CIT v. Tamil Nadu Heat Treatment and Fetting Services (P) Ltd. (No. 2)

238 ITR 540High Court1999#9796 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2013.

Issues it is cited on

section 32asection 80ibsection 80isection 80indiabusiness

Judgments citing CIT v. Tamil Nadu Heat Treatment and Fetting Services (P) Ltd. (No. 2)

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…

CIT vs. SADHU FORGING LTD

ITA - 351 / 2011HC Delhi03 Jun 2011
Section 37Section 80Section 80I

…of heat treatment is absolutely essential for rendering them marketable. Without the heat treatment, the material is not fit for automobile ![](_page_8_Picture_1.jpeg) The learned counsel relied upon CIT v. Tamil Nadu Treatment & Fetting Services (P) Ltd., 238 ITR 540 (Mad) wherein activity carried out by the assessee consisted of receiving from its clients untreated crankshafts, forgings, castings, etc. and subjecting them to heat treatment in order to toughen them to the requisite standards, so that they could be sold in the market. The activity was held to be manufacturing and entitled to claim deductions.…

CIT vs. SADHU FORGING LTD

ITA - 167 / 2011HC Delhi03 Jun 2011
Section 37Section 80Section 80I

…marketable. Without the heat treatment, the material is not fit for automobile 2011:DHC:3137-DB ITAs No.167/2011 & 351/2011 Page 9 of 12 industry. The learned counsel relied upon CIT v. Tamil Nadu Treatment & Fetting Services (P) Ltd., 238 ITR 540 (Mad) wherein activity carried out by the assessee consisted of receiving from its clients untreated crankshafts, forgings, castings, etc. and subjecting them to heat treatment in order to toughen them to the requisite standards, so that they could be sold in the market. The activity was held to be manufacturing and entitled to claim deduc…