However, in CIT v. Andaman Timber Industries Ltd.

242 ITR 204High Court2000#4004 most cited

What is However, in CIT v. Andaman Timber Industries Ltd. authority for?

A transport subsidy is not necessarily eligible for deduction under Section 80HH, especially when compared to earlier precedents.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Also referred to as

CIT v. Andaman Timber Industries Ltd. · Section 80HH · transport subsidy · deduction · backward area · business income · income tax act

Also reported as

109 Taxmann 135

Issues it is cited on

section 80iabsection 33bsection 75section 10(2a)section 10(35)section 80hsection 40a(9)section 80msection 80icsection 80hhsection 80jsection 115ja

Judgments citing However, in CIT v. Andaman Timber Industries Ltd.

DCIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corportation Ltd., Jaipur

In the result, appeals of the assessee are partly allowed and appeals of the Revenues are dismissed

ITA 207/JPR/2015[2011-12]Status: DisposedITAT Jaipur23 Feb 2018AY 2011-12
Section 143(3)

…eyond all manner of doubt that the subsidies were inseparably connected with the profitable conduct of the business and in arriving at such a decision on the facts the Tribunal committed no error." 22. However, in CIT v. Andaman Timber Industries Ltd., [2000] 242 ITR 204/109 Taxman 135 (Cal.), the same High Court arrived at an opposite conclusion in considering whether a deduction was allowable under Section 80HH of the Act in respect of transport subsidy without noticing the aforesaid earlier judgment of a Division Bench of that very court. A Division Bench of the Calcutta High Court in Cement Mfg Co. Ltd.'s cas…

ACIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corp., Jaipur

In the result, appeals of the assessee are partly allowed and appeals of the Revenues are dismissed

ITA 421/JPR/2014[2010-11]Status: DisposedITAT Jaipur23 Feb 2018AY 2010-11
Section 143(3)

…eyond all manner of doubt that the subsidies were inseparably connected with the profitable conduct of the business and in arriving at such a decision on the facts the Tribunal committed no error." 22. However, in CIT v. Andaman Timber Industries Ltd., [2000] 242 ITR 204/109 Taxman 135 (Cal.), the same High Court arrived at an opposite conclusion in considering whether a deduction was allowable under Section 80HH of the Act in respect of transport subsidy without noticing the aforesaid earlier judgment of a Division Bench of that very court. A Division Bench of the Calcutta High Court in Cement Mfg Co. Ltd.'s cas…

ACIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corp., Jaipur

In the result, appeals of the assessee are partly allowed and appeals of the Revenues are dismissed

ITA 420/JPR/2014[2009-10]Status: DisposedITAT Jaipur23 Feb 2018AY 2009-10
Section 143(3)

…eyond all manner of doubt that the subsidies were inseparably connected with the profitable conduct of the business and in arriving at such a decision on the facts the Tribunal committed no error." 22. However, in CIT v. Andaman Timber Industries Ltd., [2000] 242 ITR 204/109 Taxman 135 (Cal.), the same High Court arrived at an opposite conclusion in considering whether a deduction was allowable under Section 80HH of the Act in respect of transport subsidy without noticing the aforesaid earlier judgment of a Division Bench of that very court. A Division Bench of the Calcutta High Court in Cement Mfg Co. Ltd.'s cas…

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. ACIT, Jaipur

In the result, appeals of the assessee are partly allowed and appeals of the Revenues are dismissed

ITA 313/JPR/2014[2010-11]Status: DisposedITAT Jaipur23 Feb 2018AY 2010-11
Section 143(3)

…eyond all manner of doubt that the subsidies were inseparably connected with the profitable conduct of the business and in arriving at such a decision on the facts the Tribunal committed no error." 22. However, in CIT v. Andaman Timber Industries Ltd., [2000] 242 ITR 204/109 Taxman 135 (Cal.), the same High Court arrived at an opposite conclusion in considering whether a deduction was allowable under Section 80HH of the Act in respect of transport subsidy without noticing the aforesaid earlier judgment of a Division Bench of that very court. A Division Bench of the Calcutta High Court in Cement Mfg Co. Ltd.'s cas…

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. DCIT, Jaipur

In the result, appeals of the assessee are partly allowed and appeals of the Revenues are dismissed

ITA 311/JPR/2014[2009-10]Status: DisposedITAT Jaipur23 Feb 2018AY 2009-10
Section 143(3)

…eyond all manner of doubt that the subsidies were inseparably connected with the profitable conduct of the business and in arriving at such a decision on the facts the Tribunal committed no error." 22. However, in CIT v. Andaman Timber Industries Ltd., [2000] 242 ITR 204/109 Taxman 135 (Cal.), the same High Court arrived at an opposite conclusion in considering whether a deduction was allowable under Section 80HH of the Act in respect of transport subsidy without noticing the aforesaid earlier judgment of a Division Bench of that very court. A Division Bench of the Calcutta High Court in Cement Mfg Co. Ltd.'s cas…

I.T.O WD - 1(2), Kolkata vs. M/S S.K.J.Coke Industries Ltd., Kolkata

In the result the appeal of the revenue is dismissed

ITA 2129/KOL/2013[2005-06]Status: DisposedITAT Kolkata01 Jun 2016AY 2005-06

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 2129/Kol/2013 Assessment Year : 2005-06

For Appellant: Shri Niraj Kumar, CIT(DR)For Respondent: Shri H.N.Dubey, Advocate &
Section 143(3)Section 154Section 36(1)(iii)Section 80Section 801C(1)Section 80HSection 80I

…not eligible for deduction u/s 80IC. Transport subsidy of Rs.10,22,96,544/- as received by the assessee during the relevant asst. year also not eligible for deduction u/s 80IC following the decision in the case of CIT vs. Andaman Timber Industries Ltd. [2000] 242 ITR 204 (Cal) & CIT Vs, Meghalaya Steels Ltd. [2011] 332 ITR 91 (Gau), where it has been decided specifically that transport subsidy is not eligible for deduction u/s 80HH or 80IB.” 3 M/ss. S.K.J.Coke Industries Ltd. A.Yr.2005-06 5. The AO thereafter passed an order u/s 154 dated 30.03.2012 excluding the transport charges of finished goods and transport…

M/S. Nanda Mint & Pine Chemicals Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 6172/DEL/2012[2009-10]Status: DisposedITAT Delhi08 Apr 2016AY 2009-10

Bench: Smt. Diva Singh & Sh. O.P. Kantassessment Year: 2009-10 M/S. Nanda Mint & Pine Vs. Asstt. Commissioner Of Income Tax, Chemicals Ltd., 1/10, Munshi Circle-13(1), New Delhi Niketan, Asaf Ali Road, Near Kamala Market, New Delhi Gir/Pan : Aaccn0965G (Appellant) (Respondent) Appellant By S/Sh. K. Sampath & Raj Kumar, Advocates Respondent By Sh. P. Dam Kanunjna, Sr.Dr & Assessment Year: 2008-09 Asstt. Commissioner Of Income Vs. M/S. Nanda Mint & Pine Chemicals Tax, Circle-13(1), Room No. 406, Ltd., 1/10, Munshi Niketan, Asaf Ali C.R. Building, I.P. Estate, New Road, Near Kamala Market, New Delhi Delhi Gir/Pan : Aaccn0965G (Appellant) (Respondent) Appellant By Smt. Parmita M. Biswas, Cit(Dr) Respondent By S/Sh. K. Sampath & Raj Kumar, Advocates Date Of Hearing 09.03.2016 Date Of Pronouncement 08.04.2016 Order Per O.P. Kant, A.M.: These Two Appeals Of The Revenue & The Assessee Are Preferred Against Two Separate Orders Dated 08.07.2011 & 14.11.2012 Of The Commissioner Of Income-Tax( Appeals)-Xvi, New Delhi For Assessment Year 2008-09 & 2009- Ays: 2008-09 & 2009-10 10 Respectively. Since The Common Issue Of Deduction Under Section 80Ib Of The Income-Tax Act, 1961 Is Involved In Both The Appeals, These Appeals Are Heard Together & Disposed Of By This Consolidated Order.

Section 143(2)Section 80Section 80I

…it is beyond all manner of doubt that the subsidies were inseparably connected with the profitable conduct of the business and in arriving at such a decision on the facts the Tribunal committed no error." 22. However, in CIT v. Andaman Timber Industries Ltd., 242 ITR 204 [2000], the same High Court arrived at an opposite conclusion in considering whether a deduction was allowable under Section 80HH of the Act in respect of transport subsidy without noticing the aforesaid earlier judgment of a Division Bench of that very court. A Division Bench of the Calcutta High Court in C.I.T. v. Cement Manufacturing Company L…

ACIT, New Delhi vs. M/S. Nanda Maint & Pine Chamicals Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 5063/DEL/2011[2008-09]Status: DisposedITAT Delhi08 Apr 2016AY 2008-09

Bench: Smt. Diva Singh & Sh. O.P. Kantassessment Year: 2009-10 M/S. Nanda Mint & Pine Vs. Asstt. Commissioner Of Income Tax, Chemicals Ltd., 1/10, Munshi Circle-13(1), New Delhi Niketan, Asaf Ali Road, Near Kamala Market, New Delhi Gir/Pan : Aaccn0965G (Appellant) (Respondent) Appellant By S/Sh. K. Sampath & Raj Kumar, Advocates Respondent By Sh. P. Dam Kanunjna, Sr.Dr & Assessment Year: 2008-09 Asstt. Commissioner Of Income Vs. M/S. Nanda Mint & Pine Chemicals Tax, Circle-13(1), Room No. 406, Ltd., 1/10, Munshi Niketan, Asaf Ali C.R. Building, I.P. Estate, New Road, Near Kamala Market, New Delhi Delhi Gir/Pan : Aaccn0965G (Appellant) (Respondent) Appellant By Smt. Parmita M. Biswas, Cit(Dr) Respondent By S/Sh. K. Sampath & Raj Kumar, Advocates Date Of Hearing 09.03.2016 Date Of Pronouncement 08.04.2016 Order Per O.P. Kant, A.M.: These Two Appeals Of The Revenue & The Assessee Are Preferred Against Two Separate Orders Dated 08.07.2011 & 14.11.2012 Of The Commissioner Of Income-Tax( Appeals)-Xvi, New Delhi For Assessment Year 2008-09 & 2009- Ays: 2008-09 & 2009-10 10 Respectively. Since The Common Issue Of Deduction Under Section 80Ib Of The Income-Tax Act, 1961 Is Involved In Both The Appeals, These Appeals Are Heard Together & Disposed Of By This Consolidated Order.

Section 143(2)Section 80Section 80I

…it is beyond all manner of doubt that the subsidies were inseparably connected with the profitable conduct of the business and in arriving at such a decision on the facts the Tribunal committed no error." 22. However, in CIT v. Andaman Timber Industries Ltd., 242 ITR 204 [2000], the same High Court arrived at an opposite conclusion in considering whether a deduction was allowable under Section 80HH of the Act in respect of transport subsidy without noticing the aforesaid earlier judgment of a Division Bench of that very court. A Division Bench of the Calcutta High Court in C.I.T. v. Cement Manufacturing Company L…

DCIT 5(2), Mumbai vs. Lahoti Overseas Ltd, Mumbai

In the result, appeal of the assessee company in ITA

ITA 3812/MUM/2012[2003-04]Status: DisposedITAT Mumbai30 Mar 2016AY 2003-04

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3812/Mum/2012 ("नधा"रण वष" / Assessment Year : 2003-04) Dy. Commissioner Of Income M/S Lahoti Overseas Ltd., बनाम/ Tax , 5(2),Room No. 571, 307, Arun Chambers, V. 5 Th Floor, Tardeo Road, Tardeo, Aayakar Bhavan, Mumbai - 400034. M.K. Road, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaacl2578 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Yogesh TharFor Respondent: Shri Ganesh Bare (Sr.DR)
Section 133ASection 143(3)Section 147Section 148Section 151(1)

…t is beyond all manner of doubt that the subsidies were inseparably connected with the profitable conduct of the business and in arriving at such a decision on the facts the Tribunal committed no error.” 22. However, in CIT v. Andaman Timber Industries Ltd., 242 ITR 204 [2000], the same High Court arrived at an opposite conclusion in considering whether a deduction was allowable under Section 80HH of ITA 3813/M/12, 821/M/14, 102 ITA 3812/M/12 & 3821/M/12 the Act in respect of transport subsidy without noticing the aforesaid earlier judgment of a Division Bench of that very court. A Division Bench of the Calcu…