Golden Hind Shipping (India) Pvt. Ltd. v. CIT A-X, New Delhi

240 ITR 324Reported decision#20045 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2011 to 2021.

Judgments citing Golden Hind Shipping (India) Pvt. Ltd. v. CIT A-X, New Delhi

Addl.CIT, Special Range- 4, New Delhi vs. Indraprastha Gas Ltd., New Delhi

The appeal of the assessee is hereby allowed

ITA 6714/DEL/2018[2011-12]Status: DisposedITAT Delhi19 Mar 2021AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6714/Del/2018 : Asstt. Year : 2011-12 Ita No. 6715/Del/2018 : Asstt. Year : 2012-13 Addl. Cit, Vs Indraprastha Gas Ltd., Special Range-4, Plot No. 4, Igl Bhawan, Sector-9, New Delhi R.K. Puram, New Delhi-110022 (Appellant) (Respondent) Pan No. Aaaci5076R Assessee By : Sh. Rajat Jain, Ca Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 01.03.2021 Date Of Pronouncement: 19.03.2021

For Appellant: Sh. Rajat Jain, CAFor Respondent: Ms. Sunita Singh, CIT DR

Section 147Section 32Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6714/Del/2018 : Asstt. Year : 2011-12 ITA No. 6715/Del/2018 : Asstt. Year : 2012-13 Addl. CIT, Vs Indraprastha Gas Ltd., Special Range-4, Plot No. 4, IGL Bhawan, Sector-9, New Delhi R.K. Puram, New Delhi-110022 (APPELLANT) (RESPONDENT) PAN No. AAACI5076R Assessee by : Sh. Rajat Jain, CA Revenue by : Ms. Sunita Singh, CIT DR Date of Hearing: 01.03.2021 Date of Pronouncement: 19.03.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Memb…

Indraprastha Gas Ltd., New Delhi vs. Addl.CIT, Special Range- 4, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6489/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Jan 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6489/Del/2017 : Asstt. Year : 2013-14 Indraprastha Gas Ltd., Vs Addl. Cit, Plot No. 4, Igl Bhawan, Special Range-4, Sector-9, R.K. Puram, New Delhi New Delhi-110022 (Appellant) (Respondent) Pan No. Aaaci5076R Assessee By : Sh. Rajat Jain, Ca Revenue By : Sh. Gaurav Dudeja, Sr. Dr Date Of Hearing: 09.11.2020 Date Of Pronouncement: 05.01.2021

For Appellant: Sh. Rajat Jain, CAFor Respondent: Sh. Gaurav Dudeja, Sr. DR

Section 271(1)(c)Section 32Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6489/Del/2017 : Asstt. Year : 2013-14 Indraprastha Gas Ltd., Vs Addl. CIT, Plot No. 4, IGL Bhawan, Special Range-4, Sector-9, R.K. Puram, New Delhi New Delhi-110022 (APPELLANT) (RESPONDENT) PAN No. AAACI5076R Assessee by : Sh. Rajat Jain, CA Revenue by : Sh. Gaurav Dudeja, Sr. DR Date of Hearing: 09.11.2020 Date of Pronouncement: 05.01.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the ass…

Commissioner of Income Tax vs. Gitwako Farms (I) P.Ltd

The appeal is dismissed

ITA/740/2010HC Delhi18 Feb 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 143(3)Section 144ASection 80Section 80I

…o be clearly falling within the definition of manufacturing. ITA No740/2010 Page 10 of 16 14. In the case of Golden Hind Shipping (India) Pvt. Ltd. v. CIT A-X, New Delhi, 240 ITR 324, similar issue was raised before this High Court and it was observed as under:- “the broad principle which can be deduced from various judicial pronouncements on the subject is that it is only when a change or series of changes take the commodity subjected to such processes to a point where it can no longer be regarded as the original co…

Commissioner of Income Tax vs. Gitwako Farms (I) P.Ltd

The appeal is dismissed

ITA - 740 / 2010HC Delhi18 Feb 2011

Section 143(3)Section 144ASection 80Section 80I

…ing within the definition of manufacturing. 2011:DHC:1041-DB ITA No740/2010 Page 10 of 16 14. In the case of Golden Hind Shipping (India) Pvt. Ltd. v. CIT A-X, New Delhi, 240 ITR 324, similar issue was raised before this High Court and it was observed as under:- “the broad principle which can be deduced from various judicial pronouncements on the subject is that it is only when a change or series of changes take the commodity subjected to such processes to a point where it can no longer be regarded as the original co…