Cooke v. Beach Station Caravans Limited

187 ITR 685High Court1991#5993 most cited

What is Cooke v. Beach Station Caravans Limited authority for?

A building or structure is considered 'plant' if it functions as an apparatus or tool by which business activities are carried on. If it merely serves as a place where business activities occur without being integral to them, it is not plant.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Also referred to as

Cooke v. Beach Station Caravans Limited · functional test · plant · building · apparatus · tool · business activities · depreciation · Section 32

Issues it is cited on

section 14a(3)section 10(5)section 43(3)section 14a(1)section 42strategic investmentsection 80ia(4)section 115jb(2)section 34section 80iasection 80idisallowance under section 14a

Judgments citing Cooke v. Beach Station Caravans Limited

THEDCIT, COCHIN vs. M.S COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

ITA 304/COCH/2017[2007-08]Status: DisposedITAT Cochin23 Oct 2024AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…nurse them, but also to treat them, for which various kinds of equipment and instruments were installed. 3. The most apposite decision in this context is that delivered by the Allahabad High Court in S.K. Tulsi & Sons v. CIT (1990) 90 CTR (All) 99 : (1991) 187 ITR 685 (All) : TC 29R.638. Reference was made to an earlier judgment, where also the functional test approved by this Court in several decisions was applied. It was held that if it was found that the building or structure constituted an apparatus or a tool of the taxpayer by Cochin International Airport Ltd. means of which business activities were c…

THE DCIT, COCHIN vs. M.S COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

ITA 193/COCH/2017[2012-13]Status: DisposedITAT Cochin23 Oct 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…nurse them, but also to treat them, for which various kinds of equipment and instruments were installed. 3. The most apposite decision in this context is that delivered by the Allahabad High Court in S.K. Tulsi & Sons v. CIT (1990) 90 CTR (All) 99 : (1991) 187 ITR 685 (All) : TC 29R.638. Reference was made to an earlier judgment, where also the functional test approved by this Court in several decisions was applied. It was held that if it was found that the building or structure constituted an apparatus or a tool of the taxpayer by Cochin International Airport Ltd. means of which business activities were c…

THE DCIT, COCHIN vs. M/S.COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

ITA 167/COCH/2017[2011-12]Status: DisposedITAT Cochin23 Oct 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…nurse them, but also to treat them, for which various kinds of equipment and instruments were installed. 3. The most apposite decision in this context is that delivered by the Allahabad High Court in S.K. Tulsi & Sons v. CIT (1990) 90 CTR (All) 99 : (1991) 187 ITR 685 (All) : TC 29R.638. Reference was made to an earlier judgment, where also the functional test approved by this Court in several decisions was applied. It was held that if it was found that the building or structure constituted an apparatus or a tool of the taxpayer by Cochin International Airport Ltd. means of which business activities were c…

THE DCIT, COCHIN vs. M/S.COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

ITA 166/COCH/2017[2010-11]Status: DisposedITAT Cochin23 Oct 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…nurse them, but also to treat them, for which various kinds of equipment and instruments were installed. 3. The most apposite decision in this context is that delivered by the Allahabad High Court in S.K. Tulsi & Sons v. CIT (1990) 90 CTR (All) 99 : (1991) 187 ITR 685 (All) : TC 29R.638. Reference was made to an earlier judgment, where also the functional test approved by this Court in several decisions was applied. It was held that if it was found that the building or structure constituted an apparatus or a tool of the taxpayer by Cochin International Airport Ltd. means of which business activities were c…

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 882/HYD/2014[2007-08]Status: DisposedITAT Hyderabad20 May 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…laws: 1. CIT V s Kamataka Power Corp. 247 ITR 268 (SC) Paper Book Pages 32 to 35 2. CIT Vs Singareni Collieries Co 221 ITR 194 (AP HC) Paper Book Pages 36 to 40 3. CIT Vs Dr B Venkata Rao 243 ITR 0081 (SC)Paper Book Pages 51 to 53 4. S K Tulsi and Sons Vs CIT 187 ITR 685 (Allahabad HC) Paper Book pages 49 to 50. 5. CIT Vs Shashi Nursing Home Ltd 269 CTR 99 (A11ahahad HC) Paper book pages 45 to 48. 6. CIT Vs Sesa Goa Ltd 271 ITR 331 (SC) Paper book pages 41 to 44. 11.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities and submitted that the expenditure incurred by the assessee are in the n…

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 880/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…laws: 1. CIT V s Kamataka Power Corp. 247 ITR 268 (SC) Paper Book Pages 32 to 35 2. CIT Vs Singareni Collieries Co 221 ITR 194 (AP HC) Paper Book Pages 36 to 40 3. CIT Vs Dr B Venkata Rao 243 ITR 0081 (SC)Paper Book Pages 51 to 53 4. S K Tulsi and Sons Vs CIT 187 ITR 685 (Allahabad HC) Paper Book pages 49 to 50. 5. CIT Vs Shashi Nursing Home Ltd 269 CTR 99 (A11ahahad HC) Paper book pages 45 to 48. 6. CIT Vs Sesa Goa Ltd 271 ITR 331 (SC) Paper book pages 41 to 44. 11.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities and submitted that the expenditure incurred by the assessee are in the n…

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 879/HYD/2014[2005-06]Status: DisposedITAT Hyderabad20 May 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…laws: 1. CIT V s Kamataka Power Corp. 247 ITR 268 (SC) Paper Book Pages 32 to 35 2. CIT Vs Singareni Collieries Co 221 ITR 194 (AP HC) Paper Book Pages 36 to 40 3. CIT Vs Dr B Venkata Rao 243 ITR 0081 (SC)Paper Book Pages 51 to 53 4. S K Tulsi and Sons Vs CIT 187 ITR 685 (Allahabad HC) Paper Book pages 49 to 50. 5. CIT Vs Shashi Nursing Home Ltd 269 CTR 99 (A11ahahad HC) Paper book pages 45 to 48. 6. CIT Vs Sesa Goa Ltd 271 ITR 331 (SC) Paper book pages 41 to 44. 11.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities and submitted that the expenditure incurred by the assessee are in the n…

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 803/HYD/2014[2010-11]Status: DisposedITAT Hyderabad20 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…laws: 1. CIT V s Kamataka Power Corp. 247 ITR 268 (SC) Paper Book Pages 32 to 35 2. CIT Vs Singareni Collieries Co 221 ITR 194 (AP HC) Paper Book Pages 36 to 40 3. CIT Vs Dr B Venkata Rao 243 ITR 0081 (SC)Paper Book Pages 51 to 53 4. S K Tulsi and Sons Vs CIT 187 ITR 685 (Allahabad HC) Paper Book pages 49 to 50. 5. CIT Vs Shashi Nursing Home Ltd 269 CTR 99 (A11ahahad HC) Paper book pages 45 to 48. 6. CIT Vs Sesa Goa Ltd 271 ITR 331 (SC) Paper book pages 41 to 44. 11.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities and submitted that the expenditure incurred by the assessee are in the n…

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 802/HYD/2014[2009-10]Status: DisposedITAT Hyderabad20 May 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…laws: 1. CIT V s Kamataka Power Corp. 247 ITR 268 (SC) Paper Book Pages 32 to 35 2. CIT Vs Singareni Collieries Co 221 ITR 194 (AP HC) Paper Book Pages 36 to 40 3. CIT Vs Dr B Venkata Rao 243 ITR 0081 (SC)Paper Book Pages 51 to 53 4. S K Tulsi and Sons Vs CIT 187 ITR 685 (Allahabad HC) Paper Book pages 49 to 50. 5. CIT Vs Shashi Nursing Home Ltd 269 CTR 99 (A11ahahad HC) Paper book pages 45 to 48. 6. CIT Vs Sesa Goa Ltd 271 ITR 331 (SC) Paper book pages 41 to 44. 11.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities and submitted that the expenditure incurred by the assessee are in the n…

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 801/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…laws: 1. CIT V s Kamataka Power Corp. 247 ITR 268 (SC) Paper Book Pages 32 to 35 2. CIT Vs Singareni Collieries Co 221 ITR 194 (AP HC) Paper Book Pages 36 to 40 3. CIT Vs Dr B Venkata Rao 243 ITR 0081 (SC)Paper Book Pages 51 to 53 4. S K Tulsi and Sons Vs CIT 187 ITR 685 (Allahabad HC) Paper Book pages 49 to 50. 5. CIT Vs Shashi Nursing Home Ltd 269 CTR 99 (A11ahahad HC) Paper book pages 45 to 48. 6. CIT Vs Sesa Goa Ltd 271 ITR 331 (SC) Paper book pages 41 to 44. 11.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities and submitted that the expenditure incurred by the assessee are in the n…

THE SINGARENI COLLERIES COMPANY LTD., KOTHJAGUDEM,HYDERABAD vs. ADDL.CITT, KHAMMAM RANGE, KHAMMAM, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 561/HYD/2016[2011-12]Status: DisposedITAT Hyderabad20 May 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…laws: 1. CIT V s Kamataka Power Corp. 247 ITR 268 (SC) Paper Book Pages 32 to 35 2. CIT Vs Singareni Collieries Co 221 ITR 194 (AP HC) Paper Book Pages 36 to 40 3. CIT Vs Dr B Venkata Rao 243 ITR 0081 (SC)Paper Book Pages 51 to 53 4. S K Tulsi and Sons Vs CIT 187 ITR 685 (Allahabad HC) Paper Book pages 49 to 50. 5. CIT Vs Shashi Nursing Home Ltd 269 CTR 99 (A11ahahad HC) Paper book pages 45 to 48. 6. CIT Vs Sesa Goa Ltd 271 ITR 331 (SC) Paper book pages 41 to 44. 11.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities and submitted that the expenditure incurred by the assessee are in the n…

DCIT, CIRCLE-1, KHAMMAM, KHAMMAM vs. THE SINGARENI COLLERIES COMPANY LT.D, KOTHAGUDEM, KOTHAGUDEM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 519/HYD/2016[2004-05]Status: DisposedITAT Hyderabad20 May 2021AY 2004-05

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…laws: 1. CIT V s Kamataka Power Corp. 247 ITR 268 (SC) Paper Book Pages 32 to 35 2. CIT Vs Singareni Collieries Co 221 ITR 194 (AP HC) Paper Book Pages 36 to 40 3. CIT Vs Dr B Venkata Rao 243 ITR 0081 (SC)Paper Book Pages 51 to 53 4. S K Tulsi and Sons Vs CIT 187 ITR 685 (Allahabad HC) Paper Book pages 49 to 50. 5. CIT Vs Shashi Nursing Home Ltd 269 CTR 99 (A11ahahad HC) Paper book pages 45 to 48. 6. CIT Vs Sesa Goa Ltd 271 ITR 331 (SC) Paper book pages 41 to 44. 11.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities and submitted that the expenditure incurred by the assessee are in the n…

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 884/HYD/2014[2008-09]Status: DisposedITAT Hyderabad20 May 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…laws: 1. CIT V s Kamataka Power Corp. 247 ITR 268 (SC) Paper Book Pages 32 to 35 2. CIT Vs Singareni Collieries Co 221 ITR 194 (AP HC) Paper Book Pages 36 to 40 3. CIT Vs Dr B Venkata Rao 243 ITR 0081 (SC)Paper Book Pages 51 to 53 4. S K Tulsi and Sons Vs CIT 187 ITR 685 (Allahabad HC) Paper Book pages 49 to 50. 5. CIT Vs Shashi Nursing Home Ltd 269 CTR 99 (A11ahahad HC) Paper book pages 45 to 48. 6. CIT Vs Sesa Goa Ltd 271 ITR 331 (SC) Paper book pages 41 to 44. 11.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities and submitted that the expenditure incurred by the assessee are in the n…

LANDBASE INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4999/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Aug 2019AY 2011-12

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…remises leading to the production of the stocks, the same must be categorized as plant and machinery. h) Further, reliance is placed on the following decisions:  Cooke v. Beach Station Caravans Limited (1974) 3 All ER 159 (All.)  SK Tulsi and Sons vs. CIT: 187 ITR 685 (All)  Moidu‟s Medicare (P) Ltd v. CIT : ITA Nos. 1261, 1262, 1310 of 2009 (Ker.)  Maharashtra State Road Development Corpn. Ltd. v. ACIT: 128 TTJ 32 (Mum. Trib) i) Similarly, in the present case, in the business of Golf course, developing a golf course, for running the business of operating a golf course is, it is submitted, an essential/ ind…

LANDBASE INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4998/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Aug 2019AY 2010-11

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…remises leading to the production of the stocks, the same must be categorized as plant and machinery. h) Further, reliance is placed on the following decisions:  Cooke v. Beach Station Caravans Limited (1974) 3 All ER 159 (All.)  SK Tulsi and Sons vs. CIT: 187 ITR 685 (All)  Moidu‟s Medicare (P) Ltd v. CIT : ITA Nos. 1261, 1262, 1310 of 2009 (Ker.)  Maharashtra State Road Development Corpn. Ltd. v. ACIT: 128 TTJ 32 (Mum. Trib) i) Similarly, in the present case, in the business of Golf course, developing a golf course, for running the business of operating a golf course is, it is submitted, an essential/ ind…

LANDBASE INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4560/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…remises leading to the production of the stocks, the same must be categorized as plant and machinery. h) Further, reliance is placed on the following decisions:  Cooke v. Beach Station Caravans Limited (1974) 3 All ER 159 (All.)  SK Tulsi and Sons vs. CIT: 187 ITR 685 (All)  Moidu‟s Medicare (P) Ltd v. CIT : ITA Nos. 1261, 1262, 1310 of 2009 (Ker.)  Maharashtra State Road Development Corpn. Ltd. v. ACIT: 128 TTJ 32 (Mum. Trib) i) Similarly, in the present case, in the business of Golf course, developing a golf course, for running the business of operating a golf course is, it is submitted, an essential/ ind…

M/S LANDBASE INDIA LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 138/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Aug 2019AY 2012-13

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…remises leading to the production of the stocks, the same must be categorized as plant and machinery. h) Further, reliance is placed on the following decisions:  Cooke v. Beach Station Caravans Limited (1974) 3 All ER 159 (All.)  SK Tulsi and Sons vs. CIT: 187 ITR 685 (All)  Moidu‟s Medicare (P) Ltd v. CIT : ITA Nos. 1261, 1262, 1310 of 2009 (Ker.)  Maharashtra State Road Development Corpn. Ltd. v. ACIT: 128 TTJ 32 (Mum. Trib) i) Similarly, in the present case, in the business of Golf course, developing a golf course, for running the business of operating a golf course is, it is submitted, an essential/ ind…

LANDBASE INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 653/DEL/2011[2007-08]Status: DisposedITAT Delhi26 Aug 2019AY 2007-08

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…remises leading to the production of the stocks, the same must be categorized as plant and machinery. h) Further, reliance is placed on the following decisions:  Cooke v. Beach Station Caravans Limited (1974) 3 All ER 159 (All.)  SK Tulsi and Sons vs. CIT: 187 ITR 685 (All)  Moidu‟s Medicare (P) Ltd v. CIT : ITA Nos. 1261, 1262, 1310 of 2009 (Ker.)  Maharashtra State Road Development Corpn. Ltd. v. ACIT: 128 TTJ 32 (Mum. Trib) i) Similarly, in the present case, in the business of Golf course, developing a golf course, for running the business of operating a golf course is, it is submitted, an essential/ ind…

ACIT, NEW DELHI vs. M/S. LANDBASE INDIA LTD., NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4849/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…remises leading to the production of the stocks, the same must be categorized as plant and machinery. h) Further, reliance is placed on the following decisions:  Cooke v. Beach Station Caravans Limited (1974) 3 All ER 159 (All.)  SK Tulsi and Sons vs. CIT: 187 ITR 685 (All)  Moidu‟s Medicare (P) Ltd v. CIT : ITA Nos. 1261, 1262, 1310 of 2009 (Ker.)  Maharashtra State Road Development Corpn. Ltd. v. ACIT: 128 TTJ 32 (Mum. Trib) i) Similarly, in the present case, in the business of Golf course, developing a golf course, for running the business of operating a golf course is, it is submitted, an essential/ ind…

Cooke v. Beach Station Caravans Limited (187 ITR 685) — Cited in 19 Judgments | BharatTax