Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd.

113 ITR 718High Court1978#3637 most cited

What is Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd. authority for?

A publisher can be considered a manufacturer of books even if they do not own a printing press or book-binding facilities, as long as the printing and binding are done under their supervision. The printer is considered a contractor, not the manufacturer.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2022.

Also referred to as

Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd. · manufacturer · publisher · printing press · book binder · contractor · section 80J

Issues it is cited on

section 80jinitial assessment yearsection 80ibsection 80igross total incomeassistant commissionersection 80transfersection 143personcompanysection 14

Judgments citing Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd.

N Core Cables, Daman vs. The ACIT, Vapi Circle, Vapi

In the result, the appeal of the Assessee for AY 2005-06 is partly allowed for statistical purposes

ITA 689/SRT/2018[2007-08]Status: DisposedITAT Surat19 Dec 2022AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.323 To 327/Srt/2018 Ays: (2005-06 To 2007-08, 2009-10 & 2011-12) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) आयकर अपील सं./Ita No.689/Srt/2018 Assessment Year: (2007-08) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) Assessee By Shri A. Gopalkrishnan, Ca Respondent By Shri Vinod Kumar, Sr. Dr 10/10/2022 Date Of Hearing Date Of Pronouncement 19/12/2022

Section 143(3)Section 80I

…ufacturing by the industrial undertaking. While holding as such the honorable court followed its own decision in the case of CIT v. Neo Pharma (P.) Ltd. [1982] 137 ITR 879 and Calcutta High Court in the case of Addl. CIT v. A. Mukherjee & Co. (P.) Ltd. [1978] 113 ITR 718. The relevant findings of the Hon`ble Court is reproduced below: “3. In our judgment, the answer to this question is squarely covered by the judgment of our High Court in the case of CIT v. Neo Pharma (P.) Ltd.[1982] 137 ITR 879. In this case, it was held that although the plant and machinery employed for the purpose of manufacture belonged to Ph…

N Core Cables, Daman vs. The ACIT, Vapi Circle, Vapi

In the result, the appeal of the Assessee for AY 2005-06 is partly allowed for statistical purposes

ITA 327/SRT/2018[2011-12]Status: DisposedITAT Surat19 Dec 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.323 To 327/Srt/2018 Ays: (2005-06 To 2007-08, 2009-10 & 2011-12) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) आयकर अपील सं./Ita No.689/Srt/2018 Assessment Year: (2007-08) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) Assessee By Shri A. Gopalkrishnan, Ca Respondent By Shri Vinod Kumar, Sr. Dr 10/10/2022 Date Of Hearing Date Of Pronouncement 19/12/2022

Section 143(3)Section 80I

…ufacturing by the industrial undertaking. While holding as such the honorable court followed its own decision in the case of CIT v. Neo Pharma (P.) Ltd. [1982] 137 ITR 879 and Calcutta High Court in the case of Addl. CIT v. A. Mukherjee & Co. (P.) Ltd. [1978] 113 ITR 718. The relevant findings of the Hon`ble Court is reproduced below: “3. In our judgment, the answer to this question is squarely covered by the judgment of our High Court in the case of CIT v. Neo Pharma (P.) Ltd.[1982] 137 ITR 879. In this case, it was held that although the plant and machinery employed for the purpose of manufacture belonged to Ph…

N Core Cables, Daman vs. The ACIT, Vapi Circle, Vapi

In the result, the appeal of the Assessee for AY 2005-06 is partly allowed for statistical purposes

ITA 324/SRT/2018[2006-07]Status: DisposedITAT Surat19 Dec 2022AY 2006-07

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.323 To 327/Srt/2018 Ays: (2005-06 To 2007-08, 2009-10 & 2011-12) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) आयकर अपील सं./Ita No.689/Srt/2018 Assessment Year: (2007-08) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) Assessee By Shri A. Gopalkrishnan, Ca Respondent By Shri Vinod Kumar, Sr. Dr 10/10/2022 Date Of Hearing Date Of Pronouncement 19/12/2022

Section 143(3)Section 80I

…ufacturing by the industrial undertaking. While holding as such the honorable court followed its own decision in the case of CIT v. Neo Pharma (P.) Ltd. [1982] 137 ITR 879 and Calcutta High Court in the case of Addl. CIT v. A. Mukherjee & Co. (P.) Ltd. [1978] 113 ITR 718. The relevant findings of the Hon`ble Court is reproduced below: “3. In our judgment, the answer to this question is squarely covered by the judgment of our High Court in the case of CIT v. Neo Pharma (P.) Ltd.[1982] 137 ITR 879. In this case, it was held that although the plant and machinery employed for the purpose of manufacture belonged to Ph…

N Core Cables, Daman vs. The ACIT, Vapi Circle, Vapi

In the result, the appeal of the Assessee for AY 2005-06 is partly allowed for statistical purposes

ITA 323/SRT/2018[2005-06]Status: DisposedITAT Surat19 Dec 2022AY 2005-06

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.323 To 327/Srt/2018 Ays: (2005-06 To 2007-08, 2009-10 & 2011-12) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) आयकर अपील सं./Ita No.689/Srt/2018 Assessment Year: (2007-08) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) Assessee By Shri A. Gopalkrishnan, Ca Respondent By Shri Vinod Kumar, Sr. Dr 10/10/2022 Date Of Hearing Date Of Pronouncement 19/12/2022

Section 143(3)Section 80I

…ufacturing by the industrial undertaking. While holding as such the honorable court followed its own decision in the case of CIT v. Neo Pharma (P.) Ltd. [1982] 137 ITR 879 and Calcutta High Court in the case of Addl. CIT v. A. Mukherjee & Co. (P.) Ltd. [1978] 113 ITR 718. The relevant findings of the Hon`ble Court is reproduced below: “3. In our judgment, the answer to this question is squarely covered by the judgment of our High Court in the case of CIT v. Neo Pharma (P.) Ltd.[1982] 137 ITR 879. In this case, it was held that although the plant and machinery employed for the purpose of manufacture belonged to Ph…

DCIT, Circle-1, Thane vs. M/S Ace Plastics, Mumbai

ITA 947/MUM/2022[2011-12]Status: DisposedITAT Mumbai30 Nov 2022AY 2011-12

Bench: Shri Kuldip Singhassessment Year: 2011-12

For Appellant: Shri Ajay Singh, A.RFor Respondent: Shri Krishna Kumar, D.R
Section 143(3)Section 148Section 80Section 80I

…n by the treatment with methyl bromide which enables the goods to be exported as a marketable commodity, amounted to the business of processing of goods....." The Hon'ble Calcutta High Court in the case of Addl. CIT Vs. A.Mukherjee & Co. (P) Ltd. reported in 113 ITR 718 observed as below. "In order that a publisher of books should be a manufacturer of books it is wholly unnecessary for him either to be an owner of a printing press or to be a book-binder himself. A paper is not a book, though it is printed on papers. A publisher 8 M/s. ACE Plastics may get the books printed from any printer but the printer is n…

The Dy. Commissioner of Income-Tax, Jalandhar vs. M/S. Mbd Printographics Pvt. Ltd, Jalandhar

In the result, all the appeals of department and that of assessee stand dismissed

ITA 621/ASR/2014[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

…8 CHD-TRIB. III. Commissioner of Income Tax vs. Aar Ess Exim (P) Ltd. 56 taxmann.com 222 DEL-HC. IV. Hero Moto Corp. Ltd. Vs. Deputy Commissioner of Income Tax ITA No. 6990/Del/2017 DEL-TRIB. V. Addl. Commissioner of Income Tax vs. A. Mukherjee & Co. (P) Ltd. 113 ITR 718 CAL-HC. 17. Even the judgment of the Kolkata High Court (Supra), in the case of A. Mukherjee & Co. (P) Ltd. clearly applicable to this case which is evidenced from the following gist of judgment: “Company-Industrial company-Manufacture or processing – Assessee, a publisher ofbooks – Getting manuscripts for publication getting them formatter, pr…

M/S. Mbd Printographics Pvt Ltd, Jalandhar vs. The Dy. Commissioner of Income-Tax, Jalandhar

In the result, all the appeals of department and that of assessee stand dismissed

ITA 534/ASR/2014[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

…8 CHD-TRIB. III. Commissioner of Income Tax vs. Aar Ess Exim (P) Ltd. 56 taxmann.com 222 DEL-HC. IV. Hero Moto Corp. Ltd. Vs. Deputy Commissioner of Income Tax ITA No. 6990/Del/2017 DEL-TRIB. V. Addl. Commissioner of Income Tax vs. A. Mukherjee & Co. (P) Ltd. 113 ITR 718 CAL-HC. 17. Even the judgment of the Kolkata High Court (Supra), in the case of A. Mukherjee & Co. (P) Ltd. clearly applicable to this case which is evidenced from the following gist of judgment: “Company-Industrial company-Manufacture or processing – Assessee, a publisher ofbooks – Getting manuscripts for publication getting them formatter, pr…

The Dy. Commissioner of Income-Tax, Jalandhar vs. M/S. Mbd Printographics Pvt. Ltd, Jalandhar

In the result, all the appeals of department and that of assessee stand dismissed

ITA 534/ASR/2011[2009-1]Status: DisposedITAT Amritsar02 Aug 2021

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

…8 CHD-TRIB. III. Commissioner of Income Tax vs. Aar Ess Exim (P) Ltd. 56 taxmann.com 222 DEL-HC. IV. Hero Moto Corp. Ltd. Vs. Deputy Commissioner of Income Tax ITA No. 6990/Del/2017 DEL-TRIB. V. Addl. Commissioner of Income Tax vs. A. Mukherjee & Co. (P) Ltd. 113 ITR 718 CAL-HC. 17. Even the judgment of the Kolkata High Court (Supra), in the case of A. Mukherjee & Co. (P) Ltd. clearly applicable to this case which is evidenced from the following gist of judgment: “Company-Industrial company-Manufacture or processing – Assessee, a publisher ofbooks – Getting manuscripts for publication getting them formatter, pr…

The Dy. Commissioner of Income-Tax, Jalandhar vs. M/S. Mbd Printographics P.Ltd, Jalandhar

In the result, all the appeals of department and that of assessee stand dismissed

ITA 533/ASR/2011[2008-09]Status: DisposedITAT Amritsar02 Aug 2021AY 2008-09

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

…8 CHD-TRIB. III. Commissioner of Income Tax vs. Aar Ess Exim (P) Ltd. 56 taxmann.com 222 DEL-HC. IV. Hero Moto Corp. Ltd. Vs. Deputy Commissioner of Income Tax ITA No. 6990/Del/2017 DEL-TRIB. V. Addl. Commissioner of Income Tax vs. A. Mukherjee & Co. (P) Ltd. 113 ITR 718 CAL-HC. 17. Even the judgment of the Kolkata High Court (Supra), in the case of A. Mukherjee & Co. (P) Ltd. clearly applicable to this case which is evidenced from the following gist of judgment: “Company-Industrial company-Manufacture or processing – Assessee, a publisher ofbooks – Getting manuscripts for publication getting them formatter, pr…

The Dy. Commissioner of Income-Tax, Jalandhar vs. M/S. Mbd. Printographics P.Ltd, Jalandhar

In the result, all the appeals of department and that of assessee stand dismissed

ITA 508/ASR/2011[2007-08]Status: DisposedITAT Amritsar02 Aug 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

…8 CHD-TRIB. III. Commissioner of Income Tax vs. Aar Ess Exim (P) Ltd. 56 taxmann.com 222 DEL-HC. IV. Hero Moto Corp. Ltd. Vs. Deputy Commissioner of Income Tax ITA No. 6990/Del/2017 DEL-TRIB. V. Addl. Commissioner of Income Tax vs. A. Mukherjee & Co. (P) Ltd. 113 ITR 718 CAL-HC. 17. Even the judgment of the Kolkata High Court (Supra), in the case of A. Mukherjee & Co. (P) Ltd. clearly applicable to this case which is evidenced from the following gist of judgment: “Company-Industrial company-Manufacture or processing – Assessee, a publisher ofbooks – Getting manuscripts for publication getting them formatter, pr…

The Dy. Commissioner of Income-Tax, Jalandhar vs. M/S. Mbd. Printographics P.Ltd, Jalandhar

In the result, all the appeals of department and that of assessee stand dismissed

ITA 507/ASR/2011[2006-07]Status: DisposedITAT Amritsar02 Aug 2021AY 2006-07

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

…8 CHD-TRIB. III. Commissioner of Income Tax vs. Aar Ess Exim (P) Ltd. 56 taxmann.com 222 DEL-HC. IV. Hero Moto Corp. Ltd. Vs. Deputy Commissioner of Income Tax ITA No. 6990/Del/2017 DEL-TRIB. V. Addl. Commissioner of Income Tax vs. A. Mukherjee & Co. (P) Ltd. 113 ITR 718 CAL-HC. 17. Even the judgment of the Kolkata High Court (Supra), in the case of A. Mukherjee & Co. (P) Ltd. clearly applicable to this case which is evidenced from the following gist of judgment: “Company-Industrial company-Manufacture or processing – Assessee, a publisher ofbooks – Getting manuscripts for publication getting them formatter, pr…

The Dy. Commissioner of Income-Tax, Jalandhar vs. M/S. Mbd. Printographics P.Ltd, Jalandhar

In the result, all the appeals of department and that of assessee stand dismissed

ITA 506/ASR/2011[2005-06]Status: DisposedITAT Amritsar02 Aug 2021AY 2005-06

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

…8 CHD-TRIB. III. Commissioner of Income Tax vs. Aar Ess Exim (P) Ltd. 56 taxmann.com 222 DEL-HC. IV. Hero Moto Corp. Ltd. Vs. Deputy Commissioner of Income Tax ITA No. 6990/Del/2017 DEL-TRIB. V. Addl. Commissioner of Income Tax vs. A. Mukherjee & Co. (P) Ltd. 113 ITR 718 CAL-HC. 17. Even the judgment of the Kolkata High Court (Supra), in the case of A. Mukherjee & Co. (P) Ltd. clearly applicable to this case which is evidenced from the following gist of judgment: “Company-Industrial company-Manufacture or processing – Assessee, a publisher ofbooks – Getting manuscripts for publication getting them formatter, pr…

The Deputy Commissioner of Income Tax, Jalandhar vs. M/S. Mbd Printographics P.Ltd., Jalandhar

In the result, all the appeals of department and that of assessee stand dismissed

ITA 27/ASR/2010[2006-07]Status: DisposedITAT Amritsar02 Aug 2021AY 2006-07

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

…8 CHD-TRIB. III. Commissioner of Income Tax vs. Aar Ess Exim (P) Ltd. 56 taxmann.com 222 DEL-HC. IV. Hero Moto Corp. Ltd. Vs. Deputy Commissioner of Income Tax ITA No. 6990/Del/2017 DEL-TRIB. V. Addl. Commissioner of Income Tax vs. A. Mukherjee & Co. (P) Ltd. 113 ITR 718 CAL-HC. 17. Even the judgment of the Kolkata High Court (Supra), in the case of A. Mukherjee & Co. (P) Ltd. clearly applicable to this case which is evidenced from the following gist of judgment: “Company-Industrial company-Manufacture or processing – Assessee, a publisher ofbooks – Getting manuscripts for publication getting them formatter, pr…

ITO, New Delhi vs. M/S. Nirja Publishers & Printers Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1063/DEL/2017[2012-13]Status: DisposedITAT Delhi14 Nov 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2012-13

Section 115Section 143(3)Section 2(24)(x)Section 253(2)Section 36Section 36(1)(va)Section 40Section 43BSection 80Section 80I

…the AO on the same in the remand report. Therefore, it is not necessary to have a printing unit of its own or to carry out binding on its own for holding the publication of books as a manufacturing activity in view of CIT Vs A Mukherjee & Co. (P) Ltd. (1978) 113 ITR 718 (Cal), Orient Longman Ltd. Vs CIT (1981) 130 ITR 477 (Del) and Gulab Chand Jam vs WTO (1983) 17 TTJ (Jab) 489. Thus, the activity of publishing the books carried out by the assessee was rightly held to be manufacturing activity eligible for deduction u/s 80IC of the Act. A part of the manufacturing activity of the assessee may have been outsource…

ITO, New Delhi vs. M/S. Nirja Publishers & Printers Pvt. Ltd., New Delhi

In the result, the Revenue’s Appeal stands dismissed

ITA 1843/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. V.K. Bindal, CA & MsFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 194HSection 2(24)(X)Section 36(1)(va)Section 40Section 43BSection 80I

…the AO on the same in the remand report. Therefore, it is not necessary to have a printing unit of its own or to carry out binding on its own for holding the publication of books as a manufacturing activity in view of CIT Vs A Mukherjee & Co. (P) Ltd. (1978) 113 ITR 718 (Cal), Orient Longman Ltd. Vs CIT (1981) 130 ITR 477 (Del) and Gulab Chand Jam vs WTO (1983) 17 TTJ (Jab) 489. Thus, the activity of publishing the books carried out by the assessee was rightly held to be manufacturing activity eligible for deduction u/s 80IC of the Act. A part of the manufacturing activity of the assessee may have been outsour…

The Deputy Commissioner of Income Tax, Circle-1(1)(1), Vadodara vs. Mrs. Cryogas Equipomnet Pvt. Ltd., Vadodara

Appeals are dismissed

ITA 1228/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad01 Jul 2019AY 2012-13

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Vinod Tanwani, Sr. D.RFor Respondent: Shri Mukund Bakshi, A.R
Section 10ASection 143(3)Section 195Section 5(2)(b)Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 1228 & 2025/Ahd/2017 (Assessment Years : 2012-13 & 2013-14) The DCIT / ACIT, Vs. M/s. Cryogas Equipment Pvt. Circle – 1(1)(1), Ltd., A-36, Ghanshyam Nagar Vadodara. Society – 2, GIDC Road, Manjalpur, Vadodara–390 011. [PAN No. AADCC 6489 M] (Appellant) (Respondent) .. Assessee by : Shri Vinod Tanwani, Sr. D.R. Revenue by : Shri Mukund Bakshi, A.R. Date of Hearing 10.06.2019 01.07.2019 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM: Both the insta…

ITO 33 (3) (4), Mumbai vs. Sudarshan R. Kharbanda, Mumbai

The appeal of the Revenue is dismissed

ITA 2160/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2011-12 Income Tax Officer-33(3)(4), Shri Sudarshan R. C-12, R. No.604, बनाम/ Kharbanda, Prop. Time Link, Pratyakshakar Bhavan, 17/301, Evershine Vs. Bandra Kurla Complex, Millennium Paradise, Thakur Bandra (East), Village, Kandivali (Eat), Mumbai-400051 Mumbai-400101 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No.Ahdpk9148D

Section 80I

…shan R. Kharbanda xvi. The Hon‟ble Karnataka High Court in CIT vs Darshak Ltd. 247 ITR 489 held that conversion of plain glass ware into decorative glass ware amounts to manufacture. xvii. Hon‟ble Calcutta High Court in Addl. CIT vs A Mukherjee & Company Ltd.113 ITR 718 even held that book publishing activity amounts to manufacturing. xviii. In CIT vs Tata Locomotive and Engineering Company Ltd. (1968) 68 ITR 325 (Bom.) held that assembling works amounts to manufacturing. xix. In CIT vs Kanam Letex Industries Pvt. Ltd. 221 ITR 1 held that conversion of natural latex into preserved latex amounts to manufacturin…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Thane

In the result, the Revenue’s appeal for A

ITA 2033/MUM/2015[2011-12]Status: DisposedITAT Mumbai01 Dec 2016AY 2011-12

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain Income Tax Officer-3(4) Shri Ulhas Gopal Karle 6Th Floor, Ashar It Park 204, Kalika Tower Road No. 16Z, Wagle Vs. Opp. Pratap Cinema Industrial Estate Kolbad Road Thane (W) 400604 Thane (W) 400601 Pan – Afypk0221L Appellant Respondent

For Appellant: Shri Saurabh DeshpandeFor Respondent: Shri Deepak Tikekar
Section 143(1)Section 143(3)Section 80Section 80I

…& 80IA of the Act. xvi. The Hon’ble Karnataka High Court in CIT vs Darshak Ltd. 247 ITR 489 held that conversion of plain glass ware into decorative glass ware amounts to manufacture. xvii. Hon’ble Calcutta High Court in Addl. CIT vs A Mukherjee & Company Ltd.113 ITR 718 even held that book publishing activity amounts to manufacturing. xviii. In CIT vs Tata Locomotive and Engineering Company Ltd. (1968) 68 ITR 325 (Bom.) held that assembling works amounts to manufacturing. xix. In CIT vs Kanam Letex Industries Pvt. Ltd. 221 ITR 1 held that conversion of natural latex into preserved latex amounts to manufacturing.…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SH. I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero MotoCorp Limited, JCIT, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi PAN: AAACH0812J (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Page 2 of 484 New Delhi Vs. Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) M/s. Hero Moto Corp. D…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Thane

The appeals of the Revenue are dismissed

ITA 973/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Oct 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L

Section 80I

…80IA of the Act. xvi. The Hon’ble Karnataka High Court in CIT vs Darshak Ltd. 247 ITR 489 held that conversion of plain glass ware into decorative glass ware amounts to manufacture. xvii. Hon’ble Calcutta High Court in Addl. CIT vs A Mukherjee & Company Ltd.113 ITR 718 even held that book publishing activity amounts to manufacturing. xviii. In CIT vs Tata Locomotive and Engineering Company Ltd. (1968) 68 ITR 325 (Bom.) held that assembling works amounts to manufacturing. xix. In CIT vs Kanam Letex Industries Pvt. Ltd. 221 ITR 1 held that conversion of natural latex into preserved latex amounts to manufacturin…

Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd. (113 ITR 718) — Cited in 32 Judgments | BharatTax