Burmah Shell Refineries Ltd. v. GV Chand ITO

61 ITR 493High Court1966#3709 most cited

What is Burmah Shell Refineries Ltd. v. GV Chand ITO authority for?

The manufacture of mineral oil includes mineral oil obtained by a refining process from crude oil. This indicates that the term 'mineral oil' in tax law can encompass finished products derived from crude oil, not just the raw material.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2022.

Also referred to as

Burmah Shell Refineries Ltd. v. GV Chand ITO · 61 ITR 493 · mineral oil · refining process · crude oil · finished product · business income · Section 3(b)

Issues it is cited on

section 80ib(2)section 24a section 8o section 80m section 3(b)section 44bb section 42 section 44b section 40(a)(ii)section 80h section 80hhc dividend distribution tax

Judgments citing Burmah Shell Refineries Ltd. v. GV Chand ITO

Dy. CIT. Circle 7(1)(1), Mumbai vs. Hindustan Colas Pvt. Ltd., Mumbai

In the result, appeals filed by the assessee for A

ITA 1663/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

Dy. CIT. Circle 7(1)(1), Mumbai vs. Hindustan Colas Pvt. Ltd., Mumbai

In the result, appeals filed by the assessee for A

ITA 1662/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1653/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1652/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Oct 2022AY 2017-18

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1651/MUM/2022[2016-17]Status: DisposedITAT Mumbai20 Oct 2022AY 2016-17

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1650/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Oct 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1649/MUM/2022[2013-14]Status: DisposedITAT Mumbai20 Oct 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1648/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1647/MUM/2022[2011-12]Status: DisposedITAT Mumbai20 Oct 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1646/MUM/2022[2010-11]Status: DisposedITAT Mumbai20 Oct 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1645/MUM/2022[2009-10]Status: DisposedITAT Mumbai20 Oct 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1644/MUM/2022[2008-09]Status: DisposedITAT Mumbai20 Oct 2022AY 2008-09

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1643/MUM/2022[2007-08]Status: DisposedITAT Mumbai20 Oct 2022AY 2007-08

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1642/MUM/2022[2006-07]Status: DisposedITAT Mumbai20 Oct 2022AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1641/MUM/2022[2005-06]Status: DisposedITAT Mumbai20 Oct 2022AY 2005-06

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1640/MUM/2022[2002-03]Status: DisposedITAT Mumbai20 Oct 2022AY 2002-03

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…the decision of the Hon'ble Bombay HC in the case of Caltex India Ltd., 177 ITR 239, wherein the Court has held that, "The view expressed in the circular is also the tentative view taken by this court in Burmah Shell Refineries Ltd. v. G. B Chand, lTO [1966] 61 ITR 493. It was argued there on behalf of the Revenue that the expression "mineral oil" in the said item (3) had to be understood in a limited sense in view of the words that preceded it, all these 29 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited were raw materials and the expression "mineral oil" had, therefore, to be understood as ref…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

…ot hold good if the Golden Rule of Interpretation is considered. Therefore, there is no justification of giving narrower meaning of the words ‘mineral oil’. For that we rely on the judgment of the Hon’ble Bombay High Court in Burmah Refineries Ltd reported in 61 ITR 493 (Bom) wherein the court was construing the meaning of the expression ‘mineral oil’ in a different context, actually, the decision fully supports the stand taken by the assessee company. The Hon’ble High Court categorically observed in page 501 (from 501 to 503 discussed ) of the order that, “ it is clear that the expression ‘mineral oil’ is wide e…

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

…ot hold good if the Golden Rule of Interpretation is considered. Therefore, there is no justification of giving narrower meaning of the words ‘mineral oil’. For that we rely on the judgment of the Hon’ble Bombay High Court in Burmah Refineries Ltd reported in 61 ITR 493 (Bom) wherein the court was construing the meaning of the expression ‘mineral oil’ in a different context, actually, the decision fully supports the stand taken by the assessee company. The Hon’ble High Court categorically observed in page 501 (from 501 to 503 discussed ) of the order that, “ it is clear that the expression ‘mineral oil’ is wide e…

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

…ot hold good if the Golden Rule of Interpretation is considered. Therefore, there is no justification of giving narrower meaning of the words ‘mineral oil’. For that we rely on the judgment of the Hon’ble Bombay High Court in Burmah Refineries Ltd reported in 61 ITR 493 (Bom) wherein the court was construing the meaning of the expression ‘mineral oil’ in a different context, actually, the decision fully supports the stand taken by the assessee company. The Hon’ble High Court categorically observed in page 501 (from 501 to 503 discussed ) of the order that, “ it is clear that the expression ‘mineral oil’ is wide e…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

…ot hold good if the Golden Rule of Interpretation is considered. Therefore, there is no justification of giving narrower meaning of the words ‘mineral oil’. For that we rely on the judgment of the Hon’ble Bombay High Court in Burmah Refineries Ltd reported in 61 ITR 493 (Bom) wherein the court was construing the meaning of the expression ‘mineral oil’ in a different context, actually, the decision fully supports the stand taken by the assessee company. The Hon’ble High Court categorically observed in page 501 (from 501 to 503 discussed ) of the order that, “ it is clear that the expression ‘mineral oil’ is wide e…