Ashok Motors Ltd. v. CIT

46 ITR 814High Court1962#17949 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 80-IA(8)/(10)Section 80-ICSection 2(29BA)

Issues it is cited on

section 2(29ba)section 32asection 80icchildsection 80isection 32section 80section 15transfercompanyindianfac

Judgments citing Ashok Motors Ltd. v. CIT

M/S. Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1950/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…ng of automobiles from parts imported in a knocked down condition was involved, it has been held that assembling amounts to manufacture. The cases are Ashok Motors Ltd. vs. CIT (1961) 41 ITR 397 (Mad) , and CIT vs. Standard Motor Products of India Ltd. (1962) 46 ITR 814 (Mad) , Of course the principal question involved in those cases was whether the mere sale of surplus spare- parts was an activity which entitled the assessee to relief under s. 15C, but in both the cases it was assumed that the assembling of cars is a process of manufacture or production. We have no doubt that upon any shade of ITA Nos.1946-1950/…

M/S. Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1948/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Feb 2026AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…ng of automobiles from parts imported in a knocked down condition was involved, it has been held that assembling amounts to manufacture. The cases are Ashok Motors Ltd. vs. CIT (1961) 41 ITR 397 (Mad) , and CIT vs. Standard Motor Products of India Ltd. (1962) 46 ITR 814 (Mad) , Of course the principal question involved in those cases was whether the mere sale of surplus spare- parts was an activity which entitled the assessee to relief under s. 15C, but in both the cases it was assumed that the assembling of cars is a process of manufacture or production. We have no doubt that upon any shade of ITA Nos.1946-1950/…

M/S.Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1947/CHNY/2025[2012-13]Status: DisposedITAT Chennai18 Feb 2026AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…ng of automobiles from parts imported in a knocked down condition was involved, it has been held that assembling amounts to manufacture. The cases are Ashok Motors Ltd. vs. CIT (1961) 41 ITR 397 (Mad) , and CIT vs. Standard Motor Products of India Ltd. (1962) 46 ITR 814 (Mad) , Of course the principal question involved in those cases was whether the mere sale of surplus spare- parts was an activity which entitled the assessee to relief under s. 15C, but in both the cases it was assumed that the assembling of cars is a process of manufacture or production. We have no doubt that upon any shade of ITA Nos.1946-1950/…

M/S. Alkraft Thermotechnologies Pvt. Ltd., Chennai vs. DCIT, CC-1(1), Chennai

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1946/CHNY/2025[2011-12]Status: DisposedITAT Chennai18 Feb 2026AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…ng of automobiles from parts imported in a knocked down condition was involved, it has been held that assembling amounts to manufacture. The cases are Ashok Motors Ltd. vs. CIT (1961) 41 ITR 397 (Mad) , and CIT vs. Standard Motor Products of India Ltd. (1962) 46 ITR 814 (Mad) , Of course the principal question involved in those cases was whether the mere sale of surplus spare- parts was an activity which entitled the assessee to relief under s. 15C, but in both the cases it was assumed that the assembling of cars is a process of manufacture or production. We have no doubt that upon any shade of ITA Nos.1946-1950/…

Gateway Terminals India P.Ltd, Navi Mumbai vs. DCIT Panvel Circle, Mumbai

The appeal stands partly allowed in terms of our above order

ITA 300/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 May 2020AY 2012-13
For Appellant: Shri Porus Kaka- Ld. Sr. CounselFor Respondent: Shri N. Padmanabhan- Ld. DR
Section 115JSection 143(3)Section 80Section 80I

…f enactment prevent the extension of the benefits to income, which is merely incidental or ancillary to the industrial undertaking, but which does not arise from and out of it, as has been held in the case of CIT Vs Standard Motor Products of India Ltd (1962) 46 ITR 814 (Mad). Taking into account the facts as discussed above, in my considered view the interest income of Rs 2,35,18,687/- received from I T refund as well as interest of Rs 8,67,66,538/~ received from bank against surplus fund parked as deposit is not eligible for deduction u/s 80IA of the Act and accordingly the addition of Rs 2,35,18,687/- made by…

Ashok Motors Ltd. v. CIT (46 ITR 814) — Cited in 5 Judgments | BharatTax