Chillies Exports House Ltd. v. CIT

225 ITR 814Supreme Court of India1997#15354 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

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Issues it is cited on

initial assessment year section 80i gross total income section 80 transfer section 143 person company section 14 india total income business

Judgments citing Chillies Exports House Ltd. v. CIT

M/S Asha Technologies, Kala Amb vs. ITO, Sirmour

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 61/CHANDI/2013[2009-10]Status: DisposedITAT Chandigarh19 Jul 2024AY 2009-10

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR

Section 142(1)Section 143(2)Section 250Section 253Section 80I

…towers. And in true context, in such situations, rather M/s. Ericsson India Pvt. Lt. would have been the genuine applicant of 80IC deductions had the company fulfilled other conditions of 80 IC. Counsel of the assessee has also referred to a case reported in 225 ITR 814 (SC). In the reported case assessee is carrying out business of sale and purchase of chillies. The chillies purchased by the assessee are sorted, graded as per Agmark specifications. Better quality chillies are picked up and sorted out for export and before export they are clipped and stemmed and subjected to fumigation under expert technical han…

M/S Asha Technologies, Sirmour vs. Addl. CIT, Solan

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 388/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh19 Jul 2024AY 2007-08

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR

Section 142(1)Section 143(2)Section 250Section 253Section 80I

DCIT, Circle-1, Thane vs. M/S Ace Plastics, Mumbai

ITA 947/MUM/2022[2011-12]Status: DisposedITAT Mumbai30 Nov 2022AY 2011-12

Bench: Shri Kuldip Singhassessment Year: 2011-12

For Appellant: Shri Ajay Singh, A.RFor Respondent: Shri Krishna Kumar, D.R

Section 143(3)Section 148Section 80Section 80I

…non-eligible for deduction u/s. 80IB of the Act. At this juncture, I may refer to certain case-laws wherein identical issues were discussed and decided by various courts. 9. The Hon'ble Apex Court in the case of Chillies Exports House Ltd. Vs CIT reported in 225 ITR 814 observed as below. "....The Madras High Court has eschewed from consideration one important activity carried on in the matter, namely, the activity relating to fumigation by the treatment with methyl bromide on the ground that it was done by another (Mysodet Pvt. Ltd., Bangalore) on behalf of the assessee. That is an irrelevant or immaterial fac…

Commissioner of Income Tax-III vs. Shri Narendra R

In the result, we do not find any merit in these appeals

ITA/259/2014HC Karnataka10 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260Section 260A

…B.SURESH’, 313 ITR 149 (SC), ‘CIT VS. PEERLESS CONSULTANCY AND SERVICE (P.) LTD.’, (2001) 248 ITR 178 (SC), ‘CIT VS. PEERLESS CONSULTANCY AND SERVICES (P.) LTD.’, (1990) 186 ITR 609 (CALCUTTA), ‘CHILLIES EXPORT HOUSE LIMITD VS. CIT’, (1997) 225 ITR 814 (SC), ‘CIT VS. DATACON (P.) LTD.’, (1985) 155 ITR 766 (KARNATAKA). 8. We have considered the submissions made by learned counsel for the parties and have perused the record. The singular issue, which arises for consideration in this appeal, is whether the assessee is entitled to benefit of deduction under Section 10A of the Act. The…

Viacom 18 Media P.Ltd, Mumbai vs. DCIT (It) 4(3)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 618/MUM/2017[2016-17]Status: DisposedITAT Mumbai12 Oct 2018AY 2016-17

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 195Section 248Section 9(1)(vi)Section 90(2)

…1 ITA 618/Mum/2017 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI Before Shri Mahavir Singh(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.618/Mum/2017 (Assessment year: 2016-17) Viacom 18 Media Pvt Ltd vs Dy.CIT(International Taxation)- Zion Bizworld, Subhash 4(3)(1), Mumbai Road-A, Near Garware Office, Vile Parle (E), Mumbai-400 057 PAN : AAACM9164E APPELLANT RESPONDENT Appellant by Shri Arvind Sonde Respondent by Shri M.V. Rajguru Date of hearing 18-07-2018 Date of pronouncement -10-2018 O R D E R Per G Manjunatha, AM : This appeal filed by the assessee is directed…

M/S. Intergarden (India) Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, appeal of the assessee for A

ITA 1292/BANG/2010[2006-07]Status: DisposedITAT Bangalore18 Mar 2016AY 2006-07

Bench: Shri. Abraham P. George & Shri. Vijay Pal Raoi.T.A No.1292/Bang/2010 (Assessment Year : 2006-07)

For Appellant: Shri. Prakash Chand Yadav, Advocate & Shri. Suresh Balani, CAFor Respondent: Ms. Neera Malhotra, CIT-DR & Shri. Manoj Kumar, Add. CIT

Section 10BSection 144CSection 234B

…13 Page - 6 12. Reply of the assessee was that the original commodity in the nature of raw gherkins was subject to several stages of processing resulting in a different commodity. Relying on the judgment of Hon'ble Apex Court in Chillies Export House v. CIT [225 ITR 814], assessee submitted that treatment with chemicals which resulted in goods becoming a marketable commodity would amount to processing of goods. As per the assessee, it fell within the meaning of the term ‘manufacture as defined in Foreign Trade Policy ('FTP' in short). Relying on the judgment of Hon'ble Kerala High Court in Tata Tea Ltd v. ACIT […