of the Act for the exemption under Section 1 A/10-B of the Act and for the object of granting such incentive ... selected the Parliament, the play-in-the-joints is allowed to the Legislature and the liberal interpretation of t exemption provisions to make a purposive interpretation, was also propounded by Hon'ble Supreme Court the following cases:— [I] In Bajaj Tempo Ltd. v. CIT [1992] 196 ITR 188/62 Taxman

Modern English School Education Society, Koraput vs. ITO (Exemption Ward), Berhampur

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 42/CTK/2023[2015-16]Status: HeardITAT Cuttack18 Apr 2023AY 2015-16

Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16 Modern Modern English English School School Vs. Ito (Exemption Ward) Ito (Exemption Ward) Education Education Society, Society, Berhampur Berhampur Parabeda, Parabeda, Jeypore, Jeypore, Dist: Dist: Koraput Pan/Gir No. Pan/Gir No.Aacam 7223 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri P.K.Mishra, Adv/Kailash Panigrahi, Ca P.K.Mishra, Adv/Kailash Panigrahi, Ca Revenue By : Shri S.C.Mohanty, Sr Dr S.C.Mohanty, Sr Dr Date Of Hearing : 18 /0 04/2023 Date Of Pronouncement : 18 /0 /04/2023 O R D E R

For Appellant: S/Shri P.K.Mishra, Adv/Kailash Panigrahi, CAFor Respondent: Shri S.C.Mohanty, Sr DR

Section 12Section 12A

with that of the assessing officer were two well established principles of law. In view of the above and going by the principle of purposive interpretation of statues, an assessment proceeding which is pending in appeal before the appellate authority should be deemed to be 'assessment proceedings pending before ... case of Shri Bhanushali Mitra Mandal (supra) that the appeal is the continuation of the assessment proceedings and going by the principle of purposive interpretation of statues, an assessment proceeding which is pending in appeal before the appellate authority should be deemed to be 'assessment proceedings pending before the assessing

DCIT Central 2, Bhopal vs. Shri Raju Perumal, Bhopal

ITA 998/IND/2019[2014-15]Status: DisposedITAT Indore31 Mar 2023AY 2014-15

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) It(Ss)A No. 997 & 998/Ind/2019 Assessment Year: 2014-15 Dcit, Central-2 Shri Raju Perumal, Bhopal Siddhartha Mount View बनाम/ Villas, Chuna Bhatti, Vs. Bhopal (Appellant / Revenue) (Respondent / Assessee) Pan: Abzpp 3789 P Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Deshpande, Ar Date Of Hearing 30.11.2022 / 13.03.2023 Date Of Pronouncement 31.03.2023

Section 131Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

explained by Hon'ble Supreme Court in case of ADIT v/s Kum A.B Shanti (supra) and CBDT circular No 387 dated 06.07.1984, a purposive interpretation need to be given to the said provision of sec 269SS/T of the Act. As discussed already facts and circumstances of this case makes

DCIT Central 2, Bhopal vs. Shri Raju Perumal, Bhopal

ITA 997/IND/2019[2014-15]Status: DisposedITAT Indore31 Mar 2023AY 2014-15

Section 131Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

Dcm Shriram Industries Limited, New Delhi vs. ACIT, Circle-7(1), Delhi

In the result, the appeals are partly allowed

ITA 1000/DEL/2022[2017-18]Status: DisposedITAT Delhi15 Mar 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 With Assessment Year 2016-17 With Assessment Year 2015-16

Section 133(6)Section 80I

reduce the effect of emissions, which impact clean environment and leads to global warming. Thus, if we apply the test of purposive interpretation, it can be seen that the object of REC and carbon credits are more or less identical, that is, to reduce the effect of emissions on environment

Dcm Shriram Industries Ltd, New Delhi vs. Addi. CIT National E - Assesment Centre, New Delhi

In the result, the appeals are partly allowed

ITA 539/DEL/2021[2016-17]Status: DisposedITAT Delhi15 Mar 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 With Assessment Year 2016-17 With Assessment Year 2015-16

Section 133(6)Section 80I

Dcm Shriram Industries Ltd, New Delhi vs. Addi. CIT Special Range-3, New Delhi

In the result, the appeals are partly allowed

ITA 1841/DEL/2020[2015-16]Status: DisposedITAT Delhi15 Mar 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 With Assessment Year 2016-17 With Assessment Year 2015-16

Section 133(6)Section 80I

ACIT, Circle-69(1), New Delhi vs. Sanjay Choudhary, Delhi

ITA 1274/DEL/2020[2013-14]Status: DisposedITAT Delhi23 Jan 2023AY 2013-14

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No.1274/Del/2020, A.Y. 2013-14

Section 127Section 143(3)Section 263Section 271(1)(c)Section 54F

purpose of exemption u/s 54F.” 9. Further the order of Ld. CIT(A) shows that after taking into consideration various judicial pronouncements for purposive interpretation of Section 54 and 54F of the Act concluded that acquisition of the three properties by the assessee, otherwise then by the registered sale deeds

Supermax Personal Care Pvt. Ltd, Mumbai vs. DCIT 3(4), Mumbai

In the result assessment order dated 30

ITA 2142/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Dec 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 2142/मुं/ 2021 (िन.व. 2015-16) M/S. Supermax Personal Care Pvt. Ltd. Wagle Estate P.O., Lbs Marg Thane 400604 Pan: Aaocs7144Q ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner Of Income Tax - 3(4) World Trade Centre, 29Th Floor ..... "ितवाद"/Respondent Cuffe Parade, Mumbai 400005 अपीलाथ" "ारा/ Appellant By : Shri Nishant Thakkar & Shri Hiten Chande "ितवाद" "ारा/Respondent By : Shri Vinod Tanwani सुनवाई क" ितिथ/ Date Of Hearing : 04.10.2022 घोषणा क" ितिथ/ Date Of Pronouncement : 26.12.2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 30.09.2021 Passed U/S. 147 R.W.S. 144B Of The Income Tax Act, 1961 [In Short ‘The Act’], For The Assessment Year 2015-16. 2. Shri Nishant Thakkar Appearing On Behalf Of The Assessee Submits At The Outset That He Would Be Making Submissions Only On The Jurisdictional Issue

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Vinod Tanwani

Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 144C(12)Section 144C(13)Section 144C(2)Section 144C(5)Section 147Section 148

petitioner’s case at all. 21. As far as Mr. Suresh Kumar’s submission that the Notification No.74/2021 dated 25th June 2021, to give purposive interpretation the word ‘and’ used should be read as ‘or’ as noted in paragraph No.12(d) above, statutes have to be construed in such

Hampi Expressways Pvt Ltd, Mumbai vs. Dy Commissioner of Income Tax Range-1(1)(2), Mumbai

ITA 895/MUM/2022[2017,-2018]Status: DisposedITAT Mumbai18 Oct 2022

For Appellant: Shri M.M. GolvalaFor Respondent: Shri Tejinder Pal Singh

Section 115JSection 143(3)Section 199Section 234BSection 234D

deductee or the person in whose hand income is assessable should be allowed to claim credit of tax deducted at source by granting purposive interpretation of the provisions of Section 199 of the Act and Rule 37BA of the Rules dehors the procedural requirements specified therein which should give

Jt. Comm of Income Tax(OSD) (E) -2(1), Mumbai vs. Maharashtra State Road Transport Corporation, Mumbai

In the result, all the appeals filed by the Revenue are dismissed

ITA 1500/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Sept 2022AY 2014-15

Section 11Section 12ASection 2(15)

adding the words 'or any activity of rendering any service in relation to any trade, commerce or business...". As it stands so, giving a purposive interpretation to the statute, it may have to be read and understood that the second limb of exclusion under clause (b) in relation

Jt. Comm of Income Tax(OSD) (E) -2(1), Mumbai vs. Maharashtra State Road Transport. Corporation, Mumbai

In the result, all the appeals filed by the Revenue are dismissed

ITA 1496/MUM/2022[2009-10]Status: DisposedITAT Mumbai20 Sept 2022AY 2009-10

Section 11Section 12ASection 2(15)

M/S. Hanumanthappa Chandrashekar, Bangalore vs. Assistant Commissioner of Income Tax, Circle - 3(2)(1), Bangalore

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

ITA 1223/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Aug 2022AY 2016-17

Bench: Shri Chandra Poojari

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 46Section 96

meaning cannot be departed from by the judges “in light of their own views as to policy” unless it is shown to adopt a purposive interpretation of the statute, which does not arise in the instant case. 17 ITA No.1223/Bang/2019. Sri.Hanumanthappa Chandrashekar. 33. In this context, Harbhajan Singh v. Press

DCIT (It) 2(1)(1), Mumbai vs. Credit Suisse Ag, Mumbai

In the result, appeal of the Revenue is dismissed and Cross

ITA 14/MUM/2019[2015-16]Status: DisposedITAT Mumbai04 Aug 2022AY 2015-16

Section 143(3)Section 5(2)Section 9(1)(vii)

registration under any law for the time being in force relating to companies. 5.10. From the conjoint reading of the explanatory memorandum and giving purposive interpretation to the provisions of Section 115JB of the Act and intent behind introducing the same and also considering the fact that the accounts

M/S. Bosch Limited, Bangalore vs. Commissioner of Income Tax, Ltu, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 475/BANG/2020[2014-15]Status: DisposedITAT Bangalore29 Jul 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Percy Pardiwala, Sr. CounselFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 263Section 32ASection 35

boost/speed up the Industrial development and growth of the economy, the provisions of the said Sec 32AC ought to be given a liberal and purposive interpretation and hence, the assessee submits that assets installed during FY 2013-14, although purchased during FY 2012-13 should be eligible for deduction ... 32AC. iv) The Company also places reliance on the following case laws wherein the Hon'ble Supreme Court has insisted on a liberal and purposive interpretation of sections granting incentives to the assesses: Bajaj Tempo Ltd. v. CIT, 196 1TR 188 (SC) • CIT vs. U. P. Cooperative Fedn

M/S. Karnataka State Seed & Organic Certification Agency, Bengaluru vs. The Commissioner of Income Tax (Exemptions), Bengaluru

In the result, the appeals filed by the assessee are dismissed

ITA 518/BANG/2021[2017-18]Status: DisposedITAT Bangalore20 Jul 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Mallah Rao, AdvocateFor Respondent: Sri.Srinivas T.Bidari, CIT-DR

Section 10Section 11Section 12ASection 143(3)Section 263

adding the words “or any activity of rendering any service in relation to any trade, commence or business. As it stands so, giving a purposive interpretation to the statute, it may have to be read and understood that the second limb of exclusion under clause (b) in relation

M/S. Karnataka State Seed & Organic Certification Agency, Bengaluru vs. The Commissioner of Income Tax (Exemptions), Bangalore

In the result, the appeals filed by the assessee are dismissed

ITA 517/BANG/2021[2016-17]Status: DisposedITAT Bangalore20 Jul 2022AY 2016-17

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Mallah Rao, AdvocateFor Respondent: Sri.Srinivas T.Bidari, CIT-DR

Section 10Section 11Section 12ASection 143(3)Section 263

M/S Bangalore Electricity Supply Company Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1)(2), Bangalore

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 253/BANG/2019[2014-15]Status: DisposedITAT Bangalore13 May 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Abhishek, CAFor Respondent: Karkihalli, CIT-DR) &

Section 115JSection 158ASection 37

rigour of pre-amendment law, and when such a benefit appears to have been the objective pursued by the legislature, it would a purposive interpretation giving it a retrospective effect but when a tax legislation imposes a liability or a burden, the effect of such a legislative provision can only

M/S Bangalore Electricity Supply Company Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1)(2), Bangalore

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 252/BANG/2019[2013-14]Status: DisposedITAT Bangalore13 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Abhishek, CAFor Respondent: Karkihalli, CIT-DR) &

Section 115JSection 158ASection 37