C.I.T,WEST BENGAL vs PAHARPUR COOLING TOWERS LTD. — C.A. No. 19769/2017

Status: Disposed.

Disposed

CNR: SCIN010100692012

Filing Date

23-Mar-2012

Registration No

C.A. No. 19769/2017

Diary Number

10069/2012

Order Date

23-Feb-2018

Document Type

ROP - of Main Case

Last updated 07-Mar-2026

Petitioner(s)

  1. 1.C.I.T,WEST BENGAL

Respondent(s)

  1. 1.PAHARPUR COOLING TOWERS LTD.

Case History

  1. Case disposedDisposed

  2. 23-Feb-2017

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  3. 23-Feb-2017

    Office Report - of Main CaseView PDF

  4. 23-Feb-2017

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  5. 06-Jan-2017

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  6. 06-Jan-2017

    Office Report - of Main CaseView PDF

  7. 06-Jan-2017

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  8. 08-Aug-2016

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  9. 08-Aug-2016

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  10. 08-Aug-2016

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  11. 21-Apr-2016

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  12. 21-Apr-2016

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  13. 16-Mar-2016

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  14. 16-Mar-2016

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  15. 16-Mar-2016

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  16. 14-Jan-2016

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  17. 14-Jan-2016

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  18. 30-Oct-2015

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  19. 30-Oct-2015

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  20. 30-Oct-2015

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  21. 21-Aug-2015

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  22. 21-Aug-2015

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  23. 15-May-2015

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  24. 15-May-2015

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  25. 25-Aug-2014

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  26. 25-Aug-2014

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  27. 14-Jul-2014

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  28. 29-Apr-2014

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  29. 24-Jan-2014

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  30. 08-Aug-2012

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  31. 04-Jul-2012

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  32. 10-May-2012

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  33. 04-May-2012

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  34. 23-Mar-2012

    Case filed

    Registration No. C.A. No. 19769/2017

  35. 11-Nov-2011

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  36. 31-Oct-2011

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  37. 16-Sep-2011

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  38. 02-Sep-2011

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  39. 12-Aug-2011

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  40. [ 2017 INSC 1140 ]

    Judgement - of Main CaseView PDF

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 19763/2017

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casestatus.in Summary

Case Summary: C.A. No. 019769/2017 (CIT West Bengal v. Paharpur Cooling Towers Ltd.) The Supreme Court dismissed the Revenue's appeal and upheld the High Court judgment allowing Paharpur Cooling Towers Ltd. to claim deduction under Section 43B of the Income Tax Act for advance central excise duty deposited in its Personal Ledger Account. The Court held that such advance deposits constitute "actual payment" of duty, not merely accrual, entitling the assessee to the deduction despite subsequent adjustments against clearances. This case analysis is maintained by casestatus.in based on publicly available court records.

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