Commissioner of Income Tax v. Air Survey Co. of India (P) Ltd.

232 ITR 707Reported decision1998#23813 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 357,271 Indian tax judgments — from 2012 to 2018.

Judgments citing Commissioner of Income Tax v. Air Survey Co. of India (P) Ltd.

Strides Arcolab Ltd, Navi Mumbai vs. Asst Cir 10(3), Mumbai

In the result, the appeals assessee is partly allowed for statistical purposes

ITA 8614/MUM/2011[2007-08]Status: DisposedITAT Mumbai08 Jun 2018AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Strides Shasun Limited The Asst. Commissioner Of (Formerly Known As Strides Income Tax Circle 10(3), Arcolab Limited) 201, Mumbai Vs. Devavrata, Sector 17, Vashi, Navi Mumbai-400 703 Appellant .. Respondent Pan No. Aadcs8104P

For Appellant: Percy J. Pardiwala &For Respondent: Jayant Kumar &
Section 10BSection 143(3)Section 144C(13)Section 1O

…o, since otherwise legislature would not have wasted their energy by adding that term in juxtapostition with the term manufacture. This is elucidated by the judgment of Hon'ble Calcutta High Court in the case of CIT v. Air Survey Co. of India (P.) Ltd. [1998] 232 ITR 707. The question before Hon'ble Calcutta High Court was whether business of surveying, mapping and aerial 19 photography which resulted in photographs was production of article or thing. Revenue had rejected assessee's claim for investment allowance on the ground that the activity of the assessee could not be called as manufacture or production and…

Commissioner of Income Tax, Del vs. M/S Dewan Chand Satyapal

ITA/87/2003HC Delhi21 Dec 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 143(3)Section 260ASection 263Section 80

…tended that several High Courts have ruled that hospitals are industrial undertakings, and diagnostic centres are also such industrial undertakings. It relied on the decision reported as Commissioner of Income Tax v. Air Survey Co. of India (P) Ltd [1998] 232 ITR 707 to support his argument that they are manufacturing goods and therefore, in terms of the definition of “industrial undertaking” under section 33B (as referred to by in section 80- IA as it existed prior to the amendment w.e.f. 1.04.2000), diagnostic centre is an industrial undertaking. In the said case, the assessee, an air survey ITA Nos…

Commissioner of Income Tax vs. M/S. Dewan Chand Satyapal

ITA-87/2003HC Delhi21 Dec 2012
Section 143(3)Section 260ASection 263Section 80

…tended that several High Courts have ruled that hospitals are industrial undertakings, and diagnostic centres are also such industrial undertakings. It relied on the decision reported as Commissioner of Income Tax v. Air Survey Co. of India (P) Ltd [1998] 232 ITR 707 to support his argument that they are manufacturing goods and therefore, in terms of the definition of “industrial undertaking” under section 33B (as referred to by in section 80- IA as it existed prior to the amendment w.e.f. 1.04.2000), diagnostic centre is an industrial undertaking. In the said case, the assessee, an air survey 2012:DHC:…

Commissioner of Income Tax v. Air Survey Co. of India (P) Ltd. (232 ITR 707) — Cited in 3 Judgments | BharatTax