CIT v. Tata Locomotive and Engineering Company Ltd.

68 ITR 325High Court1968#6844 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2026.

Sections most often in play

Section 80-IA(8)/(10)Section 80-ICSection 2(29BA)

Issues it is cited on

section 2(29ba)section 32asection 80icchildsection 80isection 32section 80section 15transfercompanyindianfac

Judgments citing CIT v. Tata Locomotive and Engineering Company Ltd.

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1950/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…Nos.1946-1950/Chny/2025 (AYs 2011-12 to 2013-14, 2017-18 & 2018-19) M/s. Alkraft Thermotechnologies Pvt. Ltd. :: 19 :: We also gainfully refer to the decision of the Hon’ble Bombay High 19. Court in the case of CIT vs. Tata Locomotive & Engineering Co. Ltd (68 ITR 325) wherein the assessee which was engaged in assembling a chassis out of the complete knocked-down packs imported from abroad, was also held to be ‘manufacture’. The relevant findings having a bearing on the present issue is as follows: “11. Thus looked at from any point of view and whether one takes into account the wider or narrower meaning of…

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1948/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Feb 2026AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…Nos.1946-1950/Chny/2025 (AYs 2011-12 to 2013-14, 2017-18 & 2018-19) M/s. Alkraft Thermotechnologies Pvt. Ltd. :: 19 :: We also gainfully refer to the decision of the Hon’ble Bombay High 19. Court in the case of CIT vs. Tata Locomotive & Engineering Co. Ltd (68 ITR 325) wherein the assessee which was engaged in assembling a chassis out of the complete knocked-down packs imported from abroad, was also held to be ‘manufacture’. The relevant findings having a bearing on the present issue is as follows: “11. Thus looked at from any point of view and whether one takes into account the wider or narrower meaning of…

M/S.ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1947/CHNY/2025[2012-13]Status: DisposedITAT Chennai18 Feb 2026AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…Nos.1946-1950/Chny/2025 (AYs 2011-12 to 2013-14, 2017-18 & 2018-19) M/s. Alkraft Thermotechnologies Pvt. Ltd. :: 19 :: We also gainfully refer to the decision of the Hon’ble Bombay High 19. Court in the case of CIT vs. Tata Locomotive & Engineering Co. Ltd (68 ITR 325) wherein the assessee which was engaged in assembling a chassis out of the complete knocked-down packs imported from abroad, was also held to be ‘manufacture’. The relevant findings having a bearing on the present issue is as follows: “11. Thus looked at from any point of view and whether one takes into account the wider or narrower meaning of…

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1946/CHNY/2025[2011-12]Status: DisposedITAT Chennai18 Feb 2026AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…Nos.1946-1950/Chny/2025 (AYs 2011-12 to 2013-14, 2017-18 & 2018-19) M/s. Alkraft Thermotechnologies Pvt. Ltd. :: 19 :: We also gainfully refer to the decision of the Hon’ble Bombay High 19. Court in the case of CIT vs. Tata Locomotive & Engineering Co. Ltd (68 ITR 325) wherein the assessee which was engaged in assembling a chassis out of the complete knocked-down packs imported from abroad, was also held to be ‘manufacture’. The relevant findings having a bearing on the present issue is as follows: “11. Thus looked at from any point of view and whether one takes into account the wider or narrower meaning of…

RAKESH KUMAR,PATNA vs. DCIT, CIRCLE-4, PATNA

In the result, both the appeals of the assessee for AYs 2012-13

ITA 86/PAT/2017[2013-14]Status: DisposedITAT Patna23 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

Section 143(2)Section 143(3)Section 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH VIRTUAL HEARING AT KOLKATA "ी संजय गग", "ाियक सद" एवं डॉ. मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member & Dr. Manish Borad, Accountant Member I.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14 Rakesh Kumar ………. Appellant (PAN: AFTPK5594D) Vs. DCIT/ACIT, Circle-4, Patna …………. Respondent Appearances by: Shri S. M. Surana, Advocate, Shri Sunil Surana, FCA & Shri Narayan Pd. Jain, Advocate appeared for Appellant Smt. Rinku Singh, CIT, DR appeared for Respondent . Date of hearing : 20.05.2024 Date of pronouncing the order : 23.07.…

RAKESH KUMAR,PATNA vs. DCIT, CIRCLE-4, PATNA

In the result, both the appeals of the assessee for AYs 2012-13

ITA 85/PAT/2017[2012-13]Status: DisposedITAT Patna23 Jul 2024AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

Section 143(2)Section 143(3)Section 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH VIRTUAL HEARING AT KOLKATA "ी संजय गग", "ाियक सद" एवं डॉ. मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member & Dr. Manish Borad, Accountant Member I.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14 Rakesh Kumar ………. Appellant (PAN: AFTPK5594D) Vs. DCIT/ACIT, Circle-4, Patna …………. Respondent Appearances by: Shri S. M. Surana, Advocate, Shri Sunil Surana, FCA & Shri Narayan Pd. Jain, Advocate appeared for Appellant Smt. Rinku Singh, CIT, DR appeared for Respondent . Date of hearing : 20.05.2024 Date of pronouncing the order : 23.07.…

DEPUTY COMMISSIONER OF INCOME TAX,, PUNE vs. M/S. KALA GENSET PVT.LTD,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 346/PUN/2017[2011-12]Status: DisposedITAT Pune26 Aug 2019AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.346/Pun/2017 िनधा"रण वष" / Assessment Year : 2011-12 Dcit, Circle-9, .......अपीलाथ" / Appellant Pune. बनाम / V/S. M/S. Kala Genset Pvt. Ltd., 392/1, Vill- Mahalunge, Tal. Khed, Pune-410501. ……""यथ" / Respondent Pan : Aaack6784C Revenue By : Shri N. Ashok Babu Assessee By : Shri Nikhil Pathak सुनवाई क" तारीख / Date Of Hearing : 17.07.2019 घोषणा क" तारीख / Date Of Pronouncement : 26.08.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Revenue Against The Order Of Cit(A)-6, Pune Dated 31.10.2016 For The Assessment Year 2011-12. 2. The Grounds Raised By The Revenue Are As Under :- “1. “Whether On The Facts & Circumstances Of The Case, The Cit(A) Was Justified In Deleting The Excess Remuneration Paid To The Directors Of The Company?” 2. “Whether On The Facts & Circumstances Of The Case, The Hon'Ble Cit(A) Was Justified In Allowing The Assessee’S Claim Of Rs. 55,20,630/- Claimed As Deduction U/S 80Ib(5)(I) Of The I.T. Act, 1961, When The Assessee Is Not Involved In Manufacturing Or Producing Activity But Is Only Carrying Out The Activity Of Assembling At Its Silassa Unit?”

For Appellant: Shri Nikhil PathakFor Respondent: Shri N. Ashok Babu
Section 10ASection 40A(2)(b)Section 80I

…ment years 2007-08 and 2008- 09. The issued travelled to the Tribunal. The Tribunal after placing reliance on the decisions rendered in the case of Chiranjeevi Wind Energy Ltd. reported as 2011-TIOL-91-HC-MAD-IT, Tata Locomotive & Engineering Ltd. reported as 68 ITR 325 (Bom.), CIT Vs. Jackson Engineers Ltd. reported as 341 ITR 518 (Delhi) upheld the order of CIT(A) in allowing assessee’s claim of deduction u/s.80IB(5). We further find that the Coordinate Bench of the Tribunal while deciding the issue in favour of the assessee has also considered the decision rendered in the case of CIT Vs. Babcock & Wilcox of In…

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S. KALA GENSET PVT.LTD.,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 2654/PUN/2016[2006-07]Status: DisposedITAT Pune31 Dec 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos.2653 & 2654/Pun/2016 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2010-11 & 2006-07 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Nikhil PathakFor Respondent: Shri Yogesh Kamat
Section 10ASection 143(3)Section 147Section 80I

…ent years 2007-08 and 2008-09. The issued travelled to the Tribunal. The Tribunal after placing reliance on the decisions rendered in the case of Chiranjeevi Wind Energy Ltd. reported as 2011-TIOL-91-HC-MAD-IT, Tata Locomotive & Engineering Ltd. reported as 68 ITR 325 (Bom.), CIT Vs. Jackson Engineers Ltd. reported as 341 ITR 518 (Delhi) upheld the order of CIT(A) in allowing assessee’s claim of deduction u/s.80IB(5). We further find that the Coordinate Bench of the Tribunal while deciding the issue in favour of the assessee has also considered the decision rendered in the case of CIT Vs. Babcock & Wilcox o…

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S. KALA GENSET PVT.LTD.,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 2653/PUN/2016[2010-11]Status: DisposedITAT Pune31 Dec 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos.2653 & 2654/Pun/2016 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2010-11 & 2006-07 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Nikhil PathakFor Respondent: Shri Yogesh Kamat
Section 10ASection 143(3)Section 147Section 80I

…ent years 2007-08 and 2008-09. The issued travelled to the Tribunal. The Tribunal after placing reliance on the decisions rendered in the case of Chiranjeevi Wind Energy Ltd. reported as 2011-TIOL-91-HC-MAD-IT, Tata Locomotive & Engineering Ltd. reported as 68 ITR 325 (Bom.), CIT Vs. Jackson Engineers Ltd. reported as 341 ITR 518 (Delhi) upheld the order of CIT(A) in allowing assessee’s claim of deduction u/s.80IB(5). We further find that the Coordinate Bench of the Tribunal while deciding the issue in favour of the assessee has also considered the decision rendered in the case of CIT Vs. Babcock & Wilcox o…

ITO 33 (3) (4), MUMBAI vs. SUDARSHAN R. KHARBANDA, MUMBAI

The appeal of the Revenue is dismissed

ITA 2160/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2011-12 Income Tax Officer-33(3)(4), Shri Sudarshan R. C-12, R. No.604, बनाम/ Kharbanda, Prop. Time Link, Pratyakshakar Bhavan, 17/301, Evershine Vs. Bandra Kurla Complex, Millennium Paradise, Thakur Bandra (East), Village, Kandivali (Eat), Mumbai-400051 Mumbai-400101 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No.Ahdpk9148D

Section 80I

…glass ware amounts to manufacture. xvii. Hon‟ble Calcutta High Court in Addl. CIT vs A Mukherjee & Company Ltd.113 ITR 718 even held that book publishing activity amounts to manufacturing. xviii. In CIT vs Tata Locomotive and Engineering Company Ltd. (1968) 68 ITR 325 (Bom.) held that assembling works amounts to manufacturing. xix. In CIT vs Kanam Letex Industries Pvt. Ltd. 221 ITR 1 held that conversion of natural latex into preserved latex amounts to manufacturing. xx. In Tarai Development Corporation 120 ITR 342 Hon‟ble Allahabad High Court even held that processing of seeds is a process which amounts to m…

DCIT, CHANDIGARH vs. M/S SPRAY ENGINEERING DEVICES LTD., CHANDIGARH

In the result, the appeal of the Revenue is hereby dismissed

ITA 369/CHANDI/2015[2011-12]Status: DisposedITAT Chandigarh03 Apr 2018AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: NoneFor Respondent: Sh. Manjit Singh, Sr.DR
Section 115JSection 14ASection 80I

…t to manufacture. It also takes in all the by-products, intermediate products and residual products which emerge in the course of manufacture of goods." 24. Further it was held by the Hon’ble Bombay High Court in CIT v. Tata Locomotive & Engg. Co. Ltd. [1968] 68 ITR 325, wherein it has been held as under : "The word ‘manufacture’ has a wider and also a narrower connotation. In the wider sense it simply means to make, or fabricate or bring into existence an article or a product either by physical labour or by power, and the word ‘manufacturer’ in ordinary parlance would mean a person who makes, fabricates or bring…

ITO WD 3(4), THANE vs. ULHAS GOPAL KARLE, THANE

In the result, the Revenue’s appeal for A

ITA 2033/MUM/2015[2011-12]Status: DisposedITAT Mumbai01 Dec 2016AY 2011-12

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain Income Tax Officer-3(4) Shri Ulhas Gopal Karle 6Th Floor, Ashar It Park 204, Kalika Tower Road No. 16Z, Wagle Vs. Opp. Pratap Cinema Industrial Estate Kolbad Road Thane (W) 400604 Thane (W) 400601 Pan – Afypk0221L Appellant Respondent

For Appellant: Shri Saurabh DeshpandeFor Respondent: Shri Deepak Tikekar
Section 143(1)Section 143(3)Section 80Section 80I

…e glass ware amounts to manufacture. xvii. Hon’ble Calcutta High Court in Addl. CIT vs A Mukherjee & Company Ltd.113 ITR 718 even held that book publishing activity amounts to manufacturing. xviii. In CIT vs Tata Locomotive and Engineering Company Ltd. (1968) 68 ITR 325 (Bom.) held that assembling works amounts to manufacturing. xix. In CIT vs Kanam Letex Industries Pvt. Ltd. 221 ITR 1 held that conversion of natural latex into preserved latex amounts to manufacturing. xx. In Tarai Development Corporation 120 ITR 342 Hon’ble Allahabad High Court even held that processing of seeds is a process which amounts to man…

ITO WD 3(4), THANE vs. ULHAS GOPAL KARLE, THANE

The appeals of the Revenue are dismissed

ITA 973/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Oct 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L

Section 80I

…glass ware amounts to manufacture. xvii. Hon’ble Calcutta High Court in Addl. CIT vs A Mukherjee & Company Ltd.113 ITR 718 even held that book publishing activity amounts to manufacturing. xviii. In CIT vs Tata Locomotive and Engineering Company Ltd. (1968) 68 ITR 325 (Bom.) held that assembling works amounts to manufacturing. xix. In CIT vs Kanam Letex Industries Pvt. Ltd. 221 ITR 1 held that conversion of natural latex into preserved latex amounts to manufacturing. xx. In Tarai Development Corporation 120 ITR 342 Hon’ble Allahabad High Court even held that processing of seeds 15 Shri Ulhas Gopal Karle ITA…

ITO WD 3(4), THANE vs. ULHAS GOPAL KARLE, MUMBAI

The appeals of the Revenue are dismissed

ITA 2369/MUM/2013[2009-10]Status: DisposedITAT Mumbai16 Oct 2015AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L

Section 80I

…glass ware amounts to manufacture. xvii. Hon’ble Calcutta High Court in Addl. CIT vs A Mukherjee & Company Ltd.113 ITR 718 even held that book publishing activity amounts to manufacturing. xviii. In CIT vs Tata Locomotive and Engineering Company Ltd. (1968) 68 ITR 325 (Bom.) held that assembling works amounts to manufacturing. xix. In CIT vs Kanam Letex Industries Pvt. Ltd. 221 ITR 1 held that conversion of natural latex into preserved latex amounts to manufacturing. xx. In Tarai Development Corporation 120 ITR 342 Hon’ble Allahabad High Court even held that processing of seeds 15 Shri Ulhas Gopal Karle ITA…

Commissioner of Income Tax – I

ITA/551/2013HC Delhi05 Feb 2015
Section 10B

…1223/2011, 67/2010 and 458/2010 Page 11 expansive and liberal than the term ―manufacture‖. The terms manufacture and produce were interpreted in the Commissioner of Income Tax, Bombay City versus TATA Locomotive and Engineering Company Ltd. (1968) 68 ITR 325 (Bom.), and it was held:- ― In its roots the word "manufacture" comes from the Latin word "manus" which means "hand" (and "manu" is the ablative of the word "manus") and the word "facere" which means "to make". In origin, therefore, the word implied the making of anything by hand, by with the passing of time and in the context of industria…

Commissioner of Income Tax

The appeal is disposed of

ITA/141/2002HC Delhi22 Dec 2014
Section 260ASection 80Section 80HSection 88H

…roduction” has a larger magnitude and is more expansive and liberal than the term “manufacture”. The terms manufacture and produce were interpreted in the Commissioner of Income Tax, Bombay City versus TATA Locomotive and Engineering Company Ltd. (1968) 68 ITR 325 (Bom.), and it was held:- “In its roots the word "manufacture" comes from the Latin word "manus" which means "hand" (and "manu" is the ablative of the word "manus") and the word "facere" which means "to make". In origin, therefore, the word implied the making of anything by hand, by with the passing of time and in the context of indus…

COMMISSIONER OF INCOME TAX

ITA/1223/2011HC Delhi20 Nov 2011
Section 10ASection 260A

…ITA 1223/2011, 67/2010 and 458/2010 Page 11 expansive and liberal than the term “manufacture”. The terms manufacture and produce were interpreted in the Commissioner of Income Tax, Bombay City versus TATA Locomotive and Engineering Company Ltd. (1968) 68 ITR 325 (Bom.), and it was held:- “ In its roots the word "manufacture" comes from the Latin word "manus" which means "hand" (and "manu" is the ablative of the word "manus") and the word "facere" which means "to make". In origin, therefore, the word implied the making of anything by hand, by with the passing of time and in the context of industria…