JCIT v. Kadri Mills (CBE) Ltd.

76 TTJ 38Income Tax Appellate Tribunal#14415 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2023.

Judgments citing JCIT v. Kadri Mills (CBE) Ltd.

Mmtc Ltd vs. DCIT, Circle-5(1)

The appeal is allowed, with aforesaid consequences, as directed in ground wise findings

ITA 1722/DEL/2006[2003-2004]Status: DisposedITAT Delhi30 Jun 2023AY 2003-2004

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmam/S. Mmtc Ltd., Scope Vs. Dcit, Complex, Circle-5(1) Core 1,7, Institutional Area, New Delhi Lodhi Road, New Delhi- 110003 Pan : (Appellant) (Respondent)

Section 143(3)Section 44ASection 80Section 80H

…) 8. CIT vs. Bangalore Clothing Co. : 260 ITR 371 9. CIT vs. kar Mobiles Ltd. : 333 ITR 478 (Ker) 10. CIT vs. Sociedade de Fomento Industrial Ltd. 335 ITR 472 (Bom) 11. DCIT vs. B.A. Aswathaiah & Bros. : 72 TTJ 714 (Bang.) 12. Kadra Mills (CBE) Ltd. v. JCIT : 76 TTJ 38 (Chennai) 13. Mitsu Ltd. v. Asstt. CIT : 142 ITD 157 (Ahd.) 14. ACIT vs. GKN Sinter Metal (P.) Ltd. : 153 ITD 311 (Pune) 15. CIT vs. Metalman Auto (P.) Ltd. : 336 ITR 434 12. On the basis of these judgments cited it was also submitted that expenses like interest from customers and sale tax receipt of interest, commissioner labour charges, scrap of…

M/S. Fag Bearings India Ltd., Baroda vs. The ACIT, Circle-1(2), Baroda

ITA 799/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

For Appellant: Shri Milin Mehta, A.R
Section 36Section 36(1)(iv)Section 40A(2)(b)Section 40A(9)Section 92C

…related to the manufacturing activity of the appellant because it is generated due to the manufacturing process of the assessee. Similarly appellant has relied on the judgment of ITAT (Chennai Bench) in the case of JCIT v/s Kadri Mills (CBE) Ltd. reported in 76 TTJ 38. iv. Regarding the business income of loading and unloading charges, the assessee submitted that these are connected with the business. Therefore it is a business income. v. GEB deposit was kept for obtaining an electric connection. Thereforeit is the business income. CIT-A order 30.1 The Ld.CIT (A) observed that the aforesaid income cannot be tr…

The ACIT, Circle-5, Ahmedabad vs. M/S. Nabros Pharma Ltd., Ahmedabad

ITA 788/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

For Appellant: Shri Milin Mehta, A.R
Section 36Section 36(1)(iv)Section 40A(2)(b)Section 40A(9)Section 92C

…related to the manufacturing activity of the appellant because it is generated due to the manufacturing process of the assessee. Similarly appellant has relied on the judgment of ITAT (Chennai Bench) in the case of JCIT v/s Kadri Mills (CBE) Ltd. reported in 76 TTJ 38. iv. Regarding the business income of loading and unloading charges, the assessee submitted that these are connected with the business. Therefore it is a business income. v. GEB deposit was kept for obtaining an electric connection. Thereforeit is the business income. CIT-A order 30.1 The Ld.CIT (A) observed that the aforesaid income cannot be tr…

The ACIT, Circle-1(2), Baroda vs. M/S. Fag Bearings India Ltd., Vadodara

ITA 551/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

For Appellant: Shri Milin Mehta, A.R
Section 36Section 36(1)(iv)Section 40A(2)(b)Section 40A(9)Section 92C

…related to the manufacturing activity of the appellant because it is generated due to the manufacturing process of the assessee. Similarly appellant has relied on the judgment of ITAT (Chennai Bench) in the case of JCIT v/s Kadri Mills (CBE) Ltd. reported in 76 TTJ 38. iv. Regarding the business income of loading and unloading charges, the assessee submitted that these are connected with the business. Therefore it is a business income. v. GEB deposit was kept for obtaining an electric connection. Thereforeit is the business income. CIT-A order 30.1 The Ld.CIT (A) observed that the aforesaid income cannot be tr…

M/S. Fag Bearings India Ltd., Baroda vs. The ACIT., Circle-1(2), (Tpo), Baroda

ITA 2061/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

For Appellant: Shri Milin Mehta, A.R
Section 36Section 36(1)(iv)Section 40A(2)(b)Section 40A(9)Section 92C

…related to the manufacturing activity of the appellant because it is generated due to the manufacturing process of the assessee. Similarly appellant has relied on the judgment of ITAT (Chennai Bench) in the case of JCIT v/s Kadri Mills (CBE) Ltd. reported in 76 TTJ 38. iv. Regarding the business income of loading and unloading charges, the assessee submitted that these are connected with the business. Therefore it is a business income. v. GEB deposit was kept for obtaining an electric connection. Thereforeit is the business income. CIT-A order 30.1 The Ld.CIT (A) observed that the aforesaid income cannot be tr…

M/S. Fag Bearings India Ltd., Baroda vs. The Dy.CIT., Circle-1(2), Baroda

ITA 1197/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2007-08

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

For Appellant: Shri Milin Mehta, A.R
Section 36Section 36(1)(iv)Section 40A(2)(b)Section 40A(9)Section 92C

…related to the manufacturing activity of the appellant because it is generated due to the manufacturing process of the assessee. Similarly appellant has relied on the judgment of ITAT (Chennai Bench) in the case of JCIT v/s Kadri Mills (CBE) Ltd. reported in 76 TTJ 38. iv. Regarding the business income of loading and unloading charges, the assessee submitted that these are connected with the business. Therefore it is a business income. v. GEB deposit was kept for obtaining an electric connection. Thereforeit is the business income. CIT-A order 30.1 The Ld.CIT (A) observed that the aforesaid income cannot be tr…

M/S. Fag Bearings India Ltd., Baroda vs. The CIT-I, Baroda

ITA 1453/AHD/2011[2005-06]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2005-06

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

For Appellant: Shri Milin Mehta, A.R
Section 36Section 36(1)(iv)Section 40A(2)(b)Section 40A(9)Section 92C

…related to the manufacturing activity of the appellant because it is generated due to the manufacturing process of the assessee. Similarly appellant has relied on the judgment of ITAT (Chennai Bench) in the case of JCIT v/s Kadri Mills (CBE) Ltd. reported in 76 TTJ 38. iv. Regarding the business income of loading and unloading charges, the assessee submitted that these are connected with the business. Therefore it is a business income. v. GEB deposit was kept for obtaining an electric connection. Thereforeit is the business income. CIT-A order 30.1 The Ld.CIT (A) observed that the aforesaid income cannot be tr…

JCIT v. Kadri Mills (CBE) Ltd. (76 TTJ 38) — Cited in 7 Judgments | BharatTax