CIT v. Sudarshan Chemicals Industries Ltd.

245 ITR 769High Court2000#1946 most cited

What is CIT v. Sudarshan Chemicals Industries Ltd. authority for?

Proceeds from the sale of scrap packing material are to be included in the total turnover for computing deduction under section 80HHC. However, the turnover should be restricted to receipts that have an element of profit.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2006 to 2025.

Also referred to as

CIT v. Sudarshan Chemicals Industries Ltd. · 245 ITR 769 · section 80HHC · scrap sales · packing material · total turnover · element of profit

Sections most often in play

Section 80HHCSection 143(3)Section 28(iiid)Section 35DSection 37(1)Section 40(a)(i)Section 115JBSection 271(1)(c)

Issues it is cited on

section 80hhc(3)section 90(3)section 43b(a)section 256(2)section 115jasection 80hhcinterest on refundsection 80hsection 80msection 80hhsection 28(iv)section 35d

Judgments citing CIT v. Sudarshan Chemicals Industries Ltd.

ACIT Cir. 7(1), Mumbai vs. M/S. Novartis India Ltd., Mumbai

In the result, the appeal of assessee in ITA No

ITA 443/MUM/2006[1999-2000]Status: DisposedITAT Mumbai13 Apr 2017AY 1999-2000

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am Dy. Commissioner Of Income Tax, Novartis India Ltd. Circle 7(1) Sandoz House, Dr. Annie Acit Circle 7(1), Vs. Besant Road, Mumbai-400 018 Aayakar Bhavan, Mumbai-20 Pan No. Aaach2914F Appellant .. Respondent Co No. 101/Mum/2006 (In Ita No.443/Mum2006 For Ay 1999-2000)

Section 143(3)Section 147Section 148Section 195Section 40Section 801ASection 801A(9)Section 80H

…The department's stand in this regard has also been confirmed in the case Ponds India Limited vs. DC1T (164 ITD 33) as decided by Mumbai Bench of the Tribunal. Further, it may be pointed out that the decision in the case of Sudarshan Chemicals Industries Ltd 245 ITR 769 (Born) on the issue of exclusion of excise duty element from total turnover has not been accepted by the Department and SLP has been recommended on this issue. With due respect to the Hon'ble Bombay High Court, in view of the above and the clear provision of law as enshrined in Section 80HHC, the above items are to be included in computing the fi…

M/S. Novartis India Ltd., Mumbai vs. DCIT Cir. - 7(1), Mumbai

In the result, the appeal of assessee in ITA No

ITA 2179/MUM/2006[1999-2000]Status: DisposedITAT Mumbai13 Apr 2017AY 1999-2000

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am Dy. Commissioner Of Income Tax, Novartis India Ltd. Circle 7(1) Sandoz House, Dr. Annie Acit Circle 7(1), Vs. Besant Road, Mumbai-400 018 Aayakar Bhavan, Mumbai-20 Pan No. Aaach2914F Appellant .. Respondent Co No. 101/Mum/2006 (In Ita No.443/Mum2006 For Ay 1999-2000)

Section 143(3)Section 147Section 148Section 195Section 40Section 801ASection 801A(9)Section 80H

…The department's stand in this regard has also been confirmed in the case Ponds India Limited vs. DC1T (164 ITD 33) as decided by Mumbai Bench of the Tribunal. Further, it may be pointed out that the decision in the case of Sudarshan Chemicals Industries Ltd 245 ITR 769 (Born) on the issue of exclusion of excise duty element from total turnover has not been accepted by the Department and SLP has been recommended on this issue. With due respect to the Hon'ble Bombay High Court, in view of the above and the clear provision of law as enshrined in Section 80HHC, the above items are to be included in computing the fi…

The Dy CIT Cir.1(1), Mumbai vs. M/S. Aegis Logistics Ltd, Mumbai

Appeal stands allowed

ITA 8372/MUM/2004[1999-2000]Status: DisposedITAT Mumbai10 Mar 2017AY 1999-2000

Bench: S/Sh.Rajendra & C. N. Prasadआयकर अपील सं./Ita/7825/Mum/2004,िनधा"रण वष" /Assessment Year:1999-2000 आयकर अपील सं./Ita/6905/Mum/2006 ,िनधा"रण वष" /Assessment Year:1999-2000 Aegis Logistics Limited Acit, Circle-1(1) 403, Peninsula Chambers, Morarjee Mills Mumbai. Compound,G.K. Marg, Lower Parel(W) Vs. Mumbai-400 013. Pan:Aaaca 3302 N (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A./8372/Mum/2004 ,िनधा"रण वष" /Assessment Year:1999-2000 Acit, Circle-1(1) Vs. Aegis Logistics Limited Mumbai. Mumbai-400013 (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri S.K. Mishra-Dr अपीलाथ" क" ओर से /Assessee By: Shri Percy Pardiwala/Ms. Vasanti Patel सुनवाई क" तारीख / Date Of Hearing: 09/02/2017 घोषणा क" तारीख / Date Of Pronouncement:10/03/2017 लेखा लेखा सद"य लेखा लेखा सद"य सद"य, राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार/ Per Rajendra A.M.- अनुसार Challenging The Order Dated 16.6.2004 Of The Cit(A)-I,Mumbai The Assessee & The Assessing Officer(Ao)Have Filed Cross Appeals For The Year Under Consideration.The Assessee Has Also Filed Against The Penalty Imposed U/S.271(1)(C) For The Year Under Appeal.We Will Be Deciding All The Appeals By Single Common Order.Assessee-Company,Engaged In Business Of Manufacturing Of Chemicals,Filed Its Return Of Income,On 31.12.1999,Declaring Total Income Of Rs.5.97Crores.The Ao Completed Assessment U/S.143(3) Of The Act On 28.3.2002 Determin -Ing Its Income At Rs.13.93Crores. During The Course Of Hearing Before Us The Authorised Representative (Ar) Stated That The Assessee Was Not Interested In Pursuing Grounds No1.A, 1.C, 1.D & 1.E. Hence,Same Stand Dismissed, As Not Pressed.

For Appellant: Shri Percy Pardiwala/Ms. Vasanti PatelFor Respondent: Shri S.K. Mishra-DR
Section 143(3)Section 271(1)(c)

…आयकर अपीलीय अिधकरण, मुंबई “ए” खंडपीठ म" Income-tax Appellate Tribunal -“A”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and C. N. Prasad,Judicial Member आयकर अपील सं./ITA/7825/Mum/2004,िनधा"रण वष" /Assessment Year:1999-2000 आयकर अपील सं./ITA/6905/Mum/2006 ,िनधा"रण वष" /Assessment Year:1999-2000 Aegis Logistics Limited ACIT, Circle-1(1) 403, Peninsula Chambers, Morarjee Mills Mumbai. Compound,G.K. Marg, Lower Parel(W) Vs. Mumbai-400 013. PAN:AAACA 3302 N (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A./8372/Mum/2004 ,िनधा"रण वष" /Assessm…

M/S. Aegis Logistics Ltd., Mumbai vs. ACIT Cir. 1(1), Mumbai

Appeal stands allowed

ITA 7825/MUM/2004[1999-2000]Status: DisposedITAT Mumbai10 Mar 2017AY 1999-2000

Bench: S/Sh.Rajendra & C. N. Prasadआयकर अपील सं./Ita/7825/Mum/2004,िनधा"रण वष" /Assessment Year:1999-2000 आयकर अपील सं./Ita/6905/Mum/2006 ,िनधा"रण वष" /Assessment Year:1999-2000 Aegis Logistics Limited Acit, Circle-1(1) 403, Peninsula Chambers, Morarjee Mills Mumbai. Compound,G.K. Marg, Lower Parel(W) Vs. Mumbai-400 013. Pan:Aaaca 3302 N (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A./8372/Mum/2004 ,िनधा"रण वष" /Assessment Year:1999-2000 Acit, Circle-1(1) Vs. Aegis Logistics Limited Mumbai. Mumbai-400013 (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri S.K. Mishra-Dr अपीलाथ" क" ओर से /Assessee By: Shri Percy Pardiwala/Ms. Vasanti Patel सुनवाई क" तारीख / Date Of Hearing: 09/02/2017 घोषणा क" तारीख / Date Of Pronouncement:10/03/2017 लेखा लेखा सद"य लेखा लेखा सद"य सद"य, राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार/ Per Rajendra A.M.- अनुसार Challenging The Order Dated 16.6.2004 Of The Cit(A)-I,Mumbai The Assessee & The Assessing Officer(Ao)Have Filed Cross Appeals For The Year Under Consideration.The Assessee Has Also Filed Against The Penalty Imposed U/S.271(1)(C) For The Year Under Appeal.We Will Be Deciding All The Appeals By Single Common Order.Assessee-Company,Engaged In Business Of Manufacturing Of Chemicals,Filed Its Return Of Income,On 31.12.1999,Declaring Total Income Of Rs.5.97Crores.The Ao Completed Assessment U/S.143(3) Of The Act On 28.3.2002 Determin -Ing Its Income At Rs.13.93Crores. During The Course Of Hearing Before Us The Authorised Representative (Ar) Stated That The Assessee Was Not Interested In Pursuing Grounds No1.A, 1.C, 1.D & 1.E. Hence,Same Stand Dismissed, As Not Pressed.

For Appellant: Shri Percy Pardiwala/Ms. Vasanti PatelFor Respondent: Shri S.K. Mishra-DR
Section 143(3)Section 271(1)(c)

…आयकर अपीलीय अिधकरण, मुंबई “ए” खंडपीठ म" Income-tax Appellate Tribunal -“A”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and C. N. Prasad,Judicial Member आयकर अपील सं./ITA/7825/Mum/2004,िनधा"रण वष" /Assessment Year:1999-2000 आयकर अपील सं./ITA/6905/Mum/2006 ,िनधा"रण वष" /Assessment Year:1999-2000 Aegis Logistics Limited ACIT, Circle-1(1) 403, Peninsula Chambers, Morarjee Mills Mumbai. Compound,G.K. Marg, Lower Parel(W) Vs. Mumbai-400 013. PAN:AAACA 3302 N (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A./8372/Mum/2004 ,िनधा"रण वष" /Assessm…

DCIT Cir 7(1) vs. M/S Novartis India Ltd

ITA 5258/MUM/2003[1997 - 98]Status: DisposedITAT Mumbai25 Jan 2017
For Appellant: S/Shri J.D. Mistry & Nitesh JoshiFor Respondent: S/Shri P.R. Ghosh & K.V. Vispute- DR

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “आई आई” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई आई आई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“I”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and C. N. Prasad,Judicial Member आयकर अपील सं./I.T.A./5238/Mum/2003 ,िनधा"रण वष" /Assessment Year:1997-1998 आयकर अपील सं./I.T.A./6224/Mum/2004 ,िनधा"रण वष" /Assessment Year:1998-1999 आयकर अपील सं./I.T.A./6225/Mum/2004 ,िनधा"रण वष" /Assessment Year:1999-2000 Novartis India Ltd. ACIT-Circle-7(1) (Formerly known as Hindustan Ciba Gieg…

Smit Singapore Pte Ltd, Mumbai vs. DDIT (It) RG 2(1), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1220/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Jan 2017AY 2010-11

Bench: Shri D. Karunakara Rao & Shri C.N. Prasadsmit Singapore Pte Ltd., फनाभ/ Deputy Director Of Income Srbc & Associates, Tax (International Vs. 14Th Floor, The Ruby, Taxation), Circle-2(1), R.No. 120, 1St Floor, Scindia 29, Senapati Bapat Marg, Dadar (W), Mumbai – 400 028. House, Ballard Pier, N.M. Road, Mumbai – 400038. स्थामी रेखा सं./ Pan : Aaccs1031L (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) फनाभ/ Deputy Director Of Income Tax Smit Singapore Pte Ltd., (International Taxation), Circle- Srbc & Associates, Vs. 2(1), R.No. 120, 1 St Floor, 14Th Floor, The Ruby, Scindia House, Ballard Pier, 29, Senapati Bapat Marg, N.M. Road, Mumbai – 400038. Dadar (W), Mumbai – 400 028. स्थामी रेखा सं./ Pan : Aaccs1031L (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Assessee By : Shri M.P. Lohia & Nikhil Tiwari प्रत्मथी की ओय से/ Revenue By : Shri Sanjay Bahadur, Cit-Dr

For Appellant: Shri M.P. Lohia & Nikhil TiwariFor Respondent: Shri Sanjay Bahadur, CIT-DR
Section 154Section 234BSection 44ASection 44B

…the said para 8 of the Tribunal‟s order is extracted as under:- “8. We have considered the rival contentions. The issue under consideration is squarely covered by the decision of Hon‟ble Bombay High Court in the case of Sudershan Chemicals Industries Limited 245 ITR 769, wherein it was held that services tax is not to be included in the gross receipts while computing assessee‟s income. The decision of the Tribunal as relied on by the CIT (A) and AO are distinguishable on facts. In the case of Siem Offshore Inc. Reported at 337 ITR 207, relied on by the lower authorities, we found that the services tax formed a p…

M/S. Tata Motors Ltd., Mumbai vs. Jt. CIT Spl. RG. - 2, Mumbai

Appeal of the AO is dismissed

ITA 7148/MUM/2004[1998-1999]Status: DisposedITAT Mumbai06 Jan 2017AY 1998-1999
For Appellant: Shri Dinesh VyasFor Respondent: Shri-Anand Mohan-CIT-DR
Section 254(1)Section 37

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “ “ “ “ ई” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, , , , सी एवं सी सी. एन सी एन एन. "साद एन "साद "साद,, "याियक "साद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील अपील संसंसंसं/ ITA/6214/M/2003: िनधा"रण िनधा"रण वष" वष"/Assessment Year-1997-98 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष…

Tata Motors Ltd vs. DCIT RG - 2(1)

Appeal of the AO is dismissed

ITA 6214/MUM/2003[1997 - 98]Status: DisposedITAT Mumbai06 Jan 2017
For Appellant: Shri Dinesh VyasFor Respondent: Shri-Anand Mohan-CIT-DR
Section 254(1)Section 37

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “ “ “ “ ई” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, , , , सी एवं सी सी. एन सी एन एन. "साद एन "साद "साद,, "याियक "साद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील अपील संसंसंसं/ ITA/6214/M/2003: िनधा"रण िनधा"रण वष" वष"/Assessment Year-1997-98 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष…

ITO 8(2)2, Mumbai vs. Kiara Jewellery P.Ltd, Mumbai

In the result, appeal filed by the Revenue in ITA No

ITA 5040/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Dec 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.5040/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) I.T.O. – 8(2)-2, M/S Kiara Jewellery Pvt. बनाम/ R. No. 212/216A, 2Nd Floor, Ltd., V. Aayakar Bhavan, Unit No. 180, 1St Floor, M.K. Road, Sdf Vi, Mumbai – 400 020. Seepz, Sez, Andheri (E), Mumbai – 400 096. "थायी लेखा सं./Pan :Aacck4789M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Hiro RaiFor Respondent: Shri A.K. Dhondial
Section 10ASection 143(3)Section 70Section 71Section 72

…ula for deduction u/s 10AA is as as follows: Profit of the Business X Export Turnover ----------------------- Total Turnover The assessee relied upon decision of Hon’ble Bombay High Court in the case of CIT v. Suderashan Chemicals Industries Limited (2000) 245 ITR 769(Bom.). The ld. CIT(A) granted relief to the assessee by holding as under:- ITA 5040/Mum/2014 11 “ I have carefully considered the submissions and contention of the Ld. AR of the appellant and also carefully gone through the facts and explanation given by the Ld. AR of the appellant as well as the Ld. AO. I find that the similar issue arose for…

DCIT, Bangalore vs. M/S Cisco Systems (India) Pvt. Ltd., Bangalore

In the result, the appeal of the revenue is partly allowed

ITA 1447/BANG/2013[2005-06]Status: DisposedITAT Bangalore15 Jul 2016AY 2005-06

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri G.R. Reddy, CIT-I (D. R.)For Respondent: Shri Chavali Narayan, C. A
Section 10ASection 251Section 260A

…, these two items would have to be excluded from the total turnover particularly in the absence of a legislative prescription to the contrary – CIT v Sudarshan Chemicals Industries Ltd. (2000) 163 IT(TP)A No.1447/Bang/2013 Page 6 of 15 CTR (Bom) 596: (2000) 245 ITR 769 (Bom) applied; CIT v Lakshmi Machine Works (2007) 210 CTR (SC) 1: (2007) 290 ITR 667 (SC) and CIT v Catapharma (India) (P) Ltd. (2007) 211 CTR (SC) 83: (2007) 292 ITR 641 (SC) relied on” 4.3 In the light of the above binding precedents, we direct the AO to exclude the above mentioned expenses both from the export turnover as well as from the tot…

M/S Trilogy E- Business Software India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals of the assessee as well as the revenue are partly allowed

ITA 33/BANG/2013[2008-09]Status: DisposedITAT Bangalore08 Jun 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoi.T. (T.P.) A. No.33/Bang/2013 (Assessment Year : 2008-09) M/S. Trilogy E-Business Software India Pvt. Ltd., No.1/2, Lalitha Nilaya, 4Th Cross, Rmv 2Nd Stage, Bhopsandra, Bangalore-560 094. …. Appellant. Vs. Dy. Commissioner Of Income Tax, Circle 12(4), Bangalore-560 001. ….. Respondent. I.T. (T.P.) A. No.115/Bang/2013 (Assessment Year : 2008-09) (By Revenue) Assessee By : Shri Padam Chand Khincha, C.A. Respondent By : Dr.P.K. Srihari, Addl. Cit (D.R.) Date Of Hearing : 18.5.2016. Date Of Pronouncement : 08.06.2016. O R D E R Per Shri Vijay Pal Rao, J.M. : These Cross Appeals Are Directed Against The Order Dated 6.11.2012 Of Commissioner Of Income Tax (Appeals)-Iv, Bangalore For The Assessment Year 2008-09. 2 It(Tp)A Nos.33 & 115/Bang/2013 2. The Assessee-Company Was Incorporated In June 2000 & Is Wholly Owned Subsidiary Of Versata International Inc., (Previously Known As Trilogy Inc.). During The Financial Year Relevant To The Assessment Year Under Consideration, The Assessee Has Provided Software Development Services As Well As Call Centre Services To Its Associated Enterprises (In Short ‘Aes’). The Assessee Is Compensated On Cost +10% Basis By Its Aes For The Services Provided By The Assessee. The Financial Results Of The Assessee For The Assessment Year Under Consideration Are Recorded By The Transfer Pricing Officer (In Short ‘Tpo’) In Paragraph 2.1 As Under :

For Appellant: Shri Padam Chand Khincha, C.AFor Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)

…of turnover. For this reason in addition, these two items would have to be excluded from the total turnover particularly in the absence of a legislative prescription to the contrary – CIT v Sudarshan Chemicals Industries Ltd. (2000) 163 CTR (Bom) 596: (2000) 245 ITR 769 (Bom) applied; CIT v Lakshmi Machine Works (2007) 210 CTR (SC) 1: (2007) 290 ITR 667 (SC) and CIT v Catapharma (India) (P) Ltd. (2007) 211 CTR (SC) 83: (2007) 292 ITR 641 (SC) relied on” 16.3 In the light of the above binding precedent, we are of the view that the order of the CIT(A) is correct and in accordance with law and he is justified in d…

ITO, Bangalore vs. M/S Net Devices India Pvt. Ltd., Bangalore

In the result, the appeal of the Revenue as well as C

ITA 1099/BANG/2011[2005-06]Status: DisposedITAT Bangalore25 May 2016AY 2005-06

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)
Section 10ASection 80HSection 92C(2)

…items would have to be excluded from the total turnover particularly in the absence of a legislative prescription to the contrary – CIT v Sudarshan Chemicals Industries Ltd. (2000) 7 IT(T.P)A No.1099/Bang/2011 & C.O. No.19/Bang/2012 163 CTR (Bom) 596: (2000) 245 ITR 769 (Bom) applied; CIT v Lakshmi Machine Works (2007) 210 CTR (SC) 1: (2007) 290 ITR 667 (SC) and CIT v Catapharma (India) (P) Ltd. (2007) 211 CTR (SC) 83: (2007) 292 ITR 641 (SC) relied on” 5.3 In the light of the above binding precedent, we are of the view that the order of the CIT(A) is correct and in accordance with law and he is justified in di…

M/S. Strides Arcolab Ltd., Navi Mumbai vs. ITO - 10(3)(4), Mumbai

In the result, assessee’s cross objection is partly allowed

ITA 641/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Apr 2016AY 2003-2004

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

For Appellant: Shri Nitesh JoshiFor Respondent: Shri N.K. Chand
Section 115JSection 35

…to form part of total turnover for computing deduction under section 80HHC. Though, assessee had excluded the excise duty from the total turnover following the judgment of Hon'ble Jurisdictional High Court in CIT v/s Sudarshan Chemical Industries Ltd. [2000] 245 ITR 769 (Bom.), but the Assessing Officer reasoning that Department has filed SLP against the said decision of the Hon'ble Bombay High Court rejected assessee’s contention. 67. The learned Commissioner (Appeals), however, following the decision of the Hon'ble Jurisdictional High Court, as referred to above,, directed the Assessing Officer to exclude sal…

M/S. Affiliated Computer Services of India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 1303/BANG/2010[2006-07]Status: DisposedITAT Bangalore27 Apr 2016AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Keerthi Narayan, C.AFor Respondent: Shri G.R. Reddy, CIT-I (D.R)
Section 10ASection 143(3)Section 253(1)(d)

…of turnover. For this reason in addition, these two items would have to be excluded from the total turnover particularly in the absence of a legislative prescription to the contrary – CIT v Sudarshan Chemicals Industries Ltd. (2000) 163 CTR (Bom) 596: (2000) 245 ITR 769 (Bom) applied; CIT v Lakshmi Machine Works (2007) 210 CTR (SC) 1: (2007) 290 ITR 667 (SC) and CIT v Catapharma (India) (P) Ltd. (2007) 211 CTR (SC) 83: (2007) 292 ITR 641 (SC) relied on” 8 I T (T.P) A No.1303/Bang/2010 3.3 In the light of the above binding precedents, we direct the AO to exclude the above mentioned expenses both from the export…

Kshema Technologies (Since Merged With Mphasis Ltd), Bangalore vs. ACIT, Bangalore

In the result, the assessee's appeal is allowed for statistical

ITA 1105/BANG/2012[2005-06]Status: DisposedITAT Bangalore22 Apr 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Mrs. Neera Malhotra, CIT-II (D.R)
Section 92CSection 92C(3)

…of turnover. For this reason in addition, these two items would have to be excluded from the total turnover particularly in the absence of a legislative prescription to the contrary – CIT v Sudarshan Chemicals Industries Ltd. (2000) 163 CTR (Bom) 596: (2000) 245 ITR 769 (Bom) applied; CIT v Lakshmi Machine Works (2007) 210 CTR (SC) 1: (2007) 290 ITR 667 (SC) and CIT v Catapharma (India) (P) Ltd. (2007) 211 CTR (SC) 83: (2007) 292 ITR 641 (SC) relied on” 16.3 In the light of the above binding precedents, we are of the view that the orders of the CIT(A) is correct and in accordance with law 29 IT(T.P)A No.1105 &…

Director of Income Tax I vs. Pvt Ltd

The appeals are dismissed

ITA/403/2013HC Delhi28 Sept 2015
Section 194Section 201Section 44Section 44BSection 80H

…ITA Nos. 403/2013 & 384/2015 Page 1 of 10 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 27. + ITA 403/2013 DIRECTOR OF INCOME TAX I ..... Appellant Through Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel and Ms Shikha Garg, Advocate. versus MITCHELL DRILLING INTERNATIONAL PVT LTD. ..... Respondent Through Mr Piyush Kaushik, Advocate. AND 29. + ITA 384/2015 PR. COMMISS…

Director of Income Tax I vs. Pvt Ltd

The appeals are dismissed

ITA/384/2015HC Delhi28 Sept 2015
Section 194Section 201Section 44Section 44BSection 80H

…ITA Nos. 403/2013 & 384/2015 Page 1 of 10 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 27. + ITA 403/2013 DIRECTOR OF INCOME TAX I ..... Appellant Through Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel and Ms Shikha Garg, Advocate. versus MITCHELL DRILLING INTERNATIONAL PVT LTD. ..... Respondent Through Mr Piyush Kaushik, Advocate. AND 29. + ITA 384/2015 PR. COMMISS…

Commissioner of Income Tax, Coimbatore vs. M/S. Lakshmi Machine Works

C.A. No.-004409-004409 - 2005Supreme Court25 Apr 2007
For Respondent: M/s. Lakshmi Machine Works
Section 143(1)(a)Section 143(2)Section 80H

…80HHC. Aggrieved by the said decision, the Department carried the matter in appeal to the Tribunal. Following the judgment of the Bombay High Court in the case of Commissioner of Income-Tax v. Sudarshan Chemicals Industries Ltd. and another \026 (2000) 245 ITR 769 (Bom.), the Department’s appeal stood dismissed. Hence, this civil appeal. The short point which arises for consideration in this civil appeal is: whether excise duty and sales tax were includible in the "total turnover", which was the denominator in the formula contained in Section 80HHC(3) as it stood in the material time. For t…

Commissioner of Income Tax vs. M/S High Polymer Labs Ltd

ITA - 133 / 2006HC Delhi22 Aug 2006
Section 260ASection 80H

…urt has already declined to admit an appeal raising a similar question of law. She also says that in Commissioner of Income Tax vs. Chloride India Ltd., [2002] 256 ITR 625 and Commissioner of Income Tax vs. Sudarshan Chemicals Industries Ltd., [2000] 245 ITR 769, a view has been taken by the Calcutta High Court and by the Mumbai High Court respectively in favour of the assessee and against the Revenue. Following the decisions in the aforesaid cases as well as the view expressed by this Court in Rollatainers, we are of the view that so far as this issue is concerned, the Revenue has not rai…