Aspinwall & Co. Ltd. v. Commissioner of Income Tax, Ernakulam

7 SCC 525Reported decision2001#12930 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2007 to 2018.

Judgments citing Aspinwall & Co. Ltd. v. Commissioner of Income Tax, Ernakulam

The Commissioner of Income Tax - International Taxation -1 vs. Ge Pacific Pte Ltd

ITA/1180/2018HC Delhi02 Nov 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 13Section 13(2)

…itted by respondents constitute a class apart and a different approach in matters of bail has to be adopted in cases involving economic offences. To submit so, learned CGSC relied upon Supreme Court’s decision in Chaman Lal Vs. State of U.P. & Anr. (2004) 7 SCC 525; Sunil Grover Vs. State 2012 SCC OnLine Del 3539; Y.S. Jagan Mohan Reddy vs. Central Bureau of Investigation (2013) 7 SCC 439; Gautam Kundu Vs. Directorate of Enforcement (Prevention of Money Laundering Act), Govt. of India through Manoj Kumar (2015) 16 SCC 1; Neeru Yadav Vs. State of U.P. (2014) 16 SCC 508 and Sunil Dahiya vs. State (Govt. o…

The Bank of Tokyo - Mitsubishi Ufj Ltd vs. Deputy Commissioner of Income Tax

ITA/107/2018HC Delhi31 Jan 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 13Section 13(2)

D.C.I.T Cir - 2, Kolkata vs. M/S Jeevan Diesels & Electicals Ltd, Kolkata

In the result, Revenue’s appeal is dismissed and that of assessee’s

ITA 806/KOL/2013[2009-10]Status: DisposedITAT Kolkata18 Feb 2016AY 2009-10

Bench: Shri N.V.Vasusdevan & Shri Waseem Ahmed

Section 10BSection 143(3)Section 80Section 80I

…. Relevant portion of that judgment reads as under: ‘6. Submissions before us remain the same. We are of the opinion that the case is directly covered by the judgment of the Apex Court in Aspinwall & Co. Ltd. v. Commissioner of Income Tax, Eranakulam, (2001) 7 SCC 525. In that case the assessee was engaged, inter alia, in curing of coffee for which it had installed coffee-curing plants. It had claimed investment allowance under Section 32-A of the Income Tax Act which ITA No.806/Kol/2013 & CO.48/Kol/2013 A.Y. 2009-10 DCIT, Cir-2, Kol. v. M/s Jeevan diesels & Electricals Page 5 depended upon the issue as to wheth…

CIT-7

ITA/190/2015HC Delhi09 Dec 2015

Section 260ASection 32Section 32(1)(iia)

…hnoweld Industries (2003) 11 SCC 798, Marble Industries (P) Ltd. v. Collector of Central 2015:DHC:10063-DB ITA 190/2015 Page 8 of 15 Excise (2005) 1 SCC 279 and Aspinwall & Co. Ltd. v. Commissioner of Income Tax, Ernakulam (2001) 7 SCC 525. 17. As regards depreciation on the One Time Entry Fee, it was submitted that both the decisions referred to in the impugned order of the ITAT were distinguishable on facts. Reliance was placed on the decision in Deputy Commissioner of Income Tax v. Yellamma Dasappa Hospital (2007) 159 Taxman 58 (Kar) in which it was held that “kept ready t…

C.I.T vs. Jackson Engineers Ltd

Appeal stands disposed of in the

ITA/251/2008HC Delhi23 Dec 2009

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

Section 80I

…ITA No. 251 of 2008 Page 1 of 18 * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No. 251 of 2008 Reserved on: 25th November, 2009 % Pronounced on : 23rd December, 2009 Commissioner of Income Tax . . . Appellant through : Mr. N.P. Sahini, Advocate. VERSUS Jackson Engineers Ltd. . . .Respondent through: Mr. Kanan Kapoor, Advocate. CORAM :- THE HON’BLE MR. JUSTICE A.K. SIKRI THE HON’BLE MR. JUSTICE SIDDHARTH MRIDUL 1. Whether Reporters of Local newspapers may be allowed to see the Judg…

Commissioner of Income Tax vs. Jackson Engineers Ltd

Appeal stands disposed of in the

ITA-251/2008HC Delhi23 Dec 2009

Section 80I

…* IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No. 251 of 2008 Reserved on: 25th November, 2009 % Pronounced on : 23rd December, 2009 Commissioner of Income Tax . . . Appellant through : Mr. N.P. Sahini, Advocate. VERSUS Jackson Engineers Ltd. . . .Respondent through: Mr. Kanan Kapoor, Advocate. CORAM :- THE HON’BLE MR. JUSTICE A.K. SIKRI THE HON’BLE MR. JUSTICE SIDDHARTH MRIDUL 1. Whether Reporters of Local newspapers may be allowed to see the Judgment? 2. To be referred to the Reporter or not? 3.…

C.I.T vs. Jackson Engineers Ltd

ITA - 250 / 2008HC Delhi11 Aug 2009

…on the Tribunal also relied upon various judgments. - 6. Submissions before us remain the same. We are of the opinion that the case is directly covered by the judgment of the Apex Court in Aspinwall & Co. Ltd. v. Commissioner of Income Tax, Ernakulam, (2001) 7 SCC 525. In that case the assessee was engaged, inter alia, in curing of coffee for which it had installed coffee-curing plants. It had claimed investment allowance under Section 32-A of the Income-Tax Act which depended upon the issue as to whether the process of curing the coffee would amount to manufacturing or production activity. Answering the questio…

Commnr. of Income Tax, Kerala vs. M/S. Tara Agencies

Appeal is allowed and the

C.A. No.-003568-003568 - 2001Supreme Court09 Jul 2007

For Respondent: M/s Tara Agencies

Section 35B

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 16 CASE NO.: Appeal (civil) 3568 of 2001 PETITIONER: Commissioner of Income Tax, Kerala RESPONDENT: M/s Tara Agencies DATE OF JUDGMENT: 09/07/2007 BENCH: Ashok Bhan & Dalveer Bhandari JUDGMENT: J U D G M E N T Dalveer Bhandari, J. 1. This appeal is directed against the judgment dated 18th January, 2000 passed in ITR No. 10 of 1996 by the High Court of Kerala at Ernakulam. 2. The short question which arises for adjudication by this court is whether the respondent assessee who is engaged in purchase of different qualities of tea and blending t…