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Even State Govt. Undertakings need COD clearance
In the light of the judgement of the Supreme Court in ONGC vs. CIDCO (2007) 7 SCC 39 and that of the Madras High Court in Tamilnadu Warehousing Corp Ltd vs. DCIT (2008) 15 DTR 67, even appeals involving State Government undertakings require approval of the Committee on Disputes. The appeal can be proceeded with only if the appellant is either able to obtain the requisite COD clearance or file satisfactory evidence to prove that a COD to deal with State – Centre disputes has not been formed.
Note: The judgement of the Special Bench in DCIT vs. Maharashtra State Road Transport Corporation 100 ITD 187 is no longer good law in view of the judgements referred to above.
Related Judgements
- DaimlerChrysler India vs. DCIT (ITAT Pune)
Under Article 24 (4) of the India-Germany DTAA, Enterprises of India, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of Germany, cannot be subjected in India to any taxation or any requirement connected therewith which is other or…
- M/s B. G. Chitale vs. DCIT (ITAT Pune – Special Bench)
The process of pasteurisation of milk does not amount to manufacture / processing for purposes of sections 80-I and 80-HHA as while pastuerised milk is improved in quality, it is not a commercially different product as compared to raw milk.
