1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 5107/2015 COMMISSIONER OF INCOME TAX APPELLANT(S) VERSUS M/S VIJAY STEEL INDUSTRIES. RESPONDENT(S) WITH C.A. Nos.15553-56/2017 @ SLP(C) No. 6003-6006/2014, C.A. No. 1995-1998/2014, C.A. No. 5035/2015, C.A. Nos.15563-64/2017 @ SLP(C) No. 8110-8111/2016, C.A. No. 6574/2014, C.A. No. 6825-6828/2013, C.A. No. 7229-7232/2013, C.A. No. 6229/2013, C.A. No. 6230/2013, C.A. No. 7122/2013, C.A. No. 7121/2013, C.A. No. 6821-6824/2013, C.A. No. 6765/2013, C.A. No. 15557/2017 @ SLP(C) No. 35169 of 2015, C.A No. 8630/2013, C.A. No. 5113/2015, C.A. No. 7118/2013, C.A. No. 5114/2015, C.A. No. 7224-7227/2013,C.A. No. 7120/2013, C.A. No. 7119/2013, C.A. No. 5112/2015, C.A. No. 10541-10543/2013, C.A. No. 8338/2013, C.A. No. 5553-5556/2014, C.A. No. 8631/2013, C.A. No. 8339/2013, C.A. No. 8629/2013, C.A. No. 9509-9511/2013, C.A. No. 9518/2013, C.A. No. 8632/2013, C.A. No. 8628/2013, C.A. No. 10544-10547/2013, C.A. No. 10536-10540/2013, C.A. No. 9525-9527/2013, C.A. No. 9520-9523/2013, C.A. No. 10514/2013,C.A. No. 9508/2013, C.A. No. 9519/2013, C.A. No. 10548-10551/2013, C.A. No. 5557-5560/2014, C.A. No. 10552/2013, C.A. No. 9512-9514/2013, C.A. No. 9233-9235/2013, C.A. No. 9517/2013, C.A. No. 9516/2013, C.A. No. 9515/2013, C.A. No. 9524/2013, C.A. No. 4393/2014, C.A. No. 10559/2013, C.A. No. 5561/2014, C.A. No. 10554/2013, C.A. No. 9528-9531/2013, C.A. No. 10893-10895/2013, C.A. No. 10555-10558/2013, C.A. No. 10395/2013, C.A. No. 11022/2013, C.A. No.15558/2017 @ SLP(C) No. 37835/2013, C.A. No. 10892/2013,C.A. No. 179/2014, C.A. No. 15559/2017 @ SLP(C) No. 363/2014, C.A. No. 11023/2013,C.A. No. 769/2014, C.A. No. 954/2014, C.A. No. 950-953/2014, C.A. No. 15560/2017 @ SLP(C) No. 11323/2015, C.A. No. 15561/2017 @ SLP(C) No. 4006/2014,C.A. No. 15562/2017 @ SLP(C) No. 15966/2014 & C.A. No. 8416/2014. Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2017.10.06 ORDER 12:03:15 IST Reason: Leave granted in SLP(C) No. 6003-6006/2014, SLP(C) No. 35169 of 2015, SLP(C) No. 37835/2013, SLP(C) No. 363/2014, SLP(C) No. 2 11323/2015, SLP(C) No. 4006/2014, SLP(C) No. 15966/2014 & SLP(C) No. 8110-8111/2016. After hearing learned counsel for parties we find that issue raised in these appeals is covered against Revenue by decision of this Court in Commissioner of Income Tax, Madras Vs. Ponni Sugars and Chemicals Ltd. reported in (2008) 9 SCC 337, or in alternate, in Commissioner of Income Tax Vs. M/s. Meghalaya Steels Ltd. , reported in (2016) 3 SCALE 192. Therefore, appeals of Revenue are dismissed and appeal(s) of assessee(s) is allowed. However, in particular case, if it is found that facts or issue is different, liberty is granted to Revenue to make appropriate application. J. [A.K. SIKRI] J. [ASHOK BHUSHAN] NEW DELHI; SEPTEMBER 21, 2017. 3 ITEM NO.103 COURT NO.6 SECTION XVI -A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 5107/2015 COMMISSIONER OF INCOME TAX Appellant(s) VERSUS M/S VIJAY STEEL INDUSTRIES. Respondent(s) WITH SLP(C) No. 5947/2015 (IX) SLP(C) No. 5946/2015 (IX) SLP(C) No. 5948/2015 (IX) SLP(C) No. 6003-6006/2014 (XVI -A) C.A. No. 1995-1998/2014 (XVI -A) C.A. No. 5035/2015 (XIV) SLP(C) No. 8110-8111/2016 (IV-B) C.A. No. 6574/2014 (XVI -A) C.A. No. 6825-6828/2013 (XVI -A) C.A. No. 7229-7232/2013 (XVI -A) C.A. No. 6229/2013 (XVI -A) C.A. No. 6230/2013 (XVI -A) C.A. No. 7122/2013 (XVI -A) C.A. No. 7121/2013 (XVI -A) C.A. No. 6821-6824/2013 (XVI -A) C.A. No. 6765/2013 (XVI -A) C.A. No. 5113/2015 (XVI -A) C.A. No. 7118/2013 (XVI -A) C.A. No. 5114/2015 (XVI -A) C.A. No. 7224-7227/2013 (XVI -A) C.A. No. 7120/2013 (XVI -A) C.A. No. 7119/2013 (XVI -A) C.A. No. 5112/2015 (XVI -A) C.A. No. 10541-10543/2013 (XVI -A) C.A. No. 8338/2013 (XVI -A) C.A. No. 5553-5556/2014 (XVI -A) C.A. No. 8631/2013 (XVI -A) C.A. No. 8339/2013 (XVI -A) C.A. No. 8629/2013 (XVI -A) C.A. No. 8630/2013 (XVI -A) C.A. No. 9509-9511/2013 (XVI -A) C.A. No. 9518/2013 (XVI -A) C.A. No. 8632/2013 (XVI -A) C.A. No. 8628/2013 (XVI -A) C.A. No. 10544-10547/2013 (XVI -A) C.A. No. 10536-10540/2013 (XVI -A) C.A. No. 9525-9527/2013 (XVI -A) C.A. No. 9520-9523/2013 (XVI -A) 4 C.A. No. 10514/2013 (XVI -A) C.A. No. 9508/2013 (XVI -A) C.A. No. 9519/2013 (XVI -A) C.A. No. 10548-10551/2013 (XVI -A) C.A. No. 5557-5560/2014 (XVI -A) C.A. No. 10552/2013 (XVI -A) C.A. No. 9512-9514/2013 (XVI -A) C.A. No. 9233-9235/2013 (XVI -A) C.A. No. 9517/2013 (XVI -A) C.A. No. 9516/2013 (XVI -A) C.A. No. 9515/2013 (XVI -A) C.A. No. 9524/2013 (XVI -A) C.A. No. 4393/2014 (XVI -A) C.A. No. 10559/2013 (XVI -A) C.A. No. 5561/2014 (XVI -A) C.A. No. 10554/2013 (XVI -A) C.A. No. 9528-9531/2013 (XVI -A) C.A. No. 10893-10895/2013 (XVI -A) C.A. No. 10555-10558/2013 (XVI -A) C.A. No. 10395/2013 (XVI -A) C.A. No. 11022/2013 (XVI -A) SLP(C) No. 37835/2013 (XIV) C.A. No. 10892/2013 (XVI -A) C.A. No. 179/2014 (XVI -A) SLP(C) No. 363/2014 (XVI -A) C.A. No. 11023/2013 (III) C.A. No. 769/2014 (XVI -A) C.A. No. 954/2014 (XVI -A) C.A. No. 950-953/2014 (XVI -A) SLP(C) No. 11323/2015 (XIV) SLP(C) No. 4006/2014 (XIV) SLP(C) No. 15966/2014 (XVI -A) SLP(C) No. 35169/2015 (IV-B) C.A. No. 8416/2014 (XVI -A) Date : 21-09-2017 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Parties: Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, Adv. Ms. Shivani Khandekar, Adv. Mr. Arvind P. Dattar, Sr. Adv. Mr. Ankit Anandraj Shah, AOR Mr.Rupesh Kumar, Adv. Mr. Arijit Prasad, Adv. 5 Ms. Gargi Khanna, Adv. Ms. Rekha Pandey, Adv. Ms. Rashmi Malhotra, Adv. Ms. Anil Katiyar, AOR Ms. Nanita Sharma, AOR Mr. Vivek Sharma, Adv. Mr. Subhash Ahuja, Adv. Ms. Rani Chhabra, AOR Ms. Ruchira Gupta, Adv. Ms. Swati Jain, Adv. Mr. Shishir Deshpande, AOR UPON hearing counsel Court made following O R D E R SLP(C) No. 5947/2015, SLP(C) No. 5946/2015 & SLP(C) No. 5948/2015 Leave granted. Tag with Civil Appeal No. 11184 of 2016. SLP(C) No. 6003-6006/2014, C.A. No. 1995-1998/2014, C.A. No. 5035/2015, C.A. No. 6574/2014, C.A. No. 6825-6828/2013, C.A. No. 7229-7232/2013, C.A. No. 6229/2013, C.A. No. 6230/2013, C.A. No. 7122/2013, C.A. No. 7121/2013, C.A. No. 6821-6824/2013, C.A. No. 6765/2013, SLP(C) No. 35169 of 2015, C.A No. 8630/2013, C.A. No. 5113/2015, C.A. No. 7118/2013, C.A. No. 5114/2015, C.A. No. 7224-7227/2013,C.A. No. 7120/2013, C.A. No. 7119/2013, C.A. No. 5112/2015, C.A. No. 10541-10543/2013, C.A. No. 8338/2013, C.A. No. 5553-5556/2014, C.A. No. 8631/2013, C.A. No. 8339/2013, C.A. No. 8629/2013, C.A. No. 9509-9511/2013, C.A. No. 9518/2013, C.A. No. 8632/2013, C.A. No. 8628/2013, C.A. No. 10544-10547/2013, C.A. No. 10536-10540/2013, C.A. No. 9525-9527/2013, C.A. No. 9520-9523/2013, C.A. No. 10514/2013,C.A. No. 9508/2013, C.A. No. 9519/2013, C.A. No. 10548-10551/2013, C.A. No. 5557-5560/2014, C.A. No. 10552/2013, C.A. No. 9512-9514/2013, C.A. No. 9233-9235/2013, C.A. No. 9517/2013, C.A. No. 9516/2013, C.A. No. 9515/2013, C.A. No. 9524/2013, C.A. No. 4393/2014, C.A. No. 10559/2013, C.A. No. 5561/2014, C.A. No. 10554/2013, C.A. No. 9528-9531/2013, C.A. No. 10893-10895/2013, C.A. No. 10555-10558/2013, C.A. No. 10395/2013, C.A. No. 11022/2013, SLP(C) No. 37835/2013, C.A. No. 10892/2013,C.A. No. 179/2014,SLP(C) No. 363/2014, C.A. No. 11023/2013,C.A. No. 769/2014, C.A. No. 954/2014, C.A. No. 950-953/2014,SLP(C) No. 11323/2015,SLP(C) No. 4006/2014,SLP(C) No. 15966/2014 & C.A. No. 8416/2014. 6 Leave granted in SLP(C) No. 6003-6006/2014, SLP(C) No. 35169 of 2015, SLP(C) No. 37835/2013, SLP(C) No. 363/2014, SLP(C) No. 11323/2015, SLP(C) No. 4006/2014 & SLP(C) No. 15966/2014. appeals are dismissed in terms of common signed order SLP(C) No. 8110-8111/2016. Leave granted. appeals are allowed in terms of above said common signed order. (ASHWANI KUMAR) (MALA KUMARI SHARMA) COURT MASTER COURT MASTER (Signed order is placed on file) Commissioner of Income-tax v. Vijay Steel Industrie