S A BUILDERS LTD Vs. COMMISSIONER OF INCOME TAX
LAWS(SC)-2006-12-54
SUPREME COURT OF INDIA (FROM: PUNJAB & HARYANA)
Decided on December 14,2006

S.A.BUILDERS LTD. Appellant
VERSUS
COMMISSIONER OF INCOME TAX (APPEALS) CHANDIGARH Respondents





Cited Judgements :-

RAJASTHAN STATE BEVERAGES CORPORATION VS. COMMR. OF C. EX., JAIPUR [LAWS(RAJ)-2017-10-117] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ROCKMAN CYCLE INDUSTRIES LTD. [LAWS(P&H)-2008-7-114] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MANGALAM PUBLICATIONS [LAWS(KER)-2009-10-73] [REFERRED TO]
MUNEENDRA VS. SRINIVASAPPA [LAWS(KAR)-2010-9-51] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. BRIGADE ENTERPRISES LTD. [LAWS(KAR)-2020-10-137] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SURAJ DEV DADA [LAWS(P&H)-2014-2-235] [REFERRED TO]
SEVEN ARTS FILMS VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2015-7-348] [REFERRED TO]
EMBASSY DEVELOPMENT CORPORATION VS. THE ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(KAR)-2015-9-16] [REFERRED TO]
COMMISSIONER OF INCOME TAX, MANGALURU AND ORS. VS. SWADESHI INTERNATIONALS [LAWS(KAR)-2018-12-395] [REFERRED TO]
VAMAN PRESTRESSING CO. PVT. LTD VS. ADDITIONAL COMMISSIONER OF INCOME TAX [LAWS(BOM)-2023-9-34] [REFERRED TO]
YENEPOYA RESINS AND CHEMICALS VS. THE DEPUTY COMMISSIONER OF INCOME TAX, INVESTIGATION CIRCLE [LAWS(KAR)-2020-1-281] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. POPULAR VEHICLES AND SERVICES LTD. [LAWS(KER)-2009-10-110] [REFERRED TO]
Commissioner of Income Tax and another VS. Rudra Industrial Comm. Corporation [LAWS(KAR)-2011-1-279] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. J.K. SYNTHETICS LTD [LAWS(DLH)-2011-5-328] [REFERRED TO]
COMMISSIONER OF INCOME TAX AHMEDABAD-I VS. CORNERSTONE EXPORTS PVT. LTD. [LAWS(GJH)-2016-2-90] [REFERRED TO]
UNITED BREWERIES LTD. VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(KAR)-2014-6-230] [REFERRED TO]
C.I.T. KOL-II VS. DUNCAN INDUSTRIES LTD. [LAWS(CAL)-2016-5-103] [REFERRED TO]
HIND CONTAINERS PVT. LTD. VS. COMMISSIONER I. TAX, W.B. [LAWS(CAL)-2012-1-300] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX 5 VS. REDINGTON (INDIA) LIMITED [LAWS(MAD)-2020-12-577] [REFERRED TO]
COMMISSIONER OF INCOME TAX SALEM VS. SAMBANDHAM SPINNING MILLS LTD [LAWS(MAD)-2007-4-145] [REFERRED TO]
SHIV RAJ GUPTA VS. COMMISSIONER OF INCOME-TAX, DELHI [LAWS(SC)-2020-7-9] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. VIJAY SOLVEX LTD. [LAWS(RAJ)-2014-12-200] [REFERRED TO]
THE COMMISSIONER OF INCOME TAX, KARNAL VS. THE KARNAL COOPERATIVE SUGAR MILLS LIMITED [LAWS(P&H)-2015-8-227] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MARUDHAR CHEMICALS & PHARMACEUTICALS (P) [LAWS(P&H)-2008-4-123] [REFERRED TO]
DIPTI TEXTILE INDUSTRIES VS. COMMISSIONER OF INCOME TAX [LAWS(BOM)-2009-6-205] [REFERRED TO]
J K INDUSTRIES LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-2011-7-93] [REFERRED TO]
NITESH ESTATES PRIVATE LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(KAR)-2022-7-997] [REFERRED TO]
PRAGATI CONSTRUCTION CO VS. DY COMMISSIONER OF INCOME TAX [LAWS(DLH)-2011-5-241] [REFERRED TO]
AMBE PUBLIC SCHOOL VS. STATE OF GUJARAT [LAWS(GJH)-2022-7-602] [REFERRED TO]
ASSTT. C.I.T. VS. MIHIR METALS PVT. LTD. [LAWS(GJH)-2014-11-88] [REFERRED TO]
VODAFONE SOUTH LTD. VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2015-9-410] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX-7 VS. BASTI SUGAR MILLS COMPANY LIMITED [LAWS(DLH)-2018-9-340] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX-7 VS. REEBOK INDIA COMPANY [LAWS(DLH)-2018-9-332] [REFERRED TO]
LML LTD. VS. JOINT COMMISSIONER OF INCOME TAX [LAWS(IT)-2014-5-112] [REFERRED TO]
SCOOTERS INDIA LIMITED VS. DY. C.I.T. [LAWS(IT)-2015-2-53] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. M/S CENTURY FLOUR MILLS LTD [LAWS(MAD)-2011-3-655] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. HARRISONS MALAYALAM LTD [LAWS(KER)-2012-8-8] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. PUNJAB TRACTORS LTD. [LAWS(P&H)-2010-6-33] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. TENNECO RC INDIA PVT. LTD. [LAWS(MAD)-2013-7-25] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SHRIRAM PROPERTIES AND CONSTRUCTIONS (CHENNAI) LTD [LAWS(MAD)-2012-9-382] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. M/S. STEEL STRIPS LTD. [LAWS(P&H)-2013-8-391] [REFERRED TO]
THE COMMISSIONER OF INCOME TAX I VS. AGRAWAL INDOTEX LTD. [LAWS(MPH)-2015-4-178] [REFERRED TO]
VADUGANATHAN TALKIES AND ORS. VS. INCOME TAX OFFICER, NON-CORPORATE WARD 20(5) [LAWS(MAD)-2020-9-936] [REFERRED TO]
INCOME TAX, BHARUCH VS. GUJARAT NARMADA VALLEY FERTILIZERS CO LTD [LAWS(GJH)-2012-8-401] [REFERRED TO]
SHREENATH MOTORS PVT. LTD. VS. COMMISSIONER OF INCOME TAX-V [LAWS(BOM)-2014-7-2] [REFERRED TO]
THE COMMISSIONER OF INCOME TAX-2 VS. DALMIA DYECHEM INDUSTRIES, LTD. [LAWS(BOM)-2015-7-273] [REFERRED TO]
PUNJAB STAINLESS STEEL INDS VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2010-5-165] [REFERRED TO]
TUPPERWARE INDIA (P.) LTD. VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2015-3-593] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. RAGHUVIR SYNTHETICS LTD [LAWS(GJH)-2011-12-324] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX-4 APPELLANT VS. GAURSONS REALTY PRIVATE LIMITED [LAWS(DLH)-2019-1-239] [REFERRED TO]
GOPAL DAS ESTATES & HOUSING PVT LTD VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2019-3-102] [REFERRED TO]
COMMISSIONER OF INCOME TAX TDS VS. BHARTI HEXACOM LIMITED [LAWS(RAJ)-2018-7-106] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. M/S. RAJASTHAN STATE GANGANAGAR SUGAR MILLS LTD. [LAWS(RAJ)-2016-5-387] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. AVERY CYCLE INDS. LTD. AND ORS. [LAWS(P&H)-2015-1-147] [REFERRED TO]
NEW FRIENDS CO-OPERATIVE HOUSE BUILDING SOCIETY LTD. VS. COMMISSIONER OF INCOME TAX AND ANR. [LAWS(P&H)-2008-4-145] [REFERRED TO]
GILLETTE INDIA LTD. VS. CIT [LAWS(RAJ)-2013-12-142] [REFERRED TO]
COMMISSIONER OF INCOME TAX-II, KANPUR VS. GHARI INDUSTRIES PVT LTD [LAWS(ALL)-2017-3-318] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RELIANCE COMMUNICATIONS INFRASTRUCTURE LTD [LAWS(BOM)-2012-3-233] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX VS. SESA RESOURCES LTD. [LAWS(BOM)-2017-8-179] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GOLDEN TOBACCO LTD [LAWS(BOM)-2017-4-200] [REFERRED TO]
INDUSTRIAL ORGANICS & PHARMACEUTICALS LIMITED VS. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, LUDHIANA [LAWS(P&H)-2014-5-768] [REFERRED TO]
B. NANJI & CO VS. DY COMMISSIONER OF INCOME TAX [LAWS(GJH)-2020-1-214] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. LEENA RAMACHANDRAN AND HOMFIT [LAWS(KER)-2010-6-94] [REFERRED TO]
SWAN SILK PRIVATE LIMITED VS. ASSISTANT COMMISSIONER OF INCOME-TAX [LAWS(KAR)-2021-6-146] [REFERRED TO]
PR COMMISSIONER OF INCOME TAX-2 VS. CINESTAAN ENTERTAINMENT PVT LTD [LAWS(DLH)-2021-3-29] [REFERRED TO]
COMMISSIONER OF INCOME TAX-I VS. CADILA PHARMACEUTICALS LTD. [LAWS(GJH)-2015-1-134] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. DD INDUSTRIES LTD. [LAWS(DLH)-2015-3-257] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GAUTAM MOTORS [LAWS(DLH)-2010-7-453] [REFERRED TO]
BENGAL AND ASSAM CO. LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-2009-7-93] [REFERRED TO]
DUNCANS TEA LTD. VS. CIT [LAWS(CAL)-2010-7-161] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MAX INDIA LIMITED [LAWS(P&H)-2018-8-111] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SOUTHERN BOTTLERS PVT. LTD. [LAWS(P&H)-2013-5-179] [REFERRED TO]
M/S HINDUSTAN COCA COLA BEVERAGES PVT. LTD. VS. THE COMMISSIONER OF INCOME TAX [LAWS(RAJ)-2017-7-222] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. JUGAL KISHORE DANGAYACH [LAWS(RAJ)-2013-11-143] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SAMTEL ELECTRON DEVICES LTD. [LAWS(DLH)-2009-9-274] [REFERRED TO]
CIT VS. SWETA ESTATES PVT LTD [LAWS(DLH)-2012-5-212] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. MOTOR SALES LTD [LAWS(ALL)-2007-8-285] [REFERRED TO]
NEW KENILWORTH HOTEL PVT. LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-2016-6-107] [REFERRED TO]
TULSI RAM BHAGWAN DAS MANDI GHANSHYAMGANJ VS. COMMISSINER OF INCOME TAX [LAWS(ALL)-2014-9-544] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KARNATAKA STATE BEVERAGES CORPORATION LTD. [LAWS(KAR)-2017-3-164] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX VS. SWATI BAJAJ [LAWS(CAL)-2022-6-106] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MALWA COTTON SPINNING MILLS LTD. [LAWS(P&H)-2014-5-552] [REFERRED TO]
THE COMMISSIONER OF INCOME-TAX, COCHIN VS. M/S. ALAPATT BROTHERS KOCHI-11 [LAWS(KER)-2016-6-194] [REFERRED TO]
PR COMMISSIONER OF INCOME TAX -3 VS. DLF HOTEL HOLDING LTD [LAWS(DLH)-2018-9-338] [REFERRED TO]
ALKA RAJVANSHI JAIN VS. UNION OF INDIA [LAWS(DLH)-2023-10-115] [REFERRED TO]
CIT VS. SPECIALITY PAPER CO. [LAWS(MAD)-2008-7-619] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX 2 VS. SHRENO LTD [LAWS(GJH)-2018-8-385] [REFERRED TO]
KANHAIYALAL DUDHERIA VS. JOINT COMMISSIONER OF INCOME [LAWS(KAR)-2019-7-556] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX VS. REDINGTON (INDIA) LIMITED [LAWS(MAD)-2020-12-370] [REFERRED TO]
SOUTH INDIAN BANK LTD VS. COMMISSIONER OF INCOME TAX [LAWS(SC)-2021-9-30] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ROCKMAN CYCLE INDUSTRIES PVT LTD [LAWS(P&H)-2011-2-18] [REFERRED TO]
COMMISSIONER OF INCOME TAX CHENNAI VS. SABENA DETERGENTS PRIVATE LTD [LAWS(MAD)-2007-6-201] [REFERRED TO]
COMMISSIONER OF INCOME TAX SALEM VS. KANDAGIRI SPINNING MILLS LTD [LAWS(MAD)-2007-4-143] [REFERRED TO]
ELGI EQUIPMENTS LIMITED VS. JOINT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2020-9-796] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RUDRA INDUSTRIAL COMMERCIAL CORPORATION [LAWS(KAR)-2011-1-101] [REFERRED TO]
COMMISSIONER OF INCOME-TAX , BANGALORE VS. ANANTHA REFINERY PVT. LTD. [LAWS(KAR)-2021-1-26] [REFERRED TO]
KARNATAKA STATE CO-OPERATIVE APEX BANK LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(KAR)-2021-3-21] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. TULIP STAR HOTELS LTD [LAWS(DLH)-2011-8-469] [REFERRED TO]
PREET LEASING (P) LTD. VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-2008-10-152] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MICROSOFT CORPORATION OF INDIA [LAWS(DLH)-2008-8-249] [REFERRED TO]
DIRECTOR OF INCOME TAX VS. SKANSKA CEMENTATION INTERNATIONAL LTD. [LAWS(GJH)-2016-7-387] [REFERRED TO]
C.R. AULUCK AND SONS P. LTD VS. COMMISSIONER OF INCOME TAX [LAWS(P&H)-2013-10-197] [REFERRED TO]
BRIGHT ENTERPRISES PVT LTD VS. COMMISSIONER OF INCOME TAX [LAWS(P&H)-2015-7-82] [REFERRED TO]
HERO CYCLES (P) LTD. VS. COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA [LAWS(SC)-2015-11-41] [REFERRED TO]


JUDGEMENT

- (1.)Leave granted.
(2.)These two appeals involve common questions of law and fact and hence are being disposed of by a common judgment.
(3.)Since the leading case is that of S.A. Builders [SLP(C) 21707-21710/2004], we shall be taking note of the facts of this case.


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