ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs COMMISSIONER OF INCOME TAX

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2021 Supreme(SC) 120

ROHINTON FALI NARIMAN, HEMANT GUPTA, B.R.GAVAI
ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED – Appellant
Versus
COMMISSIONER OF INCOME TAX – Respondent

Advocates appeared:
For the parties :Arvind P. Datar, S. Ganesh, Percy Pardiwala, Mukesh Butani, Shreyash Shah, Shankey Agarwal, Tarun Jain, H. Raghavendra Rao, Tushar Mehta, Balbir Singh, K. Radhakrishnan, Rupesh Kumar, Rajat Nair, Zoheb Hussain, D.L. Chidananda, Anil Katiyar, Anuradha Dutt, Sachit Jolly, Tushar Jarwal, Rohit Garg, Rahul Sateeja, Disha Jham, Vasudevan G., B. Vijayalakshmi Menon, Ajay Vohra, Kavita Jha, Anant Mann, Udit Naresh, Percy Pardiwala, T. Suryanarayan, Tanmayee Rajkumar, Yugandhara Pawar Jha, Manasa Ananthan, Kunal Verma, Preetesh Kapur, Senthil Jagadeesan, Mrinal Kanwar, Sonakshi Malhan, Suriti Chowdhary, Percy Pardiwala, Senthil Jagadeesan, Mrinal Kanwar, Sonakshi Malhan, Suriti Chowdhary, A. Shankar, Senthil Jagadeesan, S. Annamalai, Mrinal Kanwar, Sonakshi Malhan, Suriti Chowdhary, Salil Kapoor, Ananya Kapoor, Sumit Lalchandani, Sanat Kapoor, Soumya Singh, Kamal Mohan Gupta, V. Balachandran, K.R. Vasudevan, Siddharth Naidu, Kishore Kunal, Manish Rastogi, Tanushree Jain, Parth Jaiprakash, Jagjit Singh Chhabra, Vanita Bhargava, Ajay Bhargava, Trishala Trivedi, Maithili Moondra, for M/s. Khaitan & Co., G. Sridhar, Gayatri Gulati, Siddharth Vasudev, Rahul Unnikrishnan, Sandeep Bagmar, T. V. S. Raghavendra Sreyas, Ambhoj Kumar Sinha, Vishal Kalra, S.S. Tomar, Anil Kumar Gautam, Debmalya Banerjee, Kartik Bhatnagar, Astha Prasad, Rohan Sharma, Ujjwal Singh, Vardaan Wanchoo, for M/s. Karanjawala & Co., Rony Oommen John, Piyush Swami, Arshdeep Singh, G.C. Srivastava, Suvinay Kumar Dash, Piyush Sachdev, Runamoni Bhuyan, Jagjit Singh Chhabra, Kavita Jha, Senthil Jagadeesan, Anil Katiyar, Anil Kumar Gautam, V. Balachandran, B. Vijayalakshmi Menon, Kunal Verma, Rony Oommen John, M/S. Karanjawala & Co., M/S. Khaitan & Co., Ambhoj Kumar Sinha, H. Raghavendra Rao, T. V. S. Raghavendra Sreyas, B. Vijayalakshmi Menon, Kamal Mohan Gupta, Runamoni Bhuyan, Anil Katiyar, Kishore Kunal, Advocates

JUDGMENT :

R.F. Nariman, J.

1. Leave granted.

2. The appeals in these cases are by both the assessees as well as the Department of Revenue, Ministry of Finance [“Revenue”]. Whereas the assessees have succeeded in the question that was posed before the High Court of Delhi, ¹[This includes the judgments impugned in C.A No. 8990/2018, C.A Nos. 6386-6387/2016, SLP(C) No. 37580/2016, SLP(C) No. 28867/2016, SLP(C) No. 28868/2016, C.A No. 10673/2016, SLP(C) No. 29571/2016, C.A No. 10674/2016, SLP(C) No. 36782/2016, C.A No. 10758/2017, C.A No. 9486/2017, C.A No. 8711/2018, C.A No. 8722/2018, C.A No. 8724/2018, C.A No. 8725/2018, C.A No. 9551/2018, SLP(C) NO. 450/2019, SLP(C) No. 6736/2020.] the Revenue has succeeded insofar as the same question was posed before the High Court of Karnataka, ²[This includes the judgments impugned in C.A Nos. 8735-8736/2018, C.A Nos. 8737-8941/2018, C.A Nos. 8942-8947/2018, C.A Nos. 8950-8953/2018, C.A Nos. 8948-8949/2018, C.A No. 4419/2012, C.A No. 4420/2012, C.A No. 10114/2013, C.A No. 10097/2013, C.A Nos. 10112-10113/2013, C.A No. 10106/2013, C.A Nos. 895

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2021 Supreme(SC) 120

ROHINTON FALI NARIMAN, HEMANT GUPTA, B.R.GAVAIENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED – AppellantVersusCOMMISSIONER OF INCOME TAX – Respondent

Cases Referred (24)

ROHINTON FALI NARIMAN, HEMANT GUPTA, B.R.GAVAI
ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED – Appellant
Versus
COMMISSIONER OF INCOME TAX – Respondent