CIT v. Hindustan General Industries Ltd.

137 ITR 851High Court1982#4801 most cited

What is CIT v. Hindustan General Industries Ltd. authority for?

The transfer of assets from an existing unit to a new unit does not automatically attract Section 15C(2)(ii) if the value of the transferred assets is less than twenty percent of the total value of assets of the new unit. This decision clarifies when a new unit's operations are considered distinct from an old unit's operations.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2026.

Also referred to as

CIT v. Hindustan General Industries Ltd · 137 ITR 851 · Section 15C · Section 15C(2)(ii) · transfer of assets · new unit · old unit · distinct unit · business expansion

Sections most often in play

Section 80-IA(8)/(10)Section 80-ICSection 2(29BA)Section 10AASection 115JBSection 133ASection 143(3)Section 234B

Issues it is cited on

section 2(29ba)section 32asection 80icsection 80isection 32childsection 80transfersection 15companyindiabusiness

Judgments citing CIT v. Hindustan General Industries Ltd.

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1950/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…13-14, 2017-18 & 2018-19) M/s. Alkraft Thermotechnologies Pvt. Ltd. :: 24 :: same thing, what the old unit had already been doing. This particular concept was explained by the Hon’ble Delhi High Court in the case of CIT v. Hindustan General Industries Ltd (137 ITR 851). In the decided case, the assessee was manufacturing storage tanks, steel safes etc. at its Qutab Road factory. The assessee had set up a new factory at Nangoli to manufacture iron & steel equipments comprising of railway wagons, storage tanks etc. Some of the assets which were being used at Qutab Road factory were transferred to Nangoli fac…

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1948/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Feb 2026AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…13-14, 2017-18 & 2018-19) M/s. Alkraft Thermotechnologies Pvt. Ltd. :: 24 :: same thing, what the old unit had already been doing. This particular concept was explained by the Hon’ble Delhi High Court in the case of CIT v. Hindustan General Industries Ltd (137 ITR 851). In the decided case, the assessee was manufacturing storage tanks, steel safes etc. at its Qutab Road factory. The assessee had set up a new factory at Nangoli to manufacture iron & steel equipments comprising of railway wagons, storage tanks etc. Some of the assets which were being used at Qutab Road factory were transferred to Nangoli fac…

M/S.ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1947/CHNY/2025[2012-13]Status: DisposedITAT Chennai18 Feb 2026AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…13-14, 2017-18 & 2018-19) M/s. Alkraft Thermotechnologies Pvt. Ltd. :: 24 :: same thing, what the old unit had already been doing. This particular concept was explained by the Hon’ble Delhi High Court in the case of CIT v. Hindustan General Industries Ltd (137 ITR 851). In the decided case, the assessee was manufacturing storage tanks, steel safes etc. at its Qutab Road factory. The assessee had set up a new factory at Nangoli to manufacture iron & steel equipments comprising of railway wagons, storage tanks etc. Some of the assets which were being used at Qutab Road factory were transferred to Nangoli fac…

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1946/CHNY/2025[2011-12]Status: DisposedITAT Chennai18 Feb 2026AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…13-14, 2017-18 & 2018-19) M/s. Alkraft Thermotechnologies Pvt. Ltd. :: 24 :: same thing, what the old unit had already been doing. This particular concept was explained by the Hon’ble Delhi High Court in the case of CIT v. Hindustan General Industries Ltd (137 ITR 851). In the decided case, the assessee was manufacturing storage tanks, steel safes etc. at its Qutab Road factory. The assessee had set up a new factory at Nangoli to manufacture iron & steel equipments comprising of railway wagons, storage tanks etc. Some of the assets which were being used at Qutab Road factory were transferred to Nangoli fac…

LOTUS FOOTWEAR ENTERPRISES LIMITED-INDIA BRANCH,TIRUVANNAMALAI vs. DCIT, INTERNATIONAL TAX 1(2), CHENNAI

In the result all the four appeals of the assessee are allowed

ITA 800/CHNY/2022[2019-2020]Status: DisposedITAT Chennai25 Sept 2025AY 2019-2020

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. Sriram Seshadri, C.A. &For Respondent: Ms. Pavuna Sundari, C.I.T
Section 10A

…se Law Compilation e. Ruling of the Hon’ble Jurisdictional High Court in the case of Super Spg. Mills Ltd. vs CIT (265 ITR 233) – Page 66 of Case Law Compilation f. Ruling of the Hon’ble Delhi High Court in the case of CIT vs Hindustan General Industries Ltd (137 ITR 851) – Page 71 of Case Law Compilation 17. The Hon’ble Supreme Court in its recent decision in the case of Sociedade De Fomento Industrial (P.) Ltd. (443 ITR 34 – Page 57 of Case Law Compilation) had reproduced the tests formulated by the Hon’ble Supreme Court for the entitlement of deduction u/s.10AA of the Act, which is reproduced below for your…

LOTUS FOOTWEAR ENTERPRISES LIMITED-INDIA BRANCH,TIRUVANNAMALAI vs. DCIT, INTERNATIONAL TAX 1(2), CHENNAI

ITA 799/CHNY/2022[2018-2019]Status: DisposedITAT Chennai25 Sept 2025AY 2018-2019

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./It(Tp)A No.: 20/Chny/2021 &

Section 10ASection 115J

…Law Compilation e. Ruling of the Hon'ble Jurisdictional High Court in the case of Super Spg. Mills Ltd. vs CIT (265 ITR 233) – Page 66 of Case Law Compilation f. Ruling of the Hon'ble Delhi High Court in the case of CIT vs Hindustan General Industries Ltd (137 ITR 851) – Page 71 of Case Law Compilation 17. The Hon'ble Supreme Court in its recent decision in the case of Sociedade De Fomento Industrial (P.) Ltd. (443 ITR 34 – Page 57 of Case Law Compilation) had reproduced the tests formulated by the Hon'ble Supreme Court for the entitlement of deduction u/s.10AA of the Act, which is reproduced below for your r…

ITO 1(1)(3), MUMBAI vs. EVERYDAY HEALTH INDIA PVT. LTD., MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 2936/MUM/2016[2011-12]Status: DisposedITAT Mumbai10 Aug 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2936/Mum/2016 (नििाारण वर्ा / Assessment Year : 2011-12)

For Appellant: Shri. Vipul JoshiFor Respondent: Shri V.Justin, DR
Section 10BSection 142(1)Section 143(3)

…usly used machinery or plant as contemplated in Section 10B of the 1961 Act. The assessee relied upon following judicial precedents as under:- a) Kerala State Cashew Development Corp. v. CIT -205 ITR 19 (Kerala HC) b) CIT v. Hindustan General Inds. Ltd (1982) 137 ITR 851 (Delhi HC) c) CIT v. Batala Engg Co. ltd (1979) 120 ITR 683 (P&H HC) d) CIT v. Electric Lamp Mfrs (India) P Ltd (1987) 165 ITR 115 (Cal. HC) e) CIT v. Hindustan Malleables & Forgings Ltd (1991) 191 ITR 70 (Patna HC) f) CIT v. Gaekar Foam & Rubber Co Ltd (1959) 35 ITR 662 (Bom. HC) g) CIT v. Devson Ltd (1975) 98 ITR 311 (J&K HC) The AO rejected t…

DCIT 3(3)(2), MUMBAI vs. PARKAR MARKEWEL INDUSTRIES P.LTD, NAVI MUMBAI

In the result, both the appeals of Revenue are dismissed

ITA 769/MUM/2016[2006-07]Status: DisposedITAT Mumbai15 Jun 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri Dr. SK Shivram &For Respondent: Shri Rajat Mittal, DR
Section 10BSection 143(3)Section 254Section 263

…t. The two questions referred stand answered in the affirmative. The judgment of the High Court is, therefore, set aside and the appeals are allowed with costs." 8. Even the Hon’ble Delhi High Court in the case of CIT vs. Hindustan General Industries Ltd 1982 137 ITR 851 (Del) has considered the issue where assets transferred from old unit to new unit was less than 20%, the Hon’ble Delhi High Court held that the real test of finding out whether there is a reconstruction or not is not whether as a result of the setting up of a new industrial undertaking, the assessee has expanded its business in the same or simila…

DCIT 3(3)(2), MUMBAI vs. PARKAR MARKEWEL INDUSTRIES P.LTD, NAVI MUMBAI

In the result, both the appeals of Revenue are dismissed

ITA 768/MUM/2016[2004-05]Status: DisposedITAT Mumbai15 Jun 2018AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri Dr. SK Shivram &For Respondent: Shri Rajat Mittal, DR
Section 10BSection 143(3)Section 254Section 263

…t. The two questions referred stand answered in the affirmative. The judgment of the High Court is, therefore, set aside and the appeals are allowed with costs." 8. Even the Hon’ble Delhi High Court in the case of CIT vs. Hindustan General Industries Ltd 1982 137 ITR 851 (Del) has considered the issue where assets transferred from old unit to new unit was less than 20%, the Hon’ble Delhi High Court held that the real test of finding out whether there is a reconstruction or not is not whether as a result of the setting up of a new industrial undertaking, the assessee has expanded its business in the same or simila…

WORLDWIDE SOFTWARE (EXPORTS),MUMBAI vs. ITO 18(2)(3), MUMBAI

ITA 1938/MUM/2016[2009-10]Status: DisposedITAT Mumbai30 Nov 2016AY 2009-10

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 10BSection 10B(7)Section 143(3)Section 234Section 234BSection 271Section 271(1)(c)Section 92ASection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A. No.1933/Mum/2016 - A.Y. 2004-05 I.T.A. No.1934/Mum/2016 - A.Y. 2005-06 I.T.A. No.1935/Mum/2016 - A.Y. 2006-07 I.T.A. No.1936/Mum/2016 - A.Y. 2007-08 I.T.A. No.1937/Mum/2016 - A.Y. 2008-09 I.T.A. No.1938/Mum/2016 - A.Y. 2009-10 Worldwide Software (Exports) vs ITO,(18)(2)(3), Mumbai 73 A, Avenue, Maker Maxity, Bandra Kurla Complex, Bandra (E) Mumbai 400 051 PAN : AAAFW2773L (Appellant) (Respondent) Appellant by Shri Rajan Vora & Nikhil Tiwari(AR) Respond…

WORLDWIDE SOFTWARE (EXPORTS),MUMBAI vs. ITO 18(2)(3), MUMBAI

ITA 1933/MUM/2016[2004-05]Status: DisposedITAT Mumbai30 Nov 2016AY 2004-05

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 10BSection 10B(7)Section 143(3)Section 234Section 234BSection 271Section 271(1)(c)Section 92ASection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A. No.1933/Mum/2016 - A.Y. 2004-05 I.T.A. No.1934/Mum/2016 - A.Y. 2005-06 I.T.A. No.1935/Mum/2016 - A.Y. 2006-07 I.T.A. No.1936/Mum/2016 - A.Y. 2007-08 I.T.A. No.1937/Mum/2016 - A.Y. 2008-09 I.T.A. No.1938/Mum/2016 - A.Y. 2009-10 Worldwide Software (Exports) vs ITO,(18)(2)(3), Mumbai 73 A, Avenue, Maker Maxity, Bandra Kurla Complex, Bandra (E) Mumbai 400 051 PAN : AAAFW2773L (Appellant) (Respondent) Appellant by Shri Rajan Vora & Nikhil Tiwari(AR) Respond…

HEMANT KUMAR GODARA vs. ASST CIT 15(1),

In the result, the appeal filed by the assessee is allowed

ITA 4185/MUM/2013[2004-05]Status: DisposedITAT Mumbai24 Nov 2015AY 2004-05

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.4185/Mum/2013 (ननधधायण वषा / Assessment Year: 2004-05) Shri Hemant Kumar Godara, बनाम/ Asstt. Commissioner Of Income Tax E-1, Oidc Ringanwada, 15(1), Vs. Daman (Ut)- Mumbai. Pin-396210 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 142(1)Section 153Section 250Section 254Section 263Section 264Section 80I

…T Vs. Gaekwad Foam & Rubber Co. Ltd (35 ITR 662)(Bom), wherein it was held that the take over of an undertaking by a company from partnership firm, by allotting shares to the partners did not amount to reconstruction. (b) CIT Vs. Hindustan General Industries (137 ITR 851)(Del), wherein it was held that the expression “Splitting up of the business already in existence” indicates a case where the integrity of a business earlier in existence is broken up and different section of the activities previously conducted are carried on independently. 7 (c) T. Satish U Pai Vs. CIT (119 ITR 877)(Kar), wherein it was held th…

SHRI HARI KRISHNA PAPERS PRIVATE LIMITED,UDAMALPET vs. ACIT, COIMBATORE

In the result, the appeal of the assessee in ITA

ITA 633/CHNY/2014[2009-2010]Status: DisposedITAT Chennai24 Jul 2015AY 2009-2010

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. No. 633/Mds/2014 ("नधा"रण वष" / Assessment Year : 2009-2010 )

For Appellant: Shri. A. Arjunaraj and Shri. AFor Respondent: Shri. N. Madhavan, IRS, JCIT
Section 80ISection 80l

…s case. The decision of the Tribunal in this case is quite in accord with the view expressed by the Supreme Court in the above case. 5.3 The ld. Authorised Representative for assessee submitted that in the case of CIT vs. Hindusthan General Industries Ltd. 137 ITR 851 wherein it was held that The present case does not come with the words, "splitting up of the business already in existence." This expression indicate a case where the integrity of a business earlier in existence is broken up and different sections of the activities previously conducted are carried on independently. In the present case, there is n…

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA-480/2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA-302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA-151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

COMMISSIONER OF INCOME TAX vs. M/S DELHI PRESS PATRA PRAKASHAN LTD

ITR-49-50/1996HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

THE COMMISSIONER OF INCOME TAX vs. DELHI PRESS PATRA PRAKASHAN LT

ITA - 480 / 2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

CIT vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA - 302 / 2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

COMMISSIONER OF INCOME TAX

ITA/302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

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CIT v. Hindustan General Industries Ltd. (137 ITR 851) — Cited in 24 Judgments | BharatTax