Ltd (1997) 227 ITR 646 (AP-HC),\nScientific Engg. House (P) Ltd. v. CIT

71 ITR 587Reported decision1969#25538 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2005 to 2025.

Judgments citing Ltd (1997) 227 ITR 646 (AP-HC),\nScientific Engg. House (P) Ltd. v. CIT

Assistant Commissioner of Income Tax-16(1), Mumbai vs. Viacom18 Media Private Limited, Mumbai

ITA 5658/MUM/2024[2013-14]Status: DisposedITAT Mumbai15 Oct 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Ms. Padmavathy S

For Respondent: Shri Nimesh Vora, Ld. Adv

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 250

…mbai-HC), CIT VS Krishna Bottlers Pvt Ltd (1989) 175 ITR 154 (AP-HC), CIT VS Margadarsi Chit Fund (P) Ltd (1997) 227 ITR 646 (AP-HC), Scientific Engg. House (P) Ltd. Vs CIT (1986) 157 ITR 86 (SC), Sundaram Motors (P.) Ltd. Vs Commissioner of Income-tax (1969) 71 ITR 587 (MAD-HC), Commissioner of Income-tax Vs Tata Hydro Electric Power Supply Co. Ltd. (1978) 122 ITR 288 (BOM-HC) and R.C. Chemical Industries v. CIT (1982) 134 ITR 330 (Del-HC) has stated that since the assessee-company is in the business of satellite television broadcasting and the Film Software Library forms an important apparatus of its business w…

Shanti Bhushan vs. Commissioner of Income Tax

ITR-230/1994HC Delhi31 May 2011

For Appellant: Mr. S.K.PathakFor Respondent: Ms. Rashmi Chopra

Section 144Section 256(2)Section 31Section 37

…Golder (Inspector of Taxes) (1945)13 ITR 21 that a human body was not a plant. In this regard the judgments in the case of Yarmouth Vs. France 1887 Knives and Hinton Vs. Maden and Iyerland Ltd. 39 ITR 357, electrical fittings and other office applicances 71 ITR 587 etc. were distinguished. 7.9 The Assessing Officer thus, rejected the claim of the petitioner even under Section 31 of the IT Act. 8. Accordingly, expenses in issue were added to the assessee‟s income. 9. Aggrieved by the decision of the Assessing Officer, the matter was carried in appeal to the Commissioner of Income Tax (Appeals…

The Tata Iron and Steel Co.Ltd., Bihar vs. The Collector of Central Excise, Patna

The appeals are disposed of accordingly with no order as to costs

C.A. No.-005421-005421 - 1999Supreme Court02 Mar 2005

For Respondent: Collector of Central Excise, Patna

Section 11Section 35L

…f commerce, then, in relation to such plant, as defined in Income Tax Act, 1961 ‘‘installed’ means such induction or introduction whereby the plant may be placed in a position for service or use in the business. (See Sundaram Motors (P) Ltd. v. C.I.T., (1969) 71 ITR 587, 593 (Mad.). The word ‘installation’ means the bringing of an entire piece of plant on to a site and putting into position on the site. It does not mean that putting together of parts, piece by piece, pipe by pipe, bolt by bolt, weld by weld, until it gradually becomes one whole. (See Engineering Industry Training Board v. Foster Wheeler John…