Commissioner Of Income-Tax v. Chloride India Ltd.

256 ITR 625Reported decision2002#20146 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2006 to 2024.

Judgments citing Commissioner Of Income-Tax v. Chloride India Ltd.

Britannia Industries Ltd, Kolkata vs. DCIT, Cir-7(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 462/KOL/2023[2018-19]Status: DisposedITAT Kolkata06 Mar 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 139(1)Section 143(3)Section 263Section 35(1)(i)Section 43BSection 56(2)(x)Section 80J

…material event is the date on which the leasehold interest in the impugned properties is acquired and not the date when the registration took place by referring to the decision of the Hon’ble Supreme Court in the case of Poddar Cement Pvt. Limited reported in 256 ITR 625, wherein it has been held that the date of registration is not decisive to ascertain the date of acquisition/ownership of the property. In defence of his argument, ld. A.R. stated that the ld. PCIT’s direction was unjustified and unlawful so far as the provisions of section 56(2)(x) of the Act were not on the Statute Book. The ld. A.R. placed rel…

The Dy. Commr. of Income Tax, Circle-1, Jamnagar vs. M/S. Deep Recycling Ind., Jamnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 324/RJT/2015[2011-12]Status: DisposedITAT Rajkot08 Oct 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Praveen Verma, Sr. D.RFor Respondent: Shri Ankit Gokani, A.R
Section 10BSection 10B(4)

…ollowing judgments: i. Hon’ble Bombay High Court in the case of Commissioner of Income-Tax vs. Sudarshan Chemicals Industries reported in 245 ITR 769. ii. Hon’ble Calcutta High Court in the case of Commissioner Of Income-Tax Vs. Chloride India Ltd reported in 256 ITR 625. iii. The Hon’ble Supreme Court in the case of Commissioner of Income Tax Vs. Lakshmi Machine Works reported in 290 ITR 667. 10.3 The assessee in support of his claim also relied on the Circular No.621 dated 19-12-1991 issued by the CBDT clarifying the definition of total turnover with reference to the deduction u/s 80HHC of the Act. ITA Nos.367…

The ACIT, Circle-2, Jamnagar vs. M/S. Deep Recycloing Industries, Jamnagar

In the result, both the appeals filed by the Revenue are dismissed

ITA 367/RJT/2013[2010-11]Status: DisposedITAT Rajkot08 Oct 2018AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Praveen Verma, Sr. D.RFor Respondent: Shri Ankit Gokani, A.R
Section 10BSection 10B(4)

…ollowing judgments: i. Hon’ble Bombay High Court in the case of Commissioner of Income-Tax vs. Sudarshan Chemicals Industries reported in 245 ITR 769. ii. Hon’ble Calcutta High Court in the case of Commissioner Of Income-Tax Vs. Chloride India Ltd reported in 256 ITR 625. iii. The Hon’ble Supreme Court in the case of Commissioner of Income Tax Vs. Lakshmi Machine Works reported in 290 ITR 667. 10.3 The assessee in support of his claim also relied on the Circular No.621 dated 19-12-1991 issued by the CBDT clarifying the definition of total turnover with reference to the deduction u/s 80HHC of the Act. ITA Nos.367…

Commissioner of Income Tax vs. M/S High Polymer Labs Ltd

ITA - 133 / 2006HC Delhi22 Aug 2006
Section 260ASection 80H

…4, (Commissioner of Income Tax vs. Rollatainers Ltd. decided on 12th July, 2004) this Court has already declined to admit an appeal raising a similar question of law. She also says that in Commissioner of Income Tax vs. Chloride India Ltd., [2002] 256 ITR 625 and Commissioner of Income Tax vs. Sudarshan Chemicals Industries Ltd., [2000] 245 ITR 769, a view has been taken by the Calcutta High Court and by the Mumbai High Court respectively in favour of the assessee and against the Revenue. Following the decisions in the aforesaid cases as well as the view expressed by this Court in Rolla…

Commissioner Of Income-Tax v. Chloride India Ltd. (256 ITR 625) — Cited in 4 Judgments | BharatTax