CIT v. Jayanand Khira & Co. (P.) Ltd.

170 ITR 31Reported decision#15072 most cited
6

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

Sections most often in play

Section 10(33)Section 14ASection 28(va)Section 36(1)(viii)Section 37(1)Section 10(15)Section 10(23G)Section 33AB

Issues it is cited on

section 28(va)depreciation on leased assetssection 80esection 10(23)section 14(a)section 61section 10(15)non-compete feesection 10(33)purposive interpretationsection 36(1)(viii)section 80h

Judgments citing CIT v. Jayanand Khira & Co. (P.) Ltd.

The Dy CIT Cir 1(1), Mumbai vs. M/S. Housing Development Finance Corpn Ltd., Mumbai

ITA 724/MUM/2005[2001-2002]Status: DisposedITAT Mumbai05 Jul 2024AY 2001-2002

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

Section 143(3)Section 36(1)Section 36(1)(viii)

…d reliance is placed on the decision of the Apex Court in the case of Standard Refinery & Dis- tillery Ltd. vs. CIT (1971) 79 ITR 589 (SC). 18. The ld AR further relied on the decision of the Jurisdictional High Court in CIT vs. Jayanand Khira & Co. (P.) Ltd. 170 ITR 31 (refer pages 15 to 18 of the case law compilation) where the Hon'ble Court while concerned with the issue of whether an assessee, that was engaged in the manufacture or production of bus bodies could be regarded as engaged in the business of manufacture or production of motor trucks or buses held that “The crucial expression calling for interpreta…

The Dy CIT Cir 1(1), Mumbai vs. M/S. Housing Development Finance Corpn Ltd, Mumbai

ITA 337/MUM/2005[2000-2001]Status: DisposedITAT Mumbai05 Jul 2024AY 2000-2001

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

Section 143(3)Section 36(1)(viii)

…d reliance is placed on the decision of the Apex Court in the case of Standard Refinery & Dis- tillery Ltd. vs. CIT (1971) 79 ITR 589 (SC). 18. The ld AR further relied on the decision of the Jurisdictional High Court in CIT vs. Jayanand Khira & Co. (P.) Ltd. 170 ITR 31 (refer pages 15 to 18 of the case law compilation) where the Hon'ble Court while concerned with the issue of whether an assessee, that was engaged in the manufacture or production of bus bodies could be regarded as engaged in the business of manufacture or production of motor trucks or buses held that “The crucial expression calling for interpreta…

M/S. Housing Develop, Ment Finance Corpn. Ltd, Mumbai vs. The Addl CIT RG-1(1), Mumbai

ITA 287/MUM/2005[2001-2002]Status: DisposedITAT Mumbai05 Jul 2024AY 2001-2002

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

Section 143(3)Section 36(1)Section 36(1)(viii)

…d reliance is placed on the decision of the Apex Court in the case of Standard Refinery & Dis- tillery Ltd. vs. CIT (1971) 79 ITR 589 (SC). 18. The ld AR further relied on the decision of the Jurisdictional High Court in CIT vs. Jayanand Khira & Co. (P.) Ltd. 170 ITR 31 (refer pages 15 to 18 of the case law compilation) where the Hon'ble Court while concerned with the issue of whether an assessee, that was engaged in the manufacture or production of bus bodies could be regarded as engaged in the business of manufacture or production of motor trucks or buses held that “The crucial expression calling for interpreta…

M/S. Housing Develop, Ment Finance Corpn. Ltd, Mumbai vs. The Addl CIT RG 1(1), Mumbai

ITA 286/MUM/2005[2000-2001]Status: DisposedITAT Mumbai05 Jul 2024AY 2000-2001

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT, DR
Section 143(3)Section 36(1)(viii)

…d reliance is placed on the decision of the Apex Court in the case of Standard Refinery & Dis- tillery Ltd. vs. CIT (1971) 79 ITR 589 (SC). 18. The ld AR further relied on the decision of the Jurisdictional High Court in CIT vs. Jayanand Khira & Co. (P.) Ltd. 170 ITR 31 (refer pages 15 to 18 of the case law compilation) where the Hon'ble Court while concerned with the issue of whether an assessee, that was engaged in the manufacture or production of bus bodies could be regarded as engaged in the business of manufacture or production of motor trucks or buses held that “The crucial expression calling for interpreta…

DCIT Cir 1(1), Mumbai vs. M/S. Housing Development Finance Corpn. Ltd., Mumbai

ITA 7532/MUM/2004[1999-2000]Status: DisposedITAT Mumbai05 Jul 2024AY 1999-2000

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

Section 143(3)Section 36Section 36(1)(viii)

…d reliance is placed on the decision of the Apex Court in the case of Standard Refinery & Dis- tillery Ltd. vs. CIT (1971) 79 ITR 589 (SC). 18. The ld AR further relied on the decision of the Jurisdictional High Court in CIT vs. Jayanand Khira & Co. (P.) Ltd. 170 ITR 31 (refer pages 15 to 18 of the case law compilation) where the Hon'ble Court while concerned with the issue of whether an assessee, that was engaged in the manufacture or production of bus bodies could be regarded as engaged in the business of manufacture or production of motor trucks or buses held that “The crucial expression calling for interpreta…

M/S. Housing Development Finance Corp. Ltd., Mumbai vs. DCIT Cir. 1(1), Mumbai

ITA 7447/MUM/2004[1999-2000]Status: DisposedITAT Mumbai05 Jul 2024AY 1999-2000

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

Section 143(3)Section 36(1)(viii)

…d reliance is placed on the decision of the Apex Court in the case of Standard Refinery & Dis- tillery Ltd. vs. CIT (1971) 79 ITR 589 (SC). 18. The ld AR further relied on the decision of the Jurisdictional High Court in CIT vs. Jayanand Khira & Co. (P.) Ltd. 170 ITR 31 (refer pages 15 to 18 of the case law compilation) where the Hon'ble Court while concerned with the issue of whether an assessee, that was engaged in the manufacture or production of bus bodies could be regarded as engaged in the business of manufacture or production of motor trucks or buses held that “The crucial expression calling for interpreta…

CIT v. Jayanand Khira & Co. (P.) Ltd. (170 ITR 31) — Cited in 6 Judgments | BharatTax