How many judgments cite CIT v. Metalman Auto P. Ltd.?

91 judgments on BharatTax cite CIT v. Metalman Auto P. Ltd. (336 ITR 434), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Metalman Auto P. Ltd. come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 115JB, Section 132, Section 142(1), Section 143(2).

CIT v. Metalman Auto P. Ltd.

336 ITR 434High Court2011#1244 most cited

What is CIT v. Metalman Auto P. Ltd. authority for?

A reduction in the cost of purchases from foreign suppliers and rental income from essential ATM facilities within an industrial unit are eligible for deduction under Section 80IB as they arise from the industrial undertaking.

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Metalman Auto P. Ltd. · Metalman Auto P. Ltd. · Section 80IB deduction · industrial undertaking · eligible profits · reduction in cost of purchases · foreign suppliers · ATM facilities · ancillary income · industrial profits

Also reported as

11 Taxmann.com 5119 Taxmann 149

Sections most often in play

Section 1961 Section 143(3)Section 115JB Section 132 Section 142(1)Section 143(2)Section 14A Section 153A

Issues it is cited on

section 14a(3)section 36(i)(iii)section 3a section 41(1)(a)section 36(i)(va)section 36(2)(v)section 36(l)(va)section 4a section 36(l)(iii)section 61 section 46 section 36(l)

Judgments citing CIT v. Metalman Auto P. Ltd.

Avis Tie Up Pvt Ltd, Kolkata vs. D.C.I.T Cir - 11, Kolkata

In the result, assessee’s appeal is allowed

ITA 2029/KOL/2013[2009-10]Status: DisposedITAT Kolkata15 Jul 2016AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(2)Section 143(3)Section 14A

…V. ACIT (2912) 18 taxmann.com 333 (Del) d) Balarampur Chini Mills Ltd. Vs. DCIT (2012) 20 taxmann.com 117 (Kol) e) ACIT vs. Elcher Ltd. (2006) 101 TTJ 369 (Del) f) ACIT vs. Jindal Saw Pipes Ltd (2008) 118 TTJ 228 (Del) g) CIT vs. Metalman Auto P. Ltd. (2011) 336 ITR 434 (P & H) h) CIT vs. Hero Cycles Ltd. (2010) 323 ITR 518 (P & H) i) DCIT vs. Jindal Photo Ltd.ITA No.4539/Del/2010 dated 22.12.2010 j) Godrej & Byoce vs. DCIT 328 ITR 81 (Bom) The relevant extract of the order of Hon’ble Delhi Tribunal in the case of ACIT vs. Elcher Ltd. (2006) 101 TTJ 369 (Del) is reproduced below. “A look at the language of s.…

Avis Tie Up Pvt Ltd, Kolkata vs. D.C.I.T Cir - 11, Kolkata

In the result, assessee’s appeal is allowed

ITA 2028/KOL/2013[2008-09]Status: DisposedITAT Kolkata15 Jul 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(2)Section 143(3)Section 14A

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal is allowed

ITA 5720/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Jul 2016AY 2007-08

Bench: Shri I.C. Sudhir & Shri L.P. Sahu Assessment Year: 2007-08 Assessment Year: 2007-08 Maruti Suzuki India Ltd., Vs. Additional Cit, Plot No.1, Nelson Mandela Road, Range-6, Vasant Road, New Delhi. New Delhi. (Pan: Aaacm0829Q) (Appellant) (Respondent) Assessee By: S/Shri Ajay Vohra, Sr. Adv. Neeraj Jain, Rohit Jain, Adv. Romit Katyal & Ms. Tejasvi Jain, Cas Department By:Shri Amrendra Kumar, Cit(Dr)

For Appellant: S/Shri Ajay Vohra, Sr. Adv. NeerajFor Respondent: Shri Amrendra Kumar, CIT(DR)

…, wherein it has been held that where no expenditure was actually incurred to earn dividend income, disallowance under section 14A cannot be made on the basis of mere presumption: CIT v. Hero Cycles: : (2009): 323 ITR 518 (P&H) CIT v. Metalman Auto P. Ltd.: 336 ITR 434 (P&H) M/s Maxpak Investment Ltd (ITA No.2632/Del/2003) (Del. Tri.) 66 Wimco Seedlings Limited v. DCIT: 107 ITD 267 (Del. Tri.)(TM) ACIT v. Eicher Limited: 101 TTJ 369 (Del.) 17.4 Furthermore, in the following cases it has been held that for making a disallowance under section 14A of the Act, the assessing officer has to prove nexus between th…

Gautam Kumar Mitra, Kolkata vs. D.C.I.T Cir - 54, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1336/KOL/2013[2008-09]Status: DisposedITAT Kolkata27 May 2016AY 2008-09

Bench: : Shri P.M. Jagtap & Shri S.S Viswanethra Ravi

For Appellant: S/Shri A.K.Tibrewal, FCA &For Respondent: Shri Rajat Subhra Biswas, CIT, ld.Sr.DR

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 194JSection 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH, KOLKATA Before : Shri P.M. Jagtap, Accountant Member, and Shri S.S Viswanethra Ravi, Judicial Member I.T.A No. 1336/Kol/2013 A.Y. 2008-09 Gautam Kumar Mitra Vs. DCIT, Cir-54, Kolkata PAN: AIGPM 4864N (Appellant) (Respondent) For the Appellant/assessee : S/Shri A.K.Tibrewal, FCA & Saurabh Gupta, ACA, ld.ARs For the Respondent/department: Shri Rajat Subhra Biswas, CIT, ld.Sr.DR Date of Hearing: 03-03-2016 Date of Pronouncement: 27 - 05 -2016 ORDER SHRI S.S VISWANETHRA RAVI, JM This appeal of the assessee is arising out of the order of the CIT-XIX, Kol…

DCIT, New Delhi vs. M/S. Lemon Tree Hotels Pvt. Ltd., New Delhi

ITA 209/DEL/2014[2009-10]Status: DisposedITAT Delhi18 Jan 2016AY 2009-10

Bench: Shri S.V. Mehrotra & Smt. Beena A. Pillai

Section 143(2)Section 14A

…T vs SIL Investment Ltd. (2012) 54 SOT 54 (Del) c) ACIT vs Mohan Exports (P) Ltd. (2012) 138 ITD 108 (Delhi) d) Siva Projects Engineering & (I.T.A.No.1896/Mds/2011) e) REI Agro Ltd. (I.T.A.No. 1331 & 1423/Kol/2011) f) CIT vs Metalman Auto (P) Ltd. (2011) 336 ITR 434 (P&H) g) Godrej and Boyce Mfg. Co. Ltd. vs DCIT (2010) 328 ITR 81 (BOM) h) Maxopp Investment Ltd. vs CIT (2012) 247 CTR 162 (Delhi) 4.3. Without prejudice to the above submissions, the ld. AR submitted that the disallowance sustained by the ld. CIT(A) is towards the interest paid on other loans. Ld. AR submitted that the assessee is running…

Klj Resources Ltd., New Delhi vs. ACIT, New Delhi

ITA 199/DEL/2014[2009-10]Status: DisposedITAT Delhi18 Jan 2016AY 2009-10

Bench: Shri S.V.Mehrotra & Smt. Beena A. Pillai

Section 14A

…) I.T.A. No.199/D/2014 ii) Maxopp Investment Ltd. vs CIT reported in 274 ITR 272 (Del) iii) CIT vs Hero Cycles Ltd. reported in 323 ITR 74 (P&H) iv) CIT vs. Reliance Industries Ltd., reported in 339 ITR 632 (Bom) v) CIT vs. Metalman Auto P.Ltd., reported in 336 ITR 434 (P&H) vi) CIT vs. Torrent Power Ltd., reported in 363 ITR 474 ( Guj) 5. On the contrary, ld. DR submitted that the Assessing Officer has rightly initiated section 14A of the Act and, after recording the satisfaction, has made the addition to the extent of Rs.1,41,206/-. Learned DR submitted that even where the assessee claimed that no expenditur…

Daman Plastics, Mumbai vs. Addl CIT Cir 15(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 7507/MUM/2012[2009-10]Status: DisposedITAT Mumbai16 Dec 2015AY 2009-10

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Satyajit Mandal, DR

Section 80DSection 80I

…or others, which makes no difference for the purposes of section 80IB of the Act. Accordingly, deduction on account of job work charges was allowed by the Punjab & Haryana High Court under section 80IB. Again in the case of CIT vs. Metalman Auto P. Ltd (2011) 336 ITR 434 (P & H) has allowed deduction u/s 80IB on job work charges and on sale of scrap. Accordingly, I direct the Assessing Officer to allow deduction u/s 80IB on sale of scrap as well as on account of job work charges at Rs. 1,09,800/-.” 7. We have also gone through the other order of the Tribunal in the case of Add. CIT vs. M/s. Narendra Plyplast in I…

Deepak Agarwal, Mumbai vs. ACIT Cen Cir 32, Mumbai

In the result, the both appeals of the assessee are hereby partly allowed

ITA 4188/MUM/2011[2008-09]Status: DisposedITAT Mumbai16 Dec 2015AY 2008-09

Bench: S/Shri N.K.Billaiya & Amarjit Singhआयकर अपील सं/ I.T.A. No.4187/M/11 ("नधा"रण वष" / Assessment Year: 2008-09) Shri Devesh Agarwal Assistant Commissioner Of बनाम/ C/O. M/S. Ravi & Dev, Income Tax, Central Circle Vs. Chartered Accountants, 32 377-B, First Floor, Mumbai. Jagannath Shankar Seth Marg, Chira Bazar, Mumbai - 400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aekpa7464G

For Appellant: Shri Devendra A. MehtaFor Respondent: Shri Sanjeev Kashyap

Section 14ASection 69B

…आयकर अपील"य अ"धकरण,“डी” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE S/SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER AND AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.T.A. No.4187/M/11 ("नधा"रण वष" / Assessment Year: 2008-09) Shri Devesh Agarwal Assistant Commissioner of बनाम/ C/o. M/s. Ravi & Dev, Income Tax, Central Circle Vs. Chartered Accountants, 32 377-B, First Floor, Mumbai. Jagannath Shankar Seth Marg, Chira Bazar, Mumbai - 400002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AEKPA7464G आयकर अपील सं/ I.T.A. No.4188/M/11 ("नधा"रण वष" / Assessment Year: 2008-09) Shri Deepak Agarwal Ass…

Devesh Agarwal, Mumbai vs. Asst CIT Cen Cir 32, Mumbai

In the result, the both appeals of the assessee are hereby partly allowed

ITA 4187/MUM/2011[2008-09]Status: DisposedITAT Mumbai16 Dec 2015AY 2008-09

For Appellant: Shri Devendra A. MehtaFor Respondent: Shri Sanjeev Kashyap

Section 14ASection 69B

ACIT, New Delhi vs. M/S. Tulip Star Hotels Ltd., New Delhi

In the result the appeal of the Revenue is allowed for statistical purposes

ITA 4908/DEL/2011[2007-08]Status: DisposedITAT Delhi14 Oct 2015AY 2007-08

Bench: Smt. Diva Singh, Jm & Sh. O.P.Kant, Am Ita No.4908/Del./2011 : Asstt. Year : 2007-08 Acit Vs Tulip Star Hotels Ltd., Circle-16(1) Indra Palace, New Delhi H-Block, Connaught Circle New Delhi Aaacc1072F (Appellant) (Respondent)

For Appellant: Sh. J.P.Chandrekar, Sr. DRFor Respondent: Sh. Shashwat Bajpai, Adv

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Smt. Diva Singh, JM AND Sh. O.P.Kant, AM ITA No.4908/Del./2011 : Asstt. Year : 2007-08 ACIT Vs Tulip Star Hotels Ltd., Circle-16(1) Indra Palace, New Delhi H-Block, Connaught Circle New Delhi AAACC1072F (APPELLANT) (RESPONDENT) Appellant by : Sh. J.P.Chandrekar, Sr. DR Respondent by : Sh. Shashwat Bajpai, Adv. Date of Hearing : 15.09.2015 Date of Pronouncement :14.10.2015 ORDER PER O.P.KANT, A.M. This appeal of the Revenue is directed against the order dated 25.08.2011 of learned Commissioner of Income-tax (Appeals) - XIX, New Delhi, raisi…

Bses Rajdhani Power Ltd., New Delhi vs. ACIT, New Delhi

The appeal is partly allowed

ITA 3688/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Oct 2015AY 2005-06

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year : 2005-06 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year : 2006-07 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent)

Section 154

…accordingly, be eligible for depreciation as part of the machine: - CIT vs. Elecon Engg. Co. Ltd. : 166 ITR 66 (SC) - CIT vs. Birla Jute & Industries Ltd.: 260 ITR 55 (Cal) - CIT vs. Oswal Woollen Mill Ltd.: 289 ITR 261 (P&H) - CIT vs. Metalman Auto (P.) Ltd: 336 ITR 434 (P&H) - CIT v. India Turpentine & Rosin Co. Ltd.: 75 ITR 533 (All.) - DCIT vs. UAL Industries: 31 taxmann.com 111 (Kolkata - Trib.) (TM) - Ghaziabad footwear (P.) Ltd vs. DCIT: 142 Taxman 18 (Del Tri.) - Madhu Industries Ltd, Ahmedabad vs. ITO: 132 TTJ 233 (Ahd) In view of the above, it is respectfully submitted that meters acquired and installed…