CIT v. Sudershan Chemicals (Pvt) Ltd.

245 ITR 765Reported decision#24061 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2008.

Judgments citing CIT v. Sudershan Chemicals (Pvt) Ltd.

COMMISSIONER OF INCOME TAX DEL vs. M/S AHUJA RADIOS

The appeals are dismissed

ITA/1054/2006HC Delhi20 Oct 2008

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

For Appellant: Mrs Prem Lata BansalFor Respondent: Mr B.B. Ahuja Sr Advocate with
Section 260ASection 80H

…v Lakshmi Machine Works: [2007] 290 ITR 667 (SC) had not been rendered. Prior to the said decision of the Supreme Court, there were decisions of several High Courts including the decision of the Bombay High Court in CIT v Sudershan Chemicals (Pvt) Ltd.: 245 ITR 765, wherein it had been held that excise duty and sales tax were not to be included in “total turnover” for the purposes of Section 80HHC. However, it was the Supreme Court decision in Lakshmi Machine Works (supra), which set the issue at rest. The Supreme Court observed that “just as interest, commission etc. did not emanate from “turnover…

COMMISSIONER OF INCOME TAX vs. M/S AHUJA RADIOS

The appeals are dismissed

ITA/1127/2006HC Delhi20 Oct 2008

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

For Appellant: Mrs Prem Lata BansalFor Respondent: Mr B.B. Ahuja Sr Advocate with
Section 260ASection 80H

…v Lakshmi Machine Works: [2007] 290 ITR 667 (SC) had not been rendered. Prior to the said decision of the Supreme Court, there were decisions of several High Courts including the decision of the Bombay High Court in CIT v Sudershan Chemicals (Pvt) Ltd.: 245 ITR 765, wherein it had been held that excise duty and sales tax were not to be included in “total turnover” for the purposes of Section 80HHC. However, it was the Supreme Court decision in Lakshmi Machine Works (supra), which set the issue at rest. The Supreme Court observed that “just as interest, commission etc. did not emanate from “turnover…

COMMISSIONER OF INCOME TAX vs. AHUJA RADIOS

The appeals are dismissed

ITA/289/2007HC Delhi20 Oct 2008

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

For Appellant: Mrs Prem Lata BansalFor Respondent: Mr B.B. Ahuja Sr Advocate with
Section 260ASection 80H

…v Lakshmi Machine Works: [2007] 290 ITR 667 (SC) had not been rendered. Prior to the said decision of the Supreme Court, there were decisions of several High Courts including the decision of the Bombay High Court in CIT v Sudershan Chemicals (Pvt) Ltd.: 245 ITR 765, wherein it had been held that excise duty and sales tax were not to be included in “total turnover” for the purposes of Section 80HHC. However, it was the Supreme Court decision in Lakshmi Machine Works (supra), which set the issue at rest. The Supreme Court observed that “just as interest, commission etc. did not emanate from “turnover…

CIT v. Sudershan Chemicals (Pvt) Ltd. (245 ITR 765) — Cited in 3 Judgments | BharatTax