Ltd. v. Commissioner of Income Taxm 303 ITR 411 (P&H) (ii) Commissioner of Income Tax v. Flender Macneil Gears Ltd.

150 ITR 83High Court1984#12185 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2009 to 2023.

Judgments citing Ltd. v. Commissioner of Income Taxm 303 ITR 411 (P&H) (ii) Commissioner of Income Tax v. Flender Macneil Gears Ltd.

Nhdc Limited, Bhopal vs. DCIT - 3(1), Bhopal

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

ITA 40/IND/2021[2015-16]Status: DisposedITAT Indore11 Dec 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

Section 143(3)Section 80I

…ved from the business of industrial undertaking. 17. The same view is expressed by the various other High Courts in the following judgments: (i) Phatela Cotgin Industries (P) Ltd. v. CIT [2008] 303 ITR 411 (P&H); (ii) CIT v. Flender Macneill Gears Ltd. [1984] 150 ITR 83 (Cal); (iii) Tata Sponge Iron Ltd. v. CIT [2007] 292 ITR 175 (Orissa); and (iv) CIT v. Indo Matsushita Carbon Co. Ltd. [2006] 286 ITR 201 (Mad). 18. There is no reason to depart from the aforesaid view taken consistently by various High Courts, which is in tune with the principle laid down by the Supreme Court in Liberty India [2009] 317 ITR 218 (…

DCIT 3 (1), Bhopal vs. M/S Nhdc Ltd, Bhopal

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

ITA 316/IND/2020[2015-16]Status: DisposedITAT Indore11 Dec 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

Section 143(3)Section 80I

…ved from the business of industrial undertaking. 17. The same view is expressed by the various other High Courts in the following judgments: (i) Phatela Cotgin Industries (P) Ltd. v. CIT [2008] 303 ITR 411 (P&H); (ii) CIT v. Flender Macneill Gears Ltd. [1984] 150 ITR 83 (Cal); (iii) Tata Sponge Iron Ltd. v. CIT [2007] 292 ITR 175 (Orissa); and (iv) CIT v. Indo Matsushita Carbon Co. Ltd. [2006] 286 ITR 201 (Mad). 18. There is no reason to depart from the aforesaid view taken consistently by various High Courts, which is in tune with the principle laid down by the Supreme Court in Liberty India [2009] 317 ITR 218 (…

Commissioner of Income Tax vs. Poddar Pigments Ltd

The appeal is dismissed

ITA/347/2010HC Delhi07 Apr 2010

Bench: The Income-Tax Appellate Tribunal, Which, By The Impugned Order, Has Dismissed The Said Appeal. The Tribunal Came To The Conclusion That The Bad Debts Issue Had Already Been Considered In The Original Proceedings Under Section 143(3) And, Therefore, The Same Could Not Be Reopened In Reassessment Proceedings. We Find No Infirmity In The View Taken By The Tribunal On This Aspect Of The Matter.

For Appellant: Ms Sonia Mathur with Mr Sumit Kumar SinghFor Respondent: None
Section 143(3)Section 80

…several other decisions of the other High Courts. They are:- ITA No.347/10 Page No.3 of 4 (i) Phatela Cotgin Industries (P) Ltd. v. Commissioner of Income-tax: 303 ITR 411 (P&H); (ii) Commissioner of Income-tax v. Flender Macneill Gears Ltd: 150 ITR 83 (Cal); (iii) Tata Sponge Iron Ltd v. Commissioner of Income-tax: 292 ITR 175 (Orissa); and (iv) Commissioner of Income-tax v. Indo Matsushita Carbon Co. Ltd: 286 ITR 201 (Mad). 4. The court also considered the decision of the Supreme Court in the case of Liberty India v. Commissioner of Income-tax: 317 ITR 218 (SC) and came to the c…

C.I.T vs. Jackson Engineers Ltd

Appeal stands disposed of in the

ITA/251/2008HC Delhi23 Dec 2009

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

Section 80I

…dertaking. 15. Same view is expressed by various other High Courts in the following judgments :- (i) Phatela Cotgin Industries (P) Ltd. v. Commissioner of Income Taxm 303 ITR 411 (P&H) (ii) Commissioner of Income Tax v. Flender Macneil Gears Ltd.,150 ITR 83 (Cal) (iii) Tata Sponge Iron Ltd. v. Commissioner of Income Tax 292 ITR 175 (Orissa) (iv) Commissioner of Income Tax v. Indo Matsushita Carbon Co. Ltd., 286 ITR 201 (Mad) 16. There is no reason to depart from the aforesaid view taken consistently by various High Courts, which is in tune with the principle laid down by the Supreme C…

Commissioner of Income Tax vs. Jackson Engineers Ltd

Appeal stands disposed of in the

ITA-251/2008HC Delhi23 Dec 2009
Section 80I

…dertaking. 15. Same view is expressed by various other High Courts in the following judgments :- (i) Phatela Cotgin Industries (P) Ltd. v. Commissioner of Income Taxm 303 ITR 411 (P&H) (ii) Commissioner of Income Tax v. Flender Macneil Gears Ltd.,150 ITR 83 (Cal) (iii) Tata Sponge Iron Ltd. v. Commissioner of Income Tax 292 ITR 175 (Orissa) (iv) Commissioner of Income Tax v. Indo Matsushita Carbon Co. Ltd., 286 ITR 201 (Mad) 16. There is no reason to depart from the aforesaid view taken consistently by various High Courts, which is in tune with the principle laid down by the Supreme C…

Commissioner of Income Tax vs. M/S Bharat Rasayan Limited

ITA - 765 / 2007HC Delhi30 Nov 2009
Section 80

…undertaking. - 15. Same view is expressed by various other High Courts in the following judgments:- - (i) Phatela Cotgin Industries (P) Ltd. v. Commissioner of Income Tax 303 ITR 411 (P&H) - (ii) Commissioner of Income Tax v. Flender Macneil Gears Ltd., 150 ITR 83 (Cal) - (iii) Tata Sponge Iron Ltd. v. Commissioner of Income Tax 292 ITR 175 (Orissa) - (iv) Commissioner of Income Tax v. Indo Matsushita Carbon Co. Ltd., 286 ITR 201 (Mad) - 16. There is no reason to depart from the aforesaid view taken consistently by various High Courts, which is in tune with the principle laid down by the Supreme Court i…

C.I.T vs. Bharat Rasayan Ltd

ITA - 816 / 2007HC Delhi30 Nov 2009
Section 80

…DHC:9288-DB - 15. Same view is expressed by various other High Courts in the following judgments:- - (i) Phatela Cotgin Industries (P) Ltd. v. Commissioner of Income Tax 303 ITR 411 (P&H) - (ii) . Commissioner of Income Tax v. Flender Macneil Gears Ltd., 150 ITR 83 (Cal) - (iii) Tata Sponge Iron Ltd. v. Commissioner of Income Tax 292 ITR 175 (Orissa) - (iv) Commissioner of Income Tax v. Indo Matsushita Carbon Co. Ltd., 286 ITR 201 (Mad) - 16. There is no reason to depart from the aforesaid view taken consistently by various High Courts, which is in tune with the principle laid down by the Supreme Court i…

Commissioner of Income Tax Delhi I vs. Bharat Rasayan Ltd

ITA - 796 / 2007HC Delhi30 Nov 2009
Section 80

…undertaking. - 15. Same view is expressed by various other High Courts in the following judgments:- - (i) Phatela Cotgin Industries (P) Ltd. v. Commissioner of Income Tax 303 ITR 411 (P&H) - (ii) Commissioner of Income Tax v. Flender Macneil Gears Ltd., 150 ITR 83 (Cal) - (iii) Tata Sponge Iron Ltd. v. Commissioner of Income Tax 292 ITR 175 (Orissa) - (iv) Commissioner of Income Tax v. Indo Matsushita Carbon Co. Ltd., 286 ITR 201 (Mad) - 16. There is no reason to depart from the aforesaid view taken consistently by various High Courts, which is in tune with the principle laid down by the Supreme Court i…

Ltd. v. Commissioner of Income Taxm 303 ITR 411 (P&H) (ii) Commissioner of Income Tax v. Flender Macneil Gears Ltd. (150 ITR 83) — Cited in 8 Judgments | BharatTax