CIT v. Best Chem & Limestone Industries (P) Ltd.

210 ITR 883High Court1994#19864 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2009 to 2019.

Judgments citing CIT v. Best Chem & Limestone Industries (P) Ltd.

Shri S.K. Golcha (HUF), Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, the appeals of the assessee are allowed

ITA 245/JPR/2018[1996-97]Status: DisposedITAT Jaipur10 May 2019AY 1996-97

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES”B”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 789 &790/JP/2017 & 245/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 1997-98, 1998-99 &1996-97 cuke Shri S.K. Golcha (HUF) The ACIT, Vs. Golcha Square, Circle-2, Sardar patel Marg, C-scheme, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABHS 7245 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri A.B. Dangayach (C…

Shri S.K. Golcha (HUF), Jaipur vs. Assistant Commissioner of Income Tax, Circle-2, Jaipur

In the result, the appeals of the assessee are allowed

ITA 790/JPR/2017[1998-99]Status: DisposedITAT Jaipur10 May 2019AY 1998-99

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES”B”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 789 &790/JP/2017 & 245/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 1997-98, 1998-99 &1996-97 cuke Shri S.K. Golcha (HUF) The ACIT, Vs. Golcha Square, Circle-2, Sardar patel Marg, C-scheme, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABHS 7245 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri A.B. Dangayach (C…

Income Tax Officer, Ward-5-4, Jaipur vs. Sandeep Singh Choudhary (HUF), Jaipur

In the result, the appeals of the assessee are allowed

ITA 689/JPR/2017[2012-13]Status: DisposedITAT Jaipur10 May 2019AY 2012-13

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES”B”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 789 &790/JP/2017 & 245/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 1997-98, 1998-99 &1996-97 cuke Shri S.K. Golcha (HUF) The ACIT, Vs. Golcha Square, Circle-2, Sardar patel Marg, C-scheme, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABHS 7245 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri A.B. Dangayach (C…

Income Tax Officer, Udaipur vs. M/S Arihant Tiles & Marbles(P)Ltd

C.A. No.-008036-008036 - 2009Supreme Court02 Dec 2009
Section 2Section 80I

…s not entitled to the benefit of Section 80HH of the Income Tax Act. However, this Court distinguished the judgment of the Rajasthan High Court in the case of CIT vs. Best Chemical and Lime Stone Industries Pvt. Ltd., reported in 210 ITR 883 (Raj.). In that case, M/s Best Chemical was engaged in the business of extracting limestone and its sale thereafter after converting it into lime and limedust or concrete which was held to be an activity of manufacture or production. The activity of conversion into lime and limedust, according to this Court, in the case of Lucky Minmat…

CIT v. Best Chem & Limestone Industries (P) Ltd. (210 ITR 883) — Cited in 4 Judgments | BharatTax