CIT v. Birla Jute and Industries Ltd.

260 ITR 55High Court2003#15540 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Issues it is cited on

section 32prescribedpersoncompanyindiabusinessdocument

Judgments citing CIT v. Birla Jute and Industries Ltd.

DY. CIT SPECIAL RANGE-1, LUCKNOW, LUCKNOW vs. M/S INDO GULF FERTILIZERS & CHEMICALSCOEPORATION LTD, SULTANPUR

In the result, the appeal of the Revenue is accordingly dismissed

ITA 1539/LKW/1996[1990-91]Status: DisposedITAT Lucknow27 Nov 2024AY 1990-91

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)Section 256(1)Section 32ASection 35D

…8. CIT vs. Hindustan Times Ltd. [1999] 241 ITR 509 (Del. HC) 9. Chief Commissioner Admn vs. Visveswarayya Iron & Steel Ltd. [1993] 199 ITR 98 (Kar. HC) 10. Kalinga Tubes Ltd. vs. CIT [1974] 96 ITR 20 (Orissa HC) 11. CIT vs. Birla Jute & Industries Ltd. [2003] 260 ITR 55 (Cal. HC) 12. CIT vs. Electronics Research Industries (P) Ltd. [1991] 192 ITR 20 (Kar. HC) 13. CIT vs. Radico Khaitan Ltd. [2005] 274 ITR 354 (All. HC) 14. Brooke Bond India Ltd. vs. CIT [2018] 95 taxmann.com 189 (Cal I.T.A. No.1539/Lkw/1996 Assessment Year:1990-91 19 HC) 15. CIT vs. Professional Information Systems & Management [2005] 274 ITR 2…

M/S. NEEL METAL PRODUCTS LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals are allowed for statistical purposes

ITA 3960/DEL/2011[2008-09]Status: DisposedITAT Delhi23 Sept 2021AY 2008-09

Bench: Shri O.P. Kant & Shri Amarjit Singh[Through Video Conferencing] Assessment Year: 2007-08

…and designs and system distinctly required for cold storage. Therefore, in our view, the chambers of the cold storage are definitely plant as defined in section 43(3). We had occasion to deal with this question in CIT v. Birla Jute and Industries Ltd. (2003) 260 ITR 55 (Cal), therein we had held that the word 'plant' is defined in section 43(3) of the Act. It is not an exhaustive definition. It is an inclusive definition. It includes any article or object fixed or movable, live or dead, used by a businessman for carrying on his business and it is not necessarily confined to an apparatus which is used for mechani…

M/S NEEL METAL PRODUCTS LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, both the appeals are allowed for statistical purposes

ITA 1368/DEL/2011[2007-08]Status: DisposedITAT Delhi23 Sept 2021AY 2007-08

Bench: Shri O.P. Kant & Shri Amarjit Singh[Through Video Conferencing] Assessment Year: 2007-08

…and designs and system distinctly required for cold storage. Therefore, in our view, the chambers of the cold storage are definitely plant as defined in section 43(3). We had occasion to deal with this question in CIT v. Birla Jute and Industries Ltd. (2003) 260 ITR 55 (Cal), therein we had held that the word 'plant' is defined in section 43(3) of the Act. It is not an exhaustive definition. It is an inclusive definition. It includes any article or object fixed or movable, live or dead, used by a businessman for carrying on his business and it is not necessarily confined to an apparatus which is used for mechani…

M/S AKZO NOBEL INDIA LTD.,KOLKATA vs. DCIT, CIR-10(1), KOLKATA, KOLKATA

In the result, appeal of the revenue is dismissed and appeal of the assessee is partly allowed

ITA 346/KOL/2015[2010-2011]Status: DisposedITAT Kolkata14 May 2018AY 2010-2011

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 143(3)Section 144CSection 92

…er to be eligible for additional depreciation machinery has to be used within the factory premises of the assessee is erroneous. The Hon’ble Jurisdictional High Court in the case of CIT Vs. Birla Jute & Industries Ltd. (2003) AKZO Nobel India Ltd. AY- 2010-11 260 ITR 55 wherein it was held that there is no requirement under the provisions of the Act that machine has to be situated/installed within the factory premises of the assessee has to be eligible for claim of additional depreciation. We note that the Ld. DRP decided the issue in favour of the assessee by observing as under: “2.2. This ground of objection h…

DCIT, CIR-10(1), KOLKATA, KOLKATA vs. AKZO NOBEL INDIA LTD., KOLKATA

In the result, appeal of the revenue is dismissed and appeal of the assessee is partly allowed

ITA 229/KOL/2015[2010-2011]Status: DisposedITAT Kolkata14 May 2018AY 2010-2011

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 143(3)Section 144CSection 92

…er to be eligible for additional depreciation machinery has to be used within the factory premises of the assessee is erroneous. The Hon’ble Jurisdictional High Court in the case of CIT Vs. Birla Jute & Industries Ltd. (2003) AKZO Nobel India Ltd. AY- 2010-11 260 ITR 55 wherein it was held that there is no requirement under the provisions of the Act that machine has to be situated/installed within the factory premises of the assessee has to be eligible for claim of additional depreciation. We note that the Ld. DRP decided the issue in favour of the assessee by observing as under: “2.2. This ground of objection h…

BSES RAJDHANI POWER LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is partly allowed

ITA 3688/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Oct 2015AY 2005-06

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year : 2005-06 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year : 2006-07 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent)

Section 154

…Courts have held that cables connected to the machine would form integral part of the machine and would accordingly, be eligible for depreciation as part of the machine: - CIT vs. Elecon Engg. Co. Ltd. : 166 ITR 66 (SC) - CIT vs. Birla Jute & Industries Ltd.: 260 ITR 55 (Cal) - CIT vs. Oswal Woollen Mill Ltd.: 289 ITR 261 (P&H) - CIT vs. Metalman Auto (P.) Ltd: 336 ITR 434 (P&H) - CIT v. India Turpentine & Rosin Co. Ltd.: 75 ITR 533 (All.) - DCIT vs. UAL Industries: 31 taxmann.com 111 (Kolkata - Trib.) (TM) - Ghaziabad footwear (P.) Ltd vs. DCIT: 142 Taxman 18 (Del Tri.) - Madhu Industries Ltd, Ahmedabad vs. ITO:…

CIT v. Birla Jute and Industries Ltd. (260 ITR 55) — Cited in 6 Judgments | BharatTax