ACIT v. Distillers Trading Corpn

137 ITR 894High Court1982#4452 most cited

What is ACIT v. Distillers Trading Corpn authority for?

Ethyl alcohol can be considered a mineral oil if it is a product derived from liquid petroleum and is a mixture of hydrocarbons.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Also referred to as

ACIT v. Distillers Trading Corpn · ethyl alcohol · mineral oil · petroleum products · hydrocarbon mixture · Delhi High Court · 137 ITR 894

Issues it is cited on

section 80ib(2)section 24asection 8osection 80msection 3(b)section 44bbsection 42section 44bsection 40(a)(ii)section 80hsection 80hhcdividend distribution tax

Judgments citing ACIT v. Distillers Trading Corpn

Dy. CIT. Circle 7(1)(1), Mumbai vs. Hindustan Colas Pvt. Ltd., Mumbai

In the result, appeals filed by the assessee for A

ITA 1663/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

Dy. CIT. Circle 7(1)(1), Mumbai vs. Hindustan Colas Pvt. Ltd., Mumbai

In the result, appeals filed by the assessee for A

ITA 1662/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1653/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1652/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Oct 2022AY 2017-18

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1651/MUM/2022[2016-17]Status: DisposedITAT Mumbai20 Oct 2022AY 2016-17

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1650/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Oct 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1649/MUM/2022[2013-14]Status: DisposedITAT Mumbai20 Oct 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1648/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1647/MUM/2022[2011-12]Status: DisposedITAT Mumbai20 Oct 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1646/MUM/2022[2010-11]Status: DisposedITAT Mumbai20 Oct 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1645/MUM/2022[2009-10]Status: DisposedITAT Mumbai20 Oct 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1644/MUM/2022[2008-09]Status: DisposedITAT Mumbai20 Oct 2022AY 2008-09

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1643/MUM/2022[2007-08]Status: DisposedITAT Mumbai20 Oct 2022AY 2007-08

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1642/MUM/2022[2006-07]Status: DisposedITAT Mumbai20 Oct 2022AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1641/MUM/2022[2005-06]Status: DisposedITAT Mumbai20 Oct 2022AY 2005-06

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1640/MUM/2022[2002-03]Status: DisposedITAT Mumbai20 Oct 2022AY 2002-03

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…e US patent classification definition and further relied upon decision rendered by Hon’ble High Court of Bombay in case of Burmah Shell Refineries Ltd. (supra), decision rendered by Hon’ble Delhi High Court in case of ACIT vs. Distillers Trading Corpn. (1982) 137 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…fining or the products secured from raw petroleum or crude oil. Prima facie, the company appears to have been engaged in the business of manufacturing or production of mineral oil.” Further in thecase of Add. CIT Vs. Distillers Trading Corporation Ltd (1982) 137 ITR 894(Del), the Hon`ble Delhi High Court has observed in para 5 of the order that: “The AAC pointed out that the term ‘Mineral Oil’ covers both crude oil and liquid products derived from liquid petroleum which are in the nature of mixture of hydrocarbons such as motor spirit, aviation kerosene and other allied articles. In order to find out whether e…

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…fining or the products secured from raw petroleum or crude oil. Prima facie, the company appears to have been engaged in the business of manufacturing or production of mineral oil.” Further in thecase of Add. CIT Vs. Distillers Trading Corporation Ltd (1982) 137 ITR 894(Del), the Hon`ble Delhi High Court has observed in para 5 of the order that: “The AAC pointed out that the term ‘Mineral Oil’ covers both crude oil and liquid products derived from liquid petroleum which are in the nature of mixture of hydrocarbons such as motor spirit, aviation kerosene and other allied articles. In order to find out whether e…

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…fining or the products secured from raw petroleum or crude oil. Prima facie, the company appears to have been engaged in the business of manufacturing or production of mineral oil.” Further in thecase of Add. CIT Vs. Distillers Trading Corporation Ltd (1982) 137 ITR 894(Del), the Hon`ble Delhi High Court has observed in para 5 of the order that: “The AAC pointed out that the term ‘Mineral Oil’ covers both crude oil and liquid products derived from liquid petroleum which are in the nature of mixture of hydrocarbons such as motor spirit, aviation kerosene and other allied articles. In order to find out whether e…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…fining or the products secured from raw petroleum or crude oil. Prima facie, the company appears to have been engaged in the business of manufacturing or production of mineral oil.” Further in thecase of Add. CIT Vs. Distillers Trading Corporation Ltd (1982) 137 ITR 894(Del), the Hon`ble Delhi High Court has observed in para 5 of the order that: “The AAC pointed out that the term ‘Mineral Oil’ covers both crude oil and liquid products derived from liquid petroleum which are in the nature of mixture of hydrocarbons such as motor spirit, aviation kerosene and other allied articles. In order to find out whether e…

ACIT v. Distillers Trading Corpn (137 ITR 894) — Cited in 26 Judgments | BharatTax