CWT v. Mohinibai Kanaiyalal

240 ITR 636Reported decision1999#17336 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

section 2(7)section 4(2)section 32ainitial assessment yearfull and true disclosurematerial facts necessary for assessmentsection 80ibkelvinatormere change of opinioneligible businesslive linkincome escaping assessment

Judgments citing CWT v. Mohinibai Kanaiyalal

Assisstant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 374/IND/2023[2018-19]Status: DisposedITAT Indore17 Oct 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…ding would amount to 'processing' of ore within the meaning of section 8(3)(b) and rule 13...." (p. 131) Earlier, it was observed that the blending of different qualities of ore did not amount to manufacture. 8. In case of CWT v. Mohinibai Kanaiyalal (1999) 240 ITR 636, the Gujarat High Court observed that in order to characterize an operation as processing, it is necessary that the commodity must, as a result of the operation, experience some change.. 9. The principle that runs through the above decisions is that notwithstanding the extent of processing and the changes that occur to the original commodity by…

Assisstant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 373/IND/2023[2020-21]Status: DisposedITAT Indore17 Oct 2024AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…ding would amount to 'processing' of ore within the meaning of section 8(3)(b) and rule 13...." (p. 131) Earlier, it was observed that the blending of different qualities of ore did not amount to manufacture. 8. In case of CWT v. Mohinibai Kanaiyalal (1999) 240 ITR 636, the Gujarat High Court observed that in order to characterize an operation as processing, it is necessary that the commodity must, as a result of the operation, experience some change.. 9. The principle that runs through the above decisions is that notwithstanding the extent of processing and the changes that occur to the original commodity by…

Assisstant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 372/IND/2023[2017-18]Status: DisposedITAT Indore17 Oct 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…ding would amount to 'processing' of ore within the meaning of section 8(3)(b) and rule 13...." (p. 131) Earlier, it was observed that the blending of different qualities of ore did not amount to manufacture. 8. In case of CWT v. Mohinibai Kanaiyalal (1999) 240 ITR 636, the Gujarat High Court observed that in order to characterize an operation as processing, it is necessary that the commodity must, as a result of the operation, experience some change.. 9. The principle that runs through the above decisions is that notwithstanding the extent of processing and the changes that occur to the original commodity by…

Assistant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 371/IND/2023[2013-14]Status: DisposedITAT Indore17 Oct 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…ding would amount to 'processing' of ore within the meaning of section 8(3)(b) and rule 13...." (p. 131) Earlier, it was observed that the blending of different qualities of ore did not amount to manufacture. 8. In case of CWT v. Mohinibai Kanaiyalal (1999) 240 ITR 636, the Gujarat High Court observed that in order to characterize an operation as processing, it is necessary that the commodity must, as a result of the operation, experience some change.. 9. The principle that runs through the above decisions is that notwithstanding the extent of processing and the changes that occur to the original commodity by…

Assistant Commissioner of Income Tax - 4(1), Indore vs. Prataap Snacks Limited, Indore

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 370/IND/2023[2012-13]Status: DisposedITAT Indore17 Oct 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 80I

…ding would amount to 'processing' of ore within the meaning of section 8(3)(b) and rule 13...." (p. 131) Earlier, it was observed that the blending of different qualities of ore did not amount to manufacture. 8. In case of CWT v. Mohinibai Kanaiyalal (1999) 240 ITR 636, the Gujarat High Court observed that in order to characterize an operation as processing, it is necessary that the commodity must, as a result of the operation, experience some change.. 9. The principle that runs through the above decisions is that notwithstanding the extent of processing and the changes that occur to the original commodity by…

CWT v. Mohinibai Kanaiyalal (240 ITR 636) — Cited in 5 Judgments | BharatTax