CIT v. Sterling Foods (Goa)

213 ITR 851High Court1995#11282 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2009 to 2021.

Issues it is cited on

section 80 company india business

Judgments citing CIT v. Sterling Foods (Goa)

Addl.CIT, Special Range- 4, New Delhi vs. Indraprastha Gas Ltd., New Delhi

The appeal of the assessee is hereby allowed

ITA 6714/DEL/2018[2011-12]Status: DisposedITAT Delhi19 Mar 2021AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6714/Del/2018 : Asstt. Year : 2011-12 Ita No. 6715/Del/2018 : Asstt. Year : 2012-13 Addl. Cit, Vs Indraprastha Gas Ltd., Special Range-4, Plot No. 4, Igl Bhawan, Sector-9, New Delhi R.K. Puram, New Delhi-110022 (Appellant) (Respondent) Pan No. Aaaci5076R Assessee By : Sh. Rajat Jain, Ca Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 01.03.2021 Date Of Pronouncement: 19.03.2021

For Appellant: Sh. Rajat Jain, CAFor Respondent: Ms. Sunita Singh, CIT DR

Section 147Section 32Section 32(1)(iia)

…shrimps and prawns and processed or frozen shrimps and prawns. xii. CIT Vs Relish Foods (SC) 237ITR 59 xiii. Golden Hind Shipping (India) P. Ltd. Vs CIT (Del) 240 ITR 324 CIT Vs Poyilakada Fisheries P. Ltd. (Ker) 240 ITR 445 xiv. CIT Vs Sterling Foods (Bom) 213 ITR 851 xv. CIT Vs George Maijo (Mad) 250 ITR 440 ITA Nos. 6714 & 6715/Del/2018 10 Indraprastha Gas Ltd. 16. Further, the ld. DR argued that the activity of the assessee is only of compressing the natural gas. In fact, as stated by the assessee, the natural gas which reached to CNG stations is already compressed to a pressure 18 to 26 bar and it is co…

Indraprastha Gas Ltd., New Delhi vs. Addl.CIT, Special Range- 4, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6489/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Jan 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6489/Del/2017 : Asstt. Year : 2013-14 Indraprastha Gas Ltd., Vs Addl. Cit, Plot No. 4, Igl Bhawan, Special Range-4, Sector-9, R.K. Puram, New Delhi New Delhi-110022 (Appellant) (Respondent) Pan No. Aaaci5076R Assessee By : Sh. Rajat Jain, Ca Revenue By : Sh. Gaurav Dudeja, Sr. Dr Date Of Hearing: 09.11.2020 Date Of Pronouncement: 05.01.2021

For Appellant: Sh. Rajat Jain, CAFor Respondent: Sh. Gaurav Dudeja, Sr. DR

Section 271(1)(c)Section 32Section 32(1)(iia)

…shrimps and prawns and processed or frozen shrimps and prawns. xii. CIT Vs Relish Foods (SC) 237ITR 59 xiii. Golden Hind Shipping (India) P. Ltd. Vs CIT (Del) 240 ITR 324 CIT Vs Poyilakada Fisheries P. Ltd. (Ker) 240 ITR 445 xiv. CIT Vs Sterling Foods (Bom) 213 ITR 851 xv. CIT Vs George Maijo (Mad) 250 ITR 440 16. Further, the ld. DR argued that the activity of the assessee is only of compressing the natural gas. In fact, as stated by the assessee, the natural gas which reached to CNG stations is already compressed to a pressure 18 to 26 bar and it is compressed up to 250 bar in three stages. Besides this, the…

ACIT, Circle - 41, Kolkata vs. M/S. Anmol Textiles, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2031/KOL/2014[2011-2012]Status: DisposedITAT Kolkata17 Apr 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2031/Kol/2014 Assessment Year : 2011-12 Acit, Circle-41, Kolkata -Vs- M/S Anmol Textiles [Pan: Aadfn 4059 K] (Appellant) (Respondent)

For Appellant: Shri P.K. Srihari, CITFor Respondent: Shri S.M. Surana, Advocate

Section 10BSection 133ASection 14Section 143(3)Section 80ISection 9

…process which was irreversible and end product was distinct and different in character. It was marketed as a commodity different from plain glass. The assessee was held to be entitled to the benefit of section 80I. (iv) In CIT vs. Sterling Foods (Goa) (1995) 213 ITR 851 (Bom) Hon'ble Bombay High Court held that the three expressions namely processing, 'manufacture and production used in various taxing statutes which are not interchangeable expressions. They are often used in juxtaposition. But they convey different concepts and refer to different . activities. Processing is much wider concept. Every process does…

Commissioner of Income Tax vs. Gitwako Farms (I) P.Ltd

The appeal is dismissed

ITA/740/2010HC Delhi18 Feb 2011

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

Section 143(3)Section 144ASection 80Section 80I

…ITA No740/2010 Page 1 of 16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + I.T.A. No.740/2010 % Date of Decision: 18.02.2011 Commissioner of Income Tax New Delhi-IV …. Appellant Through: Ms. Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand, Advocate Versus M/s.Gitwako Farma (I) Pvt. Ltd. …. Respondent Through: Mr. P.C. Yadav, Advocate CORAM: HON’BLE MR. JUSTICE A.K. SIKRI HON’BLE MR. JUSTICE M.L. MEHTA 1. Whether reporters of Local papers may be allowed to see the judgment? Yes 2. To be referred…

Commissioner of Income Tax vs. Gitwako Farms (I) P.Ltd

The appeal is dismissed

ITA - 740 / 2010HC Delhi18 Feb 2011

Section 143(3)Section 144ASection 80Section 80I

M/S Titanor Components Ltd vs. CIT & Anr

ITA - 24 / 1999HC Delhi04 Feb 2011

For Appellant: Mr.C.S. Jain and Mr. G. Tushar Rao, AdvocatesFor Respondent: Ms. Prem Lata Bansal, Advocate

Section 260ASection 80Section 80I

…ome Tax (Appeal) [hereinafter referred to as „CIT(A)‟]. The CIT(A) sustained the order of the assessing officer. In arriving at his conclusion, the CIT(A) placed reliance on the judgment of the Bombay High Court in the case of CIT vs Sterling Foods (Goa) 213 ITR 851, even though the said decision pertained to the provisions of Section 80HH of the I.T. Act, since it used the same expression „manufacture‟ or „production‟ of articles. 6.1 On facts, the CIT(A) more or less replicated the view of the assessing officer by holding that coating of titanium substrates by the assessee did not result in its con…

C.I.T vs. J.D.Farms

ITA - 755 / 2007HC Delhi08 Sept 2009

Section 147Section 148Section 260ASection 80Section 80H

…awns. In common parlance they remain known as shrimps and prawns. This judgment in Sterling Food's case [1986] 63 STC 239 (SC), has been ![](_page_12_Picture_1.jpeg) rightly applied by the Bombay High Court, in the case of CIT v. Sterling Foods (Goa) [1995] 213 ITR 851, to a claim under section 80HH of the Income-tax Act and it has been held that the activity of processing of prawns is not an activity of manufacture or production." 11.It is clear from the aforesaid judgments that in cases where the business concerns the livestock (chicks or prawns or shrimps etc.) normal rule is that the process of treating th…

C.I.T vs. J.D.Farms

ITA - 915 / 2007HC Delhi08 Sept 2009

Section 147Section 148Section 260ASection 80Section 80H

…awns. In common parlance they remain known as shrimps and prawns. This judgment in Sterling Food's case [1986] 63 STC 239 (SC), has been ![](_page_11_Picture_1.jpeg) rightly applied by the Bombay High Court, in the case of CIT v. Sterling Foods (Goa) [1995] 213 ITR 851, to a claim under section 80HH of the Income-tax Act and it has been held that the activity of processing of prawns is not an activity of manufacture or production." 11.It is clear from the aforesaid judgments that in cases where the business concerns the livestock (chicks or prawns or shrimps etc.) normal rule is that the process of treating th…

C.I.T vs. J.D.Farms

ITA - 740 / 2007HC Delhi08 Sept 2009

Section 147Section 148Section 80Section 80H

…common parlance they remain known as shrimps and prawns. This judgment in Sterling Food's case [1986] 63 STC 239 (SC), has been ٩ -:0 ![](_page_10_Picture_1.jpeg) rightly applied by the Bombay High Court, in the case of CIT v. Sterling Foods (Goa) [1995] 213 ITR 851, to a claim under section 80HH of the Income-tax Action of the Income-tax Action of processing of prawns is not an activity of manufacture or production." 11.It is clear from the aforesaid judgments that in cases where the business concerns the livestock (chicks or prawns or shrimps etc.) normal rule is that the process of treating these livesto…