Commissioner of Income Tax v. Sri Rama Vilas Service (Pvt.) Ltd.

38 ITR 25High Court1960#20677 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2005 to 2015.

Judgments citing Commissioner of Income Tax v. Sri Rama Vilas Service (Pvt.) Ltd.

M/S Dalmia Cement (Bharat) Ltd vs. The Commissioner of Income Tax

The appeal is partly allowed

ITA-374/2003HC Delhi23 Dec 2015
For Appellant: Mr Simran MehtaFor Respondent: Mr N.P. Sahni, Senior Standing Counsel for
Section 115Section 116Section 260ASection 32A(1)

…oal mill without such interlocking.” 15.4 The AO referred to various decisions in CIT v. Saraspur Mills Ltd.: (1959) 36 ITR 580 (Bom.), CIT v. Indian Turpentine and Rosin Co.: (1970) 75 ITR 533 (All.), CIT v. Sri Rama Vilas Service (Pvt.) Ltd.: (1960) 38 ITR 25 (Mad.) and CIT v. Saurashtra Wire-Healds Manufacturing Co. P. Ltd.: (1968) 67 ITR 524 (Guj.) for interpretation of the word ‘installed’ and he concluded that the word ‘installed’ “refers to a stage when the asset is ready for use”. He further held that the plant and machinery in question formed a part of the coal mill plant and was not ready f…

M/S Dalmia Cement (Bharat) Ltd vs. The Commissioner of Income Tax

The appeal is partly allowed

ITA - 374 / 2003HC Delhi23 Dec 2015
For Appellant: Mr Simran MehtaFor Respondent: Mr N.P. Sahni, Senior Standing Counsel for
Section 115Section 116Section 260ASection 32A(1)

…oal mill without such interlocking.” 15.4 The AO referred to various decisions in CIT v. Saraspur Mills Ltd.: (1959) 36 ITR 580 (Bom.), CIT v. Indian Turpentine and Rosin Co.: (1970) 75 ITR 533 (All.), CIT v. Sri Rama Vilas Service (Pvt.) Ltd.: (1960) 38 ITR 25 (Mad.) and CIT v. Saurashtra Wire-Healds Manufacturing Co. P. Ltd.: (1968) 67 ITR 524 (Guj.) for interpretation of the word ‘installed’ and he concluded that the word ‘installed’ “refers to a stage when the asset is ready for use”. He further held that the plant and machinery in question formed a part of the coal mill plant and was not ready f…

M/S Dalmia Cement (Bharat) Ltd vs. The Commissioner of Income Tax

The appeal is partly allowed

ITA/374/2003HC Delhi23 Dec 2015
For Appellant: Mr Simran MehtaFor Respondent: Mr N.P. Sahni, Senior Standing Counsel for
Section 115Section 116Section 260ASection 32A(1)

…oal mill without such interlocking.” 15.4 The AO referred to various decisions in CIT v. Saraspur Mills Ltd.: (1959) 36 ITR 580 (Bom.), CIT v. Indian Turpentine and Rosin Co.: (1970) 75 ITR 533 (All.), CIT v. Sri Rama Vilas Service (Pvt.) Ltd.: (1960) 38 ITR 25 (Mad.) and CIT v. Saurashtra Wire-Healds Manufacturing Co. P. Ltd.: (1968) 67 ITR 524 (Guj.) for interpretation of the word ‘installed’ and he concluded that the word ‘installed’ “refers to a stage when the asset is ready for use”. He further held that the plant and machinery in question formed a part of the coal mill plant and was not ready f…

The Tata Iron and Steel Co.Ltd., Bihar vs. The Collector of Central Excise, Patna

The appeals are disposed of accordingly with no order as to costs

C.A. No.-005421-005421 - 1999Supreme Court02 Mar 2005
For Respondent: Collector of Central Excise, Patna
Section 11Section 35L

…n position for service or use’’. Much the same meaning is given in Fund and Wagnall’s New Standard Dictionary "to place in position for service or use as to install hot water system". In Commissioner of Income Tax v. Sri Rama Vilas Service (Pvt.) Ltd., (1960) 38 ITR 25 at 27 it was held, putting aside the examples given in the dictionary meaning to explain the scope of the word "installed", that "installed" would certainly mean "to place an apparatus in position for service or use". A bus or a lorry is a plant within the meaning of Section 10(2) (vi-b) of the Income Tax Act, 1922. Whether, when a bus or a lorry i…

Commissioner of Income Tax v. Sri Rama Vilas Service (Pvt.) Ltd. (38 ITR 25) — Cited in 4 Judgments | BharatTax