90 (HP); 4. CIT v. Alembic Glass Industries Ltd.

279 ITR 331Supreme Court of India2015#609 most cited

162

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2019 to 2022.

Also referred to as

CIT v. Alembic Glass Industries Ltd. · Section 36(1)(va) · Section 43B · employee contributions · welfare funds · provident fund · ESI · due date for deposit · deduction of employee contributions · Explanation 2 · retrospective amendment · clarificatory amendment

Issues it is cited on

section 158be section 113 section 92f clarificatory amendment retrospective amendment section 158bb section 158b section 158 section 36(1)(va)section 43b section 132a section 145

Judgments citing 90 (HP); 4. CIT v. Alembic Glass Industries Ltd.

Astt.Commissioner of Income Tax, Central Cir 2(3) R, Nagpur vs. M Gupta Coalfields & Washeries Ltd., Nagpur

In the result, cross objections No

ITA 414/NAG/2014[2008-09]Status: DisposedITAT Nagpur22 Oct 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

…STC 188 (SC) and in the case of State of Andhra Pradesh vs. NTPC 127 STC 280 (SC) has held that electricity falls within the definition of goods and the process involved is manufacture and production. Hon'ble Supreme Court in the case of CIT Vs. Sesa Goa Ltd. 279 ITR 331 and CIT Vs. India Cine Agencies 308 ITR 98 has explained a broader test to determine whether manufacture is there or not, it is propounded that when a change or series of changes are brought out by application of processes which take the commodity to the point where, commercially, it cannot be regarded as the original commodity, but is, instead r…

Frigorifico Allana Private Limited, Mumbai vs. Income Tax Officer 1(1)(4), Mumbai

ITA 925/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Jun 2019AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri N. K. Pradhan, Am

For Appellant: Shri Apurva R. Shah, ARFor Respondent: Shri Rajeev Gubgotra, DR

Section 143(3)Section 14ASection 2(24)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI N. K. PRADHAN, AM आयकरअपीलसं./ I.T.A. No. 925/Mum/2018 (निर्धारणवर्ा / Assessment Year:2013-14) M/s Frigorifico Allana Pvt. ITO – 1(1)(4), बिधम/ Ltd. Allana house, Aayakar Bhavan, M.K. Allana Road, Colaba, Road, Vs. Mumbai-400 001. Mumbai-400 020. स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AAACF0681F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ ITA. No. 1860/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) DCIT – 1(1)(2), M/s Frigorifico Allana Pvt. बिधम/ Room No. 579, Aayakar Ltd. Allana…