CIT v. Lakshmi Machine Works

290 ITR 667Supreme Court of India2007#605 most cited

What is CIT v. Lakshmi Machine Works authority for?

Excise duty collected by the assessee as an agent on behalf of the government is not includible in the total turnover for the purpose of computing deduction under section 80HHC.

163

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2008 to 2026.

Also referred to as

CIT v. Lakshmi Machine Works · 290 ITR 667 · section 80HHC · turnover · excise duty · exclusion of excise duty from turnover · calculation of deduction under section 80HHC

Sections most often in play

Section 80HHCSection 143(3)Section 37(1)Section 28(iiid)Section 35DSection 40(a)(i)Section 80IBSection 115JB
Read the full judgment

Issues it is cited on

section 80hhc(3)section 80hhcsection 115jasection 80hhinterest on refundsection 80hsection 28(iv)section 145asection 80ibsection 80iadeduction under section 80iasection 244a

Judgments citing CIT v. Lakshmi Machine Works

Commissioner of Income Tax Del vs. M/S Ahuja Radios

The appeals are dismissed

ITA/1054/2006HC Delhi20 Oct 2008

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

For Appellant: Mrs Prem Lata BansalFor Respondent: Mr B.B. Ahuja Sr Advocate with
Section 260ASection 80H

…337/07,1127/06,1054/06,289/07 Page No.4 of 8 5. We may note that when these appeals were admitted and the question noted above had been framed, the decision of the Supreme Court in the case of Commissioner of Income-Tax v Lakshmi Machine Works: [2007] 290 ITR 667 (SC) had not been rendered. Prior to the said decision of the Supreme Court, there were decisions of several High Courts including the decision of the Bombay High Court in CIT v Sudershan Chemicals (Pvt) Ltd.: 245 ITR 765, wherein it had been held that excise duty and sales tax were not to be included in “total turnover” for the purposes…

Commissioner of Income Tax vs. M/S Ahuja Radios

The appeals are dismissed

ITA/1127/2006HC Delhi20 Oct 2008

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

For Appellant: Mrs Prem Lata BansalFor Respondent: Mr B.B. Ahuja Sr Advocate with
Section 260ASection 80H

…337/07,1127/06,1054/06,289/07 Page No.4 of 8 5. We may note that when these appeals were admitted and the question noted above had been framed, the decision of the Supreme Court in the case of Commissioner of Income-Tax v Lakshmi Machine Works: [2007] 290 ITR 667 (SC) had not been rendered. Prior to the said decision of the Supreme Court, there were decisions of several High Courts including the decision of the Bombay High Court in CIT v Sudershan Chemicals (Pvt) Ltd.: 245 ITR 765, wherein it had been held that excise duty and sales tax were not to be included in “total turnover” for the purposes…

Commissioner of Income Tax vs. Ahuja Radios

The appeals are dismissed

ITA/289/2007HC Delhi20 Oct 2008

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

For Appellant: Mrs Prem Lata BansalFor Respondent: Mr B.B. Ahuja Sr Advocate with
Section 260ASection 80H

…337/07,1127/06,1054/06,289/07 Page No.4 of 8 5. We may note that when these appeals were admitted and the question noted above had been framed, the decision of the Supreme Court in the case of Commissioner of Income-Tax v Lakshmi Machine Works: [2007] 290 ITR 667 (SC) had not been rendered. Prior to the said decision of the Supreme Court, there were decisions of several High Courts including the decision of the Bombay High Court in CIT v Sudershan Chemicals (Pvt) Ltd.: 245 ITR 765, wherein it had been held that excise duty and sales tax were not to be included in “total turnover” for the purposes…