110 ITR 527 (Cal), CIT v. Assam Oil Co. Ltd.

142 ITR 877High Court1983#19118 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2016 to 2019.

Judgments citing 110 ITR 527 (Cal), CIT v. Assam Oil Co. Ltd.

Ppn Properties Pvt. Ltd., Delhi vs. ITO, Ward- 19(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3060/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…Deputy Commissioner of Commercial Taxes v. Indian Refrigeration Industries P. Ltd. [1980] 46 STC 264 (Mad), CIT v. Ramsevak Paul [1977] 110 ITR 527 (Cal), CIT v. Assam Oil Co. Ltd. [1982] 133 ITR 204 (Cal), CIT v. Standard Motor Products of India Ltd. [1983] 142 ITR 877 (Mad), CIT v. Rangnath Bangur [1984] 149 ITR 487 (Raj), State Bank of Hyderabad v. CIT [1988] 171 ITR 232 (AP) and CIT v. Indian Rare Earth Ltd. [1990] 181 ITR 22 (Bom) [FB]. [1993] 200 ITR 614W (SC)” 15. He further relied of the Hon’ble Supreme Court in the case of CIT Vs. Karan Singh & Ors (19930 200 ITR 61 (SC) where it was held that :- “The…

Prashant Agencies Pvt. Ltd., Delhi vs. ITO, Ward- 19(3), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3059/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

Fateh Chand Charitable Trust, Muzaffarnagar vs. Addl. CIT, Meerut

In the result, the Appeal of the assessee is dismissed

ITA 289/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Jun 2017AY 2005-06

Bench: Shri H.S. Sidhu

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. Anil Kr. Sharma, Sr. DR

Section 139(3)Section 142(1)Section 143(1)Section 143(3)Section 148Section 254

…er of Commercial Page 21 of 27 Taxes v. Indian Refrigeration Industries P. Ltd.[1980] 46 STC 264 (Mad), CIT v. Ramsevak Paul [1977] 110 ITR 527 (Cal), CIT v. Assam Oil Co. Ltd. [1982] 133 ITR 204 (Cal), CIT v. Standard Motor Products of India Ltd. [1983]142 ITR 877 (Mad), CIT v. Rangnath Bangur [1984] 149 ITR 487 (Raj), State Bank of Hyderabad v. CIT [1988] 171 ITR 232 (AP) and CIT v. Indian Rare Earth Ltd. [1990] 181 ITR 22 (Born) [FB]. Keeping in view the above principles, we may now turn our attention to the question formulated by the High Court as noticed in the earlier part of the judgment. The…

Lotus Energy (I) Ltd, Mumbai vs. CIT RG 8, Mumbai

In the result, the appeal filed by the assessee in ITA No

ITA 4355/MUM/2011[2006-07]Status: DisposedITAT Mumbai14 Dec 2016AY 2006-07

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 4355/Mum/2011 ("नधा"रण वष" / Assessment Year : 2006-07) M/S Lotus Energy (India) Commissioner Of Income बनाम/ Ltd., Tax- Range 8, V. 409, Laxmi Plaza, 2 Nd Floor, Aaykar Bhavan, Laxmi Industrial Estate, M.K. Road, Andheri (W), Mumbai. Mumbai -400053. "थायी लेखा सं./Pan : Aabcl6119K (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri R.P. Meena

Section 143(3)Section 263Section 32Section 40

…ers are considered as part of the factory premises and accordingly depreciation @ 10% has been claimed. (v) In this regards, we would like to draw your kind attention to the decision of Madras HC in case of CIT v. Standard Motor Products of India Ltd. [1983] 142 ITR 877 wherein it has been held that where the administrative block housed the chief engineer and related staff, the canteen, the new stores, and co-operative stores buildings, which were essential adjuncts to the factory premises were rightly treated as factory buildings. The same decision is also followed in the case of CIT vs. Motor Industries Co. Lt…