What is CIT v. Dalmia Cement Ltd. authority for?

Depreciation should be allowed even if machinery is kept idle or not actively in use, as the term 'used' in the context of business purposes is interpreted broadly to include passive use.

How many judgments cite CIT v. Dalmia Cement Ltd.?

15 judgments on BharatTax cite CIT v. Dalmia Cement Ltd. (13 ITR 415), spanning 2008 to 2024.

Which sections of the Income Tax Act does CIT v. Dalmia Cement Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 80A(6), Section 80IA, Section 80IA(8).

CIT v. Dalmia Cement Ltd. (13 ITR 415)

DCIT, New Delhi vs. M/S. Magnum Power Generation Ltd., New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 2509/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Aug 2024AY 2012-13

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(2)

…sathe, (1937) 5 ITR 621 (Bom.)held that the word 'used' should be understood in a wider sense so as to give a wider meaning and embrace passive as well as active user. The said decision was followed by the patna High Court in CIT v. Dalmia Cement Ltd., (1945) 13 ITR 415 (Pat.) wherein it was held that depre-ciation should be allowed even though machinery was not in use or was kept idle. Further in the case of Whittle Anderson Ltd. V.CIT, (1971) DCIT vs. M/s Magnum Power Generation Ltd. 79 ITR 613 (Bom.), Bombay High Court held that when the machinery is kept ready for use it will be said to be used for the purpo…

Shri Kanav Khanna, Amritsar vs. The Asstt. Commissioner of Income-Tax, Amritsar

In the result, the ground no- G of appeal of the assessee is dismissed

ITA 77/ASR/2015[2010-11]Status: DisposedITAT Amritsar04 Jul 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. R. K. Magow, CAFor Respondent: Sh. Rahul Dhawan, CIT-DR

Section 10(37)Section 143(2)Section 143(3)Section 194LSection 250(6)

…TR 558(P&H); b) CIT Vs. Geo Tech Construction Corpn. (2000) 244 ITR 452(Ker.); c) CIT Vs. Refrigeration & Allied Industries (2001) 247 ITR 12 (Del); d) CIT Vs. Vindhyachal Distilleries Pvt. Ltd. (2005) 272 ITR 583(MP.); e) CIT Vs. Dalmia Cement Ltd. (1945) 13 ITR 415(Pat.); f) CIT Vs. Kanoria General Dealers Pvt. Ltd. (1986) 159 ITR 524(Cal).” 6. The assessee filed the written submissions which are kept in the record. The ld Counsel of the assessee argued that the additional evidence which was filed by the assessee in which mistakes in the earlier land records are duly corrected and filed in the Tribunal in…

DCIT, New Delhi vs. M/S. Jagson International Ltd., New Delhi

In the result, ITA.No.276/Del

ITA 276/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Jan 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Narendra Kumar Choudhary

For Appellant: Shri Rahul PrabhakarFor Respondent: Shri P.C. Maurya, CIT

Section 115JSection 14A

…ection 10(2)(vi) of the Indian Income-tax Act, 1922 (hereinafter referred to as "the old Act"), corresponding to section 32 of the Act has to be given a wider meaning. The expression includes passive as well as active user. In CIT v. Dalmia Cement Ltd. [1945] 13 ITR 415 22 ITA.Nos.1001 & 1002/Del./2016 And ITA.No.276/Del./2017 M/s. Jagson International Ltd., New Delhi. (Patna) and CIT v. Viswanath Bhaskar Sathe [1937] 5 ITR 62 (Bom), it was observed that depreciation might be allowed in certain cases even though the machinery was not in use or was kept idle. The words "used for the purposes of the business" are…

DCIT, New Delhi vs. M/S. Jagson International Ltd., New Delhi

In the result, ITA.No.276/Del

ITA 1002/DEL/2016[2013-14]Status: DisposedITAT Delhi31 Jan 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Narendra Kumar Choudhary

For Appellant: Shri Rahul PrabhakarFor Respondent: Shri P.C. Maurya, CIT

Section 115JSection 14A

…ection 10(2)(vi) of the Indian Income-tax Act, 1922 (hereinafter referred to as "the old Act"), corresponding to section 32 of the Act has to be given a wider meaning. The expression includes passive as well as active user. In CIT v. Dalmia Cement Ltd. [1945] 13 ITR 415 22 ITA.Nos.1001 & 1002/Del./2016 And ITA.No.276/Del./2017 M/s. Jagson International Ltd., New Delhi. (Patna) and CIT v. Viswanath Bhaskar Sathe [1937] 5 ITR 62 (Bom), it was observed that depreciation might be allowed in certain cases even though the machinery was not in use or was kept idle. The words "used for the purposes of the business" are…

DCIT, New Delhi vs. M/S. Jagson International Ltd., New Delhi

In the result, ITA.No.276/Del

ITA 1001/DEL/2016[2012-13]Status: DisposedITAT Delhi31 Jan 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Narendra Kumar Choudhary

For Appellant: Shri Rahul PrabhakarFor Respondent: Shri P.C. Maurya, CIT

Section 115JSection 14A

…ection 10(2)(vi) of the Indian Income-tax Act, 1922 (hereinafter referred to as "the old Act"), corresponding to section 32 of the Act has to be given a wider meaning. The expression includes passive as well as active user. In CIT v. Dalmia Cement Ltd. [1945] 13 ITR 415 22 ITA.Nos.1001 & 1002/Del./2016 And ITA.No.276/Del./2017 M/s. Jagson International Ltd., New Delhi. (Patna) and CIT v. Viswanath Bhaskar Sathe [1937] 5 ITR 62 (Bom), it was observed that depreciation might be allowed in certain cases even though the machinery was not in use or was kept idle. The words "used for the purposes of the business" are…

Jindal Steel & Power Ltd., New Delhi vs. ACIT, Hisar

In the result, the appeal of the assessee is partly allowed

ITA 893/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Apr 2019AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner Of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (Appellant) (Respondent) Pan No. Aaacj7079D Assessee By : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue By : Sh. Sanjay I. Bara, Cit Dr Date Of Hearing :05.03.2019 Date Of Pronouncement : 29.04.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Assessing Officer U/S 143(3)/144C(13) Of The Income Tax Act, 1961 Dated 29.10.2018 For Assessment Years 2013-14

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Sanjay I. Bara, CIT DR

Section 143(3)Section 144CSection 80Section 80I

…judicially interpreted to include a case where the asset is kept ready for use, but is not actually put to use. The following decisions support the said proposition: " CIT vs. Viswanath Bhaskar Sathe (1937) 5 ITR 621 (Bom) " CIT vs. Dalmia Cement Ltd. (1945) 13 ITR 415 (Pat) " Machinery Manufacturers Corporation Ltd. v. CIT: 31 ITR 203 (Bom.) " Whittle Anderson Ltd. vs. CIT (1971) 79 ITR 613 (Bom) " Capital Bus Service P. Ltd. vs. CIT, (1980) 123 ITR 404 (Del) " CIT vs. Vayithri Plantations Ltd. (1981) 128 ITR 675 (Mad) " CIT vs. G.N. Agrawal (Individual): 217 ITR 250 (Bom.) " CIT vs. India Tea & Timber Trading…

DCIT, Najibabad vs. Dr. Sirish Kumar, Bijnor

In the result, the appeal of the Revenue is allowed partly for statistical purposes and the cross objection of the assessee is dismissed

ITA 4578/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Sept 2018AY 2011-12

Bench: Sh. Amit Shukla & Sh. O.P. Kantassessment Year: 2011-12 Dcit, Vs. Sh. Sirish Kumar, Circle – Najibabad, Prop. Shree Hospital, Kiratpur Najibabad Road, Bijnor. Pan :Apjpk1955N (Appellant) (Respondent) & C.O. No.65/Del/2016 [In Ita No.4578/Del/2015] Assessment Year: 2011-12 Sh. Sirish Kumar, Vs. Dcit, Prop. Shree Hospital, Circle – Najibabad, Kiratpur Road, Bijnor. Najibabad Pan :Apjpk1955N (Appellant) (Respondent) Department By Sh. Ravi Kant Gupta, Sr.Dr Assessee By Sh. Paramjeet Singh, Ca

Section 68Section 69CSection 80

…siness. The word "used" in section 10(2) (vi) of the Indian Income- Tax Act, 1922 should be understood in a wide sense so as to embrace passive as well as active user. The above decision was followed by the Patna High Court in CIT v. Dalmia Cement LTD. (1945) 13 ITR 415 wherein it was held that, the word "used" in section 10(2) (vi) of the Indian Income Tax Act should be understood in a wide sense so as to embrace passive as well as active user and consequently depreciation may be allowable in certain cases even though the machinery was not in use or was kept idle. The above decisions were followed by the Allahab…

M/S. Kla India Public Ltd., Delhi vs. JCIT, Rohtak

In the result, the appeal of the assessee is allowed

ITA 3332/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Mar 2017AY 2010-11

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Gautam Jain, AdvocateFor Respondent: Sh. Umesh Chand Dubey, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘D’ NEW DELHI BEFORE : SHRI H.S. SIDHU, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 3332/Del./2014 Asstt. Year : 2010-11 KLA India Public Ltd., vs. J.C.I.T., Rohtak Range, (Now BRK Company India Ltd.), Rohtak. 21/3, G.F. Geeta Mandir Marg, Rajinder Nagar, Delhi. (PAN: AABCK 7701 L) (Appellant) (Respondent) Appellant by : Sh. Gautam Jain, Advocate Respondent by : Sh. Umesh Chand Dubey, Sr. DR Date of hearing : 23.03.2017 Date of pronouncement : 30.03.2017 ORDER Per L.P. Sahu, Accountant Member: This is an appeal filed by the assessee aga…