IAC v. Dalmiya Cement

37 ITD 335Income Tax Appellate Tribunal#14099 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2017.

Judgments citing IAC v. Dalmiya Cement

DCIT Cen Cir 40, Mumbai vs. Saf Yeast Co. P. Ltd, Mumbai

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

ITA 1780/MUM/2014[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…e AO as under: - (a) There is no need or statutory obligation to have a different name for the power generation undertaking. The address has to be the same as it is situated in the same premises as the yeast producing factory. (b) In IAC vs Dalmiya Cement 37 ITD 335, the Tribunal held that the manufacture of clinkers by a new plant which is used as raw material for production of cement was a separate industrial unit although both cement and clinker units were located at same place. (c) As long as unit and activity is independent and identifiable it can be treated as separate industrial unit. CIT(A) relied o…

DCIT Cen Cir 40, Mumbai vs. Saf Yeast Co. P. Ltd, Mumbai

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

ITA 1778/MUM/2014[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…e AO as under: - (a) There is no need or statutory obligation to have a different name for the power generation undertaking. The address has to be the same as it is situated in the same premises as the yeast producing factory. (b) In IAC vs Dalmiya Cement 37 ITD 335, the Tribunal held that the manufacture of clinkers by a new plant which is used as raw material for production of cement was a separate industrial unit although both cement and clinker units were located at same place. (c) As long as unit and activity is independent and identifiable it can be treated as separate industrial unit. CIT(A) relied o…

DCIT Cen Cir 40, Mumbai vs. Saf Yeast Co. P. Ltd, Mumbai

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

ITA 1777/MUM/2014[2005-06]Status: DisposedITAT Mumbai24 Nov 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…e AO as under: - (a) There is no need or statutory obligation to have a different name for the power generation undertaking. The address has to be the same as it is situated in the same premises as the yeast producing factory. (b) In IAC vs Dalmiya Cement 37 ITD 335, the Tribunal held that the manufacture of clinkers by a new plant which is used as raw material for production of cement was a separate industrial unit although both cement and clinker units were located at same place. (c) As long as unit and activity is independent and identifiable it can be treated as separate industrial unit. CIT(A) relied o…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

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

ITA 1637/MUM/2014[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…e AO as under: - (a) There is no need or statutory obligation to have a different name for the power generation undertaking. The address has to be the same as it is situated in the same premises as the yeast producing factory. (b) In IAC vs Dalmiya Cement 37 ITD 335, the Tribunal held that the manufacture of clinkers by a new plant which is used as raw material for production of cement was a separate industrial unit although both cement and clinker units were located at same place. (c) As long as unit and activity is independent and identifiable it can be treated as separate industrial unit. CIT(A) relied o…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

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

ITA 1636/MUM/2014[2007-08]Status: DisposedITAT Mumbai24 Nov 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…e AO as under: - (a) There is no need or statutory obligation to have a different name for the power generation undertaking. The address has to be the same as it is situated in the same premises as the yeast producing factory. (b) In IAC vs Dalmiya Cement 37 ITD 335, the Tribunal held that the manufacture of clinkers by a new plant which is used as raw material for production of cement was a separate industrial unit although both cement and clinker units were located at same place. (c) As long as unit and activity is independent and identifiable it can be treated as separate industrial unit. CIT(A) relied o…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

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

ITA 1635/MUM/2014[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…e AO as under: - (a) There is no need or statutory obligation to have a different name for the power generation undertaking. The address has to be the same as it is situated in the same premises as the yeast producing factory. (b) In IAC vs Dalmiya Cement 37 ITD 335, the Tribunal held that the manufacture of clinkers by a new plant which is used as raw material for production of cement was a separate industrial unit although both cement and clinker units were located at same place. (c) As long as unit and activity is independent and identifiable it can be treated as separate industrial unit. CIT(A) relied o…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

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

ITA 1634/MUM/2014[2005-06]Status: DisposedITAT Mumbai24 Nov 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…e AO as under: - (a) There is no need or statutory obligation to have a different name for the power generation undertaking. The address has to be the same as it is situated in the same premises as the yeast producing factory. (b) In IAC vs Dalmiya Cement 37 ITD 335, the Tribunal held that the manufacture of clinkers by a new plant which is used as raw material for production of cement was a separate industrial unit although both cement and clinker units were located at same place. (c) As long as unit and activity is independent and identifiable it can be treated as separate industrial unit. CIT(A) relied o…

IAC v. Dalmiya Cement (37 ITD 335) — Cited in 7 Judgments | BharatTax