Indian Hotels Co. Ltd. v. ITO

245 ITR 538Supreme Court of India2000#4416 most cited

What is Indian Hotels Co. Ltd. v. ITO authority for?

A tribunal's decision against an assessee is upheld when following the Supreme Court's decision in Indian Hotels Co. Ltd. v. ITO, which dealt with the issue of 'manufacture or production' in relation to excise duty payment.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Indian Hotels Co. Ltd. v. ITO · 245 ITR 538 · 112 Taxman 46 · manufacture or production · excise duty · assessment

Also reported as

112 Taxmann 46

Sections most often in play

Section 10BSection 144Section 145Section 147Section 80HHCSection 148Section 2(29BA)Section 10B(9A)
Read the full judgment

Issues it is cited on

section 2(29ba)export oriented unitconvertible foreign exchangespeculation losssection 80jsection 10brejection of books of accountsection 145section 56first appealspeaking ordersection 10

Judgments citing Indian Hotels Co. Ltd. v. ITO

M/S J.D .Marketing Pvt Ltd, Kolkata vs. D.C.I.T Cir - 1, Kolkata.

In the result, all the appeals of revenue as well as assessee are dismissed

ITA 811/KOL/2013[2005-06]Status: DisposedITAT Kolkata10 Feb 2016AY 2005-06

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri Barun Kumar Ghosh, FCAFor Respondent: Shri Satyendra Mohan Das, JCIT
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri Waseem Ahmed, AM] I.T.A Nos.700 & 701/Kol/2013 Assessment Years: 2005-06 & 2006-07 Deputy Commissioner of Income-tax, Vs. M/s. J. D. Marketing Pvt. Ltd. Circle-1, Kolkata. (PAN: AABCJ2681E) (Appellant) (Respondent) & I.T.A Nos.811 & 812/Kol/2013 Assessment Year: 2005-06 & 2006-07 M/s. J. D. Marketing Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, Circle-1, Kolkata. (Appellant) (Respondent) Date of hearing: 21.01.2016 Date of pronouncement: 10.02.2016 For the Revenue: Shri Satyendra Mohan Das, JCIT For the Assesse…

D.C.I.T Cir - 1, Kolkata. vs. M/S J.D.Marketing Pvt Ltd, Kolkata

In the result, all the appeals of revenue as well as assessee are dismissed

ITA 701/KOL/2013[2006-07]Status: DisposedITAT Kolkata10 Feb 2016AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri Barun Kumar Ghosh, FCAFor Respondent: Shri Satyendra Mohan Das, JCIT
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri Waseem Ahmed, AM] I.T.A Nos.700 & 701/Kol/2013 Assessment Years: 2005-06 & 2006-07 Deputy Commissioner of Income-tax, Vs. M/s. J. D. Marketing Pvt. Ltd. Circle-1, Kolkata. (PAN: AABCJ2681E) (Appellant) (Respondent) & I.T.A Nos.811 & 812/Kol/2013 Assessment Year: 2005-06 & 2006-07 M/s. J. D. Marketing Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, Circle-1, Kolkata. (Appellant) (Respondent) Date of hearing: 21.01.2016 Date of pronouncement: 10.02.2016 For the Revenue: Shri Satyendra Mohan Das, JCIT For the Assesse…

D.C.I.T Cir - 1, Kolkata. vs. M/S J.D.Marketing Pvt Ltd, Kolkata

In the result, all the appeals of revenue as well as assessee are dismissed

ITA 700/KOL/2013[2005-06]Status: DisposedITAT Kolkata10 Feb 2016AY 2005-06

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri Barun Kumar Ghosh, FCAFor Respondent: Shri Satyendra Mohan Das, JCIT
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri Waseem Ahmed, AM] I.T.A Nos.700 & 701/Kol/2013 Assessment Years: 2005-06 & 2006-07 Deputy Commissioner of Income-tax, Vs. M/s. J. D. Marketing Pvt. Ltd. Circle-1, Kolkata. (PAN: AABCJ2681E) (Appellant) (Respondent) & I.T.A Nos.811 & 812/Kol/2013 Assessment Year: 2005-06 & 2006-07 M/s. J. D. Marketing Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, Circle-1, Kolkata. (Appellant) (Respondent) Date of hearing: 21.01.2016 Date of pronouncement: 10.02.2016 For the Revenue: Shri Satyendra Mohan Das, JCIT For the Assesse…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Thane

The appeals of the Revenue are dismissed

ITA 973/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Oct 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L

Section 80I

…Pharma (I.)(P) Ltd. (2011) 10 taxman.com 261 (Del.) held that converting raw fish into tinned fish does not amount to manufacturing. j) Likewise preparation of food stuffs/food packet by hotel does not amount to manufacture in India Hotels Company Ltd. vs ITO 245 ITR 538 (SC). 17 Shri Ulhas Gopal Karle ITA No.2369/Mum/2013 & k) Likewise conversion of Chicory Roots into Chicory powder was held to be not manufacturing in Sacs Eagles Chicory vs CIT 255 ITR 178 (SC). If the aforementioned judicial pronouncements and the facts available on record are kept in juxtaposition and analyzed with the processing activity do…

ITO WD 3(4), Thane vs. Ulhas Gopal Karle, Mumbai

The appeals of the Revenue are dismissed

ITA 2369/MUM/2013[2009-10]Status: DisposedITAT Mumbai16 Oct 2015AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L Assessment Year: 2010-11 Income Tax Officer, Shree Ulhas Gopal Karle, Ward 3(4), Room No.9, 204, Kalika Tower, Opp. बनाम/ B-Wing, Ashar It Park, Pratap Cinema, Vs. Road No.16Z, Kolbad Road, Near Ambika Nagar Thane (W)-400604 Thane(W)-400604 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Afypk0221L

Section 80I

…Pharma (I.)(P) Ltd. (2011) 10 taxman.com 261 (Del.) held that converting raw fish into tinned fish does not amount to manufacturing. j) Likewise preparation of food stuffs/food packet by hotel does not amount to manufacture in India Hotels Company Ltd. vs ITO 245 ITR 538 (SC). 17 Shri Ulhas Gopal Karle ITA No.2369/Mum/2013 & k) Likewise conversion of Chicory Roots into Chicory powder was held to be not manufacturing in Sacs Eagles Chicory vs CIT 255 ITR 178 (SC). If the aforementioned judicial pronouncements and the facts available on record are kept in juxtaposition and analyzed with the processing activity do…

The Commissioner of Income Tax-II vs. Mckinsey Knowledge Centre India Pvt.Ltd

ITA/217/2014HC Delhi27 Mar 2015

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

Section 10ASection 143(1)Section 143(2)Section 260ASection 92C

…s parent company are two different products, i.e. data is customized to suit the needs of the requester and thereafter exported out of India. 3 [1996] 6 JT 268 4 [1981] 13 I ITR 597 (SC) 5 [2000] 245 ITR 538 (SC) ITA 217/2014 Page 7 10. This Court, while considering the question involved in the applicability of deduction under Section 10A notes that in CIT v. M.L. Outsourcing Services (P) Limited6 the assessee‟s contention of entitlement to claim deduction u/s 10A of the IT Act, 1961 read with Notification No. bearing SO 890 (E) dated 26…

The Commissioner of Income Tax-II vs. Mckinsey Knowledge Centre India Pvt. Ltd

ITA-217/2014HC Delhi27 Mar 2015
Section 10ASection 143(1)Section 143(2)Section 260ASection 92C

…s parent company are two different products, i.e. data is customized to suit the needs of the requester and thereafter exported out of India. 3 [1996] 6 JT 268 4 [1981] 13 I ITR 597 (SC) 5 [2000] 245 ITR 538 (SC) 2015:DHC:3029-DB ITA 217/2014 Page 7 10. This Court, while considering the question involved in the applicability of deduction under Section 10A notes that in CIT v. M.L. Outsourcing Services (P) Limited6 the assessee‟s contention of entitlement to claim deduction u/s 10A of the IT Act, 1961 read with Notification No. bearing SO…