CIT v. Jyoti Plastic Works Pvt. Ltd.

339 ITR 491High Court2011#4342 most cited

What is CIT v. Jyoti Plastic Works Pvt. Ltd. authority for?

Casual and contractual workers are included when calculating the number of employees for industrial undertakings, particularly for the purposes of Section 80-IB(2) of the Income Tax Act. This includes workers employed directly or through an agency, regardless of remuneration.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2022.

Also referred to as

CIT v. Jyoti Plastic Works Pvt. Ltd. · 339 ITR 491 · Section 80-IB(2) · industrial undertaking · workers · casual workers · contractual workers · employees · Bombay High Court

Issues it is cited on

section 80ib(2)section 24asection 8osection 80msection 3(b)section 44bbsection 42section 44bsection 40(a)(ii)section 80hsection 80hhcdividend distribution tax

Judgments citing CIT v. Jyoti Plastic Works Pvt. Ltd.

Dy. CIT. Circle 7(1)(1), Mumbai vs. Hindustan Colas Pvt. Ltd., Mumbai

In the result, appeals filed by the assessee for A

ITA 1663/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

Dy. CIT. Circle 7(1)(1), Mumbai vs. Hindustan Colas Pvt. Ltd., Mumbai

In the result, appeals filed by the assessee for A

ITA 1662/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1653/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1652/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Oct 2022AY 2017-18

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1651/MUM/2022[2016-17]Status: DisposedITAT Mumbai20 Oct 2022AY 2016-17

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1650/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Oct 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1649/MUM/2022[2013-14]Status: DisposedITAT Mumbai20 Oct 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1648/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1647/MUM/2022[2011-12]Status: DisposedITAT Mumbai20 Oct 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1646/MUM/2022[2010-11]Status: DisposedITAT Mumbai20 Oct 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1645/MUM/2022[2009-10]Status: DisposedITAT Mumbai20 Oct 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1644/MUM/2022[2008-09]Status: DisposedITAT Mumbai20 Oct 2022AY 2008-09

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1643/MUM/2022[2007-08]Status: DisposedITAT Mumbai20 Oct 2022AY 2007-08

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1642/MUM/2022[2006-07]Status: DisposedITAT Mumbai20 Oct 2022AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1641/MUM/2022[2005-06]Status: DisposedITAT Mumbai20 Oct 2022AY 2005-06

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1640/MUM/2022[2002-03]Status: DisposedITAT Mumbai20 Oct 2022AY 2002-03

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…ining the issue if casual workers/contract workers engaged by the assessee are to be considered for the purpose of minimum number of workers in the light of the decision rendered by Hon’ble High Court of Bombay in case of CIT vs. Jyoti Plastic Works Pvt. Ltd. 339 ITR 491; and to decide the issue if the assessee has made use of new plant & machinery in setting up of industrial undertaking as required under section 80IB(2) of the Act. (3) To determine afresh by the Ld. CIT(A) the eligibility of the assessee in respect of other items of income the details of which have not been given in the light of the decision 7…

DCIT 9(2), Mumbai vs. Jyoti Plastic Works P. Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 7013/MUM/2014[2011-12]Status: DisposedITAT Mumbai22 Jun 2016AY 2011-12

Bench: Shri G.S.Pannu & Shri Sanjay Gargthe Dcit-9(2), Room No.218, 2Nd Floor, Aaykar Bhavan, Mk Road, Mumbai 400 020 ... Appellant Vs.

For Appellant: Shri Prakash L.PathadeFor Respondent: Shri Hormuzd Jamshedji
Section 143(3)Section 80I

…e’s claim of deduction under section 80IB of the Act amounting to Rs.49,65,220/-. The Assessing Officer noticed that though in the assessee’s own case, the Hon'ble Bombay High Court had allowed the claim of the assessee in earlier year in the case reported in 339 ITR 491 (Bom), but he disallowed the claim in this year also because the SLP filed by the Department before the Hon'ble Supreme Court is pending. The CIT(A) did not find it justifiable to sustain the disallowance in view of the prevailing judgement of the Hon'ble Bombay High Court in the assessee’s own case. 3. Before us, the Ld. Representative for the…

DCIT 9(2), Mumbai vs. Jyoti Plastic Works P. Ltd, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 4353/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Feb 2016AY 2010-11

Bench: Shri Pramod Kumar & Shri Pawan Singhassessment Year: 2010-11 Dcit 9 (2), M/S Jyoti Plastic Works Pvt. Ltd., Room No. 218, 2Nd Floor, Bombay Talkies Compound, Aayakar Bhavan, M.K. Road, 94, Himanshu Rai Road, Malad(W), Vs. Mumbai-400020 Mumbai-400064. Pan: Aaacj1381Q (Appellant) (Respondent)

For Appellant: Shri Hormuzd JamshedjiFor Respondent: Shri Alok Johri (DR)
Section 143(1)Section 80I

…ent had been dismissed. 6. The AR of the assessee has argued that the issue raised in the present appeal are squarely covered by the judgment of Hon’ble Bombay High Court in assessee’s own case titled as CIT vs. M/s Jyoti Plastic Works Pvt. Ltd. reported vide 339 ITR 491 (Bom). 7. The DR of the revenue has fairly conceded the fact and admitted that SLP filed by the Department had been dismissed, after filing the present appeal. 8. We have perused the material available on record and find that ground raised by the Revenue in the present appeal are squarely covered by the judgment of Hon’ble Bombay High Court in as…

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

…rs are to be included while calculating the number of employees who are engaged in an Industrial undertaking. While deciding the controversy, this court adopted the reasoning of the Bombay High Court in the case of CIT v. Jyoti Plastic Works Pvt. Ltd.: (2011) 339 ITR 491 (Bom) and reproduced the following passage from the said decision. "The expression 'worker' is neither defined under section 2 of the Act nor under section 80-IB(2)(iv) of the Act. As per Black's Law Dictionary, the expression 'worker' means a person employed to do work for another. Under section 2(l) of the Factories Act, 1948, the expression 'w…

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

…rs are to be included while calculating the number of employees who are engaged in an Industrial undertaking. While deciding the controversy, this court adopted the reasoning of the Bombay High Court in the case of CIT v. Jyoti Plastic Works Pvt. Ltd.: (2011) 339 ITR 491 (Bom) and reproduced the following passage from the said decision. "The expression 'worker' is neither defined under section 2 of the Act nor under section 80-IB(2)(iv) of the Act. As per Black's Law Dictionary, the expression 'worker' means a person employed to do work for another. Under section 2(l) of the Factories Act, 1948, the expression 'w…

CIT v. Jyoti Plastic Works Pvt. Ltd. (339 ITR 491) — Cited in 27 Judgments | BharatTax