Collector of Customs, New Delhi (2003) 9 SCC 133 (paragraph 12); and Vadilal Chemicals Ltd. v. State of A.P. and Ors.

6 SCC 292Reported decision2005#18099 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2021.

Judgments citing Collector of Customs, New Delhi (2003) 9 SCC 133 (paragraph 12); and Vadilal Chemicals Ltd. v. State of A.P. and Ors.

The Principal Commissioner of Income Tax vs. The Ponkunnam Service Co-Operative Bank Ltd

Appeals are allowed and remanded back

ITA/43/2019HC Kerala16 Mar 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 80PSection 80P(2)Section 80P(4)

…Titan Medical Systems (P) Ltd. v. Collector of Customs, New Delhi (2002 (3) KLT OnLine 1028 (SC) = (2003) 9 SCC 133) (paragraph 12); and Vadilal Chemicals Ltd. v. State of A.P. and Ors. (2005 (3) I.T.A. No.43 & 114/2019 -13- KLT OnLine 1117 (SC) = (2005) 6 SCC 292 (paragraphs 20 to 23), for the proposition that it is the RBI alone under the Banking Regulation Act, 1949, and the Registrar alone under the Kerala Act who can look into questions as to whether a primary agricultural credit society is, or is not, a co-operative bank, and whether a society’s classification as primary agricultural credit societ…

The Mavilayi Service Cooperative Bank Ltd vs. Commissioner of Income Tax Calicut

C.A. No.-007343-007350 - 2019Supreme Court12 Jan 2021

Bench: Us, The Assessing Officer Denied Their Claims For Deduction, Relying Upon Section 80P(4) Of The It Act, Holding That As Per The Audited Receipt & 2

Section 147Section 19Section 263Section 80PSection 80P(2)(a)Section 80P(4)

…stant Commissioner of Income Tax v. A.K. Menon and Ors. (1995) 5 SCC 200 (paragraph 4); Titan Medical Systems (P) Ltd. v. Collector of Customs, New Delhi (2003) 9 SCC 133 (paragraph 12); and Vadilal Chemicals Ltd. v. State of A.P. and Ors. (2005) 6 SCC 292 (paragraphs 20 to 23), for the proposition that it is the RBI alone under the Banking Regulation 52 Act, 1949, and the Registrar alone under the Kerala Act who can look into questions as to whether a primary agricultural credit society is, or is not, a co-operative bank, and whether a society’s classification as primary agricultural credit societ…

M/S Roki Minda Co. Pvt. Ltd., Delhi vs. ACIT, New Delhi

In the result appeal of the assessee is allowed on the above contentions keeping all other issues open

ITA 6555/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Nov 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiroki Minda Co. Pvt. Ltd, Vs. Acit, B-64/1, Wazipur Indl. Area, Circle-21(1), Delhi New Delhi Pan: Aajca3556F (Appellant) (Respondent)

For Appellant: Shri Pradeep Dinodia, AdvFor Respondent: Ms. Nidhi Sharma, Sr. DR
Section 143Section 144CSection 92C

…ed Versus ACIT wherein it is ruled that comparable prices can be used for computing arm’s-length price for import of products. He therefore submitted that even the honourable Supreme Court in case of Vadilal Chemicals Ltd versus state of Andhra Pradesh (2005) 6 SCC 292 held that one arm of the government must respect the law laid down by the other arm of the same government. Therefore he submitted that when the customs authorities have accepted the ALP for levy of the custom duty, same should be accepted by the income tax department. He otherwise submitted that the arm’s-length price of any transaction cannot be…

Commissioner of Income Tax 1 vs. M/S. Hindustan Petroleum Corporation Ltd

C.A. No.-009295-009295 - 2017Supreme Court03 Aug 2017

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 80Section 80H

…self provides legislative intent as well as that of the Central Government treating the process as manufacture of gas. Mr. Gulati also argued that for the purposes of Section 80-IB of the Act, which provides a deduction 5 (2010) 320 ITR 79 (SC) 6 (2005) 6 SCC 292 12 for industrial undertaking established in the North Eastern region, the Central Government has notified vide Notification No. 627(E) dated August 4, 1999, eligible industries and the following entry is relevant for the purposes of the instant appeals: “13. Gas based intermediate products industry manufacturing or producing – (i) Gas explora…

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

…nd packing it in small packages for the purpose of selling in retail would amount to manufacturing activity. The Supreme court while addressing the question, referred to its judgment in Vadilal Chemicals Limited Vs. State of Andhra Pradesh, [2005] 6 SCC 292(1). In that case, the question that fell for consideration of the Supreme Court was whether the small scale industry which was engaged in bottling of anhydrous ammonia could be said to be entitled to the exemption from payment of sales tax on the ground that it was manufacturing such goods since there 7 was a general exemption offered b…