CIT v. M R Gopal

58 ITR 598High Court#15982 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2020.

Judgments citing CIT v. M R Gopal

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3041/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…ome Tax - 1 Vs. Vijay Pataka Synthetics (2015) 63 Taxmann.com 214 (Gujarat) 17. ITO, Ward-6(4), Surat V. Yash Creation (2015) 61 taxmann.com 358 (Ahmedabad-Trib) 6.3 The Ld. AR relied on the judgment of the Madras High Court in the case of CIT vs. M.R. Gopal 58 ITR 598 wherein it was held as follows: I.T.A. Nos.3040 & 3041/Bang/2018 “’Manufacture’, as we find from Webster’s Dictionary means: ‘Anything made from raw materials by the hand, by machinery, or by art as clothes, iron utensils, shoes, machinery etc.; a manual occupation or trade; to produce by labour especially now, according to an organized plan and…

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3040/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Feb 2020AY 2013-14

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…ome Tax - 1 Vs. Vijay Pataka Synthetics (2015) 63 Taxmann.com 214 (Gujarat) 17. ITO, Ward-6(4), Surat V. Yash Creation (2015) 61 taxmann.com 358 (Ahmedabad-Trib) 6.3 The Ld. AR relied on the judgment of the Madras High Court in the case of CIT vs. M.R. Gopal 58 ITR 598 wherein it was held as follows: I.T.A. Nos.3040 & 3041/Bang/2018 “’Manufacture’, as we find from Webster’s Dictionary means: ‘Anything made from raw materials by the hand, by machinery, or by art as clothes, iron utensils, shoes, machinery etc.; a manual occupation or trade; to produce by labour especially now, according to an organized plan and…

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

…n of marvels blocks into slabs and tiles amounts to manufacturing. 38 Sudarshan R. Kharbanda xxii. Likewise, in CIT vs Janakraj Bansal 229 CTR (HP) 89 conversion of lime stone into lime powder was held to be manufacturing activity. xxiii. In CIT vs M R Gopal 58 ITR 598 (Mad.) held that conversion of boulders into stones is a manufacturing. xxiv. Even in Punam Chandra Prem Raj vs CIT 207 ITR 895 (Raj.) High Court held that ginning of cotton is process, thus entitled to deduction. 2.6. There are certain contra decisions also, which are discussed hereunder:- a) Addl. CIT vs Southern Structural Ltd. 110 ITR 164 (…

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

…man 439 held that conversion of marvels blocks into slabs and tiles amounts to manufacturing. xxii. Likewise, in CIT vs Janakraj Bansal 229 CTR (HP) 89 conversion of lime stone into lime powder was held to be manufacturing activity. xxiii. In CIT vs M R Gopal 58 ITR 598 (Mad.) held that conversion of boulders into stones is a manufacturing. 12 Shri Ulhas Gopal Karle xxiv. Even in Punam Chandra Prem Raj vs CIT 207 ITR 895 (Raj.) High Court held that ginning of cotton is process, thus entitled to deduction. 2.6. There are certain contra decisions also, which are discussed hereunder:- a) Addl. CIT vs Southern Stru…

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

…an 439 held that conversion of marvels blocks into slabs and tiles amounts to manufacturing. xxii. Likewise, in CIT vs Janakraj Bansal 229 CTR (HP) 89 conversion of lime stone into lime powder was held to be manufacturing activity. xxiii. In CIT vs M R Gopal 58 ITR 598 (Mad.) held that conversion of boulders into stones is a manufacturing. xxiv. Even in Punam Chandra Prem Raj vs CIT 207 ITR 895 (Raj.) High Court held that ginning of cotton is process, thus entitled to deduction. 2.6. There are certain contra decisions also, which are discussed hereunder:- a) Addl. CIT vs Southern Structural Ltd. 110 ITR 164 (m…

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

…an 439 held that conversion of marvels blocks into slabs and tiles amounts to manufacturing. xxii. Likewise, in CIT vs Janakraj Bansal 229 CTR (HP) 89 conversion of lime stone into lime powder was held to be manufacturing activity. xxiii. In CIT vs M R Gopal 58 ITR 598 (Mad.) held that conversion of boulders into stones is a manufacturing. xxiv. Even in Punam Chandra Prem Raj vs CIT 207 ITR 895 (Raj.) High Court held that ginning of cotton is process, thus entitled to deduction. 2.6. There are certain contra decisions also, which are discussed hereunder:- a) Addl. CIT vs Southern Structural Ltd. 110 ITR 164 (m…

CIT v. M R Gopal (58 ITR 598) — Cited in 6 Judgments | BharatTax