Haryana Financial Corpn v. Jagdamba Oil Mills

3 SCC 496Reported decision2002#14011 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 1990 to 2025.

Judgments citing Haryana Financial Corpn v. Jagdamba Oil Mills

PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX-1 vs. A.H. MULTISOFT PVT. LTD.

Appeals are dismissed

ITA/9/2025HC Delhi30 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 483

…arose for consideration. A judgment, as is well known, must be read in its entirety and the observations made therein should receive consideration in the light of the questions raised before it. [See Haryana Financial Corpn. v. Jagdamba Oil Mills [(2002) 3 SCC 496 : JT (2002) 1 SC 482] , Union of India v. Dhanwanti Devi [(1996) 6 SCC 44] , Nalini Mahajan (Dr.) v. Director of Income Tax (Investigation) [(2002) 257 ITR 123 (Del)] , State of U.P. v. Synthetics and Chemicals Ltd. [(1991) 4 SCC 139] , A-One Granites v. State of U.P. [(2001) 3 SCC 537 : 2001 AIR SCW 848] and Bhavnagar Universit…

QUARTZ COMMECIAL PVT LTD vs. INCOME TAX OFFICER WARD 20(3)

Appeals are dismissed

ITA/10/2025HC Delhi21 Jan 2025

Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE THE ACTING CHIEF JUSTICE

Section 483

ACIT, CIRCLE- 10(2), NEW DELHI vs. GREEN DELHI BQS LIMITED, NEW DELHI

In the result, the appeal of the Revenue in ITA No

ITA 3068/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Aug 2022AY 2011-12

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Aashna Paul, CIT- DR

Section 143(3)Section 36

…y the assessee but by third party, the expenditure incurred by the assessee would not be capital expenditure but revenue expenditure [see Lakshmi Sugar Mills Co.(P) Ltd. versus CIT, (1971) 3 SCC 526, CIT versus Bombay Dyeing and Manufacturing Co. Ltd., (1996) 3 SCC 496]. 13. The test distinguishing capital and revenue expenditure as laid down in Atherton versus British Insulated and Helsby Cables Ltd.,(1925) 10 TC 155, reads as under:- "But there remains the question, which I have found more difficult, whether apart from the express prohibitions, the sum in question is (in the words used by Lord Sumner in Ushe…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. IMPERIAL HOUSING VENTURES P. LTD.

Accordingly, LPA 362/2020 is allowed,

ITA/86/2022HC Delhi13 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

Section 5Section 5(3)Section 8(3)

…(2004) 11 SCC 672 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:25.09.2025 14:40:47 Signature Not Verified LPA 362/2020 & W.P.(CRL) 86/2022 Page 13 of 53 Mills [(2002) 3 SCC 496 : JT (2002) 1 SC 482] , Union of India v. Dhanwanti Devi [(1996) 6 SCC 44] , Nalini Mahajan (Dr.) v. Director of Income Tax (Investigation) [(2002) 257 ITR 123 (Del)] , State of U.P. v. Synthetics and Chemicals Ltd. [(1991) 4 SCC 139] , A-One Granites v. State of U.P. [(2001) 3 SCC 537 : 2001 AIR SCW 848] and Bhavnagar University v. Palitana…

THE PR. COMMISSIONER OF INCOME TAX -4 vs. GREEN DELHI BQS LTD.

The appeal is dismissed

ITA/1067/2018HC Delhi05 Oct 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 260A

…e assessee but by third party, the expenditure incurred by the assessee would not be capital expenditure but revenue expenditure [see Lakshmi Sugar Mills Co.(P) Ltd. versus CIT, (1971) 3 SCC 526, CIT versus Bombay Dyeing and Manufacturing Co. Ltd., (1996) 3 SCC 496]. 13. The test distinguishing capital and revenue expenditure as laid down in Atherton versus British Insulated and Helsby Cables Ltd.,(1925) 10 TC 155, reads as under:- “But there remains the question, which I have found more difficult, whether apart from the express ITA No. 1067/2018…

The Commissioner of Income Tax -1 vs. M/s. Chaya Lakshmi Creations Pvt Ltd

The appeals stand dismissed

ITTA/98/2015HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 77Section 77(1)(e)

…dabad Municipal Corporation, it was held so:- 3. The question is whether brown coconut (watery coconut) is a green fruit or not? In Ramavatar Budhaiprasad v. Asstt. STO [(1961) 12 STC 286 : AIR 1961 SC 1325 : (1962) 1 SCR 279] and CST v. S.N. Brothers [(1973) 3 SCC 496 : 1973 SCC (Tax) 254 : (1973) 31 STC 302] , this Court held Patna High Court MA No.98 of 2015 dt.-06-12-2023 8/11 that the expression occurring in schedules to the Sales Tax Acts have to be considered with reference to their meaning in ordinary commercial parlance and should not be considered according to the strict scientific meaning. In…

AKBAR BADRUDDIN JIWANI vs. THE COLLECTOR OF CUSTOMS

C.A. No.-003655-003655 - 1989Supreme Court14 Feb 1990

For Respondent: COLLECTOR OF CUSTOMS, BOMBAY

…eference to a dictionary is not always safe. The correct guide, it appears in such a case, is the context and the trade meaning. In this connection reference has been made to the observations of this Court in CST v. M/s. S.N. Brothers, Kanpur, [1973] 3 SCC 496." 392 In Collector of Customs, Bombay v. Hargovindas & Co., [1987] 29 ELT 975 the import policy restricted the import of milk powder. The importer had imported skimmed milk powder and relied upon the principle of commercial nomenclature or trade understanding in order to contend that there was a settled and accepted distinction betw…