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 366,339 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

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 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

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…

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

In the result, appeals of the assessee in I

ITA 90/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…

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

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

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…

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

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

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…

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

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

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…

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

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

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…