CIT v. Deputy Chief Accounts

304 ITR 17Reported decision2008#24390 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2023 to 2023.

Judgments citing CIT v. Deputy Chief Accounts

Assistant Commissioner of Income Tax, Circle-IV, Pathankot vs. The Gurdaspur Central Co. Opbank Ltd, Gurdaspur

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER ANDSH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A.No. 542/Asr/2017 Assessment Year: 2013-14 Asstt. Commissioner of Income Vs. The Gurdaspur Central Tax, Circle-IV, Pathankot. Cooperative Bank Ltd. Sadar Bazar Gurdaspur. [PAN: AAAAA0711A] (Appellant) (Respendent) C.O. No. 30/Asr/2017 (In I.T.A.No. 542/Asr/2017) Assessment Year: 2013-14 The Gurdaspur Central Vs. Asstt. Commissioner of Cooperative Bank Ltd. Income Tax, Circle-IV, Sadar Bazar Gurdaspur. Pathankot. [PAN: AAAAA0711A] (Appellant) (Respendent) Appe…

Rishi Chemical Works Pvt. Ltd., Kolkata vs. A.C.I.T., Central Circle-2(1), Kolkata

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

ITA 542/KOL/2022[2014-2015]Status: DisposedITAT Kolkata17 Jan 2023AY 2014-2015

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

…material and not a contract 7 I.T.A. Nos. 541 & 542/Kol/2022 Assessment Years: 2013-14 & 2014-15 Rishi Chemical Works Pvt. Ltd. for supply of materials. The case of the assessee finds support from the case of CIT vs. Deputy Chief Accounts officer, Markfed in 304 ITR 17 (P & H) wherein it has been held that if a manufacturer purchases material on its own and manufactures a product as per the requirement of a specific customers, it is a case of sale and not a contract for carrying out any work. In this case before us also the assessee has carried out repairs itself by purchasing material from outside. Similarly th…

Rishi Chemical Works Pvt. Ltd., Kolkata vs. ACIT, Central Circle-2(1), Kolkata

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

ITA 541/KOL/2022[2013-2014]Status: DisposedITAT Kolkata17 Jan 2023AY 2013-2014

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

…material and not a contract 7 I.T.A. Nos. 541 & 542/Kol/2022 Assessment Years: 2013-14 & 2014-15 Rishi Chemical Works Pvt. Ltd. for supply of materials. The case of the assessee finds support from the case of CIT vs. Deputy Chief Accounts officer, Markfed in 304 ITR 17 (P & H) wherein it has been held that if a manufacturer purchases material on its own and manufactures a product as per the requirement of a specific customers, it is a case of sale and not a contract for carrying out any work. In this case before us also the assessee has carried out repairs itself by purchasing material from outside. Similarly th…

CIT v. Deputy Chief Accounts (304 ITR 17) — Cited in 3 Judgments | BharatTax