Lucky Minmat (P) Ltd. v. CIT

9 SCC 669Reported decision2001#16275 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2019.

Judgments citing Lucky Minmat (P) Ltd. v. CIT

SHRI S.K. GOLCHA (HUF),JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 245/JPR/2018[1996-97]Status: DisposedITAT Jaipur10 May 2019AY 1996-97

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…. Ltd. 320 ITR 79 (supra) while considering an identical issue held in para 11 to 20 as under:- “11. The main judgment on which the Department has placed reliance is the judgment of this Court in Lucky Minmat (P) Ltd. vs. CIT (2000) 162 CTR (SC) 404 : (2001) 9 SCC 669. In that case, the following question came up for consideration before the Tribunal : "Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that business activity of the assessee was in the nature of manufacturing or production so as to be entitled for relief under s. 80HH of the IT Act, 1961." The asse…

SHRI S.K. GOLCHA (HUF),JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 790/JPR/2017[1998-99]Status: DisposedITAT Jaipur10 May 2019AY 1998-99

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…. Ltd. 320 ITR 79 (supra) while considering an identical issue held in para 11 to 20 as under:- “11. The main judgment on which the Department has placed reliance is the judgment of this Court in Lucky Minmat (P) Ltd. vs. CIT (2000) 162 CTR (SC) 404 : (2001) 9 SCC 669. In that case, the following question came up for consideration before the Tribunal : "Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that business activity of the assessee was in the nature of manufacturing or production so as to be entitled for relief under s. 80HH of the IT Act, 1961." The asse…

INCOME TAX OFFICER, WARD-5-4, JAIPUR vs. SANDEEP SINGH CHOUDHARY (HUF), JAIPUR

In the result, the appeals of the assessee are allowed

ITA 689/JPR/2017[2012-13]Status: DisposedITAT Jaipur10 May 2019AY 2012-13

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…. Ltd. 320 ITR 79 (supra) while considering an identical issue held in para 11 to 20 as under:- “11. The main judgment on which the Department has placed reliance is the judgment of this Court in Lucky Minmat (P) Ltd. vs. CIT (2000) 162 CTR (SC) 404 : (2001) 9 SCC 669. In that case, the following question came up for consideration before the Tribunal : "Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that business activity of the assessee was in the nature of manufacturing or production so as to be entitled for relief under s. 80HH of the IT Act, 1961." The asse…

INDIAN GARNET SAND CO. PVT. L:TD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 2851/CHNY/2016[2009-10]Status: DisposedITAT Chennai05 Jun 2018AY 2009-10

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.2851/Chny/2016 (िनधा"रण वष" / Assessment Year: 2009-10) Vs The Dcit, M/S. Indian Garnet Sand Co. Pvt. Corporate Circle – 2(2), Ltd., Chennai – 600 034. 7Th 1/580, Street, Veerabathran Nagar, Mambakkam Main Road, Medavakkam, Chennai – 600 100. Pan: Aaaci1505K (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri P. Anand, Ca अपीलाथ" क" ओर से/ Appellant By : Smt.Vijayakumar Punna, Jr ""यथ" क" ओर से/Respondent By Standing Counsel. सुनवाई क" तारीख/Date Of Hearing : 19.04.2018 : 05.06.2018 घोषणा क" तारीख /Date Of Pronouncement

For Appellant: Smt.Vijayakumar Punna, Jr
Section 10BSection 143(1)Section 143(3)Section 2Section 250(6)

…ther opined that the assessee had been carrying the activity of mining garnet sand particles of uniform sizes which are packed and exported. Further relying in the decision of the Hon’ble Apex Court in the case M/s. Lucky Minmat Pvt. Ltd., Vs. CIT reported in 9 SCC 669, wherein it was held that even the activity of cutting and sizing of marble blocks after excavation would not fall under the ambit of manufacturing activity, the Ld.AO disallowed the claim of exemption U/s.10B of the Act, to the assessee. 4. On appeal, the Ld.CIT(A) confirmed the order of the Ld.AO by observing as under: “7. The matter is conside…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE vs. M/S. JSW STEEL PROCESSING CENTRES LTD, BANGALORE

In the result, appeal of the Revenue is allowed while the appeal of the assessee is dismissed

ITA 1978/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Mar 2018AY 2013-14

Bench: Shri. Inturi Rama Rao

For Appellant: Shri. K. Kotresh, CAFor Respondent: Smt. Padmameenakshi, JCIT
Section 2(29)(BA)Section 32Section 32(1)(iia)Section 37Section 40

…d. [2010] 320 ITR 79/186 Taxman 439, after taking into account its earlier decisions rendered in Aman Marble Industries (P.) Ltd. v. CCE, [2005] 1 SCC 279; CIT v. Sesa Goa Ltd. [2004] 271 ITR 331/[2005] 142 Taxman 16 (SC); Lucky Minmat (P.) Ltd. v. CIT [2001] 9 SCC 669; Rajasthan SEB v. Associated Stone Industries [2000] 6 SCC 141; and CIT v. N.C. Budharaja & Co. [1993] 204 ITA.1978 & 2001/Bang/2017 Page - 12 ITR 412/70 Taxman 312 (SC) held that in a case where the assessee was involved in the business of converting blocks of marble into polished slabs and tiles, by applying the principle that the product can n…

INCOME TAX OFFICER,UDAIPUR vs. M/S ARIHANT TILES & MARBLES(P)LTD

C.A. No.-008036-008036 - 2009Supreme Court02 Dec 2009
Section 2Section 80I

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.8036 OF 2009 (Arising out of S.L.P.(C) No.9812/2008) Income Tax Officer, Udaipur ...Appellant(s) Versus M/s Arihant Tiles & Marbles (P) Ltd. ...Respondent(s) W I T H CIVIL APPEAL NOS.8037 TO 8044 OF 2009 (Arising out of S.L.P.(C) Nos.1685, 1691, 2577, 3711, 5283, 16674, 20789 & 20619 of 2009) J U D G M E N T S.H. KAPADIA, J. Leave granted. In this batch of Civil Appeals, a common question of law which arises for determination is: whether conversion of marble blocks by sawing into slabs and tiles and polishin…

Lucky Minmat (P) Ltd. v. CIT (9 SCC 669) — Cited in 6 Judgments | BharatTax