Commissioner of Income Tax v. Gujarat Siddhi Cement Limited

307 ITR 393Supreme Court of India2008#15592 most cited
6

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

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Judgments citing Commissioner of Income Tax v. Gujarat Siddhi Cement Limited

The Commissioner of Income Tax vs. M/S Jagatjit Industries Ltd

The appeal is disposed of

ITA - 187 / 2004HC Delhi11 Nov 2011
Section 32ASection 43ASection 43A(1)

…llant-assessee is entitled to investment allowance in the year in question in respect of the “Glass Unit”. 7. The question raised is covered by the decision of the Supreme Court in Commissioner of Income Tax versus Gujarat Siddhi Cement Limited, (2008) 307 ITR 393 (SC). Subject matter of challenge before the Supreme Court was the decision of the Gujarat High Court, following their earlier Full Bench decision in Commissioner of Income Tax versus Gujarat State Fertilizers Company Limited, (2003) 259 ITR 526 in which it was held that investment allowance is allowable on actual cost or adjusted cost as e…

M/S Jagajit Industries Ltd vs. Dy. Commr of I.T

The appeal is disposed of

ITA - 84 / 2001HC Delhi11 Nov 2011
Section 32ASection 43ASection 43A(1)

…ellant-assessee is entitled to investment allowance in the year in question in respect of the “Glass Unit. 4. The question raised is covered by the decision of the Supreme Court in Commissioner of Income Tax versus Gujarat Siddhi Cement Limited, (2008) 307 ITR 393 (SC). Subject matter of challenge before the Supreme Court was the decision of the Gujarat High Court, following their earlier Full Bench decision in Commissioner of Income Tax versus Gujarat State Fertilizers Company Limited, (2003) 259 ITR 526 in which it was held that investment allowance is allowable 2011:DHC:5688-DB ITA No. 84/2001…

Jagatjit Industries Ltd vs. Dy.Commr.of Income Tax, Central-VI

The appeal is disposed of

ITA - 141 / 2000HC Delhi11 Nov 2011
Section 32ASection 43ASection 43A(1)

…llant-assessee is entitled to investment allowance in the year in question in respect of the “Glass Units. 4. The question raised is covered by the decision of the Supreme Court in Commissioner of Income Tax versus Gujarat Siddhi Cement Limited, (2008) 307 ITR 393 (SC). Subject matter of challenge before the Supreme Court was the decision of the Gujarat High Court, following their earlier Full Bench decision in Commissioner of Income Tax versus Gujarat State Fertilizers Company Limited, (2003) 259 ITR 526 in which it was held that investment allowance is allowable 2011:DHC:5687-DB ITA No. 141/2000…

M/S Jagatjit Industries Limited Gurgaon vs. Dy. Commissioner of Income Tax

The appeal is disposed of

ITA/84/2001HC Delhi11 Nov 2011
Section 32ASection 43ASection 43A(1)

…ellant-assessee is entitled to investment allowance in the year in question in respect of the “Glass Unit. 4. The question raised is covered by the decision of the Supreme Court in Commissioner of Income Tax versus Gujarat Siddhi Cement Limited, (2008) 307 ITR 393 (SC). Subject matter of challenge before the Supreme Court was the decision of the Gujarat High Court, following their earlier Full Bench decision in Commissioner of Income Tax versus Gujarat State Fertilizers Company Limited, (2003) 259 ITR 526 in which it was held that investment allowance is allowable 2011:DHC:5688-DB ITA No. 84/2001…

Jagatjit Industries Ltd vs. Dy.Commr.of Income Tax, Central-VI

The appeal is disposed of

ITA/141/2000HC Delhi11 Nov 2011
Section 32ASection 43ASection 43A(1)

…llant-assessee is entitled to investment allowance in the year in question in respect of the “Glass Units. 4. The question raised is covered by the decision of the Supreme Court in Commissioner of Income Tax versus Gujarat Siddhi Cement Limited, (2008) 307 ITR 393 (SC). Subject matter of challenge before the Supreme Court was the decision of the Gujarat High Court, following their earlier Full Bench decision in Commissioner of Income Tax versus Gujarat State Fertilizers Company Limited, (2003) 259 ITR 526 in which it was held that investment allowance is allowable 2011:DHC:5687-DB ITA No. 141/2000…

Commissioner of Income Tax vs. M/S Jagatjit Industries Limited

The appeal is disposed of

ITA/187/2004HC Delhi11 Nov 2011
Section 32ASection 43ASection 43A(1)

…llant-assessee is entitled to investment allowance in the year in question in respect of the “Glass Unit”. 7. The question raised is covered by the decision of the Supreme Court in Commissioner of Income Tax versus Gujarat Siddhi Cement Limited, (2008) 307 ITR 393 (SC). Subject matter of challenge before the Supreme Court was the decision of the Gujarat High Court, following their earlier Full Bench decision in Commissioner of Income Tax versus Gujarat State Fertilizers Company Limited, (2003) 259 ITR 526 in which it was held that investment allowance is allowable on actual cost or adjusted cost as e…

Commissioner of Income Tax v. Gujarat Siddhi Cement Limited (307 ITR 393) — Cited in 6 Judgments | BharatTax