CIT v. Premier Tobacco Packers Pvt. Ltd.

284 ITR 222High Court2006#10457 most cited

What is CIT v. Premier Tobacco Packers Pvt. Ltd. authority for?

Thrashing and re-drying of tobacco leaves is considered a manufacturing activity for income tax purposes.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2023.

Also referred to as

CIT v. Premier Tobacco Packers Pvt. Ltd. · 284 ITR 222 · manufacturing · tobacco leaves · thrashing · re-drying · income tax

Judgments citing CIT v. Premier Tobacco Packers Pvt. Ltd.

DCIT, Central Circle-1, Udipur vs. M/S. Wagad Constrution Company, Udaipur

In the result, appeals of the Revenue are dismissed

ITA 30/JODH/2020[2014-15]Status: DisposedITAT Jodhpur12 Jan 2023AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Venkatesh V. (JCIT-Sr.DR)
Section 143(1)

…r judgments in cases of :- i. India Cine Agencies v. CIT (2009) 308 ITR 98 (SC) ii. Bangalore Water Supply and Sewerage v. R. Rajappa AIR 1978 SC 548 iii. CITY. J.B. Kharwar and Sons [1987] 163 TTR 394(Guj) iv. CIT v. Premier Tobacco Packers (P) Ltd. [2006] 284 ITR 222 (Mad.) v. Singh Engg. Works (P) Ltd.(Supra) (All). 26.4 In support of same relevant bills on which additional depreciation was claimed were submitted at the time of hearing on 21.12.2016 to Ld. AO is enclosed again for your ready reference. 26.5 But on checking all the bills the AO could not point out any specific query in respect of relevant b…

ITO 33 (3) (4), Mumbai vs. Sudarshan R. Kharbanda, Mumbai

The appeal of the Revenue is dismissed

ITA 2160/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2011-12 Income Tax Officer-33(3)(4), Shri Sudarshan R. C-12, R. No.604, बनाम/ Kharbanda, Prop. Time Link, Pratyakshakar Bhavan, 17/301, Evershine Vs. Bandra Kurla Complex, Millennium Paradise, Thakur Bandra (East), Village, Kandivali (Eat), Mumbai-400051 Mumbai-400101 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No.Ahdpk9148D

Section 80I

…xii. Even, buying tendu lives and tobacco and thereafter making bidi amounts to manufacturing (CIT vs Prabhudas Kishoredas Tobacco Products) 154 taxman 404 (Guj.). xiii. Tobacco curing was held to be manufacturing in CIT vs Premier Tobacco Packers Pvt. Ltd. 284 ITR 222 (Mad.). xiv. Hon‟ble Madras High Court in CIT vs P Damodaran (2006) 282 ITR 466 (Mad.) held that cable joining kit is manufacturing. xv. Hon‟ble Apex Court in Vijay Ship Breaking Corporation vs CIT 175 taxman 77 held that even ship breaking activity would entitle to deduction u/s 80 HH & 80IA of the Act. 37 Sudarshan R. Kharbanda xvi. The Hon‟…

West Bengal State Electricity Distribution Co. Ltd., Kolkata vs. The DCIT, Cir-2, Kolkata

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 872/KOL/2015[2011-2012]Status: DisposedITAT Kolkata31 Oct 2017AY 2011-2012

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…manufacture, CIT vs Jansons & Co. (2006) 283 ITR 175 (All) – welding, soldering and lacquering of brass wares, CIT vs Vinbros & Co. (2008) 218 CTR 634 (Mad) – blending and bottling of Indian made foreign liquor, CIT vs Premier Tobacco Packers Pvt. Ltd. (2006) 284 ITR 222 (Mad) – thrashing and re-drying of tobacco leaves, CIT vs Ramsons Organics Ltd. (2010) 228 CTR 502 (Del) – exporting processed stone, marble, granite etc. held to be a manufacturing activity for the purposes of section 108 CIT vs Jamal Photo Industries (I) Pvt. Ltd. (2006) 287 ITR 620 (Mad) – processing of film and printing photographs 5 I.T.A.…

West Bengal State Electricity Distribution Co. Ltd., Kolkata vs. The DCIT, Cir-2, Kolkata

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 871/KOL/2015[2010-2011]Status: DisposedITAT Kolkata31 Oct 2017AY 2010-2011

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…manufacture, CIT vs Jansons & Co. (2006) 283 ITR 175 (All) – welding, soldering and lacquering of brass wares, CIT vs Vinbros & Co. (2008) 218 CTR 634 (Mad) – blending and bottling of Indian made foreign liquor, CIT vs Premier Tobacco Packers Pvt. Ltd. (2006) 284 ITR 222 (Mad) – thrashing and re-drying of tobacco leaves, CIT vs Ramsons Organics Ltd. (2010) 228 CTR 502 (Del) – exporting processed stone, marble, granite etc. held to be a manufacturing activity for the purposes of section 108 CIT vs Jamal Photo Industries (I) Pvt. Ltd. (2006) 287 ITR 620 (Mad) – processing of film and printing photographs 5 I.T.A.…

DCIT, Cir-2(2), Kolkata vs. M/S West Bengal State Electricity Distribution Co. Ltd., Kolkata

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 1002/KOL/2015[2011-2012]Status: DisposedITAT Kolkata31 Oct 2017AY 2011-2012

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…manufacture, CIT vs Jansons & Co. (2006) 283 ITR 175 (All) – welding, soldering and lacquering of brass wares, CIT vs Vinbros & Co. (2008) 218 CTR 634 (Mad) – blending and bottling of Indian made foreign liquor, CIT vs Premier Tobacco Packers Pvt. Ltd. (2006) 284 ITR 222 (Mad) – thrashing and re-drying of tobacco leaves, CIT vs Ramsons Organics Ltd. (2010) 228 CTR 502 (Del) – exporting processed stone, marble, granite etc. held to be a manufacturing activity for the purposes of section 108 CIT vs Jamal Photo Industries (I) Pvt. Ltd. (2006) 287 ITR 620 (Mad) – processing of film and printing photographs 5 I.T.A.…

DCIT, Cir-2(2), Kolkata vs. M/S West Bengal State Electricity Distribution Co. Ltd., Kolkata

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 1001/KOL/2015[2010-2011]Status: DisposedITAT Kolkata31 Oct 2017AY 2010-2011

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…manufacture, CIT vs Jansons & Co. (2006) 283 ITR 175 (All) – welding, soldering and lacquering of brass wares, CIT vs Vinbros & Co. (2008) 218 CTR 634 (Mad) – blending and bottling of Indian made foreign liquor, CIT vs Premier Tobacco Packers Pvt. Ltd. (2006) 284 ITR 222 (Mad) – thrashing and re-drying of tobacco leaves, CIT vs Ramsons Organics Ltd. (2010) 228 CTR 502 (Del) – exporting processed stone, marble, granite etc. held to be a manufacturing activity for the purposes of section 108 CIT vs Jamal Photo Industries (I) Pvt. Ltd. (2006) 287 ITR 620 (Mad) – processing of film and printing photographs 5 I.T.A.…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Thane

In the result, the Revenue’s appeal for A

ITA 2033/MUM/2015[2011-12]Status: DisposedITAT Mumbai01 Dec 2016AY 2011-12

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain Income Tax Officer-3(4) Shri Ulhas Gopal Karle 6Th Floor, Ashar It Park 204, Kalika Tower Road No. 16Z, Wagle Vs. Opp. Pratap Cinema Industrial Estate Kolbad Road Thane (W) 400604 Thane (W) 400601 Pan – Afypk0221L Appellant Respondent

For Appellant: Shri Saurabh DeshpandeFor Respondent: Shri Deepak Tikekar
Section 143(1)Section 143(3)Section 80Section 80I

…. xii. Even, buying tendu lives and tobacco and thereafter making bidi amounts to manufacturing (CIT vs Prabhudas Kishoredas Tobacco Products) 154 taxman 404 (Guj.). xiii. Tobacco curing was held to be manufacturing in CIT vs Premier Tobacco Packers Pvt. Ltd. 284 ITR 222 (Mad.). xiv. Hon’ble Madras High Court in CIT vs P Damodaran (2006) 282 ITR 466 (Mad.) held that cable joining kit is manufacturing. xv. Hon’ble Apex Court in Vijay Ship Breaking Corporation vs CIT 175 taxman 77 held that even ship breaking activity would entitle to deduction u/s 80 HH & 80IA of the Act. xvi. The Hon’ble Karnataka High Court in C…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Thane

The appeals of the Revenue are dismissed

ITA 973/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Oct 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L

Section 80I

…xii. Even, buying tendu lives and tobacco and thereafter making bidi amounts to manufacturing (CIT vs Prabhudas Kishoredas Tobacco Products) 154 taxman 404 (Guj.). xiii. Tobacco curing was held to be manufacturing in CIT vs Premier Tobacco Packers Pvt. Ltd. 284 ITR 222 (Mad.). 14 Shri Ulhas Gopal Karle ITA No.2369/Mum/2013 & xiv. Hon’ble Madras High Court in CIT vs P Damodaran (2006) 282 ITR 466 (Mad.) held that cable joining kit is manufacturing. xv. Hon’ble Apex Court in Vijay Ship Breaking Corporation vs CIT 175 taxman 77 held that even ship breaking activity would entitle to deduction u/s 80 HH & 80IA of…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Mumbai

The appeals of the Revenue are dismissed

ITA 2369/MUM/2013[2009-10]Status: DisposedITAT Mumbai16 Oct 2015AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L

Section 80I

…xii. Even, buying tendu lives and tobacco and thereafter making bidi amounts to manufacturing (CIT vs Prabhudas Kishoredas Tobacco Products) 154 taxman 404 (Guj.). xiii. Tobacco curing was held to be manufacturing in CIT vs Premier Tobacco Packers Pvt. Ltd. 284 ITR 222 (Mad.). 14 Shri Ulhas Gopal Karle ITA No.2369/Mum/2013 & xiv. Hon’ble Madras High Court in CIT vs P Damodaran (2006) 282 ITR 466 (Mad.) held that cable joining kit is manufacturing. xv. Hon’ble Apex Court in Vijay Ship Breaking Corporation vs CIT 175 taxman 77 held that even ship breaking activity would entitle to deduction u/s 80 HH & 80IA of…

Commissioner of Income Tax vs. M/s. Chebrolu Agros Private Limited

ITTA/434/2011HC Telangana09 Jul 2013
Section 80H

…or the following reasons: The learned Tribunal has found that the Commissioner of Income Tax (Appeals) has decided the matters following the judgment of the Madras High Court in the case of C.I.T. vs. Premier Tobacco Packers Pvt. Ltd., reported in 284 ITR 222, wherein it has been held that the processing and drying of tobacco is a manufacturing activity and is eligible for deduction under Section 80HH of the Income Tax Act. Therefore, no question of law involved for decision of this Court. The appeals are accordingly dismissed. ___________________…