Orient Longman Ltd. v. Commissioner of Income Tax, Delhi

130 ITR 477High Court1981#12108 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2014 to 2022.

Judgments citing Orient Longman Ltd. v. Commissioner of Income Tax, Delhi

DCIT, Circle-1, Thane vs. M/S Ace Plastics, Mumbai

ITA 947/MUM/2022[2011-12]Status: DisposedITAT Mumbai30 Nov 2022AY 2011-12

Bench: Shri Kuldip Singhassessment Year: 2011-12

For Appellant: Shri Ajay Singh, A.RFor Respondent: Shri Krishna Kumar, D.R
Section 143(3)Section 148Section 80Section 80I

…ing of the Tribunal that the assessee was also carrying on the processing activity in as much as the assessee had to do many things as stated in its order..." The Hon'ble Delhi High Court in its decision in the case of Orient Longman Ltd. vs. CIT reported in 130 ITR 477 observed as below. "Held, that though the assessee as a publisher would not be doing more than getting the manuscript and preparing the same for printing and book binding, yet the fact that printing and book binding was done by someone else did not imply that someone else was the manufacturer. It was the business of the assessee to get the books…

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Appeal is dismissed

ITA 4642/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…h Cotton Company: 99 STC 83, 86 (SC)  CIT vs. Sesa Goa Ltd.: 279 ITR 331 (SC)  India Cine Agency v. CIT: 308 ITR 98 (SC)  ITO v. Arihant Tiles and Marbles (P) Ltd.: 320 ITR 79 (SC)  Ship Scrap Traders v. CIT: 251 ITR 806 (Bom)  Orient Longman Ltd V. ITO: 130 ITR 477 (Del.)  CIT V. Ajay Printery (P) Ltd: 58 ITR 811 (Guj.) Applying the aforesaid principle in the assessee’s case, the Ld. AR submitted that the assessee could not have commercially sold “Lean gas” and Processed Natural Gas, without carrying out the above mentioned activities at various stages, including but not limited to at the Customer Termina…

Gail (India) Ltd., New Delhi vs. DCIT-Ltu Delhi, New Delhi

Appeal is dismissed

ITA 4454/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…h Cotton Company: 99 STC 83, 86 (SC)  CIT vs. Sesa Goa Ltd.: 279 ITR 331 (SC)  India Cine Agency v. CIT: 308 ITR 98 (SC)  ITO v. Arihant Tiles and Marbles (P) Ltd.: 320 ITR 79 (SC)  Ship Scrap Traders v. CIT: 251 ITR 806 (Bom)  Orient Longman Ltd V. ITO: 130 ITR 477 (Del.)  CIT V. Ajay Printery (P) Ltd: 58 ITR 811 (Guj.) Applying the aforesaid principle in the assessee’s case, the Ld. AR submitted that the assessee could not have commercially sold “Lean gas” and Processed Natural Gas, without carrying out the above mentioned activities at various stages, including but not limited to at the Customer Termina…

ITO, New Delhi vs. M/S. Nirja Publishers & Printers Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1063/DEL/2017[2012-13]Status: DisposedITAT Delhi14 Nov 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2012-13

Section 115Section 143(3)Section 2(24)(x)Section 253(2)Section 36Section 36(1)(va)Section 40Section 43BSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2012-13 Income Tax Officer, Vs. M/s. Nirja Publishers & Ward-18(3), Printers Pvt. Ltd., New Delhi 7361, Ravindra Mansion Ram Nagar, New Delhi PAN :AAACN4282E (Appellant) (Respondent) Appellant by Shri F.R. Meena, Sr.DR Respondent by Shri V.K. Bindal, CA & Ms. Sweety Kothari, CA Date of hearing 04.11.2019 Date of pronouncement 14.11.2019 ORDER PER O.P. KANT, AM: This appeal by the Revenue is directed against order dated 05/12/2016 passed by the L…

ITO, New Delhi vs. M/S. Nirja Publishers & Printers Pvt. Ltd., New Delhi

In the result, the Revenue’s Appeal stands dismissed

ITA 1843/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. V.K. Bindal, CA & MsFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 194HSection 2(24)(X)Section 36(1)(va)Section 40Section 43BSection 80I

…t is not necessary to have a printing unit of its own or to carry out binding on its own for holding the publication of books as a manufacturing activity in view of CIT Vs A Mukherjee & Co. (P) Ltd. (1978) 113 ITR 718 (Cal), Orient Longman Ltd. Vs CIT (1981) 130 ITR 477 (Del) and Gulab Chand Jam vs WTO (1983) 17 TTJ (Jab) 489. Thus, the activity of publishing the books carried out by the assessee was rightly held to be manufacturing activity eligible for deduction u/s 80IC of the Act. A part of the manufacturing activity of the assessee may have been outsourced or the assessee may be carrying out job work for…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…hrama P. Ltd.: 137 ITR 879 (Bom.) - - CIT v. Anglo French Drug Co. (Eastern) Ltd. : 199 ITR 92 (Bom.) India TyreAnd Rubber Co. (India) Pvt. Limited. - vs. CIT: 210 ITR 409 (Bom.) CIT v. Penwalt India Ltd.: 196 ITR 813 (Bom.) - - Oriental Longman Ltd. vs. CIT: 130 ITR 477 (Del.) - CIT v. Acrow India Ltd.: 188 ITR 485 (Bom.) CIT vs. Elgi Ultra Industries Ltd. : 25 - taxmann.com 561 (Mad.) - MkU (Armours) Ltd. v. CIT: 279 CTR 504 (All.) - IT v AAR ESS Exim (P) Ltd: 372 ITR 111 (Del.) Prabhudas Kishoredas Tobacco Products Pvt - Ltd: 282 ITR 568 (Guj.) - Liberty Group Marketing Division v. CIT: 164 Taxman 608 (P&H) H…

Commissioner of Income Tax – I

ITA/551/2013HC Delhi05 Feb 2015
Section 10B

…e that the assessee was not a processor or manufacturer of jewellery because it had engaged job workers and had not employed their own workers has to be rejected. The Delhi High Court in Orient Longman Ltd. vs. Commissioner of Income Tax, Delhi –II (1981) 130 ITR 477 (Del), had approved the view taken by the Calcutta High Court in Additional CIT vs. A. Mukherjee and Co. (P) Ltd. (1978) 113 ITR 718 (Cal.), that a publisher who got the manuscript for publication prepared after getting them printed and bound from third parties, was engaged in manufacturing activity. This was inspite of the fact that the ass…

Commissioner of Income Tax

The appeal is disposed of

ITA/141/2002HC Delhi22 Dec 2014
Section 260ASection 80Section 80HSection 88H

…that the assessee was not a processor or manufacturer of jewellery because it had engaged job workers and had not employed their own workers has to be rejected. The Delhi High Court in Orient Longman Ltd. vs. Commissioner of Income Tax, Delhi –II (1981) 130 ITR 477 (Del), had approved the view taken by the Calcutta High Court in Additional CIT vs. A. Mukherjee and Co. (P) Ltd. (1978) 113 ITR 718 (Cal.), that a publisher who got the manuscript for publication prepared after getting them printed and bound from third parties, was engaged in manufacturing activity. This was inspite of the fact that the a…

Orient Longman Ltd. v. Commissioner of Income Tax, Delhi (130 ITR 477) — Cited in 8 Judgments | BharatTax