Bimetal Bearings Ltd. v. State of Tamil Nadu

80 STC 167Reported decision1991#16196 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 250

Judgments citing Bimetal Bearings Ltd. v. State of Tamil Nadu

CNB FINWIZ PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-6(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 4460/DEL/2025[2017-18]Status: DisposedITAT Delhi16 Dec 2025AY 2017-18

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4460/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम M/S Cnb Finwiz Private Limited, Additional/Joint 302-303, Emca House 23/23B, Vs. Commissioner Of Income Ansari Road, Daryaganj, New Delhi. Tax (Appeal)-1/ Pan No.Aabcb2613A Acit, Circle 6(1), Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

…consideration wherein the object was printer (computer printer). This Court, after taking into consideration as to how the entries would be interpreted, referred to the decision in the case of Bimetal Bearings Ltd. Vs. State of Tamil Nadu [reported in (1991) 80 STC 167] and held as here under: “9. The Hon'ble Division Bench took note of the decision of the Hon'ble Supreme Court pointing out that the 'entry' to be interpreted is in a taxing statute; full effect should be given to all words used therein and if a particular article would fall within a description, by the force of words used, it is impermissible to…

DCIT, CIRCLE-12(1), NEW DELHI vs. INDIAN MORTGAGE GUARANTEE CORPORATION PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 5263/DEL/2018[2014-15]Status: DisposedITAT Delhi09 Nov 2021AY 2014-15

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2014-15] Dcit, Vs Indian Mortgage Guarantee Circle-12(1), Corporation Pvt.Ltd., A-47, Lower New Delhi. Ground Floor, Hauz Khas, New Delhi-110049. Pan-Aaccg6775B Appellant Respondent Appellant By Sh. Hiten Chande, Ca Respondent By Sh. Umesh Takyar, Sr.Dr Date Of Hearing 01.11.2021 Date Of Pronouncement 09.11.2021

…ject was printer (computer printer). This Court, after taking into consideration as to how the entries would be interpreted, referred to [Assessment Year : 2014-15] the decision in the case of Bimetal Bearings Ltd. Vs. State of Tamil Nadu [reported in (1991) 80 STC 167] and held as hereunder : “9. The Hon'ble Division Bench took note of the decision of the Hon'ble Supreme Court pointing out that the 'entry' to be interpreted is in a taxing statute; full effect should be given to all words used therein and if a particular article would fall within a description, by the force of words used, it is impermissible to…

GOFRUGAL TECHNOLOGIES PVT. LTD.,,CHENNAI vs. DCIT, CC-2(1),, CHENNAI

In the result, the appeal filed by the assessee is partly allowed

ITA 3022/CHNY/2019[2011-12]Status: DisposedITAT Chennai19 Feb 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.3022/Chny/2019 िनधा"रण वष" /Assessment Year: 2011-12 M/S. Gofrugal Technologies Private Vs. The Deputy Commissioner Of Limited, ‘Sree Narayana Complex’ Income Tax No.11, Sarathy Nagar, Vijaya Nagar, Corporate Circle 2(1) Velachery, Chennai – 600 042 Chennai – 600 034 [Pan: Aacca4341F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Ms. Lakshmi, Advocate ""थ" की ओर से /Respondent By : Ms. R. Anita, Jcit सुनवाई की तारीख/Date Of Hearing : 06.02.2020 घोषणा की तारीख /Date Of Pronouncement : 19.02.2020 आदेश / O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-6, Chennai Dated 01.08.2019 Relevant To The Assessment Year 2011-12. The Only Effective Ground Raised In The Appeal Of The Assessee Is That The Ld. Cit(A) Has Erred In Confirming The Restriction Of The Claim Of Depreciation On Computer Software To 25% As Against 60% Claimed By The Assessee.

For Appellant: Ms. Lakshmi, AdvocateFor Respondent: Ms. R. Anita, JCIT
Section 143(3)

…sessee is eligible to claim depreciation at 60%. By following the decision in the case of CIT v. Cactus Imaging India Pvt. Ltd. 406 ITR 406 (Mad) and also considering the decision in the case of Bimetal Bearings Ltd. v. State of Tamil Nadu [reported in (1991) 80 STC 167], the Hon’ble Jurisdictional High Court confirmed the order of the Tribunal. The ld. DR could not controvert the above :- 4 -: decision of the Hon’ble High Court by filing any higher court decision having modified or reversed. Accordingly, we direct the Assessing Officer to allow depreciation on software licenses at 60%. Thus the ground raised by…

DCIT, CHENNAI vs. LASER SOFT INFOSYSTEM PVT. LTD., CHENNAI

In the result, the appeal of the Revenue in ITA

ITA 1348/CHNY/2016[2006-07]Status: DisposedITAT Chennai20 Jan 2020AY 2006-07

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. A. Sundararajan,IRS, Adl. CITFor Respondent: Shri. S.P. Chidambaram, Adv
Section 10ASection 143(3)Section 148Section 1O

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1346, 1347, 1348/CHNY/2016 "नधा"रण वष" /Assessment years : 2002-03, 2003-04 & 2006-07. The Deputy Commissioner of Vs. M/s. Lazer Soft Infosystem Income Tax, Pvt. Ltd, Corporate Circle 4(1) No.100A, Radha Avenue, Chennai. Sri Lakshmi Nagar, Valsaravakkam, Chennai 600 087. [PAN AAACL 5896N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

DCIT, CHENNAI vs. LASER SOFT INFOSYSTEM PVT. LTD., CHENNAI

In the result, the appeal of the Revenue in ITA

ITA 1347/CHNY/2016[2003-04]Status: DisposedITAT Chennai20 Jan 2020AY 2003-04

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. A. Sundararajan,IRS, Adl. CITFor Respondent: Shri. S.P. Chidambaram, Adv
Section 10ASection 143(3)Section 148Section 1O

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1346, 1347, 1348/CHNY/2016 "नधा"रण वष" /Assessment years : 2002-03, 2003-04 & 2006-07. The Deputy Commissioner of Vs. M/s. Lazer Soft Infosystem Income Tax, Pvt. Ltd, Corporate Circle 4(1) No.100A, Radha Avenue, Chennai. Sri Lakshmi Nagar, Valsaravakkam, Chennai 600 087. [PAN AAACL 5896N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

DCIT, CHENNAI vs. LASER SOFT INFOSYSTEM PVT. LTD., CHENNAI

In the result, the appeal of the Revenue in ITA

ITA 1346/CHNY/2016[2002-03]Status: DisposedITAT Chennai20 Jan 2020AY 2002-03

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. A. Sundararajan,IRS, Adl. CITFor Respondent: Shri. S.P. Chidambaram, Adv
Section 10ASection 143(3)Section 148Section 1O

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1346, 1347, 1348/CHNY/2016 "नधा"रण वष" /Assessment years : 2002-03, 2003-04 & 2006-07. The Deputy Commissioner of Vs. M/s. Lazer Soft Infosystem Income Tax, Pvt. Ltd, Corporate Circle 4(1) No.100A, Radha Avenue, Chennai. Sri Lakshmi Nagar, Valsaravakkam, Chennai 600 087. [PAN AAACL 5896N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

Bimetal Bearings Ltd. v. State of Tamil Nadu (80 STC 167) — Cited in 6 Judgments | BharatTax