CIT v. Prabhusdas

282 ITR 568High Court2006#6956 most cited

What is CIT v. Prabhusdas authority for?

The actual cost of plant and machinery installed and used for an industrial undertaking must be considered for determining its SSI status, not the aggregate value of all business machinery.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. Prabhusdas · section 32(1)(iia) · additional depreciation · SSI status · industrial undertaking · plant and machinery · actual cost

Sections most often in play

Section 143(3)Section 147Section 148Section 14ASection 153ASection 234BSection 234DSection 32(1)(iia)

Issues it is cited on

section 32(1)(iia)clarificatory amendmentsection 140section 148(2)section 234dadditional depreciationsection 32(1)kelvinatorbest judgment assessmentincome escaping assessmentsection 36(1)(iii)profits and gains of business or profession

Judgments citing CIT v. Prabhusdas

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 790/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…egarded as the original commodity but is recognized in a trade as a new and distinct commodity. 6.5 Reference needs to be made to the decision rendered in the case of Commissioner of Income-tax vs. Prabhudas Kishordas Tabacco Products P.Ltd reported in [2006] 282 ITR 568 (Guj), wherein it was held:- "9. The tests to ascertain whether an activity amounts to manufacture or production of an article or thing have been laid down and reiterated by various decisions of the apex court and this High Court. Broadly, the requirement is that the raw material must be, in the first instance, subjected to a process of such a na…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bangalore

In the result, all the COs by assessee in CO

ITA 785/BANG/2024[2020-21]Status: DisposedITAT Bangalore23 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…egarded as the original commodity but is recognized in a trade as a new and distinct commodity. 6.5 Reference needs to be made to the decision rendered in the case of Commissioner of Income-tax vs. Prabhudas Kishordas Tabacco Products P.Ltd reported in [2006] 282 ITR 568 (Guj), wherein it was held:- "9. The tests to ascertain whether an activity amounts to manufacture or production of an article or thing have been laid down and reiterated by various decisions of the apex court and this High Court. Broadly, the requirement is that the raw material must be, in the first instance, subjected to a process of such a na…

Deputy Commissioner of Income-Tax, Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 783/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…egarded as the original commodity but is recognized in a trade as a new and distinct commodity. 6.5 Reference needs to be made to the decision rendered in the case of Commissioner of Income-tax vs. Prabhudas Kishordas Tabacco Products P.Ltd reported in [2006] 282 ITR 568 (Guj), wherein it was held:- "9. The tests to ascertain whether an activity amounts to manufacture or production of an article or thing have been laid down and reiterated by various decisions of the apex court and this High Court. Broadly, the requirement is that the raw material must be, in the first instance, subjected to a process of such a na…

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Enterprises, Bengaluru

In the result, all the COs by assessee in CO

ITA 782/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…egarded as the original commodity but is recognized in a trade as a new and distinct commodity. 6.5 Reference needs to be made to the decision rendered in the case of Commissioner of Income-tax vs. Prabhudas Kishordas Tabacco Products P.Ltd reported in [2006] 282 ITR 568 (Guj), wherein it was held:- "9. The tests to ascertain whether an activity amounts to manufacture or production of an article or thing have been laid down and reiterated by various decisions of the apex court and this High Court. Broadly, the requirement is that the raw material must be, in the first instance, subjected to a process of such a na…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Khs Machinery Pvt. Ltd., Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 2169/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2013-14
Section 11BSection 143(3)Section 80I

…observed that since computers have not been excluded in the note 2(b) of aforesaid notification 10.12.1999 accordingly these have to be plant and machinery. Hon’ble Jurisdictional High Court in the case of CIT vs. Prabhusdas kishordas Tobecco products P. Ltd. 282 ITR 568 (Guj.) held that for determining the ascertaining the status of industrial undertaking SSI, the actual cost of plant and machinery which is installed in the industrial undertaking and used for the purpose of business of the undertaking has to be adopted. The provision does not stipulate taking the aggregate value of plant and machinery of the bus…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Khs Machinery Pvt. Ltd., Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 2168/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2012-13
Section 11BSection 143(3)Section 80I

…observed that since computers have not been excluded in the note 2(b) of aforesaid notification 10.12.1999 accordingly these have to be plant and machinery. Hon’ble Jurisdictional High Court in the case of CIT vs. Prabhusdas kishordas Tobecco products P. Ltd. 282 ITR 568 (Guj.) held that for determining the ascertaining the status of industrial undertaking SSI, the actual cost of plant and machinery which is installed in the industrial undertaking and used for the purpose of business of the undertaking has to be adopted. The provision does not stipulate taking the aggregate value of plant and machinery of the bus…

Khs Machinery Pvt.Ltd., Ahmedabad vs. The Dy.CIT, Circle-2(1)(2), Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 181/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2011-12
Section 11BSection 143(3)Section 80I

…observed that since computers have not been excluded in the note 2(b) of aforesaid notification 10.12.1999 accordingly these have to be plant and machinery. Hon’ble Jurisdictional High Court in the case of CIT vs. Prabhusdas kishordas Tobecco products P. Ltd. 282 ITR 568 (Guj.) held that for determining the ascertaining the status of industrial undertaking SSI, the actual cost of plant and machinery which is installed in the industrial undertaking and used for the purpose of business of the undertaking has to be adopted. The provision does not stipulate taking the aggregate value of plant and machinery of the bus…

Khs Machinery Pvt.Ltd., Ahmedabad vs. The Dy.CIT, (OSD)-1, Circle-4, Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 1148/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2009-10
Section 11BSection 143(3)Section 80I

…observed that since computers have not been excluded in the note 2(b) of aforesaid notification 10.12.1999 accordingly these have to be plant and machinery. Hon’ble Jurisdictional High Court in the case of CIT vs. Prabhusdas kishordas Tobecco products P. Ltd. 282 ITR 568 (Guj.) held that for determining the ascertaining the status of industrial undertaking SSI, the actual cost of plant and machinery which is installed in the industrial undertaking and used for the purpose of business of the undertaking has to be adopted. The provision does not stipulate taking the aggregate value of plant and machinery of the bus…

Khs Machinery Pvt.Ltd., Ahmedabad vs. The ACIT. (OSD)-I, Range-4, Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 1314/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2008-09
Section 11BSection 143(3)Section 80I

…observed that since computers have not been excluded in the note 2(b) of aforesaid notification 10.12.1999 accordingly these have to be plant and machinery. Hon’ble Jurisdictional High Court in the case of CIT vs. Prabhusdas kishordas Tobecco products P. Ltd. 282 ITR 568 (Guj.) held that for determining the ascertaining the status of industrial undertaking SSI, the actual cost of plant and machinery which is installed in the industrial undertaking and used for the purpose of business of the undertaking has to be adopted. The provision does not stipulate taking the aggregate value of plant and machinery of the bus…

Khs Machinery Pvt.Ltd., Ahmedabad vs. The ACIT. Range-4, Ahmedabad

The appeal of the assessee is partly allowed for statistical purposes

ITA 2948/AHD/2010[2006-07]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2006-07
Section 11BSection 143(3)Section 80I

…observed that since computers have not been excluded in the note 2(b) of aforesaid notification 10.12.1999 accordingly these have to be plant and machinery. Hon’ble Jurisdictional High Court in the case of CIT vs. Prabhusdas kishordas Tobecco products P. Ltd. 282 ITR 568 (Guj.) held that for determining the ascertaining the status of industrial undertaking SSI, the actual cost of plant and machinery which is installed in the industrial undertaking and used for the purpose of business of the undertaking has to be adopted. The provision does not stipulate taking the aggregate value of plant and machinery of the bus…

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

…ock Products (P) Ltd V. ACIT,Circle-1, Thiruvalla (2013) 40 Taxmann.com 302 (Cochin -Trib) 6. Kores India Ltd. vs. CCE (2004) 174 ELT 7 (SC) 7. M/s.Aspin Wall & Co.. V. CIT (2001) 251 ITR 323 (SC) 8. CIT V. Prabhudas Kishoredas Tobacco Products (P) Ltd (2006) 282 ITR 568 (Guj). 9. Commissioner of Sales Tax Vs. Dr.Sukhdeo (1969) 23 STC 385, 387 (SC). 10. CST Vs. Jagannath Cotton Company (1995) 99 STC 83, 86 (SC) 11. Devidas Goplakrishnan Vs. State of Punjab (1967) 20 STC 430 (SC) 12. CIT Vs. N.C.Budharaja & Co., (1993) 204 ITR 412 (SC) 13. CIT Vs. Shree Thriven! Foods (2015) 59 Taxmann.com 292 (HP) 14. Idandas V.…

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

…ock Products (P) Ltd V. ACIT,Circle-1, Thiruvalla (2013) 40 Taxmann.com 302 (Cochin -Trib) 6. Kores India Ltd. vs. CCE (2004) 174 ELT 7 (SC) 7. M/s.Aspin Wall & Co.. V. CIT (2001) 251 ITR 323 (SC) 8. CIT V. Prabhudas Kishoredas Tobacco Products (P) Ltd (2006) 282 ITR 568 (Guj). 9. Commissioner of Sales Tax Vs. Dr.Sukhdeo (1969) 23 STC 385, 387 (SC). 10. CST Vs. Jagannath Cotton Company (1995) 99 STC 83, 86 (SC) 11. Devidas Goplakrishnan Vs. State of Punjab (1967) 20 STC 430 (SC) 12. CIT Vs. N.C.Budharaja & Co., (1993) 204 ITR 412 (SC) 13. CIT Vs. Shree Thriven! Foods (2015) 59 Taxmann.com 292 (HP) 14. Idandas V.…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…l.) - CIT v. Acrow India Ltd.: 188 ITR 485 (Bom.) CIT vs. Elgi Ultra Industries Ltd. : 25 - taxmann.com 561 (Mad.) - MkU (Armours) Ltd. v. CIT: 279 CTR 504 (All.) - IT v AAR ESS Exim (P) Ltd: 372 ITR 111 (Del.) Prabhudas Kishoredas Tobacco Products Pvt - Ltd: 282 ITR 568 (Guj.) - Liberty Group Marketing Division v. CIT: 164 Taxman 608 (P&H) Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page 310 of 484 Claas India Ltd v ACIT : 21 SOT 580 (Del.) - f) In view of the above, in respect of deductio…

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 1009/BANG/2015[2007-08]Status: DisposedITAT Bangalore20 Sept 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…cle results in a new and different article then it would amount to a manufacturing activity. 12.3 Furthermore, reference can be made to the decision of the Hon’ble Gujarat High Court in the case of CIT v. Prabhudas Kishordas Tobacco Products (P.) Ltd. [2006] 282 ITR 568, 573 (Guj), wherein it was held as follows: “The tests to ascertain whether an activity amounts to manufacture or production of an article or thing have ITA No.767 to 771/2014 & 1008- & 1009/Bang/2015 Page 20 of 72 been laid down and reiterated by various decisions of the apex court and this High Court. Broadly, the requirement is that the raw ma…

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 1008/BANG/2015[2004-05]Status: DisposedITAT Bangalore20 Sept 2016AY 2004-05

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…cle results in a new and different article then it would amount to a manufacturing activity. 12.3 Furthermore, reference can be made to the decision of the Hon’ble Gujarat High Court in the case of CIT v. Prabhudas Kishordas Tobacco Products (P.) Ltd. [2006] 282 ITR 568, 573 (Guj), wherein it was held as follows: “The tests to ascertain whether an activity amounts to manufacture or production of an article or thing have ITA No.767 to 771/2014 & 1008- & 1009/Bang/2015 Page 20 of 72 been laid down and reiterated by various decisions of the apex court and this High Court. Broadly, the requirement is that the raw ma…

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 767/BANG/2014[2007-08]Status: DisposedITAT Bangalore20 Sept 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…cle results in a new and different article then it would amount to a manufacturing activity. 12.3 Furthermore, reference can be made to the decision of the Hon’ble Gujarat High Court in the case of CIT v. Prabhudas Kishordas Tobacco Products (P.) Ltd. [2006] 282 ITR 568, 573 (Guj), wherein it was held as follows: “The tests to ascertain whether an activity amounts to manufacture or production of an article or thing have ITA No.767 to 771/2014 & 1008- & 1009/Bang/2015 Page 20 of 72 been laid down and reiterated by various decisions of the apex court and this High Court. Broadly, the requirement is that the raw ma…

CIT v. Prabhusdas (282 ITR 568) — Cited in 16 Judgments | BharatTax