CIT v. Hindustan Times Ltd.

311 ITR 389High Court2009#8039 most cited

What is CIT v. Hindustan Times Ltd. authority for?

An industrial undertaking carrying on printing activity qualifies as an undertaking that "manufactures or produces any article or thing" for tax purposes.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2013 to 2024.

Also referred to as

CIT v. Hindustan Times Ltd. · printing activity · industrial undertaking · manufactures or produces any article or thing · section 32 · section 256(1)

Issues it is cited on

section 256(1)section 32asection 32personcompanyindiatotal incomebusiness

Judgments citing CIT v. Hindustan Times Ltd.

Dy. CIT Special Range-1, Lucknow vs. M/S Indo Gulf Fertilizers & Chemicalscoeporation Ltd, Sultanpur

In the result, the appeal of the Revenue is accordingly dismissed

ITA 1539/LKW/1996[1990-91]Status: DisposedITAT Lucknow27 Nov 2024AY 1990-91

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)Section 256(1)Section 32ASection 35D

…. [1986] 162 ITR 819 (MP HC) 5. CIT vs. Multi Metals Ltd. [1991] 188 ITR 151 (Raj. (HC) 6. Scientific Engg. House (P) Ltd. vs. CIT [1985] 157 ITR 86 (SC) 7. CIT vs. Elecon Engineering Co. Ltd. [1974] 96 ITR 672 (Guj. HC) 8. CIT vs. Hindustan Times Ltd. [1999] 241 ITR 509 (Del. HC) 9. Chief Commissioner Admn vs. Visveswarayya Iron & Steel Ltd. [1993] 199 ITR 98 (Kar. HC) 10. Kalinga Tubes Ltd. vs. CIT [1974] 96 ITR 20 (Orissa HC) 11. CIT vs. Birla Jute & Industries Ltd. [2003] 260 ITR 55 (Cal. HC) 12. CIT vs. Electronics Research Industries (P) Ltd. [1991] 192 ITR 20 (Kar. HC) 13. CIT vs. Radico Khaitan Ltd. [2005…

ITO 33 (3) (4), Mumbai vs. Sudarshan R. Kharbanda, Mumbai

The appeal of the Revenue is dismissed

ITA 2160/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2011-12 Income Tax Officer-33(3)(4), Shri Sudarshan R. C-12, R. No.604, बनाम/ Kharbanda, Prop. Time Link, Pratyakshakar Bhavan, 17/301, Evershine Vs. Bandra Kurla Complex, Millennium Paradise, Thakur Bandra (East), Village, Kandivali (Eat), Mumbai-400051 Mumbai-400101 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No.Ahdpk9148D

Section 80I

…anufacture foreign liquor would amount to manufacturing. viii. Identically, Hon‟ble Apex Court, in CIT vs Emptee Poly Yarn (P.) Ltd. held that twisting of yarn amounts to manufacturing. ix. Hon‟ble Madras High Court in CIT vs Balaji Hotels & Enterprises Ltd. 311 ITR 389 held that printing of paper labeles constitutes manufacturing. 36 Sudarshan R. Kharbanda x. The Hon‟ble Apex Court in India Cine Agencies vs DCIT 210 taxman 253 (SC) held that even cutting of jumbo film roles into small marketable sizes amounts to manufacturing. xi. Hon‟ble Allahabad High Court in CIT vs Shiv Oil & Dal Mill 153 taxman 127 held…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Thane

In the result, the Revenue’s appeal for A

ITA 2033/MUM/2015[2011-12]Status: DisposedITAT Mumbai01 Dec 2016AY 2011-12

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain Income Tax Officer-3(4) Shri Ulhas Gopal Karle 6Th Floor, Ashar It Park 204, Kalika Tower Road No. 16Z, Wagle Vs. Opp. Pratap Cinema Industrial Estate Kolbad Road Thane (W) 400604 Thane (W) 400601 Pan – Afypk0221L Appellant Respondent

For Appellant: Shri Saurabh DeshpandeFor Respondent: Shri Deepak Tikekar
Section 143(1)Section 143(3)Section 80Section 80I

…ould amount to manufacturing. viii. Identically, Hon’ble Apex Court, in CIT vs Emptee Poly Yarn (P.) Ltd. held that twisting of yarn amounts to manufacturing. 11 Shri Ulhas Gopal Karle ix. Hon’ble Madras High Court in CIT vs Balaji Hotels & Enterprises Ltd. 311 ITR 389 held that printing of paper labeles constitutes manufacturing. x. The Hon’ble Apex Court in India Cine Agencies vs DCIT 210 taxman 253 (SC) held that even cutting of jumbo film roles into small marketable sizes amounts to manufacturing. xi. Hon’ble Allahabad High Court in CIT vs Shiv Oil & Dal Mill 153 taxman 127 held that refining of oil amounts…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Thane

The appeals of the Revenue are dismissed

ITA 973/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Oct 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L

Section 80I

…anufacture foreign liquor would amount to manufacturing. viii. Identically, Hon’ble Apex Court, in CIT vs Emptee Poly Yarn (P.) Ltd. held that twisting of yarn amounts to manufacturing. ix. Hon’ble Madras High Court in CIT vs Balaji Hotels & Enterprises Ltd. 311 ITR 389 held that printing of paper labeles constitutes manufacturing. x. The Hon’ble Apex Court in India Cine Agencies vs DCIT 210 taxman 253 (SC) held that even cutting of jumbo film roles into small marketable sizes amounts to manufacturing. xi. Hon’ble Allahabad High Court in CIT vs Shiv Oil & Dal Mill 153 taxman 127 held that refining of oil amoun…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Mumbai

The appeals of the Revenue are dismissed

ITA 2369/MUM/2013[2009-10]Status: DisposedITAT Mumbai16 Oct 2015AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L

Section 80I

…anufacture foreign liquor would amount to manufacturing. viii. Identically, Hon’ble Apex Court, in CIT vs Emptee Poly Yarn (P.) Ltd. held that twisting of yarn amounts to manufacturing. ix. Hon’ble Madras High Court in CIT vs Balaji Hotels & Enterprises Ltd. 311 ITR 389 held that printing of paper labeles constitutes manufacturing. x. The Hon’ble Apex Court in India Cine Agencies vs DCIT 210 taxman 253 (SC) held that even cutting of jumbo film roles into small marketable sizes amounts to manufacturing. xi. Hon’ble Allahabad High Court in CIT vs Shiv Oil & Dal Mill 153 taxman 127 held that refining of oil amoun…

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

…v. Assistant Commissioner of Income Tax: (2011) 331 ITR 68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify as an industrial undertaking which “manufactures or produces any article or thing”. 29. It was also contended on behalf of the assessee that Unit Nos. 2 & 3 were independent industrial undertakings. Whereas Uni…

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

…v. Assistant Commissioner of Income Tax: (2011) 331 ITR 68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify as an industrial undertaking which “manufactures or produces any article or thing”. 29. It was also contended on behalf of the assessee that Unit Nos. 2 & 3 were independent industrial undertakings. Whereas Uni…

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

…v. Assistant Commissioner of Income Tax: (2011) 331 ITR 68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify as an industrial undertaking which “manufactures or produces any article or thing”. 29. It was also contended on behalf of the assessee that Unit Nos. 2 & 3 were independent industrial undertakings. Whereas Uni…

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

…v. Assistant Commissioner of Income Tax: (2011) 331 ITR 68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify as an industrial undertaking which “manufactures or produces any article or thing”. 29. It was also contended on behalf of the assessee that Unit Nos. 2 & 3 were independent industrial undertakings. Whereas Uni…

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

…v. Assistant Commissioner of Income Tax: (2011) 331 ITR 68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify as an industrial undertaking which “manufactures or produces any article or thing”. 29. It was also contended on behalf of the assessee that Unit Nos. 2 & 3 were independent industrial undertakings. Whereas Uni…

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

…v. Assistant Commissioner of Income Tax: (2011) 331 ITR 68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify as an industrial undertaking which “manufactures or produces any article or thing”. 29. It was also contended on behalf of the assessee that Unit Nos. 2 & 3 were independent industrial undertakings. Whereas Uni…

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

…v. Assistant Commissioner of Income Tax: (2011) 331 ITR 68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify as an industrial undertaking which “manufactures or produces any article or thing”. 29. It was also contended on behalf of the assessee that Unit Nos. 2 & 3 were independent industrial undertakings. Whereas Uni…

Commissioner of Income Tax

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

…v. Assistant Commissioner of Income Tax: (2011) 331 ITR 68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify as an industrial undertaking which “manufactures or produces any article or thing”. 29. It was also contended on behalf of the assessee that Unit Nos. 2 & 3 were independent industrial undertakings. Whereas Uni…

Commissioner of Income Tax

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

…v. Assistant Commissioner of Income Tax: (2011) 331 ITR 68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify as an industrial undertaking which “manufactures or produces any article or thing”. 29. It was also contended on behalf of the assessee that Unit Nos. 2 & 3 were independent industrial undertakings. Whereas Uni…

CIT v. Hindustan Times Ltd. (311 ITR 389) — Cited in 14 Judgments | BharatTax