Assam Bengal Cement Co. Ltd. v. CIT

159 ITR 253High Court1986#6885 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2025.

Sections most often in play

Section 10(2A)Section 143(3)Section 143(3A)Section 263Section 28(v)Section 40(b)Section 143(3B)Section 2(29BA)(a)

Issues it is cited on

section 2(29ba)section 28(v)section 80jjsection 10(2a)section 40(b)section 80jsection 80hhcsection 80icsection 80hhtax benefitsection 80asection 80i

Judgments citing Assam Bengal Cement Co. Ltd. v. CIT

ASSISTANT COMMISSINER OF IINCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

ITA 260/RJT/2024[2010-11]Status: DisposedITAT Rajkot27 Aug 2025AY 2010-11
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

…ions. (1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC); (2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC); (3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj); (4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj); (5). Saurashtra Cement and Chemical Industries Ltd. v. CIT (1980) 123 ITR 669, (6). Bajaj Tempo Ltd. v. Commissioner of Income Tax (1992) 196 ITR 188 (SC); 12 Bhawani Industries India LLP ITA Nos.247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.) (7). Broach District Cooperative Cotton Sales, Ginning and Pressing Society Ltd, Vs. Co…

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2, RAJKOT, RAJKOT

In the result, summarised and concise ground No

ITA 256/RJT/2024[2013-14]Status: DisposedITAT Rajkot27 Aug 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR &
Section 143(3)Section 250Section 80Section 80I

…ions. (1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC); (2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC); (3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj); (4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj); (5). Saurashtra Cement and Chemical Industries Ltd. v. CIT (1980) 123 ITR 669, (6). Bajaj Tempo Ltd. v. Commissioner of Income Tax (1992) 196 ITR 188 (SC); Bhavani Industries India LLP ITA Nos.247 to 250 /RJT/2024 & Ors. (AYs : 2012-13, 2013-14 & Ors.) (7). Broach District Cooperative Cotton Sales, Ginning and Pressing Society Ltd, Vs. C…

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2(1), RAJKOT, RAJKOT

ITA 255/RJT/2024[2012-13]Status: DisposedITAT Rajkot27 Aug 2025AY 2012-13
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

…ions. (1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC); (2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC); (3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj); (4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj); (5). Saurashtra Cement and Chemical Industries Ltd. v. CIT (1980) 123 ITR 669, (6). Bajaj Tempo Ltd. v. Commissioner of Income Tax (1992) 196 ITR 188 (SC); (7). Broach District Cooperative Cotton Sales, Ginning and Pressing Society Ltd, Vs. Commissioner of Income Tax (1989) 177 ITR 418 (SC). (8). Commissioner of Income Tax v. Gwalior Rayon…

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ADDI. CIT, RANGE-2, RAJKOT, RAJKOT

ITA 254/RJT/2024[2010-11]Status: DisposedITAT Rajkot27 Aug 2025AY 2010-11
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

…ions. (1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC); (2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC); (3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj); (4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj); (5). Saurashtra Cement and Chemical Industries Ltd. v. CIT (1980) 123 ITR 669, (6). Bajaj Tempo Ltd. v. Commissioner of Income Tax (1992) 196 ITR 188 (SC); 12 (7). Broach District Cooperative Cotton Sales, Ginning and Pressing Society Ltd, Vs. Commissioner of Income Tax (1989) 177 ITR 418 (SC). (8). Commissioner of Income Tax v. Gwalior Ra…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

ITA 250/RJT/2024[2018-19]Status: DisposedITAT Rajkot27 Aug 2025AY 2018-19
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

…ions. (1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC); (2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC); (3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj); (4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj); (5). Saurashtra Cement and Chemical Industries Ltd. v. CIT (1980) 123 ITR 669, (6). Bajaj Tempo Ltd. v. Commissioner of Income Tax (1992) 196 ITR 188 (SC); 12 Bhavani Industries India LLP ITA Nos.247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.) (7). Broach District Cooperative Cotton Sales, Ginning and Pressing Society Ltd, Vs. Co…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

ITA 249/RJT/2024[2017-18]Status: DisposedITAT Rajkot27 Aug 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR &
Section 143(3)Section 250Section 80Section 80I

…ions. (1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC); (2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC); (3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj); (4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj); (5). Saurashtra Cement and Chemical Industries Ltd. v. CIT (1980) 123 ITR 669, (6). Bajaj Tempo Ltd. v. Commissioner of Income Tax (1992) 196 ITR 188 (SC); Bhavani Industries India LLP ITA Nos.247 to 250 /RJT/2024 & Ors. (AYs : 2012-13, 2013-14 & Ors.) (7). Broach District Cooperative Cotton Sales, Ginning and Pressing Society Ltd, Vs. C…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

ITA 248/RJT/2024[2013-14]Status: DisposedITAT Rajkot27 Aug 2025AY 2013-14
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

…ions. (1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC); (2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC); (3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj); (4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj); (5). Saurashtra Cement and Chemical Industries Ltd. v. CIT (1980) 123 ITR 669, (6). Bajaj Tempo Ltd. v. Commissioner of Income Tax (1992) 196 ITR 188 (SC); 12 Bhawani Industries India LLP ITA Nos. 247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.) (7). Broach District Cooperative Cotton Sales, Ginning and Pressing Society Ltd, Vs. C…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

ITA 247/RJT/2024[2012]Status: DisposedITAT Rajkot27 Aug 2025
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

…ions. (1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC); (2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC); (3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj); (4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj); (5). Saurashtra Cement and Chemical Industries Ltd. v. CIT (1980) 123 ITR 669, (6). Bajaj Tempo Ltd. v. Commissioner of Income Tax (1992) 196 ITR 188 (SC); 12 Bhavani Industries India LLP ITA Nos. 247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.) (7). Broach District Cooperative Cotton Sales, Ginning and Pressing Society Ltd, Vs. C…

DCIT, CIR-3(1), KOLKATA, KOLKATA vs. M/S SAREGAMA INDIA LTD, KOLKATA

ITA 473/KOL/2017[2006-07]Status: DisposedITAT Kolkata29 Jan 2020AY 2006-07

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…profits, It is revenue expenditure. This view has been confirmed by several decisions delivered by the Hon'ble Apex Court and other High Court of the law. Assam Bengal Cement Co. Ltd. vs. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D.…

DCIT, CIR-3(1), KOLKATA, KOLKATA vs. M/S SAREGAMA INDIA LTD, KOLKATA

ITA 472/KOL/2017[2005-06]Status: DisposedITAT Kolkata29 Jan 2020AY 2005-06

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…profits, It is revenue expenditure. This view has been confirmed by several decisions delivered by the Hon'ble Apex Court and other High Court of the law. Assam Bengal Cement Co. Ltd. vs. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D.…

DCIT, CIR-3(1), KOLKATA, KOLKATA vs. M/S SAREGAMA INDIA LTD, KOLKATA

ITA 471/KOL/2017[2004-05]Status: DisposedITAT Kolkata29 Jan 2020AY 2004-05

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…profits, It is revenue expenditure. This view has been confirmed by several decisions delivered by the Hon'ble Apex Court and other High Court of the law. Assam Bengal Cement Co. Ltd. vs. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D.…

DCIT, CIR-3(1), KOLKATA, KOLKATA vs. M/S SAREGAMA INDIA LTD, KOLKATA

ITA 470/KOL/2017[2003-04]Status: DisposedITAT Kolkata29 Jan 2020AY 2003-04

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…profits, It is revenue expenditure. This view has been confirmed by several decisions delivered by the Hon'ble Apex Court and other High Court of the law. Assam Bengal Cement Co. Ltd. vs. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D.…

M/S SAREGAMA INDIA LIMITED,KOLKATA vs. DCIT,CIR.-3(1), KOLKATA

ITA 312/KOL/2017[2010-11]Status: DisposedITAT Kolkata29 Jan 2020AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…profits, It is revenue expenditure. This view has been confirmed by several decisions delivered by the Hon'ble Apex Court and other High Court of the law. Assam Bengal Cement Co. Ltd. vs. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D.…

M/S SAREGAMA INDIA LIMITED,KOLKATA vs. DCIT,CIR.-3(1), KOLKATA

ITA 310/KOL/2017[2004-05]Status: DisposedITAT Kolkata29 Jan 2020AY 2004-05

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…profits, It is revenue expenditure. This view has been confirmed by several decisions delivered by the Hon'ble Apex Court and other High Court of the law. Assam Bengal Cement Co. Ltd. vs. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D.…

M/S SAREGAMA INDIA LIMITED,KOLKATA vs. DCIT,CIR.-3(1), KOLKATA

ITA 309/KOL/2017[2003-04]Status: DisposedITAT Kolkata29 Jan 2020AY 2003-04

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…profits, It is revenue expenditure. This view has been confirmed by several decisions delivered by the Hon'ble Apex Court and other High Court of the law. Assam Bengal Cement Co. Ltd. vs. CIT [1995] 27 ITR 34 (SC)/CIT vs. Shri Digvijay Cement Co. Ltd. [1986] 159 ITR 253 (Guj./Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT [1971] 82 ITR 376 (SC)/CIT Vs Menora Hosiery Works (P) Ltd. [1977] 109 ITR 714 (Bom.)/Premier Automobiles Ltd. vs. CIT [1984] 150 ITR 28 (Bom.)/CIT vs. Panipat Woollen & General Mills Co. Ltd. [1976] 103 ITR 66 (SC)/CIT vs. Amalgamated Jam bad Syndicate (P) Ltd. [1979] 117 ITR 698 (Cal.)/CIT vs. D.…

CIT vs. HINDUSTAN TIMES LTD

Appeal is partly allowed, to the extent it covers the first two questions;

ITA - 95 / 2011HC Delhi14 Sept 2012

…ITA-95 & 100/2011 Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 23.07.2012 PRONOUNCED ON: 14.09.2012 + ITA Nos.95 & 100/2011 CIT ..... Appellant Through: Mr. Sanjeev Sabharwal, Sr. Standing Counsel. versus HINDUSTAN TIMES ..... Respondent Through: Mr. Ajay Vohra with Ms. Kavita Jha and Mr. Somnath Shukla, Advocates. CORAM: MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR MR. JUSTICE S.RAVINDRA BHAT % The present common judgment arises out of a…

Assam Bengal Cement Co. Ltd. v. CIT (159 ITR 253) — Cited in 16 Judgments | BharatTax