CIT v. Orient Paper Mills Ltd.

94 ITR 73High Court1974#26067 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Judgments citing CIT v. Orient Paper Mills Ltd.

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…which debars claim of deduction u/s 80-IA on captive consumption of any inputs or on captive production/ generation of any output. To support this view we get support from the decision of Hon’ble Calcutta High Court in CIT –vs.- Orient Papers Mills Ltd (1974) 94 ITR 73 (Cal) [affirmed by Apex Court in (1989) 176 ITR 110(SC)] & CBDT letter dated 03-10-2001 wherein it is clarified that tax holiday u/s 80-IA shall be available to undertakings engaged in generation of power for captive consumption. In fact, power generated by its power plant is also captively used by the cement plant for manufacturing of cement.…

THE WEST COAST PAPER MILLS LTD,MUMBAI vs. ADDL CIT 1(3), MUMBAI

Appeal stands allowed for Statistical Purposes

ITA 1965/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Jan 2017AY 2010-11

For Appellant: Shri Vijay Mehta -ARFor Respondent: Ms. Sunita Billa-DR

Section 14ASection 254(1)Section 80Section 80I

…have all been answered by the Supreme Court in the case of Orient Paper Mills Ltd., 176 ITR 110. This decision of the Supreme Court does not bring out the facts. It has only affirmed the decision of the Calcutta High Court in CIT v/s Orient Paper Mills Ltd., 94 ITR 73. The facts could only be found in the judgment of the Calcutta High Court. The assessee in that case owned a paper mill. It set up a plat for the manufacture of caustic soda, an essential chemical for use in the process of manufacture of paper. The assessee obtained a separate license for the manufacture of caustic soda and the plant was housed in…

ACIT 6(3), MUMBAI vs. MANOHAR CANISTERS P.LTD, MUMBAI

ITA 3287/MUM/2013[1994-95]Status: DisposedITAT Mumbai09 Oct 2015AY 1994-95

For Appellant: Shri M. SubramanianFor Respondent: Shri Santosh Mankoskar –Sr.AR

Section 143Section 143(3)Section 154Section 254(1)Section 263Section 801Section 801(2)Section 80I

…een fulfilled. After considering the submission of the assessee and the assessment order the FAA defined the work reconstruction and referred to the cases of Electronic Corporation of India Ltd. (151 ITR381), Devson Ltd. (98 ITR 311), Orient Paper Mills Ltd. (94 ITR 73), Gaikwad Foam & Rubber Co. Ltd. (35 ITR 662).He held that the industrial unit was not formed by splitting up or reconstruction of the business, that the business acquired by new corporate entity on a succession basis could not be termed reconstruction, that the new unit was set up with its own investment. He directed the AO to allow the deduction…