CIT v. Rajasthan Spg. & Wvg. Mills Ltd.

137 Taxmann 249Reported decision2004#14874 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2021.

Judgments citing CIT v. Rajasthan Spg. & Wvg. Mills Ltd.

M/S. Alpha Design Technologies Private Limited, Bangalore vs. Income Tax Officer, Ward- 1(1)(2), Bangalore

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 1521/BANG/2019[2015-16]Status: DisposedITAT Bangalore27 Jan 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Prashanth Chandrashekar, CAFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Section 14Section 143(3)Section 148Section 37

…t in obtaining a benefit of enduring nature (sale orders) always and in many cases, the technical knowledge (repository) is important. The Ld. AR relied on the judgment of the Rajasthan High Court in the case of CIT vs. Rajasthan Spg. & Wvg. Mills Ltd. (2004) 137 Taxmann 249. The High Court held as follows: “16. From the aforesaid judgments of the Supreme Court, it is apparent that merely because the amount spent has been used for construction of a building or structure of permanent nature is not the decisive test for holding the expenses to be capital out-lay or revenue out-lay. The two tests emerging from the…

M/S. Alpha Design Technologies Private Limited, Bangalore vs. Income Tax Officer, Ward - 1(1)(2), Bangalore

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 1520/BANG/2019[2014-15]Status: DisposedITAT Bangalore27 Jan 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Prashanth Chandrashekar, CAFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Section 14Section 143(3)Section 148Section 37

…t in obtaining a benefit of enduring nature (sale orders) always and in many cases, the technical knowledge (repository) is important. The Ld. AR relied on the judgment of the Rajasthan High Court in the case of CIT vs. Rajasthan Spg. & Wvg. Mills Ltd. (2004) 137 Taxmann 249. The High Court held as follows: “16. From the aforesaid judgments of the Supreme Court, it is apparent that merely because the amount spent has been used for construction of a building or structure of permanent nature is not the decisive test for holding the expenses to be capital out-lay or revenue out-lay. The two tests emerging from the…

M/S. Alpha Design Technologies Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 11(1), Bangalore

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 1519/BANG/2019[2013-14]Status: DisposedITAT Bangalore27 Jan 2021AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Prashanth Chandrashekar, CAFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Section 14Section 143(3)Section 148Section 37

…t in obtaining a benefit of enduring nature (sale orders) always and in many cases, the technical knowledge (repository) is important. The Ld. AR relied on the judgment of the Rajasthan High Court in the case of CIT vs. Rajasthan Spg. & Wvg. Mills Ltd. (2004) 137 Taxmann 249. The High Court held as follows: “16. From the aforesaid judgments of the Supreme Court, it is apparent that merely because the amount spent has been used for construction of a building or structure of permanent nature is not the decisive test for holding the expenses to be capital out-lay or revenue out-lay. The two tests emerging from the…

M/S. Alpha Design Technologies Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 11(1), Bangalore

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 1518/BANG/2019[2012-13]Status: DisposedITAT Bangalore27 Jan 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Prashanth Chandrashekar, CAFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Section 14Section 143(3)Section 148Section 37

…t in obtaining a benefit of enduring nature (sale orders) always and in many cases, the technical knowledge (repository) is important. The Ld. AR relied on the judgment of the Rajasthan High Court in the case of CIT vs. Rajasthan Spg. & Wvg. Mills Ltd. (2004) 137 Taxmann 249. The High Court held as follows: “16. From the aforesaid judgments of the Supreme Court, it is apparent that merely because the amount spent has been used for construction of a building or structure of permanent nature is not the decisive test for holding the expenses to be capital out-lay or revenue out-lay. The two tests emerging from the…

M/S. Alpha Design Technologies Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 11(1), Bangalore

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 1517/BANG/2019[2011-12]Status: DisposedITAT Bangalore27 Jan 2021AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Prashanth Chandrashekar, CAFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Section 14Section 143(3)Section 148Section 37

…t in obtaining a benefit of enduring nature (sale orders) always and in many cases, the technical knowledge (repository) is important. The Ld. AR relied on the judgment of the Rajasthan High Court in the case of CIT vs. Rajasthan Spg. & Wvg. Mills Ltd. (2004) 137 Taxmann 249. The High Court held as follows: “16. From the aforesaid judgments of the Supreme Court, it is apparent that merely because the amount spent has been used for construction of a building or structure of permanent nature is not the decisive test for holding the expenses to be capital out-lay or revenue out-lay. The two tests emerging from the…

M/S. Alpha Design Technologies Private Limited, Bangalore vs. Income Tax Officer, Ward- 1(1)(2), Bangalore

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 1516/BANG/2019[2009-10]Status: DisposedITAT Bangalore27 Jan 2021AY 2009-10

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Prashanth Chandrashekar, CAFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Section 14Section 143(3)Section 148Section 37

…t in obtaining a benefit of enduring nature (sale orders) always and in many cases, the technical knowledge (repository) is important. The Ld. AR relied on the judgment of the Rajasthan High Court in the case of CIT vs. Rajasthan Spg. & Wvg. Mills Ltd. (2004) 137 Taxmann 249. The High Court held as follows: “16. From the aforesaid judgments of the Supreme Court, it is apparent that merely because the amount spent has been used for construction of a building or structure of permanent nature is not the decisive test for holding the expenses to be capital out-lay or revenue out-lay. The two tests emerging from the…

CIT v. Rajasthan Spg. & Wvg. Mills Ltd. (137 Taxmann 249) — Cited in 6 Judgments | BharatTax