11. In CIT v. Shree Gopikishan Industries (P) Ltd.

262 ITR 568High Court2003#24080 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2021.

Judgments citing 11. In CIT v. Shree Gopikishan Industries (P) Ltd.

M/S. Neel Metal Products Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals are allowed for statistical purposes

ITA 3960/DEL/2011[2008-09]Status: DisposedITAT Delhi23 Sept 2021AY 2008-09

Bench: Shri O.P. Kant & Shri Amarjit Singh[Through Video Conferencing] Assessment Year: 2007-08

…e, namely, the technical know-how in the shape of drawings, designs, charts, plans, processing data and other literature falls within the definition of 'plant' and is, therefore, a depreciable asset." 11. In CIT v. Shree Gopikishan Industries (P) Ltd. (2003) 262 ITR 568 (Cal), the Division Bench of the Calcutta High Court dealing with the case of cold storage held as under (page 571) : 11. In CIT v. Shree Gopikishan Industries (P) Ltd. (2003) 262 ITR 568 (Cal), the Division Bench of the Calcutta High Court dealing with the case of cold storage held as under (page 571) : "Thus, it appears that the storage or th…

M/S Neel Metal Products Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, both the appeals are allowed for statistical purposes

ITA 1368/DEL/2011[2007-08]Status: DisposedITAT Delhi23 Sept 2021AY 2007-08

Bench: Shri O.P. Kant & Shri Amarjit Singh[Through Video Conferencing] Assessment Year: 2007-08

…e, namely, the technical know-how in the shape of drawings, designs, charts, plans, processing data and other literature falls within the definition of 'plant' and is, therefore, a depreciable asset." 11. In CIT v. Shree Gopikishan Industries (P) Ltd. (2003) 262 ITR 568 (Cal), the Division Bench of the Calcutta High Court dealing with the case of cold storage held as under (page 571) : 11. In CIT v. Shree Gopikishan Industries (P) Ltd. (2003) 262 ITR 568 (Cal), the Division Bench of the Calcutta High Court dealing with the case of cold storage held as under (page 571) : "Thus, it appears that the storage or th…

Baba Kaluroy Heemgar P Ltd., Hooghly vs. ACIT, Cir-1, Hooghly

In the result, assessee’s appeal stands allowed

ITA 833/KOL/2014[2009-2010]Status: DisposedITAT Kolkata22 Mar 2017AY 2009-2010

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2009-10

Section 143(3)Section 32(1)Section 43(3)

…y the Ld. Assistant Commissioner of Income Tax, Circle 1, Hooghly on extraneous considerations not germane to the issue and the impugned finding on that account without considering the judgment in the case of CIT Vs Shree Gopikishan Industries (P) Ltd. (2003) 262 ITR 568 (Cal) is wholly illegal, illegitimate and infirm in law.” 3. The only inter-connected and common issue raised by assessee in this appeal is that Ld. CIT(A) erred in upholding the order of Assessing Officer by treating the cold storage building as normal building though the same is in the nature of plant and machinery. 4. The facts in brief are t…

11. In CIT v. Shree Gopikishan Industries (P) Ltd. (262 ITR 568) — Cited in 3 Judgments | BharatTax