CIT v. Vinbros & Company

210 Taxmann 252Supreme Court of India2012#10889 most cited

What is CIT v. Vinbros & Company authority for?

A process that results in a distinct article or thing is eligible for deduction under section 80-IC, even if it involves diluting a raw material.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2025.

Also referred to as

CIT v. Vinbros & Company · section 80-IC · deduction · manufacture · production · distinct article or thing · Ujala Supreme · Acid Violet 49 · Supreme Court dismissal of SLP

Also reported as

25 Taxmann.com 367

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 & Company

Deputy Commissioner of Income Tax, Central Circle-2(4), 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 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

…annot be used directly for whitening clothes whereas Ujala Supreme made by diluting Acid Violet 49 with water can directly be used for whitening clothes. SLP against this decision has been dismissed by Supreme Court in the case of CIT vs. Vinbros & Co. (2012) 25 Taxmann.com 367(SC) xiv. The appellant relied upon the decision of Delhi High Court in Ajay Kumar vs CIT (214 Taxmann 518) to contend that for a product to fall within serial No 6 of Thirteenth Schedule of the Income tax Act, the product should fit in all the columns of the applicable serial number in the said schedule The AR of the appellant has given ex…

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

…annot be used directly for whitening clothes whereas Ujala Supreme made by diluting Acid Violet 49 with water can directly be used for whitening clothes. SLP against this decision has been dismissed by Supreme Court in the case of CIT vs. Vinbros & Co. (2012) 25 Taxmann.com 367(SC) xiv. The appellant relied upon the decision of Delhi High Court in Ajay Kumar vs CIT (214 Taxmann 518) to contend that for a product to fall within serial No 6 of Thirteenth Schedule of the Income tax Act, the product should fit in all the columns of the applicable serial number in the said schedule The AR of the appellant has given ex…

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…

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

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, „जी’,म ुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री जी. मंजूनाथ, रेखा दस्म, के भक्ष Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment 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.AHDPK9148…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sandeep Gosain , Judicial Member 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 Appellant by: Shri Saurabh Deshpande Respondent by: Shri Deepak Tikekar Date of Hearing: 29.11.2016 Date of Pronouncement: 01.12.2016 O R D E R Per Jason P. Boaz, A.M. This appeal by the Revenue is directed against the order of the CIT(…

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

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,एफ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment 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…

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

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,एफ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment 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…

M/S Puttur Petro Products Pvt Ltd vs. The Assistant Commissioner of Income Tax

In the result, as has been held by the Bombay

ITA/393/2007HC Karnataka07 Oct 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 143Section 260Section 80HSection 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 7th DAY OF OCTOBER 2013 PRESENT THE HON’BLE MR. JUSTICE DILIP B BHOSALE AND THE HON’BLE MR. JUSTICE B MANOHAR ITA.NO.393/2007 BETWEEN M/S PUTTUR PETRO PRODUCTS PVT LTD 187 NEHRUNAGAR PUTTUR REP. BY ITS MANAGING DIRECTOR SRI J UDAY BHAT AGED ABOUT 51 YRS S/O LATE SRI J M BHAT ... APPELLANT (BY SRI CHYTHANYA, ADV.,) AND THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) MANGALORE ... RESPONDENT (BY SRI K V ARAV…

CIT v. Vinbros & Company (210 Taxmann 252) — Cited in 10 Judgments | BharatTax