Enner Refineries v. AssL CCT

119 ITR 891High Court1979#22149 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 358,232 Indian tax judgments — from 1991 to 2020.

Judgments citing Enner Refineries v. AssL CCT

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Appeal is dismissed

ITA 4642/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…xxiii) Universal Chemicals & Industries P. Ltd. vs. CST (1986) 62 STC 197(MP) xxiv) Sterling Foods vs. State of Karnataka 1986 (63) STC 239 (SC) xxv) Enner Refineries vs. AssL CCT (1994) 92 STC 78 (Guj) xxvi) Singh Engineering Works P. Ltd. vs. CIT (1979) 119 ITR 891 (Allh) xxvii) Koshy’s Pr. Ltd. vs. CIT (1985) 154 ITR 53 (Kar.) xxviii) Kamal Biscuit Factory vs. CST (1985) 60 STC 344 (Allh.) xxix) Dy. CST vs. Pio Food Packers (1980) 46 STC 63 xxx) South Bihar Sugar Mills vs. UOI (1978) ELT (J) 3 xxxi) Empire Industries Ltd. vs. UOI (1986) 162 ITR 846 (SC) xxxii) CIT vs. Lucky Mineral Pvt. Ltd. 226 ITR…

Gail (India) Ltd., New Delhi vs. DCIT-Ltu Delhi, New Delhi

Appeal is dismissed

ITA 4454/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…xxiii) Universal Chemicals & Industries P. Ltd. vs. CST (1986) 62 STC 197(MP) xxiv) Sterling Foods vs. State of Karnataka 1986 (63) STC 239 (SC) xxv) Enner Refineries vs. AssL CCT (1994) 92 STC 78 (Guj) xxvi) Singh Engineering Works P. Ltd. vs. CIT (1979) 119 ITR 891 (Allh) xxvii) Koshy’s Pr. Ltd. vs. CIT (1985) 154 ITR 53 (Kar.) xxviii) Kamal Biscuit Factory vs. CST (1985) 60 STC 344 (Allh.) xxix) Dy. CST vs. Pio Food Packers (1980) 46 STC 63 xxx) South Bihar Sugar Mills vs. UOI (1978) ELT (J) 3 xxxi) Empire Industries Ltd. vs. UOI (1986) 162 ITR 846 (SC) xxxii) CIT vs. Lucky Mineral Pvt. Ltd. 226 ITR…

The Commissioner of Income-Tax vs. M/S Krishna Cooper & Steel Rolling Mills

C.A. No.-001404-001404 - 1979Supreme Court12 Nov 1991
For Respondent: KRISHNA COPPER STEEL ROLLING MILLSJAGADHRI ETC. ETC
Section 33(1)Section 80

…ing Mills, (1979) 119 ITR 256 (Punjab & Har- yana); CI.T.v. Ludhiana Steel Rolling Mills, (1989) 180 ITR 155 (Punjab & Haryana) and Singh Engineering Works Pvt. Ltd. v. CI.T., (1979) 119 ITR 891 (Allahabad), approved. Indian Steel and Wire Products Lid v. Commissioner of Income-tax, (1977) 108 ITR 802 (Calcutta) and Commissioner of Income-Tax v. Kay Charan Pvt. Ltd., (1991) 190 ITR 190 (Allahabad); over-ruled. State of Madhya Bharat v…