CIT v. Vinbros & Co.

177 Taxmann 217High Court2009#11976 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also reported as

218 CTR 634

Sections most often in play

Section 143(3)Section 250Section 270ASection 271(1)(c)Section 80-ICSection 80-IE

Issues it is cited on

section 80icsection 80igross total incomesection 80section 143prescribedcompanysection 14section 143(3)indiatotal incomebusiness

Judgments citing CIT v. Vinbros & Co.

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), MUMBAI , MUMBAI vs. JYOTHY LABS LIMITED, MUMBAI

In the result, both the appeals bearing ITA Nos 515 & 516/Mum/2025 filed by the revenue are dismissed

ITA 516/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Apr 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Omkareshwar Chidara

For Appellant: Ms.Priyanka Jain a/wFor Respondent: Shri Asif Karmali (SR DR)
Section 143(3)Section 250Section 270ASection 274Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No.515/Mum/2025 - A.Y. 2017-18 ITA No.516/Mum/2025 - A.Y. 2018-19 Deputy Commissioner of vs Jyothy Labs Limited Income-tax, Central Circle- Ujala House, Ram Krishna Mandir 2(4), Mumbai, Road, Kondivita, J.B. Nagar S.O. Room NO.802, 8th Floor, Old Mumbai-400 059 CGO Annexe Building, M.K. PAN : AAACJ3213B Road, Marine Lines, Mumbai- 400 020 APPELLANT RESPONDENT Assessee by : Ms.Priyanka Jain a/w Shri Pankaj Soni Respondent by : Shri Asif Karmali (SR DR)…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), MUMBAI, MUMBAI vs. JYOTHY LABS LIMITED, MUMBAI

In the result, both the appeals bearing ITA Nos 515 & 516/Mum/2025 filed by the revenue are dismissed

ITA 515/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Apr 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Omkareshwar Chidara

For Appellant: Ms.Priyanka Jain a/wFor Respondent: Shri Asif Karmali (SR DR)
Section 143(3)Section 250Section 270ASection 274Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No.515/Mum/2025 - A.Y. 2017-18 ITA No.516/Mum/2025 - A.Y. 2018-19 Deputy Commissioner of vs Jyothy Labs Limited Income-tax, Central Circle- Ujala House, Ram Krishna Mandir 2(4), Mumbai, Road, Kondivita, J.B. Nagar S.O. Room NO.802, 8th Floor, Old Mumbai-400 059 CGO Annexe Building, M.K. PAN : AAACJ3213B Road, Marine Lines, Mumbai- 400 020 APPELLANT RESPONDENT Assessee by : Ms.Priyanka Jain a/w Shri Pankaj Soni Respondent by : Shri Asif Karmali (SR DR)…

JCIT(OSD)-10(2)(1), MUMBAI vs. M/S.JYOTHY LABORATORIES LIMITED, MUMBAI

In the result, both the appeals of the revenue are dismissed and Cross Objection filed by the assessee are partly allowed

ITA 3876/MUM/2018[2014-15]Status: DisposedITAT Mumbai28 Dec 2022AY 2014-15

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Solgy Jose T. KottaramFor Respondent: J.D. Mistry
Section 115JSection 143(2)Section 143(3)Section 14ASection 229Section 80I

…ing electrically, the end product Ujala Supreme which is derived is a product with a different name, character and use and is commercially a different product. In support of this the appellant has relied on the following decisions - CIT vs Vinbros & Co (2009) 177 Taxmann 217 - Jalna Seeds Processing and Refrigeration Company Limited 246 ITR 156 iv. It is not practically or economically feasible for a consumer to prepare Ujala Supreme fabric whitener and in any event it is irrelevant to the issue whether Ujala Supreme is commercially a new and distinct product ITA Nos. 3875 &3876/Mum/2018 and C.O Nos. 149 & 150/M…

DCIT-10(2)(1), MUMBAI vs. M/S.JYOTHY LABORATORIES LIMITED, MUMBAI

In the result, both the appeals of the revenue are dismissed and Cross Objection filed by the assessee are partly allowed

ITA 3875/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Dec 2022AY 2013-14

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Solgy Jose T. KottaramFor Respondent: J.D. Mistry
Section 115JSection 143(2)Section 143(3)Section 14ASection 229Section 80I

…ing electrically, the end product Ujala Supreme which is derived is a product with a different name, character and use and is commercially a different product. In support of this the appellant has relied on the following decisions - CIT vs Vinbros & Co (2009) 177 Taxmann 217 - Jalna Seeds Processing and Refrigeration Company Limited 246 ITR 156 iv. It is not practically or economically feasible for a consumer to prepare Ujala Supreme fabric whitener and in any event it is irrelevant to the issue whether Ujala Supreme is commercially a new and distinct product ITA Nos. 3875 &3876/Mum/2018 and C.O Nos. 149 & 150/M…

M/S BHOLE BABA MILK FOOD INDUSTRIES DHOLPUR,AGRA vs. J.C.I.T., RANGE -4, AGRA

In the result appeal is dismissed

ITA 242/AGR/2014[2010-11]Status: DisposedITAT Agra11 Sept 2019AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A No.242/Agra/2014 (ASSESSMENT YEAR: 2010-11) M/s Bhole Baba Milk Food Vs. JCIT, Range-4, Industries, Dholpur P. Ltd. Agra. Nagla Jawahar, Agra. PAN: AACCB7111J (Appellant) (Respondent) Appellant by Shri Rajendra Sharma, Adv. Respondent by Shri Waseem Arshad, Sr. DR. Date of Hearing 19.07.2019 Date of 11.09.2019 Pronouncement ORDER Per Dr. M.L. Meena, A.M.: This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax(A)-II, Agra…

WEST BENGAL STATE ELECTRICITY DISTRIBUTION CO. LTD.,KOLKATA vs. THE DCIT, CIR-2, KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 872/KOL/2015[2011-2012]Status: DisposedITAT Kolkata31 Oct 2017AY 2011-2012

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…(2013) 350 ITR 208 (SC) – twisting and texturising partially oriented yarn through thermo mechanical process held to be manufacture, CIT vs Jansons & Co. (2006) 283 ITR 175 (All) – welding, soldering and lacquering of brass wares, CIT vs Vinbros & Co. (2008) 218 CTR 634 (Mad) – blending and bottling of Indian made foreign liquor, CIT vs Premier Tobacco Packers Pvt. Ltd. (2006) 284 ITR 222 (Mad) – thrashing and re-drying of tobacco leaves, CIT vs Ramsons Organics Ltd. (2010) 228 CTR 502 (Del) – exporting processed stone, marble, granite etc. held to be a manufacturing activity for the purposes of section 108 CIT…

WEST BENGAL STATE ELECTRICITY DISTRIBUTION CO. LTD.,KOLKATA vs. THE DCIT, CIR-2, KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 871/KOL/2015[2010-2011]Status: DisposedITAT Kolkata31 Oct 2017AY 2010-2011

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…(2013) 350 ITR 208 (SC) – twisting and texturising partially oriented yarn through thermo mechanical process held to be manufacture, CIT vs Jansons & Co. (2006) 283 ITR 175 (All) – welding, soldering and lacquering of brass wares, CIT vs Vinbros & Co. (2008) 218 CTR 634 (Mad) – blending and bottling of Indian made foreign liquor, CIT vs Premier Tobacco Packers Pvt. Ltd. (2006) 284 ITR 222 (Mad) – thrashing and re-drying of tobacco leaves, CIT vs Ramsons Organics Ltd. (2010) 228 CTR 502 (Del) – exporting processed stone, marble, granite etc. held to be a manufacturing activity for the purposes of section 108 CIT…

DCIT, CIR-2(2), KOLKATA, KOLKATA vs. M/S WEST BENGAL STATE ELECTRICITY DISTRIBUTION CO. LTD., KOLKATA

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 1002/KOL/2015[2011-2012]Status: DisposedITAT Kolkata31 Oct 2017AY 2011-2012

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…(2013) 350 ITR 208 (SC) – twisting and texturising partially oriented yarn through thermo mechanical process held to be manufacture, CIT vs Jansons & Co. (2006) 283 ITR 175 (All) – welding, soldering and lacquering of brass wares, CIT vs Vinbros & Co. (2008) 218 CTR 634 (Mad) – blending and bottling of Indian made foreign liquor, CIT vs Premier Tobacco Packers Pvt. Ltd. (2006) 284 ITR 222 (Mad) – thrashing and re-drying of tobacco leaves, CIT vs Ramsons Organics Ltd. (2010) 228 CTR 502 (Del) – exporting processed stone, marble, granite etc. held to be a manufacturing activity for the purposes of section 108 CIT…

DCIT, CIR-2(2), KOLKATA, KOLKATA vs. M/S WEST BENGAL STATE ELECTRICITY DISTRIBUTION CO. LTD., KOLKATA

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 1001/KOL/2015[2010-2011]Status: DisposedITAT Kolkata31 Oct 2017AY 2010-2011

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…(2013) 350 ITR 208 (SC) – twisting and texturising partially oriented yarn through thermo mechanical process held to be manufacture, CIT vs Jansons & Co. (2006) 283 ITR 175 (All) – welding, soldering and lacquering of brass wares, CIT vs Vinbros & Co. (2008) 218 CTR 634 (Mad) – blending and bottling of Indian made foreign liquor, CIT vs Premier Tobacco Packers Pvt. Ltd. (2006) 284 ITR 222 (Mad) – thrashing and re-drying of tobacco leaves, CIT vs Ramsons Organics Ltd. (2010) 228 CTR 502 (Del) – exporting processed stone, marble, granite etc. held to be a manufacturing activity for the purposes of section 108 CIT…

CIT v. Vinbros & Co. (177 Taxmann 217) — Cited in 9 Judgments | BharatTax