Commissioner of Income Tax v. Malabar and Pioneer Hosiery (P.) Ltd1

221 ITR 117High Court1996#20013 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing Commissioner of Income Tax v. Malabar and Pioneer Hosiery (P.) Ltd1

TRAVANCORE SUGARS AND CHEMICALS LTD. vs. COMMISSIONER OF INCOME TAX

ITA/12/2008HC Kerala31 Mar 2022

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

…ellate Tribunal (for short 'the Tribunal'), vide order dated 24.08.2007. 3.1 The assessee placed strong reliance on the judgment in Commissioner of Income Tax v. Malabar and Pioneer Hosiery (P.) Ltd1, especially the following paragraph: 1 [1996] 221 ITR 117 (Ker.) ITA Nos.11/2008, 12/2008, 279/2010, 282/2010, 292/2010 -9- 'It is also necessary to see the situational peculiarities. If a commercial asset in a given case is not capable of being used as such and then it is let out to others, it has to be understood with reference to the character of the asset and not with reference to…

TRAVANCORE SUGARS AND CHEMICALS LTD vs. DEPUTY COMMSSR;INCOME TAX,C-I,THIRUVALLA

ITA/279/2010HC Kerala31 Mar 2022

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

…ellate Tribunal (for short 'the Tribunal'), vide order dated 24.08.2007. 3.1 The assessee placed strong reliance on the judgment in Commissioner of Income Tax v. Malabar and Pioneer Hosiery (P.) Ltd1, especially the following paragraph: 1 [1996] 221 ITR 117 (Ker.) ITA Nos.11/2008, 12/2008, 279/2010, 282/2010, 292/2010 -9- 'It is also necessary to see the situational peculiarities. If a commercial asset in a given case is not capable of being used as such and then it is let out to others, it has to be understood with reference to the character of the asset and not with reference to…

M/S. HYDERABAD DISTILLERIES & WINERIES PVT.LTD.,,HYDERABAD vs. ACIT, CIRCLE-2(2), HYDERABAD

Appeal are allowed

ITA 740/HYD/2012[2008-19]Status: DisposedITAT Delhi12 Jul 2018AY 2008-19

Bench: Shri P. M. Jagtap & Ms Suchitra Kamblem/S Hyderabad Distilleries & Vs Acit Wineries Pvt. Ltd. A-4, Ida, Uppal Circle-2(2) Hyderabad-39 Hyderabad Aaach2679B (Appellant) (Respondent)

Section 5

…ITA Nos. 408 to 410 of 2008 (Kar.) • CIT v. Kohinoor Tobacco Products P. Ltd.: 283 ITR 162 (MP) • CIT v. Anand Rubber and Plastics (P.) Ltd.: 178 ITR 301 (P&H) • CIT v. Golden Engineering Works: 256 ITR 774 (P&H) • CIT Vs.Malabar and Pioneer Hosiery (P.) Ltd. 221 ITR 117 (Ker.) • CIT vs. Ajmera Industries Private Ltd.: 103 ITR 245 (Cal.) • CIT v. K. Ramaiah & Ors.: 159 ITR 929 (AP) • Coringa Co. Ltd. v. CIT: 62 ITR 523 (AP) Besides the above mentioned decisions, the Ld. AR also relied upon the decision in reference to expenditure incurred for the purpose of business which are as follows: • CIT vs. Malayalam Pla…

The Commissioner of Inccome Tax-III vs. Speectra Shares AND Scrips Pvt Ltd

ITTA/282/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…ellate Tribunal (for short 'the Tribunal'), vide order dated 24.08.2007. 3.1 The assessee placed strong reliance on the judgment in Commissioner of Income Tax v. Malabar and Pioneer Hosiery (P.) Ltd1, especially the following paragraph: 1 [1996] 221 ITR 117 (Ker.) ITA Nos.11/2008, 12/2008, 279/2010, 282/2010, 292/2010 -9- 'It is also necessary to see the situational peculiarities. If a commercial asset in a given case is not capable of being used as such and then it is let out to others, it has to be understood with reference to the character of the asset and not with reference to…

Commissioner of Income Tax v. Malabar and Pioneer Hosiery (P.) Ltd1 (221 ITR 117) — Cited in 4 Judgments | BharatTax