CIT v. Mysore Minerals Ltd.

250 ITR 725High Court2001#15449 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2009 to 2024.

Judgments citing CIT v. Mysore Minerals Ltd.

Rakesh Kumar, Patna vs. DCIT, Circle-4, Patna

In the result, both the appeals of the assessee for AYs 2012-13

ITA 86/PAT/2017[2013-14]Status: DisposedITAT Patna23 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

Section 143(2)Section 143(3)Section 250Section 80I

…has Page 16 of 18 I.T.A. No.85& 86/Pat/2017 A Ys: 2012-13 & 2013-14, Rakesh Kumar been considered by Rajasthan High Court in 211 CTR 169 in the case of Arihant Tiles and Marbles. 17. We observe that the Hon’ble Karnataka High Court in Mysore Mineral Ltd. 250 ITR 725 treated the conversion of slabs into sizes as industry and this judgment was approved by Hon'ble Supreme Court in Sesa Goa Ltd. 271 ITR 331 after considering the judgement in Lucky Minmat which was on the same facts as in the later judgement of Hon'ble Supreme Court. 18. Thus, respectfully following the judgment of the Hon’ble Courts referred sup…

Rakesh Kumar, Patna vs. DCIT, Circle-4, Patna

In the result, both the appeals of the assessee for AYs 2012-13

ITA 85/PAT/2017[2012-13]Status: DisposedITAT Patna23 Jul 2024AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

Section 143(2)Section 143(3)Section 250Section 80I

…has Page 16 of 18 I.T.A. No.85& 86/Pat/2017 A Ys: 2012-13 & 2013-14, Rakesh Kumar been considered by Rajasthan High Court in 211 CTR 169 in the case of Arihant Tiles and Marbles. 17. We observe that the Hon’ble Karnataka High Court in Mysore Mineral Ltd. 250 ITR 725 treated the conversion of slabs into sizes as industry and this judgment was approved by Hon'ble Supreme Court in Sesa Goa Ltd. 271 ITR 331 after considering the judgement in Lucky Minmat which was on the same facts as in the later judgement of Hon'ble Supreme Court. 18. Thus, respectfully following the judgment of the Hon’ble Courts referred sup…

Shri S.K. Golcha (HUF), Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, the appeals of the assessee are allowed

ITA 245/JPR/2018[1996-97]Status: DisposedITAT Jaipur10 May 2019AY 1996-97

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…uld come within the meaning of the word "production". 18. One more aspect needs to be highlighted. By the said judgment, this Court affirmed the decision of the Karnataka High Court in the case of CIT vs. Mysore Minerals Ltd. (2001) 166 CTR (Kar) 142 : (2001) 250 ITR 725 (Kar). 19. In the case of CIT vs. N.C. Budharaja & Co. & Anr. (1993) 114 CTR (SC) 420 : (1993) 204 ITR 412 (SC), the question which arose for determination before this Court was whether construction of a dam to store water (reservoir) can be characterised as amounting to manufacturing or producing an article. It was held that the word "manufactur…

Shri S.K. Golcha (HUF), Jaipur vs. Assistant Commissioner of Income Tax, Circle-2, Jaipur

In the result, the appeals of the assessee are allowed

ITA 790/JPR/2017[1998-99]Status: DisposedITAT Jaipur10 May 2019AY 1998-99

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…uld come within the meaning of the word "production". 18. One more aspect needs to be highlighted. By the said judgment, this Court affirmed the decision of the Karnataka High Court in the case of CIT vs. Mysore Minerals Ltd. (2001) 166 CTR (Kar) 142 : (2001) 250 ITR 725 (Kar). 19. In the case of CIT vs. N.C. Budharaja & Co. & Anr. (1993) 114 CTR (SC) 420 : (1993) 204 ITR 412 (SC), the question which arose for determination before this Court was whether construction of a dam to store water (reservoir) can be characterised as amounting to manufacturing or producing an article. It was held that the word "manufactur…

Income Tax Officer, Ward-5-4, Jaipur vs. Sandeep Singh Choudhary (HUF), Jaipur

In the result, the appeals of the assessee are allowed

ITA 689/JPR/2017[2012-13]Status: DisposedITAT Jaipur10 May 2019AY 2012-13

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…uld come within the meaning of the word "production". 18. One more aspect needs to be highlighted. By the said judgment, this Court affirmed the decision of the Karnataka High Court in the case of CIT vs. Mysore Minerals Ltd. (2001) 166 CTR (Kar) 142 : (2001) 250 ITR 725 (Kar). 19. In the case of CIT vs. N.C. Budharaja & Co. & Anr. (1993) 114 CTR (SC) 420 : (1993) 204 ITR 412 (SC), the question which arose for determination before this Court was whether construction of a dam to store water (reservoir) can be characterised as amounting to manufacturing or producing an article. It was held that the word "manufactur…

Income Tax Officer, Udaipur vs. M/S Arihant Tiles & Marbles(P)Ltd

C.A. No.-008036-008036 - 2009Supreme Court02 Dec 2009
Section 2Section 80I

…thin the meaning of the word "production”. One more aspect needs to be highlighted. By the said judgment, this Court affirmed the decision of the Karnataka High Court in the case of Commissioner of Income Tax vs. Mysore Minerals Ltd, (2001) 250 ITR 725 (Kar). In the case of Commissioner of Income Tax Vs. N.C. Budharaja & Co., reported in 204 ITR 412 (SC), the question which arose for determination before this Court was whether construction of a dam to store water (reservoir) can be characterised as amounting to manufacturing or producing an article. It was held tha…

CIT v. Mysore Minerals Ltd. (250 ITR 725) — Cited in 6 Judgments | BharatTax