COMMISSIONER OF INCOME TAX 5 MUMBAI vs M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER — C.A. No. 2165/2012

Case under Section III. Status: Disposed.

Disposed

CNR: SCIN010032292012

Filing Date

25-Jan-2012

Registration No

C.A. No. 2165/2012

Diary Number

3229/2012

Order Date

31-Jan-2018

Document Type

ROP - of Main Case

Neutral Citation

2018 INSC 79

Disposal Type

Dismissed

Last updated 04-Jul-2026

Acts & Sections

Section III

Petitioner(s)

  1. 1.COMMISSIONER OF INCOME TAX 5 MUMBAI

    Adv. ANIL KATIYAR

Respondent(s)

  1. 1.M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER

    Adv. E. C. AGRAWALA

Case History

  1. Case disposedDisposed

  2. 31-Jan-2018

    ROP - of Main CaseView PDF

  3. 31-Jan-2018

    Judgement - of Main CaseView PDF

  4. 31-Jan-2018

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  5. 30-Jan-2018

    ROP - of Main CaseView PDF

  6. 29-Jan-2018

    ROP - of Main CaseView PDF

  7. 23-Jan-2018

    ROP - of Main CaseView PDF

  8. 23-Jan-2018

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  9. 18-Jan-2018

    ROP - of Main CaseView PDF

  10. 18-Jan-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  11. 17-Jan-2018

    ROP - of Main CaseView PDF

  12. 17-Jan-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  13. 16-Jan-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  14. 12-Dec-2017

    ROP - of Main CaseView PDF

  15. 12-Dec-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  16. 07-Dec-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  17. 06-Dec-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  18. 05-Dec-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  19. 30-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  20. 29-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  21. 28-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  22. 23-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  23. 22-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  24. 21-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  25. 16-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  26. 15-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  27. 14-Nov-2017

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  28. 09-Nov-2017

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  29. 08-Nov-2017

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  30. 07-Nov-2017

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  31. 02-Nov-2017

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  32. 01-Nov-2017

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  33. 31-Oct-2017

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  34. 04-Oct-2017

    ROP - of Main CaseView PDF

  35. 19-Sep-2017

    ROP - of Main CaseView PDF

  36. 19-Sep-2017

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  37. 12-Sep-2017

    Fixed Date by Court

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  38. 11-Sep-2017

    First hearing

    Initial hearing scheduled

  39. 27-Mar-2017

    ROPView PDF

  40. 27-Mar-2017

    Office ReportView PDF

  41. 27-Mar-2017

    ROPView PDF

  42. 20-Mar-2017

    ROPView PDF

  43. 20-Mar-2017

    Office ReportView PDF

  44. 20-Mar-2017

    ROPView PDF

  45. 06-Feb-2017

    ROPView PDF

  46. 06-Feb-2017

    Office ReportView PDF

  47. 06-Feb-2017

    ROPView PDF

  48. 16-Dec-2016

    ROPView PDF

  49. 16-Dec-2016

    Office ReportView PDF

  50. 16-Dec-2016

    ROPView PDF

  51. 02-Sep-2016

    ROPView PDF

  52. 02-Sep-2016

    ROPView PDF

  53. 16-Aug-2016

    ROPView PDF

  54. 16-Aug-2016

    Office ReportView PDF

  55. 16-Aug-2016

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  56. 08-Aug-2016

    ROPView PDF

  57. 08-Aug-2016

    Office ReportView PDF

  58. 08-Aug-2016

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  59. 19-Jul-2016

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  60. 19-Jul-2016

    Office ReportView PDF

  61. 19-Jul-2016

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  62. 05-Jul-2016

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  63. 05-Jul-2016

    Office ReportView PDF

  64. 05-Jul-2016

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  65. 30-Jun-2016

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  66. 30-Jun-2016

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  67. 30-Jun-2016

    Office ReportView PDF

  68. 30-Jun-2016

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  69. 30-Jun-2016

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  70. 30-Jun-2016

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  71. 29-Jun-2016

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  72. 29-Jun-2016

    Office ReportView PDF

  73. 29-Jun-2016

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  74. 11-May-2016

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  75. 11-May-2016

    Office ReportView PDF

  76. 11-May-2016

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  77. 01-Apr-2016

    ROPView PDF

  78. 01-Apr-2016

    Office ReportView PDF

  79. 01-Apr-2016

    Office ReportView PDF

  80. 03-Mar-2016

    Office ReportView PDF

  81. 05-Jan-2016

    ROPView PDF

  82. 05-Jan-2016

    Office ReportView PDF

  83. 05-Jan-2016

    Office ReportView PDF

  84. 05-Jan-2016

    ROPView PDF

  85. 11-Dec-2015

    ROPView PDF

  86. 11-Dec-2015

    Office ReportView PDF

  87. 11-Dec-2015

    ROPView PDF

  88. 02-Nov-2015

    ROPView PDF

  89. 02-Nov-2015

    Office ReportView PDF

  90. 02-Nov-2015

    Office ReportView PDF

  91. 02-Nov-2015

    ROPView PDF

  92. 24-Sep-2015

    ROPView PDF

  93. 24-Sep-2015

    Office ReportView PDF

  94. 24-Sep-2015

    ROPView PDF

  95. 21-Sep-2015

    ROPView PDF

  96. 21-Sep-2015

    Office ReportView PDF

  97. 21-Sep-2015

    ROPView PDF

  98. 28-Aug-2015

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  99. 28-Aug-2015

    ROPView PDF

  100. 14-Aug-2015

    ROPView PDF

  101. 14-Aug-2015

    Office ReportView PDF

  102. 13-Aug-2015

    ROPView PDF

  103. 13-Aug-2015

    Office ReportView PDF

  104. 13-Aug-2015

    ROPView PDF

  105. 27-Jul-2015

    ROPView PDF

  106. 27-Jul-2015

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  107. 20-Jul-2015

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  108. 20-Jul-2015

    Office ReportView PDF

  109. 20-Jul-2015

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  110. 10-Jul-2015

    ROPView PDF

  111. 10-Jul-2015

    Office ReportView PDF

  112. 10-Jul-2015

    Office ReportView PDF

  113. 10-Jul-2015

    Office ReportView PDF

  114. 10-Jul-2015

    Office ReportView PDF

  115. 10-Jul-2015

    Office ReportView PDF

  116. 10-Jul-2015

    ROPView PDF

  117. 08-Jul-2015

    ROPView PDF

  118. 08-Jul-2015

    Office ReportView PDF

  119. 08-Jul-2015

    ROPView PDF

  120. 21-Apr-2015

    ROPView PDF

  121. 21-Apr-2015

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  122. 17-Apr-2015

    ROPView PDF

  123. 17-Apr-2015

    Office ReportView PDF

  124. 17-Apr-2015

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  125. 06-Apr-2015

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  126. 06-Apr-2015

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  127. 06-Apr-2015

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  128. 06-Apr-2015

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  129. 06-Apr-2015

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  130. 06-Apr-2015

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  131. 26-Feb-2015

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  132. 26-Feb-2015

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  133. 25-Feb-2015

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  134. 25-Feb-2015

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  135. 19-Jan-2015

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  136. 19-Jan-2015

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  137. 07-Jan-2015

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  138. 07-Jan-2015

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  139. 18-Dec-2014

    Office ReportView PDF

  140. 18-Dec-2014

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  141. 21-Nov-2014

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  142. 21-Nov-2014

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  143. 27-Oct-2014

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  144. 27-Oct-2014

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  145. 12-Sep-2014

    ROP - of Main CaseView PDF

  146. 12-Sep-2014

    ROP - of Main CaseView PDF

  147. 24-Jul-2014

    Office ReportView PDF

  148. 24-Jul-2014

    Office ReportView PDF

  149. 24-Jul-2014

    ROPView PDF

  150. 09-May-2014

    ROPView PDF

  151. 30-Apr-2014

    ROPView PDF

  152. 30-Apr-2014

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  153. 29-Apr-2014

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  154. 29-Apr-2014

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  155. 03-Apr-2014

    ROPView PDF

  156. 31-Mar-2014

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  157. 06-Mar-2014

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  158. 03-Mar-2014

    Office ReportView PDF

  159. 03-Mar-2014

    ROPView PDF

  160. 28-Feb-2014

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  161. 28-Oct-2013

    ROPView PDF

  162. 08-Oct-2013

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  163. 30-Sep-2013

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  164. 30-Sep-2013

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  165. 27-Sep-2013

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  166. 16-Sep-2013

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  167. 13-Sep-2013

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  168. 13-Sep-2013

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  169. 13-Sep-2013

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  170. 09-Sep-2013

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  171. 23-Aug-2013

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  172. 08-Aug-2013

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  173. 05-Aug-2013

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  174. 29-Jul-2013

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  175. 29-Jul-2013

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  176. 12-Jul-2013

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  177. 01-Jul-2013

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  178. 12-Apr-2013

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  179. 08-Apr-2013

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  180. 06-Mar-2013

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  181. 08-Feb-2013

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  182. 04-Feb-2013

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  183. 14-Jan-2013

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  184. 14-Jan-2013

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  185. 09-Jan-2013

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  186. 30-Nov-2012

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  187. 23-Nov-2012

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  188. 09-Nov-2012

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  189. 29-Oct-2012

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  190. 08-Oct-2012

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  191. 05-Oct-2012

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  192. 28-Sep-2012

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  193. 21-Sep-2012

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  194. 06-Aug-2012

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  195. 23-Jul-2012

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  196. 20-Jul-2012

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  197. 16-Jul-2012

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  198. 16-Jul-2012

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  199. 09-Jul-2012

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  200. 02-Mar-2012

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  201. 17-Feb-2012

    ROP - of Main CaseView PDF

  202. 25-Jan-2012

    Case filed

    Registration No. C.A. No. 2165/2012

  203. [ 2018 INSC 79 ]

    Judgement - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

Summary of CA No. 002165/2012 Case: Commissioner of Income Tax 5 Mumbai v. M/S. Essar Teleholdings Ltd. Outcome: The Supreme Court dismissed all revenue appeals, holding that Rule 8D of the Income Tax Rules is prospective in operation and cannot apply to assessment years prior to 2008-09. The Court affirmed the High Court's decision that Rule 8D cannot be applied retrospectively to disallow expenditure related to exempt income in pending assessments for earlier years. Key Direction: For the assessment year 2003-04 (the case year), Rule 8D methodology does not apply; assessments must proceed without invoking Rule 8D's prescribed computation method. This case analysis is maintained by casestatus.in based on publicly available court records.

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