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 366,339 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.

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

The appeals of the Revenue are dismissed

ITA 2369/MUM/2013[2009-10]Status: DisposedITAT Mumbai16 Oct 2015AY 2009-10

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…

Commissioner of Income Tax – I

ITA/551/2013HC Delhi05 Feb 2015
Section 10B

…n workers has to be rejected. The Delhi High Court in Orient Longman Ltd. vs. Commissioner of Income Tax, Delhi –II (1981) 130 ITR 477 (Del), had approved the view taken by the Calcutta High Court in Additional CIT vs. A. Mukherjee and Co. (P) Ltd. (1978) 113 ITR 718 (Cal.), that a publisher who got the manuscript for publication prepared after getting them printed and bound from third parties, was engaged in manufacturing activity. This was inspite of the fact that the assessee did not possess or own any printing press. This, it was held, was not necessary as long as printing and binding was done under…

Commissioner of Income Tax

The appeal is disposed of

ITA/141/2002HC Delhi22 Dec 2014
Section 260ASection 80Section 80HSection 88H

…orkers has to be rejected. The Delhi High Court in Orient Longman Ltd. vs. Commissioner of Income Tax, Delhi –II (1981) 130 ITR 477 (Del), had approved the view taken by the Calcutta High Court in Additional CIT vs. A. Mukherjee and Co. (P) Ltd. (1978) 113 ITR 718 (Cal.), that a publisher who got the manuscript for publication prepared after getting them printed and bound from third parties, was engaged in manufacturing activity. This was inspite of the fact that the assessee did not possess or own any printing press. This, it was held, was not necessary as long as printing and binding was done und…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

ITA-480/2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…d as final products but printed periodical without binding would not be a marketable product. 23. Mr Sahni relied strongly on the decision of the Calcutta High Court in the case of Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd: (1978) 113 ITR 718 (Cal) and has drawn our attention to the following passage:- “10. 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 2013:DHC:2957-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 14 of 45 himself. A paper is no…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

ITA-302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…d as final products but printed periodical without binding would not be a marketable product. 23. Mr Sahni relied strongly on the decision of the Calcutta High Court in the case of Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd: (1978) 113 ITR 718 (Cal) and has drawn our attention to the following passage:- “10. 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 2013:DHC:2956-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 14 of 45 himself. A paper is no…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

ITA-151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…d as final products but printed periodical without binding would not be a marketable product. 23. Mr Sahni relied strongly on the decision of the Calcutta High Court in the case of Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd: (1978) 113 ITR 718 (Cal) and has drawn our attention to the following passage:- “10. 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 2013:DHC:2955-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 14 of 45 himself. A paper is no…

Commissioner of Income Tax vs. M/S Delhi Press Patra Prakashan Ltd

ITR-49-50/1996HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…d as final products but printed periodical without binding would not be a marketable product. 23. Mr Sahni relied strongly on the decision of the Calcutta High Court in the case of Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd: (1978) 113 ITR 718 (Cal) and has drawn our attention to the following passage:- “10. 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 2013:DHC:2959-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 14 of 45 himself. A paper is no…

The Commissioner of Income Tax vs. Delhi Press Patra Prakashan Lt

ITA - 480 / 2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…d as final products but printed periodical without binding would not be a marketable product. 23. Mr Sahni relied strongly on the decision of the Calcutta High Court in the case of Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd: (1978) 113 ITR 718 (Cal) and has drawn our attention to the following passage:- “10. 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 2013:DHC:2957-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 14 of 45 himself. A paper is no…

CIT vs. Delhi Press Patra Prakashan Ltd

ITA - 302 / 2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…d as final products but printed periodical without binding would not be a marketable product. 23. Mr Sahni relied strongly on the decision of the Calcutta High Court in the case of Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd: (1978) 113 ITR 718 (Cal) and has drawn our attention to the following passage:- “10. 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 2013:DHC:2956-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 14 of 45 himself. A paper is no…

Commissioner of Income Tax

ITA/302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…d as final products but printed periodical without binding would not be a marketable product. 23. Mr Sahni relied strongly on the decision of the Calcutta High Court in the case of Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd: (1978) 113 ITR 718 (Cal) and has drawn our attention to the following passage:- “10. 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 2013:DHC:2956-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 14 of 45 himself. A paper is no…

Commissioner of Income Tax

ITA/151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…d as final products but printed periodical without binding would not be a marketable product. 23. Mr Sahni relied strongly on the decision of the Calcutta High Court in the case of Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd: (1978) 113 ITR 718 (Cal) and has drawn our attention to the following passage:- “10. 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 2013:DHC:2955-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 14 of 45 himself. A paper is no…

Commissioner of Income Tax

ITA/480/2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…d as final products but printed periodical without binding would not be a marketable product. 23. Mr Sahni relied strongly on the decision of the Calcutta High Court in the case of Additional Commissioner of Income Tax v. A. Mukherjee and Co. Pvt. Ltd: (1978) 113 ITR 718 (Cal) and has drawn our attention to the following passage:- “10. 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 2013:DHC:2957-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 14 of 45 himself. A paper is no…