Commissioner of Income-tax v. Dr. S. Surender Reddy

243 ITR 110High Court2000#7780 most cited

What is Commissioner of Income-tax v. Dr. S. Surender Reddy authority for?

An X-ray machine is considered eligible for investment allowance under Section 32A of the Income Tax Act, as the X-ray film produced by it constitutes a different article or thing.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2021.

Also referred to as

Commissioner of Income-tax v. Dr. S. Surender Reddy · 243 ITR 110 · Section 32A · investment allowance · X-ray machine · X-ray film · eligible asset · machinery

Judgments citing Commissioner of Income-tax v. Dr. S. Surender Reddy

Asian Oilfield Service Ltd., Baroda vs. The Dy.CIT., Circle-1(1), Baroda

In the result, appeal of the assessee for the A

ITA 144/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad17 Feb 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble&

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Brajendra Kumar
Section 143(3)

…an body and by radiation having a graph on an X- Ray. But, it is not manufacturing X-Ray." 33. Various High Courts of India have held that X-Ray machine is qualified for investment allowance under sect/on 32A. In the case of CITy. Dr. S. Surender Reddy [2000] 243 ITR 1101120021 123 Taxman 166 the Andhra Pradesh High Court has categorically observed as under: "9. Next comes the equipment used for purposes of X-ray. By putting the X-ray film in to the X-ray machine a different article is produced. It is a different article from the film which is produced from the X-ray machine and, therefore, it is a thing within t…

Asian Oilfield Services Ltd., Baroda vs. The Dy.CIT., Circle-1(1), Baroda

In the result, appeal of the assessee for the A

ITA 1266/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad17 Feb 2021AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble&

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Brajendra Kumar
Section 143(3)

…an body and by radiation having a graph on an X- Ray. But, it is not manufacturing X-Ray." 33. Various High Courts of India have held that X-Ray machine is qualified for investment allowance under sect/on 32A. In the case of CITy. Dr. S. Surender Reddy [2000] 243 ITR 1101120021 123 Taxman 166 the Andhra Pradesh High Court has categorically observed as under: "9. Next comes the equipment used for purposes of X-ray. By putting the X-ray film in to the X-ray machine a different article is produced. It is a different article from the film which is produced from the X-ray machine and, therefore, it is a thing within t…

Hls Asia Ltd., New Delhi vs. DCIT, New Delhi

ITA 4144/DEL/2014[2007-08]Status: DisposedITAT Delhi24 Feb 2020AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…ation having a graph on an X-Ray. But, it is not manufacturing X-Ray.” 33. Various High courts of India have held that X-Ray machine is qualified for investment allowance under section 32A. In the case of Commissioner of Income-tax Vs. Dr. S. Surender Reddy [243 ITR 110 (AP)] the Andhra Pradesh High Court has categorically observed as under: “9. Next comes the equipment used for purposes of X-ray. By putting the X-ray film in to the X-ray machine a different article is produced. It is a different article from the film which is produced from the X-ray machine and, 19 ITA No.1712/Del./2010 ITA No.4144/Del./2014…

DCIT, New Delhi vs. M/S. Hls Asia Ltd., New Delhi

ITA 2241/DEL/2014[2008-09]Status: DisposedITAT Delhi24 Feb 2020AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…ation having a graph on an X-Ray. But, it is not manufacturing X-Ray.” 33. Various High courts of India have held that X-Ray machine is qualified for investment allowance under section 32A. In the case of Commissioner of Income-tax Vs. Dr. S. Surender Reddy [243 ITR 110 (AP)] the Andhra Pradesh High Court has categorically observed as under: “9. Next comes the equipment used for purposes of X-ray. By putting the X-ray film in to the X-ray machine a different article is produced. It is a different article from the film which is produced from the X-ray machine and, 19 ITA No.1712/Del./2010 ITA No.4144/Del./2014…

M/S. Hls Asia Ltd., New Delhi vs. ACIT, New Delhi

ITA 2208/DEL/2014[2008-09]Status: DisposedITAT Delhi24 Feb 2020AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…ation having a graph on an X-Ray. But, it is not manufacturing X-Ray.” 33. Various High courts of India have held that X-Ray machine is qualified for investment allowance under section 32A. In the case of Commissioner of Income-tax Vs. Dr. S. Surender Reddy [243 ITR 110 (AP)] the Andhra Pradesh High Court has categorically observed as under: “9. Next comes the equipment used for purposes of X-ray. By putting the X-ray film in to the X-ray machine a different article is produced. It is a different article from the film which is produced from the X-ray machine and, 19 ITA No.1712/Del./2010 ITA No.4144/Del./2014…

Hls Asia Ltd., New Delhi vs. CIT- IV, New Delhi

ITA 5511/DEL/2012[2007-08]Status: DisposedITAT Delhi24 Feb 2020AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…ation having a graph on an X-Ray. But, it is not manufacturing X-Ray.” 33. Various High courts of India have held that X-Ray machine is qualified for investment allowance under section 32A. In the case of Commissioner of Income-tax Vs. Dr. S. Surender Reddy [243 ITR 110 (AP)] the Andhra Pradesh High Court has categorically observed as under: “9. Next comes the equipment used for purposes of X-ray. By putting the X-ray film in to the X-ray machine a different article is produced. It is a different article from the film which is produced from the X-ray machine and, 19 ITA No.1712/Del./2010 ITA No.4144/Del./2014…

Hls Asia Ltd., New Delhi vs. CIT, New Delhi

ITA 3708/DEL/2012[2006-07]Status: DisposedITAT Delhi24 Feb 2020AY 2006-07

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…ation having a graph on an X-Ray. But, it is not manufacturing X-Ray.” 33. Various High courts of India have held that X-Ray machine is qualified for investment allowance under section 32A. In the case of Commissioner of Income-tax Vs. Dr. S. Surender Reddy [243 ITR 110 (AP)] the Andhra Pradesh High Court has categorically observed as under: “9. Next comes the equipment used for purposes of X-ray. By putting the X-ray film in to the X-ray machine a different article is produced. It is a different article from the film which is produced from the X-ray machine and, 19 ITA No.1712/Del./2010 ITA No.4144/Del./2014…

DCIT, New Delhi vs. M/S. Hls Asia Ltd., New Delhi

ITA 323/DEL/2012[2005-06]Status: DisposedITAT Delhi24 Feb 2020AY 2005-06

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…ation having a graph on an X-Ray. But, it is not manufacturing X-Ray.” 33. Various High courts of India have held that X-Ray machine is qualified for investment allowance under section 32A. In the case of Commissioner of Income-tax Vs. Dr. S. Surender Reddy [243 ITR 110 (AP)] the Andhra Pradesh High Court has categorically observed as under: “9. Next comes the equipment used for purposes of X-ray. By putting the X-ray film in to the X-ray machine a different article is produced. It is a different article from the film which is produced from the X-ray machine and, 19 ITA No.1712/Del./2010 ITA No.4144/Del./2014…

ACIT, New Delhi vs. M/S. Hls Asia Ltd., New Delhi

ITA 5855/DEL/2011[2006-07]Status: DisposedITAT Delhi24 Feb 2020AY 2006-07

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…ation having a graph on an X-Ray. But, it is not manufacturing X-Ray.” 33. Various High courts of India have held that X-Ray machine is qualified for investment allowance under section 32A. In the case of Commissioner of Income-tax Vs. Dr. S. Surender Reddy [243 ITR 110 (AP)] the Andhra Pradesh High Court has categorically observed as under: “9. Next comes the equipment used for purposes of X-ray. By putting the X-ray film in to the X-ray machine a different article is produced. It is a different article from the film which is produced from the X-ray machine and, 19 ITA No.1712/Del./2010 ITA No.4144/Del./2014…

Oil Field Instrumentation (India) Pvt. Ltd., Mumbai vs. Addl. CIT RG. 1(2) & CIT (OSD), Mumbai

In the result, appeal filed by the assessee is allowed for

ITA 6661/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jul 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S. Oil Field Instrumentation Vs. Add.Cit Rg.1(2) & (India) Pvt.Ltd. Cit(Osd) 3Rd Floor, Liberty Building 5Th Floor, Aaykar Bhawan Sir Vithaldas Thackersey Marg M.K.Road New Marine Lines Mumbai-400 020 Mumbai-400 020 Pan/Gir No.Aaaco4870H Appellant) .. Respondent)

Section 143(3)Section 32(1)(iia)

…lowance under section 32A in various judicial pronouncements. Various High Courts ofindia have held that X-Ray machine is qualified for investment allowance under section The Hon'ble Delhi High Court relied upon the case of CIT v. Dr. S. Surender Reddy [2000] 243 ITR 110 (AP)(HC),Gauhati High Court in UT v. Down Town Hospital (P.) Ltd. [2004] 267 ITR 439 and Kerala High Court in CIT v. Upasana Hospital [19971 225 ITR 845. Considering these Judgements, the Hon'ble Court held that 'The issue, which we are concerned with, is a fiscal issue which is concerned with a central statute. It is desirable that in such a mat…

Oil Field Instrumentation (India) Pvt. Ltd., Mumbai vs. Addl. CIT RG. 1(2) & CIT (OSD), Mumbai

ITA 2233/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Feb 2018AY 2011-12

Bench: Shrir. C. Sharma, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 2233/Mum/2016 (निर्धारणवर्ा / Assessment Year:2011-12)

For Appellant: Sh. M. C. OmiFor Respondent: Dr. K. Shivaram & Shri
Section 143(3)Section 14ASection 32(1)Section 32(1)(iia)Section 40A(2)

…lowance under section 32A in various judicial pronouncements. Various High Courts ofindia have held that X-Ray machine is qualified for investment allowance under section The Hon'ble Delhi High Court relied upon the case of CIT v. Dr. S. Surender Reddy [2000] 243 ITR 110 (AP)(HC),Gauhati High Court in UT v. Down Town Hospital (P.) Ltd. [2004] 267 ITR 439 and Kerala High Court in CIT v. Upasana Hospital [19971 225 ITR 845. Considering these Judgements, the Hon'ble Court held that 'The issue, which we are concerned with, is a fiscal issue which is concerned with a central statute. It is desirable that in such a mat…

Commissioner of Income Tax vs. M/S Hls India Ltd

The appeals are dismissed

ITA/194/2005HC Delhi11 May 2011

Bench: Coming To These Legal Issues It Would Be Pertinent, In The Light Of Facts & Circumstances Of These Cases, First Of All To Succinctly Narrate The Genesis Of Instant Prolonged Tax Dispute Between The Revenue & The Assessee.

Section 260Section 32Section 32ASection 80

…ving a graph on an X-Ray. But, it is not manufacturing X-Ray.‖ 33. Various High courts of India have held that X-Ray machine is qualified for investment allowance under section 32A. In the case of Commissioner of Income-tax Vs. Dr. S. Surender Reddy [243 ITR 110 (AP)] the Andhra Pradesh High Court has categorically observed as under: ―9. Next comes the equipment used for purposes of X-ray. By putting the X-ray film in to the X-ray machine a different article is produced. It is a different article from the film which is produced from the X-ray machine and, therefore, it is a thing ITA Nos. 194/…

Commissioner of Income Tax vs. Hls Asia Limited

The appeals are dismissed

ITA/296/2010HC Delhi11 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 260Section 32Section 32ASection 80

…tion having a graph on an X-Ray. But, it is not manufacturing X-Ray." Various High courts of India have held that X-Ray machine is qualified for investment allowance under section 32A. In the case of Commissioner of Income-tax Vs. Dr. S. Surender Reddy [243 ITR 110 (AP)] the Andhra Pradesh High Court has categorically observed as under: "9. Next comes the equipment used for purposes of X-ray. By putting the X-ray film in to the X-ray machine a different article is produced. It is a different article from the film which is produced from the X-ray machine and, therefore, it is a thing ITA Nos. 194/2005…

Commissioner of Income Tax vs. M/S Hls India Ltd

The appeals are dismissed

ITA - 194 / 2005HC Delhi11 May 2011

Bench: Coming To These Legal Issues It Would Be Pertinent, In The Light Of Facts & Circumstances Of These Cases, First Of All To Succinctly Narrate The Genesis Of Instant Prolonged Tax Dispute Between The Revenue & The Assessee.

Section 260Section 32Section 32ASection 80

…ving a graph on an X-Ray. But, it is not manufacturing X-Ray.‖ 33. Various High courts of India have held that X-Ray machine is qualified for investment allowance under section 32A. In the case of Commissioner of Income-tax Vs. Dr. S. Surender Reddy [243 ITR 110 (AP)] the Andhra Pradesh High Court has categorically observed as under: ―9. Next comes the equipment used for purposes of X-ray. By putting the X-ray film in to the X-ray machine a different article is produced. It is a different article from the film which is produced from the X-ray machine and, therefore, it is a thing 2011:DHC:2637-DB…