BPL Refrigeration Ltd. v. ACIT

91 ITD 203Income Tax Appellate Tribunal2004#18408 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2019 to 2023.

Judgments citing BPL Refrigeration Ltd. v. ACIT

Tata Chemicals Ltd, Mumbai vs. Addl Ciat 2(3), Mumbai

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

ITA 120/MUM/2013[2008-09]Status: DisposedITAT Mumbai10 Nov 2023AY 2008-09

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)Section 14ASection 43BSection 80

…Y. 2004-05 6.3. The ld. AR also stated that the similar issue has been decided by this tribunal in the case of assessee’s own subsidiary Rallis India Ltd case in ITA No. 5701/Mum/2008 for A.Y. 2004-05 ; in the case of BPL Refrigeration Ltd vs ACIT reported in 91 ITD 203 and in the case of Tata Autocomp Ltd in IT(TP)A No. 7596/Mum/2012 dated 12.06.2013. 6.4. Respectfully following the aforesaid judicial precedents, the Ground No. 4 raised by the assessee is allowed.” …… 22. The ground No. 4 & 5 raised by the assessee for A.Y.2007-08 are identical with ground No.4 & 5 raised by the assessee for A.Y.2006-07 supra.…

Tata Chemicals Ltd, Mumbai vs. ACIT 2(3), Mumbai

Appeal is hereby dismissed as infructuous

ITA 6900/MUM/2012[2007-08]Status: DisposedITAT Mumbai31 Mar 2023AY 2007-08
Section 143(3)Section 144C(5)

…. 2004-05 6.3. The ld. AR also stated that the similar issue has been decided by this tribunal in the case of assessee’s own subsidiary Rallis India Ltd case in ITA No. 5701/Mum/2008 for A.Y. 2004-05 ; in the case of BPL Refrigeration Ltd vs ACIT reported in 91 ITD 203 and in the case of Tata Autocomp Ltd in IT(TP)A No. 7596/Mum/2012 dated 12.06.2013. 6.4. Respectfully following the aforesaid judicial precedents, the Ground No. 4 raised by the assessee is allowed. 7. The Ground No. 5 raised by the assessee is with regard to disallowance of computer upgradation expenses, which was stated to be not pressed by the…

Tata Chemicals Ltd, Mumbai vs. ACIT 2(3), Mumbai

Appeal is hereby dismissed as infructuous

ITA 8710/MUM/2011[2007-08]Status: DisposedITAT Mumbai31 Mar 2023AY 2007-08
Section 143(3)Section 144C(5)

…. 2004-05 6.3. The ld. AR also stated that the similar issue has been decided by this tribunal in the case of assessee’s own subsidiary Rallis India Ltd case in ITA No. 5701/Mum/2008 for A.Y. 2004-05 ; in the case of BPL Refrigeration Ltd vs ACIT reported in 91 ITD 203 and in the case of Tata Autocomp Ltd in IT(TP)A No. 7596/Mum/2012 dated 12.06.2013. 6.4. Respectfully following the aforesaid judicial precedents, the Ground No. 4 raised by the assessee is allowed. 7. The Ground No. 5 raised by the assessee is with regard to disallowance of computer upgradation expenses, which was stated to be not pressed by the…

Tata Chemicals Ltd, Mumbai vs. DCIT 2(3), Mumbai

Appeal is hereby dismissed as infructuous

ITA 9057/MUM/2010[2006-07]Status: DisposedITAT Mumbai31 Mar 2023AY 2006-07
Section 143(3)Section 144C(5)

…. 2004-05 6.3. The ld. AR also stated that the similar issue has been decided by this tribunal in the case of assessee’s own subsidiary Rallis India Ltd case in ITA No. 5701/Mum/2008 for A.Y. 2004-05 ; in the case of BPL Refrigeration Ltd vs ACIT reported in 91 ITD 203 and in the case of Tata Autocomp Ltd in IT(TP)A No. 7596/Mum/2012 dated 12.06.2013. 6.4. Respectfully following the aforesaid judicial precedents, the Ground No. 4 raised by the assessee is allowed. 7. The Ground No. 5 raised by the assessee is with regard to disallowance of computer upgradation expenses, which was stated to be not pressed by the…

Philips India Ltd., Kolkata vs. PCIT-IV, Kolkata

In the result, appeal of the assessee is dismissed

ITA 1142/KOL/2016[2009-2010]Status: DisposedITAT Kolkata27 Mar 2019AY 2009-2010

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1142/Kol/2016 Assessment Year: 2009-10 Philips India Limited..........……………………………………....………………..…………………….….Appellant Earlier Known As Philips Electronics India Limited 7 No. Justice Chandra Madhab Road Kolkata – 700 020 [Pan : Aabcp 9487 A] Principal Commissioner Of Income Tax - Iv, Kolkata…….............…....................…...Respondent Appearances By: Shri P.J. Pardiwala, Sr. Advocate & Shri Navneet Misra, Advocate, Appeared On Behalf Of The Assessee. Shri Robin Choudhury, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 10Th, 2019 Date Of Pronouncing The Order : March 27Th, 2019 O R D E R Per J. Sudhakar Reddy :-

Section 143(3)Section 263Section 32

…h were only used for internal consumption in the manufacture of their own product then also depreciation at higher rate should be made available to the assessee:-  Amco Batteries Ltd. vs. CIT (1993) 203 ITR 614 (Kar.)  BPL Refrigeration Ltd. vs. ACIT (2004) 91 ITD 203 (Bang.)  L.K. India Pvt. Ltd. vs. Department of Income Tax [ITA No. 1458/Ahd/2012 & 1459/Ahd/2012] 5.9. He further submitted that the moulds are exclusively used in the rubber factory and this fact is certified by the tax auditors. He relied on the certificate from M/s. Elin Appliances (a Job worker/Co-maker of the Company), dt. 09/12/2015, 10…

BPL Refrigeration Ltd. v. ACIT (91 ITD 203) — Cited in 5 Judgments | BharatTax