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Documents citing The Commissioner Of Income Tax vs M/S.Archean Granites Private Ltd on 13 July, 2020

Abhay Shrivastva, Faridabad vs Dcit, Cpc, Bengalurur on 28 December, 2021

4.2.28.In the case of CIT vs Archean Granites Private ltd. (Madras High Court) vide judgement/Order dated 13/07/2020 in Tax Case Appeal No.478 of 2014 High Court held that, a proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso Page | 12 which supplies an obvious omission in the Section, is required to be read into the Section to give the retrospective in operation so that a reasonable interpretation can be given to the Section as a whole.
Income Tax Appellate Tribunal - Delhi Cites 31 - Cited by 0 - Full Document

Ms Krishna Tissue Pvt Ltd vs Kolkata-Port on 11 September, 2023

In Commissioner of Income Tax v. Archean Granite Private Limited [(2020) 117 taxmann.com 977 (Madras)] amendment made to Section 40(a)(ia) of the Finance Act, 2010 inserting proviso therein was held to be retrospective with effect from the assessment year 2005-06 and the Court followed the decision in the case of Commissioner of Income Tax v. Calcutta Export Company [(2018) 93 taxmann.com 51]. Therefore, we find that the approach to the issue in the manner done by the Learned Tribunal cannot be faulted."
Custom, Excise & Service Tax Tribunal Cites 19 - Cited by 0 - Full Document

Tdk India Pvt Ltd vs Kolkata North Commissionerate on 5 March, 2024

In Commissioner of Income Tax v. Archean Granite Private Limited [(2020) 117 taxmann.com 977 (Madras)] amendment made to Section 40(a)(ia) of the Finance Act, 2010 inserting proviso therein was held to be retrospective with effect from the assessment year 2005-06 and the Court followed the decision in the case of Commissioner of Income Tax v. Calcutta Export Company [(2018) 93 taxmann.com 51].
Custom, Excise & Service Tax Tribunal Cites 12 - Cited by 0 - Full Document

Jaipur I.. vs Bharti Hexacom India Ltd on 27 April, 2023

11. As could be seen from the above clarification, the decision in Cadila Health Care was also taken note of by the department and the position stood clarified that sales promotion would include services by way of sale of goods on commission basis. As pointed out by the Hon'ble Supreme Court in Commissioner of Income Tax Vs. Vatika Township Private Limited MANU/SC/0810/2014 : (2015) 1 SCC 1 that if a legislation confers the benefit on some persons but without inflicting the corresponding detriment on some other person or on the public generally, and where to confer such benefit appears to have been the object of the legislature, then the presumption would be that such a legislation, giving it a purposive construction, would warrant it to be given retrospective effect, In Commissioner of Income Tax Vs. Archean Granite Private Limited 5 .
Custom, Excise & Service Tax Tribunal Cites 9 - Cited by 0 - D Gupta - Full Document

Phillips Carbon Black Ltd vs Bolpur Commissionerate on 21 May, 2026

In Commissioner of Income Tax v. Archean Granite Private Limited [(2020) 117 taxmann.com 977 (Madras)] amendment made to Section 40(a)(ia) of the Finance Act, 2010 inserting proviso therein was Page 8 of 9 Appeal No.: E/77153 & 77591/2018-DB held to be retrospective with effect from the assessment year 2005-06 and the Court followed the decision in the case of Commissioner of Income Tax v. Calcutta Export Company [(2018) 93 taxmann.com 51]. Therefore, we find that the approach to the issue in the manner done by the Learned Tribunal cannot be faulted."
Custom, Excise & Service Tax Tribunal Cites 7 - Cited by 0 - Full Document

Santosh Kumbhakar vs Bolpur Commissionerate on 21 May, 2026

In Commissioner of Income Tax v. Archean Granite Private Limited [(2020) 117 taxmann.com 977 (Madras)] amendment made to Section 40(a)(ia) of the Finance Act, 2010 inserting proviso therein was Page 8 of 9 Appeal No.: E/77153 & 77591/2018-DB held to be retrospective with effect from the assessment year 2005-06 and the Court followed the decision in the case of Commissioner of Income Tax v. Calcutta Export Company [(2018) 93 taxmann.com 51]. Therefore, we find that the approach to the issue in the manner done by the Learned Tribunal cannot be faulted."
Custom, Excise & Service Tax Tribunal Cites 7 - Cited by 0 - Full Document
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