M/s. Narne Tulaman Manufacturers Pvt. Ltd., Hyderabad v. Collector of Central Excise, Hyderabad

1 SCC 172Reported decision2005#5634 most cited

What is M/s. Narne Tulaman Manufacturers Pvt. Ltd., Hyderabad v. Collector of Central Excise, Hyderabad authority for?

Assembling activities can be considered manufacturing for tax purposes. However, this classification requires specific evidence of such activities being undertaken by the assessee.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2024.

Also referred to as

M/s. Narne Tulaman Manufacturers Pvt. Ltd. v. Collector of Central Excise · assembling activities · manufacturing · tax · evidence · P&L account · excise duty · Supreme Court

Judgments citing M/s. Narne Tulaman Manufacturers Pvt. Ltd., Hyderabad v. Collector of Central Excise, Hyderabad

Pr. Commissioner of Income Tax-Central vs. Ms. Harshita Maheshwari

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

M/S Fingrowth Cooperative Bank Limited vs. Assistant Commissioner of Income Tax

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S. Century Enka Limited

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S V2 Retail Ltd

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Jagannath Banwarilal Texofabs Pvt Ltd

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. J.J.Exporters Ltd

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Principal Commissioner of Income Tax-5, Kolkata vs. L D S City Projects Pvt Ltd

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Tcg Lifesciences Ltd

ITAT/10/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Principal Commissioner of Income Tax (Central-1), Kolkata vs. M/S. Rungta Mines Ltd

ITA/13/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S the Calcutta Tramways Company (1978) Ltd

ITAT/20/2020HC Calcutta04 Mar 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Principal Commissioner of Income Tax-1, Kolkata vs. M/S. Height Insurance Services Ltd

ITAT/4/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Principal CIT-14, Kolkata vs. Shri Vishwanath Gupta

ITA/21/2020HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Rajesh Jajodia vs. Assistant Commissioner of Income Tax Circle 45 Kolkata and Ors

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

M/S Singhi and Co vs. The Principal Commissioner of Income Tax VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Tcg Life Sciences Pvt Ltd vs. Joint Comm of Income Tax Range59 Kol and Anr

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S Kesoram Industries Ltd

ITAT/17/2020HC Calcutta13 Jan 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Shweta Chhawchharia vs. Commissioner of Income Tax, Kolkata-12

ITAT/15/2020HC Calcutta21 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

Principal Commissioner of Income Tax, Central-2, Kolkata vs. Electrocast Sales India Ltd

ITAT/11/2020HC Calcutta18 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…was referred to in J.P. Srivastava & Sons Private Limited and Others Versus Gwalior Sugar Company Limited and Others 14. 11 AIR 1970 SC 564 12 (2010) 8 scc 480 13 AIR 1959 SC 775 14 (2005) 1 SCC 172 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 106 of 300 36. To explain what is the right of a shareholder in a company, reliance was placed on the decision of the Hon'ble Supreme Court in Life Insurance Corporation Versus Escorts Ltd. & Ors. 15. Reliance was placed on the decisio…

ACIT, New Delhi vs. M/S. Intec Corporation, New Delhi

ITA 5788/DEL/2011[2008-09]Status: DisposedITAT Delhi16 Jan 2017AY 2008-09

Bench: Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: S/Shri V. Lakshmi Kumaran, S. SeethavaranFor Respondent: Shri A.K. Saroha, CIT DR
Section 143(3)Section 80

…23. No doubt, assembling activities have been held to be manufacturing by the Hon’ble Supreme Court and ITAT, Delhi Bench in the judgments cited as – M/s. Narne Tulaman Manufacturers Pvt. Ltd., Hyderabad vs. Collector of Central Excise, Hyderabad – (1989) 1 SCC 172, Triveni Engineering & Industries Ltd. & Anr. Vs. Commissioner of Central Excise & Anr. – (2000) 7 SCC 29, BPL India Ltd. vs. Commissioner of Central Excise, Cochin – (2002) 5 SCC 167, Xerox Modicorp Ltd. vs. Commissioner of Central Excise – 2001 (130 ) ELT 219 (Tri.Del.) and (v) Majestic Auto Ltd. vs. Commissioner of Central Excise – 2001 (130…

M/s. Narne Tulaman Manufacturers Pvt. Ltd., Hyderabad v. Collector of Central Excise, Hyderabad (1 SCC 172) — Cited in 20 Judgments | BharatTax