Arihant Tiles & Marbles (P.) Ltd. v. ITO

295 ITR 148High Court2007#5249 most cited

What is Arihant Tiles & Marbles (P.) Ltd. v. ITO authority for?

The interpretation of an expression in one statute should not be automatically imported when interpreting a similar expression in a different statute.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2009 to 2022.

Also referred to as

Arihant Tiles & Marbles · interpretation of expression · different statutes · import of definition · one statute to another · CIT vs Venkateshwara Hatcheries

Also reported as

166 Taxmann 274

Judgments citing Arihant Tiles & Marbles (P.) Ltd. v. ITO

Star India Pvt.Ltd., Mumbai vs. Addl.C.I.T.-Range311(1), Mumbai

The appeal of the AO is dismissed

ITA 6332/MUM/2008[2003-2004]Status: DisposedITAT Mumbai20 May 2016AY 2003-2004
For Appellant: S/Shri Porus Kaka & Divesh ChawlaFor Respondent: Shri N.K. Chand-CIT
Section 143(3)Section 254(1)Section 92

…g assigned to a particular word in a particular statute cannot be imported to a word used in a different statute. Similar view has been expressed by the Hon'ble Rajasthan High Court in Arihant Tiles & Marbles (P) Ltd. vs. ITO (2007) 211 CTR (Raj) 169 : (2007) 295 ITR 148 (Raj) holding that the interpretation of any expression used in the context of one statute is not to be automatically imported while interpreting similar expression in another statute. This judgment has been approved by the Hon'ble Supreme Court in ITO vs. Arihant Tiles & Marbles (P) Ltd. (2009) 227 CTR (SC) 513 : (2009) 32 DTR (SC) 161 : (2010)…

Commissiioner of Income Tax vs. Sophisticated Marbles & Granite Industries

ITA/519/2009HC Delhi11 Aug 2009

Bench: The Tribunal Was As To Whether The Process Activity Undertaken By The Assessee Would Fall Within The 2009:Dhc:3184-Db

…ITA-519/2009 Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No.519-2009 Date of decision : 11th August, 2009 COMMISSIIONER OF INCOME TAX ...Appellant. Through: Ms. Prem Lata Bansal, Advocate with Mr. Paras Chaudhry, Advocate. VERSUS SOPHISTICATED MARBLES & GRANITE INDUSTRIES ....Respondent Through: CORAM: HON’BLE MR. JUSTICE A. K. SIKRI HON’BLE MR. JUSTICE VALMIKI J.MEHTA 1. Whether the Reporters of local papers may be allowed to see the judgment?…