Ltd. 5. CIT v. Shree Hari

161 ITR 249High Court1986#22904 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2023.

Judgments citing Ltd. 5. CIT v. Shree Hari

Nitrex Chemicals India Ltd., Ahmedabad vs. DCIT, New Delhi

ITA 2860/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Jun 2023AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaacit, Vs. M/S. Nitrex Chemicals India Circle 18(2), Ltd. New Delhi 1213, Ansal Towers, 38-Nehru Place, New Delhi 110019 Pan : Aaacf7820L M/S. Nitrex Chemicals India Vs. Dcit, Ltd. Circle 18(2), 1213, Ansal Towers, New Delhi 38-Nehru Place, New Delhi 110019 Pan : Aaacf7820L (Appellant) (Respondent)

Section 14Section 143(3)Section 14ASection 32Section 37(1)

…d High Court Jan. 1991 3. ITAT vs. B.Hill & Co.P [1983] 142 ITR 185 Dtd. 08 Allahabad High Court Ltd. Mar.1982 4. CIT, Bhatinda Vs. [20 Taxmann.com 593] Punjab & Haryana High Bhupindera Flour Mills Dtd. 03 May, 2011 Court (P) Ltd. 5. CIT vs. Shree Hari [1986] 161 ITR 249 Dtd. 04 Rajasthan High Court Industries Oct, 1985 15. There appears to be no error in the findings of Ld. CIT(A) while referring the matter back to ld. AO to consider the expenses into repair and maintenance expenses or replacement expenses. As a distinction has to be made if the replacement is of a baby part only, then the same cannot be consid…

ACIT, New Delhi vs. M/S. Nitrex Chemicals India Ltd., New Delhi

ITA 2536/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Jun 2023AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaacit, Vs. M/S. Nitrex Chemicals India Circle 18(2), Ltd. New Delhi 1213, Ansal Towers, 38-Nehru Place, New Delhi 110019 Pan : Aaacf7820L M/S. Nitrex Chemicals India Vs. Dcit, Ltd. Circle 18(2), 1213, Ansal Towers, New Delhi 38-Nehru Place, New Delhi 110019 Pan : Aaacf7820L (Appellant) (Respondent)

Section 14Section 143(3)Section 14ASection 32Section 37(1)

…d High Court Jan. 1991 3. ITAT vs. B.Hill & Co.P [1983] 142 ITR 185 Dtd. 08 Allahabad High Court Ltd. Mar.1982 4. CIT, Bhatinda Vs. [20 Taxmann.com 593] Punjab & Haryana High Bhupindera Flour Mills Dtd. 03 May, 2011 Court (P) Ltd. 5. CIT vs. Shree Hari [1986] 161 ITR 249 Dtd. 04 Rajasthan High Court Industries Oct, 1985 15. There appears to be no error in the findings of Ld. CIT(A) while referring the matter back to ld. AO to consider the expenses into repair and maintenance expenses or replacement expenses. As a distinction has to be made if the replacement is of a baby part only, then the same cannot be consid…

DCIT, New Delhi vs. M/S. Gujarat Guardian Ltd., New Delhi

In the result, appeal filed by the revenue against the direction of the Ld

ITA 1106/DEL/2015[2010-11]Status: DisposedITAT Delhi16 Aug 2018AY 2010-11

Bench: Shri S.K.Yadav & Shri Prashant Maharishim/S. Guajarat Guardian Ltd, Vs. Dcit, 4-7/C, Dda Shopping Centre, Circle-12(1), (Now Circle- New Friends Colony, 10(2), New Delhi Cr Building, Ip Estate, Pan: Aaacg1622K New Delhi (Appellant) (Respondent) Dcit, Vs. M/S. Guajarat Guardian Ltd, Circle-12(1), (Now Circle-10(2), 4-7/C, Dda Shopping Cr Building, Ip Estate, Centre, New Delhi New Friends Colony, New Delhi Pan: Aaacg1622K (Appellant) (Respondent)

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Smt Meeta Singh CIT DR
Section 144Section 144CSection 14A

…)  CIT v. Shri Rama Sugar Mills: 21 ITR 191 (Mad.)  CIT v. Norinco (P.) Ltd.: ITA No. 622 of 2014 (Cal)  Super Spinning Mills Ltd. v. ACIT: 357 ITR 720 (Mad)  CIT v. Indian Woollen Textile Mills Pvt. Ltd.: 112 ITR 441 (P&H)  CIT v. Shree Hari Industries: 161 ITR 249 (Raj.)  CIT v. Madras Spinners Ltd.: 177 ITR 498 (Ker.)  CIT v. Tea Estate Pvt. Ltd.: 198 ITR 535 (Cal.)  CIT v. Madras Spinners Ltd.: 207 ITR 35 (Ker.)  CIT v. Sree Bhagvathi Textiles Ltd.: 207 ITR 826 (Ker.)  CIT v. Co-operative Sugars Limited: 235 ITR 343 (Ker.)  CIT v. Udaipur Distillary Co. Ltd.: 268 ITR 451 (Raj.)  CIT vs. Prabhu Spg…