THE STATE OF MAHARASHTRA INCOME TAX COMMISSIONER OF INCOME TAX 6 vs M/S. KANSAI NEROLAC PAINTS LTD. THROUGH ITS DIRECTOR — C.A. No. 1440/2018
Status: Disposed.
CNR: SCIN010103212016
Filing Date
19-Mar-2016
Registration No
C.A. No. 1440/2018
Diary Number
10321/2016
Order Date
31-Jan-2018
Document Type
ROP - of Main Case
Last updated 21-Mar-2026
Petitioner(s)
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1.THE STATE OF MAHARASHTRA INCOME TAX COMMISSIONER OF INCOME TAX 6
Respondent(s)
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1.M/S. KANSAI NEROLAC PAINTS LTD. THROUGH ITS 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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19-Mar-2016
Case filed
Registration No. C.A. No. 1440/2018
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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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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 The hearing record relates to CA No. 1440 of 2018 (which combines multiple appeals and petitions into one batch of consolidated matters). Outcome The Supreme Court dismissed all the appeals filed by the Revenue with a single reportable judgment. Key Decision The Court held that Rule 8D of the Income Tax Rules is prospective in operation and cannot be applied to assessment years prior to 2008-09. This means: - Rule 8D cannot be used to determine expenditure in relation to exempt income for assessments before AY 2008-09 - The rules are not retrospective despite Section 14A being clarificatory/retrospective in nature - The machinery provision (Rule 8D) has prospective operation only, establishing when it became applicable Next Steps No further listing or hearing dates were mentioned. The judgment has been pronounced (January 31, 2018), making this case final at the Supreme Court level. The matter has concluded. This case analysis is maintained by casestatus.in based on publicly available court records.
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