Dy. CIT v. Harjivandas Juthabhai Zaveri

258 ITR 785High Court2002#2631 most cited

What is Dy. CIT v. Harjivandas Juthabhai Zaveri authority for?

Income derived from the sale of scrap generated during the manufacturing process is eligible for deduction under sections 80IB and 80IC of the Income Tax Act, 1961.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2024.

Also referred to as

Dy. CIT v. Harjivandas Juthabhai Zaveri · 258 ITR 785 · 132 Taxmann 923 · section 80IB deduction · section 80IC deduction · income from scrap sale · eligibility for deduction · industrial undertaking profits · special category states deduction · scrap income

Also reported as

132 Taxmann 923

Sections most often in play

Section 37(1)Section 80ICSection 10AASection 10BSection 115JBSection 115OSection 132Section 133(6)

Issues it is cited on

section 2(15a)section 17(2)(iiia)profit split methodsection 92ca(4)section 17(2)comparable uncontrolled price methodcost plus methodinterest on interestsection 43asection 32(1)(iia)section 35(2ab)benchmarking analysis

Judgments citing Dy. CIT v. Harjivandas Juthabhai Zaveri

M/S A.P. Processors, Delhi vs. ITO, New Delhi

In the result, ITA No.4345/Del/2015 of the assessee is partly allowed for

ITA 4345/DEL/2015[2009-10]Status: DisposedITAT Delhi21 Oct 2016AY 2009-10

Bench: Smt Diva Singh

Section 32(1)(iia)

….No.-4345 & 4346/Del/2015 (A.P.PROCESSORS VS ITO) Page 3 of 7 Allied Industries Ltd. (2010) 326 ITR 27 (P&H); (iv) CIT vs. Rane (Madras) Ltd. (1998) 148 CTR (Mad) 404 : (1999) 238 ITR 377 (Mad) and (v) Dy, CIT vs. Harjivandas Juthabhai Zaveri & Anr. (2002) 258 ITR 785 (Guj.) strengthens our aforesaid view. In view of the above detailed discussions and precedents, we hold that assessee is a manufacturer and eligible for deduction u/s 32(1)(iia) of the Act and so we allow the additional depreciation @20% on Rs. 49,83,575/- which comes Rs.9,96,715/- and accordingly decide the ground no. 3 in favor of the Assessee…

Asst CIT Large Tax Payer Unit, Mumbai vs. Glenmark Generics Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 5515/MUM/2013[2009-10]Status: DisposedITAT Mumbai05 Feb 2016AY 2009-10

Bench: Shri C.N. Prasad & Shri Rajesh Kumarआयकर अपील सं/ I.Ta No.5515/Mum/2013 ("नधा"रण वष" / Assessment Year:2009-10 बनाम/ The Acit, M/S. Glenmark Generics Ltd., Large Tax Payer Unit, B/2, Mahalaxmi Chambers, Vs. Centre-1, 29Th Floor, 22, Bhulabhai Desai Road, World Trade Centre, Mumbai -400 026 Cuffe Parade, Mumbai-400 005 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaccg 9820D (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By: Ms. Bharti M. Singh ""यथ" क" ओर से/Respondent By: Shri Vijay Mehta सुनवाई क" तार"ख / Date Of Hearing :01.02.2016 घोषणा क" तार"ख /Date Of Pronouncement :05 .02.2016 आदेश / O R D E R Per C.N. Prasad, Jm:

For Appellant: Ms. Bharti M. SinghFor Respondent: Shri Vijay Mehta
Section 80Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ , मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ I.TA No.5515/Mum/2013 ("नधा"रण वष" / Assessment Year:2009-10 बनाम/ The ACIT, M/s. Glenmark Generics Ltd., Large Tax Payer Unit, B/2, Mahalaxmi Chambers, Vs. Centre-1, 29th Floor, 22, Bhulabhai Desai Road, World Trade Centre, Mumbai -400 026 Cuffe Parade, Mumbai-400 005 "थायी लेखा सं./जीआइआर सं./PAN/GIR No.AACCG 9820D (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant by: Ms. Bharti M. Singh ""यथ" क" ओ…

CIT vs. Sadhu Forging Ltd

ITA - 351 / 2011HC Delhi03 Jun 2011
Section 37Section 80Section 80I

…missioner of Income Tax v. Vallabh Yarns (P.) Ltd., (2011) 51 DTR (P&H) 236: (iii) CIT v. Impel Forge & Allied Industries Ltd., (2010) 326 ITR 27 (P&H), (iv) CIT v. Rane (Mad) Ltd., 238 ITR 377 (Mad), and (v) Dy. CIT v. Harjivandas Juthabhai Zaveri & Another, 258 ITR 785 (Gujarat). - 13. Keeping in view the activities of the assessee in giving heat treatment for which it had earned labour charges and job-work charges, it can thus be said that the appellant had done a process on the raw material which was nothing but a part and parcel of the manufacturing process of the industrial undertaking. These receipts canno…

CIT vs. Sadhu Forging Ltd

ITA - 167 / 2011HC Delhi03 Jun 2011
Section 37Section 80Section 80I

…oner of Income Tax v. Vallabh Yarns (P.) Ltd., (2011) 51 DTR (P&H) 236; (iii) CIT v. Impel Forge & Allied Industries Ltd., (2010) 326 ITR 27 (P&H), (iv) CIT v. Rane (Mad) Ltd., 238 ITR 377 (Mad), and (v) Dy. CIT v. Harjivandas Juthabhai Zaveri & Another, 258 ITR 785 (Gujarat). 13. Keeping in view the activities of the assessee in giving heat treatment for which it had earned labour charges and job-work charges, it can thus be said that the appellant had done a process on the raw material which was nothing but a part and parcel of the manufacturing process of the industrial undertaking. These r…