India Cine Agencies v. CIT

175 Taxmann 361Supreme Court of India2008#23142 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

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Judgments citing India Cine Agencies v. CIT

ACIT, Circle-2(1), Hyderabad vs. Hinduja National Power Corporation Limited, Hyderabad

In the result, the appeal of Revenue is allowed

ITA 235/HYD/2023[2016-17]Status: DisposedITAT Hyderabad08 Jan 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.235/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The Assistant M/S. Hinduja National Power Commissioner Of Income Vs. Corporation Ltd. Tax, Circle 2(1), Hyderabad. Hyderabad. Pan : Aabch2426D अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri K. A. Sai Prasad, C.A. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri K. A. Sai Prasad, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 143(3)Section 32(1)(iia)Section 32ASection 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आ.अपी.सं / ITA No.235/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The Assistant M/s. Hinduja National Power Commissioner of Income Vs. Corporation Ltd. Tax, Circle 2(1), Hyderabad. Hyderabad. PAN : AABCH2426D अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri K. A. Sai Prasad, C.A. रधजस्‍व द्वधरध/Revenue by: Shri B. Bala Krishna, CIT-DR. सुिवधई की तधरीख/Date of hearing…

M/S. Jsw Steel Processing Centres Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(6), Bangalore

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

ITA 2001/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Nov 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2013-14

For Appellant: Shri. K. Kotresh, CAFor Respondent: Shri. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 2Section 260ASection 32(1)(iia)

…2. The word 'production' has a wider connotation than the word 'manufacture'. While every manufacture can be characterised as production, every production need not amount to manufacture. It has been held in the case of India Cine Agencies Vs. CIT, Madras [SC] 175 Taxmann 361 [2008] and CIT Vs. N.C. Budharaja & Co., [SC] 70 Taxman 312 [1993] that the word 'production' or 'produce' when used in juxtaposition with the word 'manufacture' takes in bringing into existence new goods by a process, which may or may not amount to manufacture. It also takes in all the by-products, intermediate products and residual products…

Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore vs. M/S. Jsw Steel Processing Centres Ltd, Bangalore

In the result, appeal of the Revenue is allowed while the appeal of the assessee is dismissed

ITA 1978/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Mar 2018AY 2013-14

Bench: Shri. Inturi Rama Rao

For Appellant: Shri. K. Kotresh, CAFor Respondent: Smt. Padmameenakshi, JCIT

Section 2(29)(BA)Section 32Section 32(1)(iia)Section 37Section 40

…ITA.1978 & 2001/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.1978/Bang/2017 (Assessment Year : 2013-14) Deputy Commissioner of Income-tax, Circle – 4(1)(1), Bengaluru .. Appellant v. M/s. JSW Steel Processing Centres Ltd, No.121, “The Estate”, Dickenson Road, Bengaluru 560 042 .. Respondent PAN : AABCJ7646P I.T.A No.2001/Bang/2017 (Assessment Year : 2013-14) (By the Assessee) Assessee by : Shri. K. Kotresh, CA Revenue by : Smt. Padmameenakshi, JCIT Heard on : 01.03.2018…