CIT v. Expanded Metal Mfgrs

189 ITR 317High Court1991#23291 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2019 to 2019.

Judgments citing CIT v. Expanded Metal Mfgrs

DCIT, New Delhi vs. M/S. Sentia Power Ltd., New Delhi

In the result, ITA number 146/Del/2016 filed by the learned assessing officer for assessment year 2012 – 13 is dismissed

ITA 1461/DEL/2016[2012-13]Status: DisposedITAT Delhi21 Aug 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishisentia Power Ltd, Vs. Ito, (Formerly Known As Indiabulls Ward-11(4), Cseb Bhiyathan Power Ltd), New Delhi M-62 & 63, 1St Floor, Connaught Place, New Delhi Pan: Aabci8901M (Appellant) (Respondent) The Deputy Commissioner Of Vs. Sentia Power Ltd, Income Tax (Formerly Known As Circle 23(2) Indiabulls Cseb Bhiyathan New Delhi Power Ltd), M-62 & 63, 1St Floor, Connaught Place, New Delhi Pan: Aabci8901M (Appellant) (Respondent)

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Arun Kumar Yadav, Sr DR

…the case of Produce Exchange Corpn. Ltd. (supra), (iii) the Gujarat High Court in the case of CIT v. Alembic Glass Industries Ltd. [1976] 103 ITR 715 (Guj.), (iv) again the Allahabad High Court in the case of CIT v. Expanded Metal Mfgrs. [1991] 55 Taxman 429/189 ITR 317 (All.), (v) the Delhi High Court in the case of CIT v. Modi Industries Ltd. (No. 3) [1993] 68 Taxman 114/200 ITR 341 (Delhi) and (vi) again the Hon'ble Supreme Court in the case of Veecumsees v. CIT [1996] 86 Taxman 243/220 ITR 185 (SC). 27. After referring to the above referred to decisions, the High Court of Delhi, in the case of Jay Engg. Work…

M/S. Sentia Power Ltd., New Delhi vs. ITO, New Delhi

In the result, ITA number 146/Del/2016 filed by the learned assessing officer for assessment year 2012 – 13 is dismissed

ITA 3498/DEL/2015[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishisentia Power Ltd, Vs. Ito, (Formerly Known As Indiabulls Ward-11(4), Cseb Bhiyathan Power Ltd), New Delhi M-62 & 63, 1St Floor, Connaught Place, New Delhi Pan: Aabci8901M (Appellant) (Respondent) The Deputy Commissioner Of Vs. Sentia Power Ltd, Income Tax (Formerly Known As Circle 23(2) Indiabulls Cseb Bhiyathan New Delhi Power Ltd), M-62 & 63, 1St Floor, Connaught Place, New Delhi Pan: Aabci8901M (Appellant) (Respondent)

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Arun Kumar Yadav, Sr DR

…the case of Produce Exchange Corpn. Ltd. (supra), (iii) the Gujarat High Court in the case of CIT v. Alembic Glass Industries Ltd. [1976] 103 ITR 715 (Guj.), (iv) again the Allahabad High Court in the case of CIT v. Expanded Metal Mfgrs. [1991] 55 Taxman 429/189 ITR 317 (All.), (v) the Delhi High Court in the case of CIT v. Modi Industries Ltd. (No. 3) [1993] 68 Taxman 114/200 ITR 341 (Delhi) and (vi) again the Hon'ble Supreme Court in the case of Veecumsees v. CIT [1996] 86 Taxman 243/220 ITR 185 (SC). 27. After referring to the above referred to decisions, the High Court of Delhi, in the case of Jay Engg. Work…

Income Tax Officer, Ward-2-2, Jaipur vs. M/S Sukh Sagar Enclave, Jaipur

In the result, appeal of the revenue is dismissed

ITA 1116/JPR/2018[2014-15]Status: DisposedITAT Jaipur11 Jan 2019AY 2014-15
For Appellant: Shri P.C. Parwal (C.A)For Respondent: Shri Varinder Mehta (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 37(1)

…-lacing and inter-dependence between the two units. The fact that the Bangalore unit is many miles away from Baroda was of no consequence since the head office at Baroda controlled the affairs of both the units. 11. CIT v. Expanded Metal Manufacturers [1991] 189 ITR 317(AII.) was a case in which the assessee was engaged in the business of expanding of iron metal by a mechanical process and its supply. It started a new business of manufacturing of rubber products. Relying upon Prem Spg. & Wvg. Mills Co. Ltd.'s case (supra), it was held that the expenditure incurred for setting up a unit for the manufacture of rub…

CIT v. Expanded Metal Mfgrs (189 ITR 317) — Cited in 3 Judgments | BharatTax