. COMMISSIONER OF INCOME TAX-8 vs M/S HINDUJA VENTRUES LTD. THROUGH ITS MANAGING DIRECTOR — C.A. No. 1429/2018
Status: Disposed.
CNR: SCIN010100512012
Filing Date
25-Sep-2012
Registration No
C.A. No. 1429/2018
Diary Number
10051/2012
Order Date
31-Jan-2018
Document Type
ROP - of Main Case
Last updated 07-Mar-2026
Petitioner(s)
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1.. COMMISSIONER OF INCOME TAX-8
Respondent(s)
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1.M/S HINDUJA VENTRUES LTD. THROUGH ITS MANAGING DIRECTOR
Case History
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Case disposedDisposed
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27-Mar-2017
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27-Mar-2017
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27-Mar-2017
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20-Mar-2017
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20-Mar-2017
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20-Mar-2017
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06-Feb-2017
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06-Feb-2017
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06-Feb-2017
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16-Dec-2016
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16-Dec-2016
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16-Dec-2016
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02-Sep-2016
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02-Sep-2016
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16-Aug-2016
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16-Aug-2016
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16-Aug-2016
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08-Aug-2016
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08-Aug-2016
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08-Aug-2016
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19-Jul-2016
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19-Jul-2016
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19-Jul-2016
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05-Jul-2016
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05-Jul-2016
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05-Jul-2016
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30-Jun-2016
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30-Jun-2016
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30-Jun-2016
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30-Jun-2016
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30-Jun-2016
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30-Jun-2016
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29-Jun-2016
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29-Jun-2016
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29-Jun-2016
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11-May-2016
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11-May-2016
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11-May-2016
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01-Apr-2016
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01-Apr-2016
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01-Apr-2016
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03-Mar-2016
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05-Jan-2016
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05-Jan-2016
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05-Jan-2016
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05-Jan-2016
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11-Dec-2015
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11-Dec-2015
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11-Dec-2015
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02-Nov-2015
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02-Nov-2015
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02-Nov-2015
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02-Nov-2015
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24-Sep-2015
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24-Sep-2015
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24-Sep-2015
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21-Sep-2015
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21-Sep-2015
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21-Sep-2015
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28-Aug-2015
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28-Aug-2015
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14-Aug-2015
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14-Aug-2015
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13-Aug-2015
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13-Aug-2015
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13-Aug-2015
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27-Jul-2015
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27-Jul-2015
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20-Jul-2015
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20-Jul-2015
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20-Jul-2015
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10-Jul-2015
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10-Jul-2015
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10-Jul-2015
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10-Jul-2015
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10-Jul-2015
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10-Jul-2015
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10-Jul-2015
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08-Jul-2015
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08-Jul-2015
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08-Jul-2015
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21-Apr-2015
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21-Apr-2015
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17-Apr-2015
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17-Apr-2015
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17-Apr-2015
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06-Apr-2015
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06-Apr-2015
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06-Apr-2015
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06-Apr-2015
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06-Apr-2015
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06-Apr-2015
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26-Feb-2015
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26-Feb-2015
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25-Feb-2015
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25-Feb-2015
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19-Jan-2015
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19-Jan-2015
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07-Jan-2015
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07-Jan-2015
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18-Dec-2014
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18-Dec-2014
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21-Nov-2014
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21-Nov-2014
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27-Oct-2014
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27-Oct-2014
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12-Sep-2014
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12-Sep-2014
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24-Jul-2014
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24-Jul-2014
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24-Jul-2014
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09-May-2014
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30-Apr-2014
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30-Apr-2014
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29-Apr-2014
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29-Apr-2014
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03-Apr-2014
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31-Mar-2014
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06-Mar-2014
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03-Mar-2014
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03-Mar-2014
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28-Feb-2014
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28-Oct-2013
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08-Oct-2013
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30-Sep-2013
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30-Sep-2013
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27-Sep-2013
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16-Sep-2013
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13-Sep-2013
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13-Sep-2013
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13-Sep-2013
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09-Sep-2013
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23-Aug-2013
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08-Aug-2013
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05-Aug-2013
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29-Jul-2013
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29-Jul-2013
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12-Jul-2013
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01-Jul-2013
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12-Apr-2013
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08-Apr-2013
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06-Mar-2013
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08-Feb-2013
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04-Feb-2013
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14-Jan-2013
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14-Jan-2013
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09-Jan-2013
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30-Nov-2012
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23-Nov-2012
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09-Nov-2012
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29-Oct-2012
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08-Oct-2012
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05-Oct-2012
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28-Sep-2012
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25-Sep-2012
Case filed
Registration No. C.A. No. 1429/2018
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21-Sep-2012
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06-Aug-2012
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23-Jul-2012
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20-Jul-2012
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16-Jul-2012
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16-Jul-2012
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09-Jul-2012
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02-Mar-2012
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17-Feb-2012
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[ 2018 INSC 79 ]
Judgement - of Main CaseView PDF
Common Record of Proceedings — heard with connected matters
Lead case: C.A. No. 2165/2012
SUMMARY: C.A. No. 001429 / 2018 (C.A. No. 2165/2012 - Commissioner of Income Tax-8 v. M/S Hinduja Ventures Ltd.) The Supreme Court of India ruled on whether Rule 8D of the Income Tax Rules 1962 has prospective or retrospective applicability to pending income tax assessments. Key Facts: - Assessment Year 2003-2004 for M/S Essar Teleholdings Ltd - The Assessing Officer disallowed Rs 26 crores of interest under Section 14A relating to exempt dividend income - This was challenged through the CIT(A), ITAT, and High Court Court's Decision: The Supreme Court held that Rule 8D is prospective in operation and applies from Assessment Year 2008-09 onwards, not to earlier pending assessments. The Court's reasoning: 1. Section 14A was inserted in 2001 with retrospective effect from 1962 2. However, Section 14A(2) and (3), inserted in 2006, explicitly stated applicability from assessment year 2007-08 onwards 3. Rule 8D, which prescribes the methodology for computing expenditure under Section 14A(2)-(3), was inserted on 24.03.2008 4. The Finance Bill's explanatory notes and CBDT Circular 14/2006 (Para 11.3) clearly stated applicability "from assessment year 2007-08 onwards" 5. Rule 8D was amended again in 2016, changing the computation methodology, confirming prospective operation Next Steps: All 45+ connected civil appeals and SLPs filed by the Revenue were dismissed. The matter has far-reaching implications for assessments relating to exempt income disallowances under Section 14A across multiple assessment years pending before various tax authorities. This case analysis is maintained by casestatus.in based on publicly available court records.
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