CIT v. Chanda Diesels

216 ITR 639High Court#10347 most cited

What is CIT v. Chanda Diesels authority for?

A new industrial unit established as part of an existing establishment can be considered a separate and distinct industrial undertaking, even if dependent on the existing unit, provided it is integrated, independent, uses new plant and machinery, and is capable of independent production. This classification is relevant for deductions under Section 80HH.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2021.

Also referred to as

CIT v. Chanda Diesels · 216 ITR 639 · industrial undertaking · separate and distinct identity · Section 80HH · new industrial unit · integrated independent unit · independent production

Judgments citing CIT v. Chanda Diesels

Saf Yeast Co. P.Ltd., Mumba vs. ACIT CC-7(1), Mumbai

Accordingly, ground No. 1 & 2 raised by the assessee is allowed

ITA 1800/MUM/2020[2013-14]Status: DisposedITAT Mumbai25 Oct 2021AY 2013-14

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2013-14 Deputy Commissioner Of Income M/S Saf Yeast Co. Pvt. Ltd., Tax Cc-7(1), Vs. 419, Swastik Chambers, Room No. 653, Aayakar Bhavan, Chembur, M.K. Road, Mumbai-400071. Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent Assessment Year: 2013-14 M/S Saf Yeast Co. Pvt. Ltd., Deputy Commissioner Of Income 419, Swastik Chambers, Chembur, Vs. Tax Cc-7(1), Mumbai-400071. Room No. 653, Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent Assessment Year: 2014-15 M/S Saf Yeast Co. Pvt. Ltd., Deputy Commissioner Of Income 419, Swastik Chambers, Chembur, Vs. Tax Cc-7(1), Mumbai-400071. Room No. 653, Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent

For Respondent: Mr. Hemant Chimanlal Leuwa, DR
Section 80I

…ertain extent the new undertaking is dependent on the existing unit, will not deprive the new undertaking the status of a separate and distinct identity. It all depends on the nature of the technology and the mechanism of production. In CIT vs. Chanda Diesels 216 ITR 639 (BOM), Hon’ble Bombay High Court examined the meaning of ‘Industrial Undertaking’ in the context of a claim of section 80HH of the Act and held that if a new industrial unit is established as a part of an existing industrial establishment and if the newly established unit is itself an integrated independent unit in which new plant and machinery i…

Dy CIT - CC- 7(1), Mumbai vs. M/S. Saf Yeast Co.Pvt. Ltd., Mumbai

Accordingly, ground No. 1 & 2 raised by the assessee is allowed

ITA 1714/MUM/2020[2013-14]Status: DisposedITAT Mumbai25 Oct 2021AY 2013-14

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2013-14 Deputy Commissioner Of Income M/S Saf Yeast Co. Pvt. Ltd., Tax Cc-7(1), Vs. 419, Swastik Chambers, Room No. 653, Aayakar Bhavan, Chembur, M.K. Road, Mumbai-400071. Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent Assessment Year: 2013-14 M/S Saf Yeast Co. Pvt. Ltd., Deputy Commissioner Of Income 419, Swastik Chambers, Chembur, Vs. Tax Cc-7(1), Mumbai-400071. Room No. 653, Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent Assessment Year: 2014-15 M/S Saf Yeast Co. Pvt. Ltd., Deputy Commissioner Of Income 419, Swastik Chambers, Chembur, Vs. Tax Cc-7(1), Mumbai-400071. Room No. 653, Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent

For Respondent: Mr. Hemant Chimanlal Leuwa, DR
Section 80I

…ertain extent the new undertaking is dependent on the existing unit, will not deprive the new undertaking the status of a separate and distinct identity. It all depends on the nature of the technology and the mechanism of production. In CIT vs. Chanda Diesels 216 ITR 639 (BOM), Hon’ble Bombay High Court examined the meaning of ‘Industrial Undertaking’ in the context of a claim of section 80HH of the Act and held that if a new industrial unit is established as a part of an existing industrial establishment and if the newly established unit is itself an integrated independent unit in which new plant and machinery i…

Saf Yeast Company P.Ltd, Mumbai vs. Asst CIT Cen Cir 40, Mumbai

In the result the appeal of the assessee for AY 2009-10 is partly allowed

ITA 1875/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 May 2018AY 2009-10

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 80I

…ertain extent the new undertaking is dependent on the existing unit, will not deprive the new undertaking the status of a separate and distinct identity. It all depends on the nature of the technology and the mechanism of production. In CIT vs. Chanda Diesels 216 ITR 639 (BOM), Hon'ble Bombay High Court examined the meaning of 'Industrial Undertaking' in the context of a claim of section 80HHof the Act and held that if a new industrial unit is established as a part of an existing industrial establishment and if the newly established unit is itself an integrated independent unit in which new plant and machinery is…

DCIT Cen Cir 40, Mumbai vs. Saf Yeast Co. P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1780/MUM/2014[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…ertain extent the new undertaking is dependent on the existing unit, will not deprive the new undertaking the status of a separate and distinct identity. It all depends on the nature of the technology and the mechanism of production. In CIT vs. Chanda Diesels 216 ITR 639 (BOM), Hon’ble Bombay High Court examined the meaning of ‘Industrial Undertaking’ in the context of a claim of section 80HH of the Act and held that if a new industrial unit is established as a part of an existing industrial establishment and if the newly established unit is itself an integrated independent unit in which new plant and machinery i…

DCIT Cen Cir 40, Mumbai vs. Saf Yeast Co. P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1778/MUM/2014[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…ertain extent the new undertaking is dependent on the existing unit, will not deprive the new undertaking the status of a separate and distinct identity. It all depends on the nature of the technology and the mechanism of production. In CIT vs. Chanda Diesels 216 ITR 639 (BOM), Hon’ble Bombay High Court examined the meaning of ‘Industrial Undertaking’ in the context of a claim of section 80HH of the Act and held that if a new industrial unit is established as a part of an existing industrial establishment and if the newly established unit is itself an integrated independent unit in which new plant and machinery i…

DCIT Cen Cir 40, Mumbai vs. Saf Yeast Co. P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1777/MUM/2014[2005-06]Status: DisposedITAT Mumbai24 Nov 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…ertain extent the new undertaking is dependent on the existing unit, will not deprive the new undertaking the status of a separate and distinct identity. It all depends on the nature of the technology and the mechanism of production. In CIT vs. Chanda Diesels 216 ITR 639 (BOM), Hon’ble Bombay High Court examined the meaning of ‘Industrial Undertaking’ in the context of a claim of section 80HH of the Act and held that if a new industrial unit is established as a part of an existing industrial establishment and if the newly established unit is itself an integrated independent unit in which new plant and machinery i…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1637/MUM/2014[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…ertain extent the new undertaking is dependent on the existing unit, will not deprive the new undertaking the status of a separate and distinct identity. It all depends on the nature of the technology and the mechanism of production. In CIT vs. Chanda Diesels 216 ITR 639 (BOM), Hon’ble Bombay High Court examined the meaning of ‘Industrial Undertaking’ in the context of a claim of section 80HH of the Act and held that if a new industrial unit is established as a part of an existing industrial establishment and if the newly established unit is itself an integrated independent unit in which new plant and machinery i…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1636/MUM/2014[2007-08]Status: DisposedITAT Mumbai24 Nov 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…ertain extent the new undertaking is dependent on the existing unit, will not deprive the new undertaking the status of a separate and distinct identity. It all depends on the nature of the technology and the mechanism of production. In CIT vs. Chanda Diesels 216 ITR 639 (BOM), Hon’ble Bombay High Court examined the meaning of ‘Industrial Undertaking’ in the context of a claim of section 80HH of the Act and held that if a new industrial unit is established as a part of an existing industrial establishment and if the newly established unit is itself an integrated independent unit in which new plant and machinery i…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1635/MUM/2014[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…ertain extent the new undertaking is dependent on the existing unit, will not deprive the new undertaking the status of a separate and distinct identity. It all depends on the nature of the technology and the mechanism of production. In CIT vs. Chanda Diesels 216 ITR 639 (BOM), Hon’ble Bombay High Court examined the meaning of ‘Industrial Undertaking’ in the context of a claim of section 80HH of the Act and held that if a new industrial unit is established as a part of an existing industrial establishment and if the newly established unit is itself an integrated independent unit in which new plant and machinery i…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1634/MUM/2014[2005-06]Status: DisposedITAT Mumbai24 Nov 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…ertain extent the new undertaking is dependent on the existing unit, will not deprive the new undertaking the status of a separate and distinct identity. It all depends on the nature of the technology and the mechanism of production. In CIT vs. Chanda Diesels 216 ITR 639 (BOM), Hon’ble Bombay High Court examined the meaning of ‘Industrial Undertaking’ in the context of a claim of section 80HH of the Act and held that if a new industrial unit is established as a part of an existing industrial establishment and if the newly established unit is itself an integrated independent unit in which new plant and machinery i…

CIT v. Chanda Diesels (216 ITR 639) — Cited in 10 Judgments | BharatTax