CIT v. Electro Metallurgical Works Pvt. 207 IT 494

210 ITR 1018Reported decision#23607 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

retention moneyinterest free advancesadditional depreciationdeduction u/s 80iawritten down valueblock of assetssection 80iamercantile system of accountingsection 154section 80appeal before the tribunalsection 15

Judgments citing CIT v. Electro Metallurgical Works Pvt. 207 IT 494

ACIT, Circle-1, Noida vs. Jaiprakash Associates Limited, Noida

In the result, appeals of the Revenue

ITA 947/DEL/2022[2012-13]Status: DisposedITAT Delhi07 Feb 2023AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

For Appellant: Shri Ashwani Kumar GargFor Respondent: Smt Abha Rani Singh
Section 143(3)

…ses, construction or installation is a plant. The Id. A.R relied upon the decisions in the case of Tulsi [SK] & Sons Vs. CIT 187 [supra], CIT Vs. Mazagaon Dock Ltd 191 ITR 460. [Mum] CIT Vs. Electro Metallurgical Works Pvt. 207 IT 494 [Mum] CIT. Vs. Ispat Ltd 210 ITR 1018 [Rajl and CIT Vs. Karnataka Power Corporation 247 ITR 268 [SC] wherein same propositions have been laid down in order to determine whether the building structure or installation is a plant. It has been held that for determining the same the functional test is to be applied. If the structure or installation is merely a premises in which business…

ACIT, Circle-1, Noida vs. Jaiprakash Associates Limited, Noida

In the result, appeals of the Revenue

ITA 946/DEL/2022[2011-12]Status: DisposedITAT Delhi07 Feb 2023AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

For Appellant: Shri Ashwani Kumar GargFor Respondent: Smt Abha Rani Singh
Section 143(3)

…ses, construction or installation is a plant. The Id. A.R relied upon the decisions in the case of Tulsi [SK] & Sons Vs. CIT 187 [supra], CIT Vs. Mazagaon Dock Ltd 191 ITR 460. [Mum] CIT Vs. Electro Metallurgical Works Pvt. 207 IT 494 [Mum] CIT. Vs. Ispat Ltd 210 ITR 1018 [Rajl and CIT Vs. Karnataka Power Corporation 247 ITR 268 [SC] wherein same propositions have been laid down in order to determine whether the building structure or installation is a plant. It has been held that for determining the same the functional test is to be applied. If the structure or installation is merely a premises in which business…

ACIT, Circle-1, Noida vs. Jaiprakash Associates Limted, Noida

In the result, appeals of the Revenue

ITA 945/DEL/2022[2010-11]Status: DisposedITAT Delhi07 Feb 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

For Appellant: Shri Ashwani Kumar GargFor Respondent: Smt Abha Rani Singh
Section 143(3)

…ses, construction or installation is a plant. The Id. A.R relied upon the decisions in the case of Tulsi [SK] & Sons Vs. CIT 187 [supra], CIT Vs. Mazagaon Dock Ltd 191 ITR 460. [Mum] CIT Vs. Electro Metallurgical Works Pvt. 207 IT 494 [Mum] CIT. Vs. Ispat Ltd 210 ITR 1018 [Rajl and CIT Vs. Karnataka Power Corporation 247 ITR 268 [SC] wherein same propositions have been laid down in order to determine whether the building structure or installation is a plant. It has been held that for determining the same the functional test is to be applied. If the structure or installation is merely a premises in which business…

CIT v. Electro Metallurgical Works Pvt. 207 IT 494 (210 ITR 1018) — Cited in 3 Judgments | BharatTax