CIT v. Indo Burma Petroleum Co.Ltd.

112 ITR 755High Court1978#16488 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2017.

Judgments citing CIT v. Indo Burma Petroleum Co.Ltd.

DCIT, Chennai vs. Neyveli Lignite Corporation Limited, Neyveli

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 855/CHNY/2013[2009-2010]Status: DisposedITAT Chennai28 Apr 2017AY 2009-2010

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…aka Power Corporation v. CIT 247 ITR 268 and argued that the entire civil constructions made in the mines with specific technical requirements required to be treated as plant. The Ld.AR also relied on the following decisions: • Indo Burma Petroleum Co. Ltd.(112 ITR 755) • Indore Municipal corporation (247 ITR 803) (SC) 2.4 We have carefully gone through the submissions made by both the parties. The civil construction in the mines cannot be treated on par with the residential buildings or non-residential buildings used for the purpose of residence or commercial use. They are to be constructed with a special t…

Neyveli Lignite Corporation Ltd., Cuddalore vs. DCIT, Chennai

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 2140/CHNY/2013[2010-11]Status: DisposedITAT Chennai28 Apr 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…aka Power Corporation v. CIT 247 ITR 268 and argued that the entire civil constructions made in the mines with specific technical requirements required to be treated as plant. The Ld.AR also relied on the following decisions: • Indo Burma Petroleum Co. Ltd.(112 ITR 755) • Indore Municipal corporation (247 ITR 803) (SC) 2.4 We have carefully gone through the submissions made by both the parties. The civil construction in the mines cannot be treated on par with the residential buildings or non-residential buildings used for the purpose of residence or commercial use. They are to be constructed with a special t…

DCIT, Chennai vs. M/S. Neyveli Lignite Corporation Limited, Neyveli

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 2077/CHNY/2013[2010-11]Status: DisposedITAT Chennai28 Apr 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…aka Power Corporation v. CIT 247 ITR 268 and argued that the entire civil constructions made in the mines with specific technical requirements required to be treated as plant. The Ld.AR also relied on the following decisions: • Indo Burma Petroleum Co. Ltd.(112 ITR 755) • Indore Municipal corporation (247 ITR 803) (SC) 2.4 We have carefully gone through the submissions made by both the parties. The civil construction in the mines cannot be treated on par with the residential buildings or non-residential buildings used for the purpose of residence or commercial use. They are to be constructed with a special t…

DCIT, Chennai vs. M/S. Neyveli Lignite Corporation Limited, Neyveli

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 2029/CHNY/2013[2007-08]Status: DisposedITAT Chennai28 Apr 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…aka Power Corporation v. CIT 247 ITR 268 and argued that the entire civil constructions made in the mines with specific technical requirements required to be treated as plant. The Ld.AR also relied on the following decisions: • Indo Burma Petroleum Co. Ltd.(112 ITR 755) • Indore Municipal corporation (247 ITR 803) (SC) 2.4 We have carefully gone through the submissions made by both the parties. The civil construction in the mines cannot be treated on par with the residential buildings or non-residential buildings used for the purpose of residence or commercial use. They are to be constructed with a special t…

DCIT, Chennai vs. M/S. Neyveli Lignite Corporation Limited, Neyveli

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 1983/CHNY/2011[2008-09]Status: DisposedITAT Chennai28 Apr 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…aka Power Corporation v. CIT 247 ITR 268 and argued that the entire civil constructions made in the mines with specific technical requirements required to be treated as plant. The Ld.AR also relied on the following decisions: • Indo Burma Petroleum Co. Ltd.(112 ITR 755) • Indore Municipal corporation (247 ITR 803) (SC) 2.4 We have carefully gone through the submissions made by both the parties. The civil construction in the mines cannot be treated on par with the residential buildings or non-residential buildings used for the purpose of residence or commercial use. They are to be constructed with a special t…