82 ITR 376 (SC)/CIT v. Menora Hosiery Works (P) Ltd.

150 ITR 28High Court1984#11127 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2015 to 2020.

Judgments citing 82 ITR 376 (SC)/CIT v. Menora Hosiery Works (P) Ltd.

DCIT, Cir-3(1), Kolkata vs. M/S Saregama India Ltd, Kolkata

ITA 473/KOL/2017[2006-07]Status: DisposedITAT Kolkata29 Jan 2020AY 2006-07

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D. Mandal [1988] 41 Taxman 129 (Cal.)/CIT Vs. Zoroaster & Co. [1982] 133 ITR 559 (Raj.)/Hindustan Aluminium Corporation Ltd. vs. CIT [1983] 144 ITR 474 (Cal.)/Gujrat Mineral Development Cor…

DCIT, Cir-3(1), Kolkata vs. M/S Saregama India Ltd, Kolkata

ITA 472/KOL/2017[2005-06]Status: DisposedITAT Kolkata29 Jan 2020AY 2005-06

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D. Mandal [1988] 41 Taxman 129 (Cal.)/CIT Vs. Zoroaster & Co. [1982] 133 ITR 559 (Raj.)/Hindustan Aluminium Corporation Ltd. vs. CIT [1983] 144 ITR 474 (Cal.)/Gujrat Mineral Development Cor…

DCIT, Cir-3(1), Kolkata vs. M/S Saregama India Ltd, Kolkata

ITA 471/KOL/2017[2004-05]Status: DisposedITAT Kolkata29 Jan 2020AY 2004-05

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D. Mandal [1988] 41 Taxman 129 (Cal.)/CIT Vs. Zoroaster & Co. [1982] 133 ITR 559 (Raj.)/Hindustan Aluminium Corporation Ltd. vs. CIT [1983] 144 ITR 474 (Cal.)/Gujrat Mineral Development Cor…

DCIT, Cir-3(1), Kolkata vs. M/S Saregama India Ltd, Kolkata

ITA 470/KOL/2017[2003-04]Status: DisposedITAT Kolkata29 Jan 2020AY 2003-04

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D. Mandal [1988] 41 Taxman 129 (Cal.)/CIT Vs. Zoroaster & Co. [1982] 133 ITR 559 (Raj.)/Hindustan Aluminium Corporation Ltd. vs. CIT [1983] 144 ITR 474 (Cal.)/Gujrat Mineral Development Cor…

M/S Saregama India Limited, Kolkata vs. DCIT, Cir.-3(1), Kolkata

ITA 312/KOL/2017[2010-11]Status: DisposedITAT Kolkata29 Jan 2020AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D. Mandal [1988] 41 Taxman 129 (Cal.)/CIT Vs. Zoroaster & Co. [1982] 133 ITR 559 (Raj.)/Hindustan Aluminium Corporation Ltd. vs. CIT [1983] 144 ITR 474 (Cal.)/Gujrat Mineral Development Cor…

M/S Saregama India Limited, Kolkata vs. DCIT, Cir.-3(1), Kolkata

ITA 310/KOL/2017[2004-05]Status: DisposedITAT Kolkata29 Jan 2020AY 2004-05

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D. Mandal [1988] 41 Taxman 129 (Cal.)/CIT Vs. Zoroaster & Co. [1982] 133 ITR 559 (Raj.)/Hindustan Aluminium Corporation Ltd. vs. CIT [1983] 144 ITR 474 (Cal.)/Gujrat Mineral Development Cor…

M/S Saregama India Limited, Kolkata vs. DCIT, Cir.-3(1), Kolkata

ITA 309/KOL/2017[2003-04]Status: DisposedITAT Kolkata29 Jan 2020AY 2003-04

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D. Mandal [1988] 41 Taxman 129 (Cal.)/CIT Vs. Zoroaster & Co. [1982] 133 ITR 559 (Raj.)/Hindustan Aluminium Corporation Ltd. vs. CIT [1983] 144 ITR 474 (Cal.)/Gujrat Mineral Development Cor…

Commissioner of Income Tax-III vs. Smcc Construction India Ltd

ITA/511/2014HC Delhi03 Jul 2015

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 32(1)

…become the owner ofthetechnical knowhow. The benefit to it was notofan enduring nature. 7. Learned counsel for the Appellant submitted that in coming to the above conclusion, the ITAT mainly relied on the decisions in Premier Automobiles Ltd. vs. CIT, (1984) 150 ITR 28 (Bom) and Travancore Sugars and Chemicals Ltd. vs. CIT (1966) 62 ITR 566 (SC), which dealt with Assessees which were manufacturing units and therefore different considerations would apply. He urged that inasmuch as the essential business of the Assessee was entirely dependent on the technical knowhow provided by SMCL and the benefit to the Assesse…

Commissionerofincometax-III vs. Smcc Construction India Limited

ITA/439/2014HC Delhi03 Jul 2015
Section 32(1)

…e owner of the technical knowhow. The benefit to it was not of an enduring nature. 7. Learned counsel for the Appellant submitted that in coming to the above conclusion, the ITAT mainly relied on the decisions in Premier Automobiles Ltd. vs. CIT, (1984) 150 ITR 28 (Bom) and Travancore Sugars and Chemicals Ltd. vs. CIT (1966) 62 ITR 566 (SC), which dealt with Assessees which were manufacturing units and therefore different considerations would apply. He urged that inasmuch as the essential business of the Assessee was entirely dependent on the technical knowhow provided by SMCL and the benefit to the A…

82 ITR 376 (SC)/CIT v. Menora Hosiery Works (P) Ltd. (150 ITR 28) — Cited in 9 Judgments | BharatTax