Cherian Varkey Construction CO.(P.) Ltd. v. UOI

406 ITR 262High Court2018#10604 most cited

What is Cherian Varkey Construction CO.(P.) Ltd. v. UOI authority for?

Making Ready Mix Concrete (RMC) is considered a manufacturing process, entitling assessees engaged in construction to additional depreciation on plant and machinery used in this activity.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2019 to 2022.

Also referred to as

Cherian Varkey Construction Co. (P.) Ltd. v. UOI · 406 ITR 262 · manufacturing process · RMC · additional depreciation · section 32(1)(4)(a) · construction business · plant and machinery

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Judgments citing Cherian Varkey Construction CO.(P.) Ltd. v. UOI

Dilip Buildcon Ltd, Bhopal vs. DCIT Central-1, Bhopal

In the result, appeal of Assessee is allowed

ITA 163/IND/2021[2018-19]Status: DisposedITAT Indore20 Oct 2022AY 2018-19

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022

Section 143(2)Section 143(3)Section 32(1)(iia)Section 32A

…circumstances, we answer the above question No. III in the affirmative, i.e., in favour of the assessee and against the Department. 25.11. Further, Hon'ble Kerala High Court in the case of Cherian Varkey Construction Co. (P.) Ltd. vs. UOI reported in (2018) 406 ITR 262 adjudicating identical issue of production of RMC, held it to be a manufacturing process even though the assessee was engaged in construction business. It is important to note that the above decision has duly considered the judgment of Hon'ble Supreme Court in the case of NC Budhraja & Co.(supra) and has allowed the appeal. Relevant portion is re…

Thed CIT, Central-1, Bhopal vs. M/S Dilip Buildcon Ltd, Bhopal

In the result, revenue’s appeal for A

ITA 290/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…construction of reads and in view of the judgment of Hon'ble Bombay High Court in the case of CIT vs. Emirates Commercial Bank Ltd. (2003) 262 ITR 55. Judgment of Hon'ble Kerala High Court in the case of Cherian Varkey Construction CO.(P.) Ltd. vs. UOI (2018) 406 ITR 262, it was submitted that the procedure of making of RMC by the assessee comes under the purview of manufacturing. Further it was stated that as held in the case of Texas Instruments (India) P. Ltd. vs. ACIT M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (2020) 115 taxmann.com 154. If the assessee is engaged in the business of manufacturing,…

Shri Dilip Buildcon Ltd, Bhopal vs. DCIT Central -1, Bhopal

In the result, revenue’s appeal for A

ITA 197/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…construction of reads and in view of the judgment of Hon'ble Bombay High Court in the case of CIT vs. Emirates Commercial Bank Ltd. (2003) 262 ITR 55. Judgment of Hon'ble Kerala High Court in the case of Cherian Varkey Construction CO.(P.) Ltd. vs. UOI (2018) 406 ITR 262, it was submitted that the procedure of making of RMC by the assessee comes under the purview of manufacturing. Further it was stated that as held in the case of Texas Instruments (India) P. Ltd. vs. ACIT M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (2020) 115 taxmann.com 154. If the assessee is engaged in the business of manufacturing,…

DCIT (Central)-1, Bhopal vs. Dilip Buildcon Ltd., Bhopal

In the result, revenue’s appeal for A

ITA 882/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…construction of reads and in view of the judgment of Hon'ble Bombay High Court in the case of CIT vs. Emirates Commercial Bank Ltd. (2003) 262 ITR 55. Judgment of Hon'ble Kerala High Court in the case of Cherian Varkey Construction CO.(P.) Ltd. vs. UOI (2018) 406 ITR 262, it was submitted that the procedure of making of RMC by the assessee comes under the purview of manufacturing. Further it was stated that as held in the case of Texas Instruments (India) P. Ltd. vs. ACIT M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (2020) 115 taxmann.com 154. If the assessee is engaged in the business of manufacturing,…

DCIT (Central)-1, Bhopal vs. Dilip Buildcon Ltd., Bhopal

In the result, revenue’s appeal for A

ITA 881/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…construction of reads and in view of the judgment of Hon'ble Bombay High Court in the case of CIT vs. Emirates Commercial Bank Ltd. (2003) 262 ITR 55. Judgment of Hon'ble Kerala High Court in the case of Cherian Varkey Construction CO.(P.) Ltd. vs. UOI (2018) 406 ITR 262, it was submitted that the procedure of making of RMC by the assessee comes under the purview of manufacturing. Further it was stated that as held in the case of Texas Instruments (India) P. Ltd. vs. ACIT M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (2020) 115 taxmann.com 154. If the assessee is engaged in the business of manufacturing,…

Dilip Buildcon Ltd., Bhopal vs. DCIT (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 820/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…construction of reads and in view of the judgment of Hon'ble Bombay High Court in the case of CIT vs. Emirates Commercial Bank Ltd. (2003) 262 ITR 55. Judgment of Hon'ble Kerala High Court in the case of Cherian Varkey Construction CO.(P.) Ltd. vs. UOI (2018) 406 ITR 262, it was submitted that the procedure of making of RMC by the assessee comes under the purview of manufacturing. Further it was stated that as held in the case of Texas Instruments (India) P. Ltd. vs. ACIT M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (2020) 115 taxmann.com 154. If the assessee is engaged in the business of manufacturing,…

Dilip Buildcon Ltd., Bhopal vs. DCIT (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 819/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…construction of reads and in view of the judgment of Hon'ble Bombay High Court in the case of CIT vs. Emirates Commercial Bank Ltd. (2003) 262 ITR 55. Judgment of Hon'ble Kerala High Court in the case of Cherian Varkey Construction CO.(P.) Ltd. vs. UOI (2018) 406 ITR 262, it was submitted that the procedure of making of RMC by the assessee comes under the purview of manufacturing. Further it was stated that as held in the case of Texas Instruments (India) P. Ltd. vs. ACIT M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (2020) 115 taxmann.com 154. If the assessee is engaged in the business of manufacturing,…

Deputy Commissioner of Income Tax (Central)-1, Bhopal vs. Dilip Buildcon Limited, Bhopal

In the result, revenue’s appeal for A

ITA 816/IND/2018[14-15]Status: DisposedITAT Indore27 Jan 2022

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…construction of reads and in view of the judgment of Hon'ble Bombay High Court in the case of CIT vs. Emirates Commercial Bank Ltd. (2003) 262 ITR 55. Judgment of Hon'ble Kerala High Court in the case of Cherian Varkey Construction CO.(P.) Ltd. vs. UOI (2018) 406 ITR 262, it was submitted that the procedure of making of RMC by the assessee comes under the purview of manufacturing. Further it was stated that as held in the case of Texas Instruments (India) P. Ltd. vs. ACIT M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (2020) 115 taxmann.com 154. If the assessee is engaged in the business of manufacturing,…

Dilip Buildcon Limited, Bhopal vs. Deputy Commissioner of Income Tax (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 782/IND/2018[2014-15]Status: DisposedITAT Indore27 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…construction of reads and in view of the judgment of Hon'ble Bombay High Court in the case of CIT vs. Emirates Commercial Bank Ltd. (2003) 262 ITR 55. Judgment of Hon'ble Kerala High Court in the case of Cherian Varkey Construction CO.(P.) Ltd. vs. UOI (2018) 406 ITR 262, it was submitted that the procedure of making of RMC by the assessee comes under the purview of manufacturing. Further it was stated that as held in the case of Texas Instruments (India) P. Ltd. vs. ACIT M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (2020) 115 taxmann.com 154. If the assessee is engaged in the business of manufacturing,…

Mistry Construction Co. Pvt. Ltd, Mumbai vs. ACIT Cen Cir 41, Mumbai

In the result, the appeal of the assessee is allowed

ITA 6557/MUM/2013[2006-07]Status: DisposedITAT Mumbai13 Jun 2019AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: Shri V Mohan, ARFor Respondent: Ms. Jothi Lakshmi Nayak, DR
Section 133ASection 143(3)Section 153Section 154Section 154(3)Section 32(1)(ii)Section 92E

…cess of recovery editing and making copies prior to broadcasting is equivalent to manufacturing of article or thing. He also relied on the decision of Hon’ble Kerala High Court in the case of Cherian Varkey Construction Co. (P.) Ltd. vs. Union of India (2018) 406 ITR 262 (Ker), wherein allowed the deprecation in respect of the assessee engaged in the business of construction, is entitled to additional depreciation under section 32(1)(4)(a) of the Act in the plant and machinery used in the manufacturing activity after the production of RMC. 8. On the other hand, the learned Sr. DR relied in the cases of CIT vs. P…