CIT v. Sadhu Forging Ltd.

336 ITR 444High Court2011#1559 most cited

What is CIT v. Sadhu Forging Ltd. authority for?

Receipts from the sale of scrap generated during manufacturing or production activities are eligible for deduction under Section 80-IB of the Income-tax Act.

73

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2013 to 2024.

Also referred to as

CIT v. Sadhu Forging Ltd. · 336 ITR 444 · section 80-IB · scrap sale · manufacturing · production · profit based deduction · eligible for deduction

Also reported as

172 Taxmann 5

Sections most often in play

Section 1961Section 14ASection 80IBSection 115JBSection 132Section 153ASection 142(1)Section 143(2)
Read the full judgment

Issues it is cited on

section 2(15a)section 17(2)(iiia)profit split methodsection 92ca(4)section 17(2)comparable uncontrolled price methodcost plus methodinterest on interestsection 43asection 32(1)(iia)section 80hsection 80ib

Judgments citing CIT v. Sadhu Forging Ltd.

DCIT, Madurai vs. Penguin Apparels P Ltd., Madurai

In the result, the appeal of the Revenue in ITA

ITA 390/CHNY/2014[2009-10]Status: DisposedITAT Chennai27 Apr 2016AY 2009-10

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. Nos.2230/Mds/2013 & 390/Mds/2014 "नधा"रण वष" /Assessment Years : 2010-2011 & 2009-2010. The Assistant Commissioner M/S. Penguin Apparels P. Ltd. Of Income Tax, Vs. Plot No.2, Meenakshmi Nagar, Circle I(1) Gst Road, Pasumalai, Madurai Madurai 625 004. [Pan Aabcp 7832P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. A.V. Sreekanth, IRS, JCITFor Respondent: Shri. R. Srinivasan, Advocate
Section 115JSection 143(1)Section 143(2)Section 143(3)

…erty to do manufacturing activity not only for himself but for others also. Consequently profits derived from job work done for others also quality for deduction under sec. 80IB of the Act and further supported with the decision of CIT vs. Sadhu Forging Ltd 336 ITR 444 were it was held that activity of forging which involves heat treatment of material to produce automobile parts is ‘’manufacture’’ and, therefore, labour charges and job work charges earned by the assessee for doing the job of forging for customers are gains derived from industrial undertakings and the same are entitled for deduction under Sec…

ACIT, Madurai vs. M/S. Penguin Apparels P. Ltd., Madurai

In the result, the appeal of the Revenue in ITA

ITA 2230/CHNY/2013[2010-11]Status: DisposedITAT Chennai27 Apr 2016AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. Nos.2230/Mds/2013 & 390/Mds/2014 "नधा"रण वष" /Assessment Years : 2010-2011 & 2009-2010. The Assistant Commissioner M/S. Penguin Apparels P. Ltd. Of Income Tax, Vs. Plot No.2, Meenakshmi Nagar, Circle I(1) Gst Road, Pasumalai, Madurai Madurai 625 004. [Pan Aabcp 7832P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. A.V. Sreekanth, IRS, JCITFor Respondent: Shri. R. Srinivasan, Advocate
Section 115JSection 143(1)Section 143(2)Section 143(3)

…erty to do manufacturing activity not only for himself but for others also. Consequently profits derived from job work done for others also quality for deduction under sec. 80IB of the Act and further supported with the decision of CIT vs. Sadhu Forging Ltd 336 ITR 444 were it was held that activity of forging which involves heat treatment of material to produce automobile parts is ‘’manufacture’’ and, therefore, labour charges and job work charges earned by the assessee for doing the job of forging for customers are gains derived from industrial undertakings and the same are entitled for deduction under Sec…

Daman Plastics, Mumbai vs. Addl CIT Cir 15(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 7507/MUM/2012[2009-10]Status: DisposedITAT Mumbai16 Dec 2015AY 2009-10
For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Satyajit Mandal, DR
Section 80DSection 80I

…d in favour of the assessee and affirmed the allowability of deduction on the job work charges u/s 80D. While deciding the issue in favour of the assessee, Tribunal relied on the judgment of the Hon‟ble Delhi High Court in the case of Sadhu Forging Ltd (2011) 336 ITR 444 and others. For the sake of completeness of this order, the said prara 5 is extracted as under:- “5. Assessee has shown small miscellaneous income on account of miscellaneous sales at Rs. 2,819/-. The Hon‟ble Delhi High Court in the case of Sadhu Forging Ltd (2011) 336 ITR 444 has held that sale of scrap / labour charges and job work charges are…

DCIT 9(2), Mumbai vs. Kryfs Power Components Ltd, Mumbai

ITA 9106/MUM/2010[2006-07]Status: DisposedITAT Mumbai04 Nov 2015AY 2006-07
For Appellant: Shri Yogesh TharFor Respondent: Shri R.A. Dhyani
Section 143(1)Section 147Section 148Section 254(1)Section 80I

…al Representative (DR)supported the order of the AO.The Authrorised Representative(AR)contended that there was direct relationship between the sale of scrap and industrial undertaking.He relied upon the cases of Nirma Ltd. (367 ITR 12) and Sadhu Forging Ltd. (336 ITR 444). 5.We have heard the rival submissions and perused the material before us. We find that the AO had excluded the income arising out of sale of scrap as she was of the opinion that it did not have direct nexus with the manufacturing activity of the undertaking, that the assessee is a manufacturer of electric laminates and other articles, that the…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

ITA-480/2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

ITA-302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

ITA-151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

Commissioner of Income Tax vs. M/S Delhi Press Patra Prakashan Ltd

ITR-49-50/1996HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

The Commissioner of Income Tax vs. Delhi Press Patra Prakashan Lt

ITA - 480 / 2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

CIT vs. Delhi Press Patra Prakashan Ltd

ITA - 302 / 2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

Commissioner of Income Tax

ITA/302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

Commissioner of Income Tax

ITA/151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…

Commissioner of Income Tax

ITA/480/2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page 1 of 45 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2013 + ITR 49-50/1996 COMMISSIONER OF INCOME TAX ..... Appellant versus M/S DELHI PRESS PATRA PRAKASHAN LTD ..… Respondent + ITA 151/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 302/2002 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent + ITA 480/2005 COMMISSIONER OF INCOME TAX-IV ..... Appellant versus DELHI PRESS PATRA PRAKASHAN LTD ..... Respondent Advoc…