Hindustan Aeronautical Ltd.,(HAL) v. CIT

206 ITR 338Reported decision#17179 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2020 to 2022.

Judgments citing Hindustan Aeronautical Ltd.,(HAL) v. CIT

Deputy Commissioner of Income-Tax Circle -5, Pune vs. Serum Institute of India Pvt Ltd., Pune

In the result, the appeal filed by the Revenue stands dismissed

ITA 323/PUN/2021[2013-14]Status: DisposedITAT Pune15 Sept 2022AY 2013-14

For Appellant: Shri Percy PardiwallaFor Respondent: Shri J. P. Chadraker

Section 10ASection 14ASection 35Section 35(1)

…ne the classification of a particular asset, i.e. the functional test in deciding whether a particular tool constitutes plant and machinery placing reliance on the decision of the Hon’ble Karnataka High Court in the case of Hindustan Aeronautics Ltd. vs. CIT, 206 ITR 338. 27 22. We heard the rival submissions and perused the material on record. The issue in the present ground of appeal no.4 relates to determination of whether stainless steel tables, stools, trollies used in the laboratory constitutes a plant and machinery or furniture. Admittedly, the stainless steel tables, stools, trollies were used in the labo…

M/S. Himalaya Wellness Company (Formerly Known As the Himalaya Drug Company), Bengaluru vs. The Deputy Commissioner of Income Tax, Circle- 6(1)(1), Bengaluru

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 259/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Jun 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.259/Bang/2022 : Asst.Year 2017-2018 M/S.Himalaya Wellness Company The Deputy Commissioner Of (Formerly Known As The Himalaya Income-Tax, Circle 6(1)(1) V. Bengaluru. Drug Company), Makali, Tumkur Road Bengaluru – 562 162. Pan : Aadft3025B. (Appellant) (Respondent)

For Appellant: Sri.Padamchand Kincha, CAFor Respondent: Sri.Sumer Singh Meena, CIT -DR

Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 2(11)Section 92C

…iew that the functionality test of the assets has to be applied for determining its category and in this regard, Pune Bench, in turn, relied upon the decision rendered by the Hon'ble Karnataka High Court in the case of Hindustan Aeronautical Ltd.,(HAL) Vs CIT 206 ITR 338, wherein it was held that for determining what constitutes "plant", the 'functional test' and not merely 'amenities test' has to be applied. It was also held by the Hon'ble Karnataka High Court that the bins, racks and shelves kept in workshop would constitute plant and machinery. 14 IT(TP)A No.259/Bang/2022 M/s.Himalaya Wellness Company. 12. Be…

The Himalaya Drug Company, Bengaluru vs. Joint Commissioner of Income Tax(OSD), Circle-6(1)(1), Bengaluru

In the result, the appeal filed by the assessee is treated as allowed

ITA 303/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Oct 2021AY 2016-17

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R

Section 143(3)

…iew that the functionality test of the assets has to be applied for determining its category and in this regard, Pune Bench, in turn, relied upon the decision rendered by the Hon’ble Karnataka High Court in the case of Hindustan Aeronautical Ltd.,(HAL) Vs CIT 206 ITR 338, wherein it was held that for determining what constitutes “plant”, the ‘functional test’ and not merely ‘amenities test’ has to be applied. It was also held by the Hon’ble Karnataka High Court that the bins, racks and shelves kept in workshop would constitute plant and machinery. 12. Before us, the ld. DR placed has placed reliance on the decis…

M/S. the Himalaya Drug Company, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle- 6(2)(1), Bengaluru

In the result, the appeal of the assessee is partly allowed

ITA 2434/BANG/2019[2015-16]Status: DisposedITAT Bangalore08 Dec 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2015-16

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 234B

…test is applied, the items of assets in question will be regarded only as plant & machinery. The main reliance by the ld. counsel for the assessee was on the decision of the Hon’ble Karnataka High Court in the case of Hindustan Aeronautics Ltd. (HAL) v. CIT, 206 ITR 338 (Karn.) wherein it was held that for determining what constitutes plant, functional test should be applied and not merely amenities test. 10. On the contrary, the ld. DR submitted that the character of the asset, i.e., normal use for which these assets are meant to be used, would determine the character of asset. In this regard, ld. DR placed re…

The Himalaya Drug Company, Bangalore vs. The Deputy Commissioner of Income Tax Circle-6(2)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 3071/BANG/2018[2014-15]Status: DisposedITAT Bangalore07 Dec 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R.Baskaran

For Appellant: ShriFor Respondent: Shri Pradeep Kumar, CIT-D.R

Section 143(3)

….3071/Bang/2018 The Himalaya Drug Company, Bangalore Page 10 of 75 determining its category and in this regard, Pune Bench, in turn, relied upon the decision rendered by the Hon’ble Karnataka High Court in the case of Hindustan Aeronautical Ltd.,(HAL) Vs CIT 206 ITR 338, wherein it was held that for determining what constitutes “plant”, the ‘functional test’ and not merely ‘amenities test’ has to be applied. It was also held by the Hon’ble Karnataka High Court that the bins, racks and shelves kept in workshop would constitute plant and machinery. 12. Before us, the ld. DR placed has placed reliance on the decis…