(Rohinton Fali Nariman and Indu Malhotra, JJ.)
Commissioner of Income Tax, Kochi ___________________ Appellant
v.
M/s. Hotel and Allied Trades (P) Ltd. __________________ Respondent
Civil Appeal Nos. 7126 of 2008, decided on September 17, 2018
With
Civil Appeal No. 2449/2011 With Civil Appeal No. 10016 of 2018 (@ SLP(C) No. 32557/2010) With Civil Appeal No. 560/2011, Civil Appeal No. 484/2011, Civil Appeal No. 1115/2011, Civil Appeal No. 1204/2011 With Civil Appeal No. 7476/2010, Civil Appeal No. 4528/2009, Civil Appeal No. 9617/2010, Civil Appeal No. 5937/2010 With Civil Appeal No. 8695/2012, Civil Appeal No. 5677/2009, Civil Appeal No. 2466/2010, Civil Appeal No. 5795/2009, Civil Appeal No. 6636/2011, Civil Appeal No. 6639/2011, Civil Appeal No. 4912/2010 Civil Appeal No. 4838/2017 Civil Appeal No. 1937/2009 Civil Appeal No. 5904/2015 Civil Appeal No. 5737/2015 Civil Appeal No. 8892/2016 Civil Appeal No. 5903/2015 Civil Appeal No. 10221/2017 Civil Appeal No. 5356/2010 With Civil Appeal No. 9623 of 2018 (@ SLP(C) No. 21838/2012) With Civil Appeal No. 2394/2011, Civil Appeal No. 3516/2018, Civil Appeal No. 5410/2011, Civil Appeal No. 2772/2010, Civil Appeal No. 8711/2010, Civil Appeal No. 10241/2014, Civil Appeal No. 3876/2010, Civil Appeal No. 9646/2011 With Civil Appeal No. 7036/2011, Civil Appeal No. 2201/2013, Civil Appeal No. 1659/2012, Civil Appeal No. 1660/2012, Civil Appeal No. 1661/2012, Civil Appeal No. 9831/2013, Civil Appeal No. 891/2012, Civil Appeal No. 153/2015 With Civil Appeal No. 9634 of 2018 SLP No. 25629 of 2018 (Diary No. 15602-2018) With Civil Appeal No. 9636 of 2018 (@ SLP(C) No. 18140/2018) With Civil Appeal No. 9637 of 2018 (@ SLP(C) No. 18141/2018) With Civil Appeal No. 5068/2012 Civil Appeal No. 8212-8218/2012 Civil Appeal No. 7919/2013 Civil Appeal No. 10938/2013 Civil Appeal No. 8707/2013 Civil Appeal No. 5750/2012 Civil Appeal No. 5753/2012 Civil Appeal No. 5751/2012 Civil Appeal No. 5752/2012 Civil Appeal No. 14306/2015 Civil Appeal No. 14344/2015 Civil Appeal No. 14335/2015 Civil Appeal No. 7427/2012 Civil Appeal No. 4544/2013 Civil Appeal No. 5341/2013 Civil Appeal No. 5342/2013 Civil Appeal No. 22954/2017 Civil Appeal No. 2469/2018 With Civil Appeal No. 9823 of 2018 SLP No. 25838 of 2018 (Diary No. 2855-2018) With Civil Appeal No. 9816 of 2018 (@ SLP(C) No. 5448/2018) With Civil Appeal No. 9817 of 2018 (@ SLP(C) No. 5450/2018) With Civil Appeal No. 9610 of 2018 (@ SLP(C) No. 6428/2011) With Civil Appeal No. 4515/2013 Civil Appeal No. 4518/2013 WITH Civil Appeal No. 9588 of 2018 (@ SLP(C) No. 2807/2012) Civil Appeal No. 9589 of 2018 (@ SLP(C) No. 9477/2014) With Civil Appeal No. 8487/2012 With Civil Appeal No. 8502/2012 WITH Civil Appeal No. 2734/2013 With Civil Appeal No. 9652-9653 of 2018 (@ SLP(C) No. 36805-36806/2014) With Civil Appeal No. 6409/2014 With Civil Appeal No. 5939/2012 With Civil Appeal No. 126/2013 With Civil Appeal No. 3799/2014 With Civil Appeal No. 6121/2018 With Civil Appeal No. 7228-7229/2012 With Civil Appeal No. 7428/2012 With Civil Appeal No. 9812/2014 Civil Appeal No. 3098/2015 Civil Appeal No. 11707/2016 Civil Appeal No. 3067/2017 Civil Appeal No. 6088/2018 Civil Appeal No. 793/2017 Civil Appeal No. 4700/2014 Civil Appeal No. 4701/2014 Civil Appeal No. 4456/2017 Civil Appeal No. 9299/2014 Civil Appeal No. 9301/2014 Civil Appeal No. 3316-3317/2015 Civil Appeal No. 6415/2015 Civil Appeal No. 9628 of 2018 (@ SLP No. 25621 of 2018) Diary No. 34786-2013 With Civil Appeal No. 9583 of 2018 (@ SLP(C) No. 37615/2013) With Civil Appeal No. 9948 of 2018 (@ SLP(C) No. 6979/2017) With Civil Appeal No. 9949 of 2018 (@ SLP(C) No. 6980/2017) With Civil Appeal No. 1311/2015 Civil Appeal No. 3286/2018 Civil Appeal No. 2693/2018 Civil Appeal No. 2694/2018 Civil Appeal No. 2695/2018 Civil Appeal No. 5970/2016 Civil Appeal No. 4654/2018 Civil Appeal No. 9660 of 2018 (@ SLP(C) No. 16254/2014) Civil Appeal No. 9661 of 2018 (@ SLP(C) No. 19953/2017) Civil Appeal No. 9664 of 2018 (@ SLP(C) No. 31377/2017) Civil Appeal No. 9666 of 2018 (@ SLP(C) No. 31378/2017) With Civil Appeal No. 9668 of 2018 @ SLP No. 25632 of 2018) Diary No. 34086-2017 With Civil Appeal No. 9670 of 2018 (@ SLP(C) No. 35005/2017) With Civil Appeal No. 9675 of 2018 (@ SLP(C) No. 36469/2017) With Civil Appeal No. 9695 of 2018 (@ SLP(C) No. 4005/2018) With Civil Appeal No. 9697 of 2018 (@ SLP(C) No. 8575/2018) With Civil Appeal No. 9698 of 2018 (@ SLP(C) No. 8750/2018) With Civil Appeal No. 9699 of 2018 (@ SLP(C) No. 9649/2018) With Civil Appeal No. 9700-9701 of 2018 (@ SLP(C) No. 10543-10544/2018) With Civil Appeal No. 9703 of 2018 (@ SLP(C) No. 10572/2018) With Civil Appeal No. 9704 of 2018 (@ SLP No. 25633 of 2018) Diary No. 11620-2018 With Civil Appeal No. 9712 of 2018 (@ SLP No. 25635 of 2018) Diary No. 13117-2018 With Civil Appeal No. 9713 of 2018 (@ SLP No. 25636 of 2018) Diary No. 13121-2018 With Civil Appeal No. 9714 of 2018 (@ SLP(C) No. 14135/2018) With Civil Appeal No. 9715 of 2018 (@ SLP No. 25637 of 2018) Diary No. 14932-2018 With Civil Appeal No. 9716 of 2018 (@ SLP No. 25638 of 2018) Diary No. 14956-2018 With Civil Appeal No. 9717 of 2018 (@ SLP No. 25640 of 2018) Diary No. 18415-2018 With Civil Appeal No. 9824 of 2018 (@ SLP(C) No. 18240/2018) With Civil Appeal No. 9825 of 2018 (@ SLP(C) No. 19914/2018) With Civil Appeal No. 3357/2015 Civil Appeal No. 64/2015 Civil Appeal No. 5961/2016 Civil Appeal No. 5962/2016 Civil Appeal No. 3829/2014 Civil Appeal No. 5912/2015 Civil Appeal No. 5913/2015 Civil Appeal No. 5917/2015 Civil Appeal No. 5918/2015 Civil Appeal No. 5916/2014 Civil Appeal No. 8748/2014 Civil Appeal No. 10282/2014 Civil Appeal No. 3313/2015 Civil Appeal No. 6707/2018 With Civil Appeal No. 9656 of 2018 (@ SLP(C) No. 18185/2015) With Civil Appeal No. 9657 of 2018 (@ SLP(C) No. 20588/2015) With Civil Appeal No. 9659 of 2018 (@ SLP(C) No. 30279/2015) With Civil Appeal No. 9655 of 2018 (@ SLP(C) No. 24903/2016) With Civil Appeal No. 9609 of 2018 (@ SLP(C) No. 28571/2015) With Civil Appeal No. 9725 of 2018 (@ SLP(C) No. 18423/2018) With Civil Appeal No. 9946 of 2018 (@ SLP No. 26334 of 2018) S.L.P.(C)…CC No. 18447/2015 With Civil Appeal No. 9947 of 2018 (SLP No. 26335 of 2018) (S.L.P.(C)…CC No. 18672/2015) With Civil Appeal No. 6898/2015 Civil Appeal No. 14250/2015 Civil Appeal No. 6412/2016 Civil Appeal No. 6408/2016 Civil Appeal No. 6415/2016 Civil Appeal No. 2994/2017 Civil Appeal No. 2995/2017 Civil Appeal No. 20850/2017 Civil Appeal No. 20851/2017 With Civil Appeal No. 9858 of 2018 (@ SLP(C) No. 34962/2017) With Civil Appeal No. 9857 of 2018 (@ SLP(C) No. 34960/2017) With Civil Appeal No. 9619 of 2018 (SLP No. 25615 of 2018) (Diary No. 41705-2017) With Civil Appeal No. 9612 of 2018 (@ SLP(C) No. 16250/2018) With Civil Appeal No. 9625 of 2018 SLP No. 25617 of 2018 Diary No. 12550-2018 With Civil Appeal No. 9626 of 2018 (SLP No. 25619 of 2018) Diary No. 13082-2018 With Civil Appeal No. 9616 of 2018 (@ SLP(C) No. 17561/2018) With Civil Appeal No. 9618 of 2018 (@ SLP(C) No. 17562/2018) With Civil Appeal No. 6688/2018 Civil Appeal No. 7207/2018 Civil Appeal No. 7247/2015 Civil Appeal No. 3756/2015 Civil Appeal No. 5064/2016 With Civil Appeal No. 2832/2017 With Civil Appeal No. 9586 of 2018 SLP No. 25597 of 2018 (S.L.P.(C)…CC No. 15573/2016) With Civil Appeal No. 9587 of 2018 (SLP No. 25598 of 2018) (S.L.P.(C)…CC No. 23738/2016) With Civil Appeal No. 9617 of 2018 (@ SLP(C) No. 16821/2016) With Civil Appeal No. 9614 of 2018 (@ SLP(C) No. 16822/2016) With Civil Appeal No. 9599 of 2018 (@ SLP(C) No. 5429/2016) With Civil Appeal No. 9600 of 2018 (@ SLP(C) No. 10867/2016) With Civil Appeal No. 9601 of 2018 (@ SLP(C) No. 12708/2016) With Civil Appeal No. 9726 of 2018 (@ SLP(C) No. 17586/2017) With Civil Appeal No. 9727 of 2018 (@ SLP(C) No. 27639/2017) With Civil Appeal No. 9730 of 2018 (@ SLP(C) No. 2092/2018) With Civil Appeal No. 9728 of 2018 (@ SLP(C) No. 30754/2017) With Civil Appeal No. 9729 of 2018 (@ SLP(C) No. 30708/2017) With Civil Appeal No. 9731 of 2018 (@ SLP(C) No. 7190/2018) With Civil Appeal No. 9732 of 2018 (@ SLP(C) No. 17470/2017) With Civil Appeal No. 9594 of 2018 (@ SLP(C) No. 6720/2017) With Civil Appeal No. 9576 of 2018 (@ SLP(C) No. 23717/2017) With Civil Appeal No. 9577 of 2018 (@ SLP(C) No. 25662/2017) With Civil Appeal No. 9579 of 2018 (@ SLP(C) No. 28028/2017) With Civil Appeal No. 9578 of 2018 (@ SLP(C) No. 26930/2017) With Civil Appeal No. 9580 of 2018 (@ SLP(C) No. 30282/2017) With Civil Appeal No. 11018 of 2018 (@ SLP(C) No. 25901/2017) With Civil Appeal No. 11019 of 2018 (@ SLP(C) No. 25905/2017) With Civil Appeal No. 9604-9605 of 2018 (@ SLP(C) No. 33966-33967/2017) With Civil Appeal No. 9606 of 2018 (@ SLP(C) No. 16249/2018) With Civil Appeal No. 9681 of 2018 (@ SLP(C) No. 34933/2017) With Civil Appeal No. 9602 of 2018 (@ SLP(C) No. 33576/2017) With Civil Appeal No. 1249/2018 With Civil Appeal No. 9733 of 2018 (@ SLP(C) No. 2176/2018) With Civil Appeal No. 9629-30 of 2018 (@ SLP No. 25622-23 of 2018) Diary No. 41887-2017 With Civil Appeal No. 9632 of 2018 (@ SLP No. 25626 of 2018) Diary No. 1155-2018 With Civil Appeal No. 9593 of 2018 (@ SLP(C) No. 1105/2018) With Civil Appeal No. 9596 of 2018 (@ SLP(C) No. 9559/2017) With Civil Appeal No. 9646 of 2018 (@ SLP(C) No. 124/2018) With Civil Appeal No. 9224/2018 With Civil Appeal No. 9950 of 2018 (@ SLP(C) No. 10231/2017) With Civil Appeal No. 9591 of 2018 (@ SLP(C) No. 12519/2017) With Civil Appeal No. 9592 of 2018 (@ SLP(C) No. 2875/2018) With Civil Appeal No. 9620 of 2018 (@ SLP(C) No. 13100/2017) With Civil Appeal No. 9748 of 2018 (@ SLP(C) No. 13113/2018) With Civil Appeal No. 9749 of 2018 (@ SLP(C) No. 11912/2018) With Civil Appeal No. 9750 of 2018 (@ SLP(C) No. 11866/2018) With Civil Appeal No. 9751 of 2018 (@ SLP(C) No. 13709/2018) With Civil Appeal No. 4606/2018 Civil Appeal No. 4607/2018 Civil Appeal No. 7404/2018 Civil Appeal No. 7441/2018 With Civil Appeal No. 9621 of 2018 (@ SLP(C) No. 12130/2018) With Civil Appeal No. 9768 of 2018 (@ SLP(C) No. 13424/2018) With Civil Appeal No. 5685/2018 With Civil Appeal No. 9672 of 2018 (@ SLP(C) No. 23169/2018) With Civil Appeal No. 9673 of 2018 (@ SLP(C) No. 23171/2018) With Civil Appeal No. 9674 of 2018 (@ SLP(C) No. 23180/2018) With Civil Appeal No. 9769 of 2018 (@ SLP(C) No. 20487/2018) With Civil Appeal No. 9770 of 2018 (@ SLP(C) No. 20488/2018) With Civil Appeal No. 9771 of 2018 (@ SLP(C) No. 20489/2018) With Civil Appeal No. 9635 of 2018 (SLP No. 25628 of 2018) Diary No. 1932-2018 With Civil Appeal No. 9638 of 2018 SLP No. 25630 of 2018 (Diary No. 1051-2018) With Civil Appeal No. 9772 of 2018 SLP No. 25772 of 2018 (Diary No. 21544-2018) With Civil Appeal No. 9773 of 2018 SLP No. 25773 of 2018 Diary No. 22846-2018 With Civil Appeal No. 6865/2018 With Civil Appeal No. 9776 of 2018 (@ SLP(C) No. 18445/2018) With Civil Appeal No. 9777 of 2018 (@ SLP(C) No. 20521/2018) With Civil Appeal No. 9778 of 2018 (@ SLP(C) No. 19270/2018) With Civil Appeal No. 9779 of 2018 (@ SLP(C) No. 21402/2018) With Civil Appeal No. 9862 of 2018 SLP No. 26069 of 2018 Diary No. 22632-2018 With Civil Appeal No. 9613 of 2018 SLP No. 25612 of 2018 Diary No. 22866-2018 With Civil Appeal No. 9812 of 2018 (@ SLP(C) No. 6010/2018) With Civil Appeal No. 9813 of 2018 SLP No. 25774 of 2018 Diary No. 13946-2018 With Civil Appeal No. 9814 of 2018 SLP No. 25782 of 2018 Diary No. 13977-2018 With Civil Appeal No. 9801 of 2018 (@ SLP(C) No. 7400/2018) With Civil Appeal No. 9802 of 2018 (@ SLP(C) No. 19258/2018) With Civil Appeal No. 9584 of 2018 (@ SLP(C) No. 7714/2018) With Civil Appeal No. 9622 of 2018 (@ SLP(C) No. 8427/2018) With Civil Appeal No. 9647 of 2018 (@ SLP(C) No. 8955/2018) With Civil Appeal No. 9680 of 2018 (@ SLP(C) No. 10099/2018) With Civil Appeal No. 9803 of 2018 (@ SLP(C) No. 11893/2018) With Civil Appeal No. 9804 of 2018 (@ SLP No. 25785 of 2018) (Diary No. 13922-2018) With Civil Appeal No. 9805 of 2018 (@ SLP(C) No. 11895/2018) With Civil Appeal No. 9806 of 2018 (@ SLP (C) No. 25786 of 2018) (@ Diary No. 14264-2018) With Civil Appeal No. 9810 of 2018 (@ SLP(C) No. 14127/2018)
The Order of the court was delivered by
Order
1. Delay, if any, is condoned.
2. Leave granted.
3. In these appeals, the tax effect is less than Rs. 1,00,00,000/- (Rupees One Crore) and are covered by the Circular of CBDT.
4. These appeals are, accordingly, dismissed.
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