CIT v. Peerless Consultancy (P) Ltd.

186 ITR 609High Court1990#13686 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2020.

Judgments citing CIT v. Peerless Consultancy (P) Ltd.

COMMISSIONER OF INCOME TAX-III vs. SHRI NARENDRA R

In the result, we do not find any merit in these appeals

ITA/259/2014HC Karnataka10 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260Section 260A

…1 CTR 553 (DEL), ‘CIT VS. MS/KIRAN KAPOOR’, 372 ITR 321 (DEL), ‘CIT VS. B.SURESH’, 313 ITR 149 (SC), ‘CIT VS. PEERLESS CONSULTANCY AND SERVICE (P.) LTD.’, (2001) 248 ITR 178 (SC), ‘CIT VS. PEERLESS CONSULTANCY AND SERVICES (P.) LTD.’, (1990) 186 ITR 609 (CALCUTTA), ‘CHILLIES EXPORT HOUSE LIMITD VS. CIT’, (1997) 225 ITR 814 (SC), ‘CIT VS. DATACON (P.) LTD.’, (1985) 155 ITR 766 (KARNATAKA). 8. We have considered the submissions made by learned counsel for the parties and have perused the record. The singular issue, which arises for consideration in this appeal, is whether the assessee is…

STRIDES ARCOLAB LTD,NAVI MUMBAI vs. ASST CIR 10(3), MUMBAI

In the result, the appeals assessee is partly allowed for statistical purposes

ITA 8614/MUM/2011[2007-08]Status: DisposedITAT Mumbai08 Jun 2018AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Strides Shasun Limited The Asst. Commissioner Of (Formerly Known As Strides Income Tax Circle 10(3), Arcolab Limited) 201, Mumbai Vs. Devavrata, Sector 17, Vashi, Navi Mumbai-400 703 Appellant .. Respondent Pan No. Aadcs8104P

For Appellant: Percy J. Pardiwala &For Respondent: Jayant Kumar &
Section 10BSection 143(3)Section 144C(13)Section 1O

…rt further observed that the activities involved in a data processing company would 23 clearly fall within the concept of goods, though not manufacture of goods. 9. In the case of CIT v. Peerless Consultancy Services (P) Ltd. (1990) 90 CTR (Cal) 73 : (1990) 186 ITR 609 (Cal) : TC 24R.235, the Calcutta High Court also held that a data processing company is an industrial company for the purpose of Finance Act, 1981.' 24. Hon'ble Delhi High Court also had had also considered the issue whether processed data can be termed as something manufactured or produced in the case of CIT v. HLS India Ltd. [2011] 335 ITR 292…

COMMISSIONER OF INCOME TAX,DEL vs. M/S DEWAN CHAND SATYAPAL

ITA/87/2003HC Delhi21 Dec 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 143(3)Section 260ASection 263Section 80

…". It was held by the Calcutta High Court that it does amount to manufacture or production and the question was answered in favour of the assessee. 9. The assessee had placed heavy reliance on the decision reported as CIT v. Peerless Consultancy (P) Ltd 186 ITR 609. The Court had noticed a previous ruling of the Karnataka High Court, and held as follows: “In support of the contention that the business activity of the assessee is industrial in nature, reliance has been placed on a decision of the Karnataka High Court in the case of CIT v. Datacons (P.) Ltd. [1985] 155 ITR 66, where it was held that the…

COMMISSIONER OF INCOME TAX vs. M/S. DEWAN CHAND SATYAPAL

ITA-87/2003HC Delhi21 Dec 2012
Section 143(3)Section 260ASection 263Section 80

…". It was held by the Calcutta High Court that it does amount to manufacture or production and the question was answered in favour of the assessee. 9. The assessee had placed heavy reliance on the decision reported as CIT v. Peerless Consultancy (P) Ltd 186 ITR 609. The Court had noticed a previous ruling of the Karnataka High Court, and held as follows: “In support of the contention that the business activity of the assessee is industrial in nature, reliance has been placed on a decision of the Karnataka High Court in the case of CIT v. Datacons (P.) Ltd. [1985] 155 ITR 66, where it was held that the…

COMMISSIONER OF INCOME TAX vs. M/S HLS INDIA LTD.

The appeals are dismissed

ITA/194/2005HC Delhi11 May 2011

Bench: Coming To These Legal Issues It Would Be Pertinent, In The Light Of Facts & Circumstances Of These Cases, First Of All To Succinctly Narrate The Genesis Of Instant Prolonged Tax Dispute Between The Revenue & The Assessee.

Section 260Section 32Section 32ASection 80

…ITA Nos. 194/2005, 208/2002 & Ors. Connected Matters Page 1 of 52 * THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.627/2005,194/2005, 515/2006, 501/2006 208/2002, 504/2006, 683/2005, 716/2005,1081/2005 899/2007, 668/2008, 296/2010 & 433/2009 Reserved on : 07.04.2011 Date of Decision : 11.05.2011 Commissioner of Income Tax Delhi-IV, New Delhi ……Appellant Through: Ms. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anand, Advocate. Versus M/s. HLS India Ltd. (Now HLS Asia Ltd.) ……Respondent Through: Mr. Ajay Vohra, Ms. Kavita Jha and Mr. Somnath Shukla,…

COMMISSIONER OF INCOME TAX vs. HLS ASIA LIMITED

The appeals are dismissed

ITA/296/2010HC Delhi11 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 260Section 32Section 32ASection 80

…) * THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.627/2005,194/2005, 515/2006, 501/2006 208/2002, 504/2006, 683/2005, 716/2005,1081/2005 899/2007 r 668/2008, 296/2010 & 433/2009 Reserved on : 07 .04.2011 Date of Decision : 11.05.2011 Commissioner of Income Tax Delhi-IV, New Delhi ••••.• Appellant Through: Ms. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anand, Advocate. M/s. HLS India Ltd. (Now HLS Asia Ltd.} Versus ...... Respondent Through: Mr. Ajay Vohra, Ms. Kavita Jha and Mr. Somnath Shukla, Advocates. CORAM: HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE M.L. MEHTA 1. 2.…

COMMISSIONER OF INCOME TAX vs. M/S HLS INDIA LTD.

The appeals are dismissed

ITA - 194 / 2005HC Delhi11 May 2011

Bench: Coming To These Legal Issues It Would Be Pertinent, In The Light Of Facts & Circumstances Of These Cases, First Of All To Succinctly Narrate The Genesis Of Instant Prolonged Tax Dispute Between The Revenue & The Assessee.

Section 260Section 32Section 32ASection 80

…ITA Nos. 194/2005, 208/2002 & Ors. Connected Matters Page 1 of 52 * THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.627/2005,194/2005, 515/2006, 501/2006 208/2002, 504/2006, 683/2005, 716/2005,1081/2005 899/2007, 668/2008, 296/2010 & 433/2009 Reserved on : 07.04.2011 Date of Decision : 11.05.2011 Commissioner of Income Tax Delhi-IV, New Delhi ……Appellant Through: Ms. Prem Lata Bansal, Sr. Advocate with Mr. Deepak Anand, Advocate. Versus M/s. HLS India Ltd. (Now HLS Asia Ltd.) ……Respondent Through: Mr. Ajay Vohra, Ms. Kavita Jha and Mr. Somnath Shukla,…

CIT v. Peerless Consultancy (P) Ltd. (186 ITR 609) — Cited in 7 Judgments | BharatTax