CIT v. Sultan and Sons Rice Mill

272 ITR 181High Court2005#8933 most cited

What is CIT v. Sultan and Sons Rice Mill authority for?

Industrial undertakings do not need to be registered under the Factories Act, 1948, to qualify for deductions under sections 80J and 80HH of the Income Tax Act. The issue of needing permission for generating steam or cooling power is also not a prerequisite.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Also referred to as

CIT v. Sultan and Sons Rice Mill · 272 ITR 181 · Section 80J · Section 80HH · Factories Act 1948 · industrial undertaking registration · steam power · cooling power

Judgments citing CIT v. Sultan and Sons Rice Mill

M/S India Impex, Mumbai vs. ACIT 19(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2858/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. India Impex V. Acit-19(1) Unit No. 4, 1St Floor Matru Mandir Building Brady Glady Plaza Bhatia Hospital Lane 1/447, Senpati Bapat Marg Javji Dadaji Marg Lower Parel, Mumbai – 400013 Grant Road (W) Mumbai - 400007 Pan: Aaafi5046A (Appellant) (Respondent) Assessee By : Shri R.S. Khandelwal Department By : Shri R.A. Dhyani

For Appellant: Shri R.S. KhandelwalFor Respondent: Shri R.A. Dhyani
Section 10ASection 143(2)

…ance on the following decisions – (a) Arihant Tiles & Marbles (P.) Ltd 320 ITR 79 (SC) (b) Pressure Piling Co. (India) Pvt Ltd 126 ITR 333 (Bom) (c) Veena Textiles (P) Ltd 40 CTR 233 (Mad) (d) V.N. Enterprises Ltd 439 ITR 624 (Cal) (e) Sultan & Sons Rice Mill 272 ITR 181 (All) 50. Considered the rival submissions and the material placed on record, we noticed that from the various papers and documents filed with us, the raw materials and imported goods have actually moved to the SEZ unit and there are sufficient evidences filed by the assesse. The AR has taken us through the payment to staff and labour which prov…

Saf Yeast Co. P.Ltd., Mumba vs. ACIT CC-7(1), Mumbai

Accordingly, ground No. 1 & 2 raised by the assessee is allowed

ITA 1800/MUM/2020[2013-14]Status: DisposedITAT Mumbai25 Oct 2021AY 2013-14

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2013-14 Deputy Commissioner Of Income M/S Saf Yeast Co. Pvt. Ltd., Tax Cc-7(1), Vs. 419, Swastik Chambers, Room No. 653, Aayakar Bhavan, Chembur, M.K. Road, Mumbai-400071. Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent Assessment Year: 2013-14 M/S Saf Yeast Co. Pvt. Ltd., Deputy Commissioner Of Income 419, Swastik Chambers, Chembur, Vs. Tax Cc-7(1), Mumbai-400071. Room No. 653, Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent Assessment Year: 2014-15 M/S Saf Yeast Co. Pvt. Ltd., Deputy Commissioner Of Income 419, Swastik Chambers, Chembur, Vs. Tax Cc-7(1), Mumbai-400071. Room No. 653, Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent

For Respondent: Mr. Hemant Chimanlal Leuwa, DR
Section 80I

…ngs generating steam power and cooling power. The assessee relied on a judgement of Hon’ble Allahabad High Court in the case of CIT vs Hanuman Rice Mills (275 ITR 79), wherein it was held that “Following the decision in CIT v. Sultan and Sons Rice Mill [2005] 272 ITR 181 (All.), it was to be held in the instant case that the M/s Saf Yeast Co. Pvt. Ltd. Tribunal was legally correct in allowing the assessee's claim under sections 80J and 80HH. These provisions do not require that the industrial undertaking should be registered under the Factories Act, 1948 to qualify for the deductions under the said provisions.”…

Dy CIT - CC- 7(1), Mumbai vs. M/S. Saf Yeast Co.Pvt. Ltd., Mumbai

Accordingly, ground No. 1 & 2 raised by the assessee is allowed

ITA 1714/MUM/2020[2013-14]Status: DisposedITAT Mumbai25 Oct 2021AY 2013-14

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2013-14 Deputy Commissioner Of Income M/S Saf Yeast Co. Pvt. Ltd., Tax Cc-7(1), Vs. 419, Swastik Chambers, Room No. 653, Aayakar Bhavan, Chembur, M.K. Road, Mumbai-400071. Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent Assessment Year: 2013-14 M/S Saf Yeast Co. Pvt. Ltd., Deputy Commissioner Of Income 419, Swastik Chambers, Chembur, Vs. Tax Cc-7(1), Mumbai-400071. Room No. 653, Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent Assessment Year: 2014-15 M/S Saf Yeast Co. Pvt. Ltd., Deputy Commissioner Of Income 419, Swastik Chambers, Chembur, Vs. Tax Cc-7(1), Mumbai-400071. Room No. 653, Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent

For Respondent: Mr. Hemant Chimanlal Leuwa, DR
Section 80I

…ngs generating steam power and cooling power. The assessee relied on a judgement of Hon’ble Allahabad High Court in the case of CIT vs Hanuman Rice Mills (275 ITR 79), wherein it was held that “Following the decision in CIT v. Sultan and Sons Rice Mill [2005] 272 ITR 181 (All.), it was to be held in the instant case that the M/s Saf Yeast Co. Pvt. Ltd. Tribunal was legally correct in allowing the assessee's claim under sections 80J and 80HH. These provisions do not require that the industrial undertaking should be registered under the Factories Act, 1948 to qualify for the deductions under the said provisions.”…

Saf Yeast Company P.Ltd, Mumbai vs. Asst CIT Cen Cir 40, Mumbai

In the result the appeal of the assessee for AY 2009-10 is partly allowed

ITA 1875/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 May 2018AY 2009-10

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 80I

…ngs generating steam power and cooling power. The assessee relied on a judgement of Hon'ble Allahabad High Court in the case of CIT vs Hanuman Rice Mills (275 ITR 79), wherein it was held that "Following the decision in CIT v. Sultan and Sons Rice Mill [2005] 272 ITR 181 (All.), it was to be held in the instant case that the Tribunal was legally correct in allowing the assessee's claim under sections 80J and 80HH. These provisions do not require that the industrial undertaking should be registered under the Factories Act, 1948 to qualify for the deductions under the said provisions." 26. Thus, the Tribunal has r…

DCIT Cen Cir 40, Mumbai vs. Saf Yeast Co. P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1780/MUM/2014[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM ITA No. 1635/Mum/2014 (A.Y. 2006-07) ITA No. 1637/Mum/2014 (A.Y. 2008-09) Saf Yeast Company Private Deputy Commissioner of Limited, 419, Swastik Income Tax, Central Circle- Vs. Chambers, Chembur, 40, Mumbai Mumbai-400 071 Appellant .. Respondent PAN No. AADCS9080J ITA No. 1778/Mum/2014 (A.Y. 2006-07) ITA No. 1780/Mum/2014 (A.Y. 2008-09) Deputy Commissioner of Saf Yeast Company Private Income Tax, Central Circle- Limited, 419, Swastik Vs. 40, Mumbai Chambers, Chembur, Mumbai-400 071 Appellant .. Respond…

DCIT Cen Cir 40, Mumbai vs. Saf Yeast Co. P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1778/MUM/2014[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM ITA No. 1635/Mum/2014 (A.Y. 2006-07) ITA No. 1637/Mum/2014 (A.Y. 2008-09) Saf Yeast Company Private Deputy Commissioner of Limited, 419, Swastik Income Tax, Central Circle- Vs. Chambers, Chembur, 40, Mumbai Mumbai-400 071 Appellant .. Respondent PAN No. AADCS9080J ITA No. 1778/Mum/2014 (A.Y. 2006-07) ITA No. 1780/Mum/2014 (A.Y. 2008-09) Deputy Commissioner of Saf Yeast Company Private Income Tax, Central Circle- Limited, 419, Swastik Vs. 40, Mumbai Chambers, Chembur, Mumbai-400 071 Appellant .. Respond…

DCIT Cen Cir 40, Mumbai vs. Saf Yeast Co. P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1777/MUM/2014[2005-06]Status: DisposedITAT Mumbai24 Nov 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM ITA No. 1635/Mum/2014 (A.Y. 2006-07) ITA No. 1637/Mum/2014 (A.Y. 2008-09) Saf Yeast Company Private Deputy Commissioner of Limited, 419, Swastik Income Tax, Central Circle- Vs. Chambers, Chembur, 40, Mumbai Mumbai-400 071 Appellant .. Respondent PAN No. AADCS9080J ITA No. 1778/Mum/2014 (A.Y. 2006-07) ITA No. 1780/Mum/2014 (A.Y. 2008-09) Deputy Commissioner of Saf Yeast Company Private Income Tax, Central Circle- Limited, 419, Swastik Vs. 40, Mumbai Chambers, Chembur, Mumbai-400 071 Appellant .. Respond…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1637/MUM/2014[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM ITA No. 1635/Mum/2014 (A.Y. 2006-07) ITA No. 1637/Mum/2014 (A.Y. 2008-09) Saf Yeast Company Private Deputy Commissioner of Limited, 419, Swastik Income Tax, Central Circle- Vs. Chambers, Chembur, 40, Mumbai Mumbai-400 071 Appellant .. Respondent PAN No. AADCS9080J ITA No. 1778/Mum/2014 (A.Y. 2006-07) ITA No. 1780/Mum/2014 (A.Y. 2008-09) Deputy Commissioner of Saf Yeast Company Private Income Tax, Central Circle- Limited, 419, Swastik Vs. 40, Mumbai Chambers, Chembur, Mumbai-400 071 Appellant .. Respond…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1636/MUM/2014[2007-08]Status: DisposedITAT Mumbai24 Nov 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM ITA No. 1635/Mum/2014 (A.Y. 2006-07) ITA No. 1637/Mum/2014 (A.Y. 2008-09) Saf Yeast Company Private Deputy Commissioner of Limited, 419, Swastik Income Tax, Central Circle- Vs. Chambers, Chembur, 40, Mumbai Mumbai-400 071 Appellant .. Respondent PAN No. AADCS9080J ITA No. 1778/Mum/2014 (A.Y. 2006-07) ITA No. 1780/Mum/2014 (A.Y. 2008-09) Deputy Commissioner of Saf Yeast Company Private Income Tax, Central Circle- Limited, 419, Swastik Vs. 40, Mumbai Chambers, Chembur, Mumbai-400 071 Appellant .. Respond…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1635/MUM/2014[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM ITA No. 1635/Mum/2014 (A.Y. 2006-07) ITA No. 1637/Mum/2014 (A.Y. 2008-09) Saf Yeast Company Private Deputy Commissioner of Limited, 419, Swastik Income Tax, Central Circle- Vs. Chambers, Chembur, 40, Mumbai Mumbai-400 071 Appellant .. Respondent PAN No. AADCS9080J ITA No. 1778/Mum/2014 (A.Y. 2006-07) ITA No. 1780/Mum/2014 (A.Y. 2008-09) Deputy Commissioner of Saf Yeast Company Private Income Tax, Central Circle- Limited, 419, Swastik Vs. 40, Mumbai Chambers, Chembur, Mumbai-400 071 Appellant .. Respond…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1634/MUM/2014[2005-06]Status: DisposedITAT Mumbai24 Nov 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM ITA No. 1635/Mum/2014 (A.Y. 2006-07) ITA No. 1637/Mum/2014 (A.Y. 2008-09) Saf Yeast Company Private Deputy Commissioner of Limited, 419, Swastik Income Tax, Central Circle- Vs. Chambers, Chembur, 40, Mumbai Mumbai-400 071 Appellant .. Respondent PAN No. AADCS9080J ITA No. 1778/Mum/2014 (A.Y. 2006-07) ITA No. 1780/Mum/2014 (A.Y. 2008-09) Deputy Commissioner of Saf Yeast Company Private Income Tax, Central Circle- Limited, 419, Swastik Vs. 40, Mumbai Chambers, Chembur, Mumbai-400 071 Appellant .. Respond…

Sunil Gavaskar, Mumbai vs. ITO (It) 3(1), Mumbai

The appeals are partly allowed

ITA 3970/MUM/2010[2001-02]Status: DisposedITAT Mumbai16 Mar 2016AY 2001-02

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

For Appellant: Shri D.V. LakhaniFor Respondent: Shri Nitin Waghmade
Section 143(3)Section 147Section 148Section 234BSection 80RSection 8O

…tice adopting purposive approach. The contextual meaning has to be ascertained and given effect to. A provision for deduction, exemption or relief should be construed reasonably and in favour of the assessee. 15.8. In the case CIT vs. Sultan & Sons Rice Mill 272 ITR 181 (All), Hon’ble Allahabad High Court observed that it is said that a statute is best understood if we know the reason for it. The reason for a statute is the safest guide to its interpretation. The 30 Shri Sunil Gavaskar words of a statute take their colour from the reason for it. No provision in the statute and no word of the statute may be cons…

CIT v. Sultan and Sons Rice Mill (272 ITR 181) — Cited in 12 Judgments | BharatTax