1. CTR Manufacturing Industries Ltd. v. DCIT

163 ITD 1Income Tax Appellate Tribunal#19395 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 353,911 Indian tax judgments — from 2018 to 2018.

Judgments citing 1. CTR Manufacturing Industries Ltd. v. DCIT

Deputy Commissioner of Income-Tax vs. Serum Institute of India Ltd., Pune

In the result, both the appeals of the Revenue are dismissed

ITA 934/PUN/2016[2012-13]Status: DisposedITAT Pune12 Oct 2018AY 2012-13

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

For Appellant: Shri Rajshekhar S. AbhyankarFor Respondent: Shri Rajeev Kumar
Section 132Section 143(3)Section 14ASection 153ASection 35

…Ld. Counsel contends that the generation of Electricity falls under the ambit of production of any article or thing. For this proposition, he relied on the following decisions : 1. CTR Manufacturing Industries Ltd. Vs. DCIT – 2. Giriraj Enterprises Vs. DCIT 163 ITD 1 (Pune Trib.) (TM) 14.4 We heard both the sides and perused the orders of the Revenue on this issue and the decisions relied on by the Ld. Counsel for the assessee. We find the Hon’ble Bombay High Court in the case of CIT Vs. Cooper Foundary Pvt. Ltd. on the identical issue has held as under : “2. The Tribunal has recorded finding of fact that w…

Deputy Commissioner of Income-Tax vs. Serum Institute of India Ltd., Pune

In the result, both the appeals of the Revenue are dismissed

ITA 607/PUN/2016[2011-12]Status: DisposedITAT Pune12 Oct 2018AY 2011-12

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

For Appellant: Shri Rajshekhar S. AbhyankarFor Respondent: Shri Rajeev Kumar
Section 132Section 143(3)Section 14ASection 153ASection 35

…Ld. Counsel contends that the generation of Electricity falls under the ambit of production of any article or thing. For this proposition, he relied on the following decisions : 1. CTR Manufacturing Industries Ltd. Vs. DCIT – 2. Giriraj Enterprises Vs. DCIT 163 ITD 1 (Pune Trib.) (TM) 14.4 We heard both the sides and perused the orders of the Revenue on this issue and the decisions relied on by the Ld. Counsel for the assessee. We find the Hon’ble Bombay High Court in the case of CIT Vs. Cooper Foundary Pvt. Ltd. on the identical issue has held as under : “2. The Tribunal has recorded finding of fact that w…

Serum Institute of India Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, both the appeals of the Revenue are dismissed

ITA 550/PUN/2016[2012-13]Status: DisposedITAT Pune12 Oct 2018AY 2012-13

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

For Appellant: Shri Rajshekhar S. AbhyankarFor Respondent: Shri Rajeev Kumar
Section 132Section 143(3)Section 14ASection 153ASection 35

…Ld. Counsel contends that the generation of Electricity falls under the ambit of production of any article or thing. For this proposition, he relied on the following decisions : 1. CTR Manufacturing Industries Ltd. Vs. DCIT – 2. Giriraj Enterprises Vs. DCIT 163 ITD 1 (Pune Trib.) (TM) 14.4 We heard both the sides and perused the orders of the Revenue on this issue and the decisions relied on by the Ld. Counsel for the assessee. We find the Hon’ble Bombay High Court in the case of CIT Vs. Cooper Foundary Pvt. Ltd. on the identical issue has held as under : “2. The Tribunal has recorded finding of fact that w…

Serum Institute of India Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, both the appeals of the Revenue are dismissed

ITA 549/PUN/2016[2011-12]Status: DisposedITAT Pune12 Oct 2018AY 2011-12

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

For Appellant: Shri Rajshekhar S. AbhyankarFor Respondent: Shri Rajeev Kumar
Section 132Section 143(3)Section 14ASection 153ASection 35

…Ld. Counsel contends that the generation of Electricity falls under the ambit of production of any article or thing. For this proposition, he relied on the following decisions : 1. CTR Manufacturing Industries Ltd. Vs. DCIT – 2. Giriraj Enterprises Vs. DCIT 163 ITD 1 (Pune Trib.) (TM) 14.4 We heard both the sides and perused the orders of the Revenue on this issue and the decisions relied on by the Ld. Counsel for the assessee. We find the Hon’ble Bombay High Court in the case of CIT Vs. Cooper Foundary Pvt. Ltd. on the identical issue has held as under : “2. The Tribunal has recorded finding of fact that w…

1. CTR Manufacturing Industries Ltd. v. DCIT (163 ITD 1) — Cited in 4 Judgments | BharatTax