Cotton Sale Ginning & Pressing Society Ltd.: 129 ITR 821 (Guj), D.D. Shah & Bros. v. UOI

283 ITR 486High Court2006#17514 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2007 to 2020.

Judgments citing Cotton Sale Ginning & Pressing Society Ltd.: 129 ITR 821 (Guj), D.D. Shah & Bros. v. UOI

DCIT, New Delhi vs. M/S. L.T. Foods Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed and the appeal of the Assessee is allowed in part and for statistical purposes

ITA 4046/DEL/2013[2007-08]Status: DisposedITAT Delhi30 Sept 2020AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.Narasimha Charydcit Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3Rd Floor, Ara Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi.

Section 115Section 132(4)Section 14ASection 153ASection 40Section 40A(3)Section 69Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER DCIT Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3rd Floor, ARA Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi. And L.T. Foods Ltd., ACIT Unit No. 134, First Floor, Vs. Central Circle-19, Rectangle-I, Saket District Centre New Delhi New Delhi. PAN No. AACCA3104G Appellants Respondents Assessee by Shri Ajay Vohra, Sr. Advocate Shri Rohit Jain, Advocate Smt. Deepashree Rao, CA Shri Vibhu Gupta, CA Reven…

M/S L.T. Foods Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the Revenue is dismissed and the appeal of the Assessee is allowed in part and for statistical purposes

ITA 4164/DEL/2013[2007-08]Status: DisposedITAT Delhi30 Sept 2020AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.Narasimha Charydcit Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3Rd Floor, Ara Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi.

Section 115Section 132(4)Section 14ASection 153ASection 40Section 40A(3)Section 69Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER DCIT Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3rd Floor, ARA Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi. And L.T. Foods Ltd., ACIT Unit No. 134, First Floor, Vs. Central Circle-19, Rectangle-I, Saket District Centre New Delhi New Delhi. PAN No. AACCA3104G Appellants Respondents Assessee by Shri Ajay Vohra, Sr. Advocate Shri Rohit Jain, Advocate Smt. Deepashree Rao, CA Shri Vibhu Gupta, CA Reven…

The Commissioner of Income Tax vs. M/S Wipro Ltd

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

…acturing activity and not whether the income derived there from is an income from the business. 102. The learned Counsel also relied on the judgment of the Rajasthan High Court in the case of D.D.SHAH AND BROTHERS vs UNION OF INDIA AND ANOTHER [(2006) 283 ITR 486 (RAJ)] where the question which fell for consideration is, whether blending of different qualities of tea constitute manufacture and production. It was held that, it - 120 - does not constitute manufacture and production and Section 80-IB is not attracted. 103. In the instant case, the business which is carried on by the as…

M/S Wipro Limited vs. The Deputy Commissioner of Income Tax

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

…acturing activity and not whether the income derived there from is an income from the business. 102. The learned Counsel also relied on the judgment of the Rajasthan High Court in the case of D.D.SHAH AND BROTHERS vs UNION OF INDIA AND ANOTHER [(2006) 283 ITR 486 (RAJ)] where the question which fell for consideration is, whether blending of different qualities of tea constitute manufacture and production. It was held that, it - 120 - does not constitute manufacture and production and Section 80-IB is not attracted. 103. In the instant case, the business which is carried on by the as…

Commnr. of Income Tax, Kerala vs. M/S. Tara Agencies

Appeal is allowed and the

C.A. No.-003568-003568 - 2001Supreme Court09 Jul 2007
For Respondent: M/s Tara Agencies
Section 35B

…paring or making an article by subjecting any material to a manual, mechanical, chemical, electrical or any other like operation. 30. Mr. Parasaran placed reliance on the decision in D.D. Shah & Bros. v. Union of India & Another reported in (2006) 283 ITR 486 (Raj.). In this case, similar question arose for consideration before the Rajasthan High Court whether the blending of different types of tea by the assessee amounts to production of a thing or an article by an industrial undertaking within the meaning of the expression as used in section 80-1B of the Act. 31. The High Court in the s…

Cotton Sale Ginning & Pressing Society Ltd.: 129 ITR 821 (Guj), D.D. Shah & Bros. v. UOI (283 ITR 486) — Cited in 5 Judgments | BharatTax