Peico Electronics and Chemicals Ltd. v. Commissioner of Income Tax

201 ITR 477Reported decision1993#23481 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2014.

Judgments citing Peico Electronics and Chemicals Ltd. v. Commissioner of Income Tax

Oswal Agro Mills Ltd vs. Commissioner of Income Tax

The appeal stands disposed of with no order as to

ITA - 41 / 2000HC Delhi07 Feb 2014
For Appellant: Mr C.S. Aggarwal, Sr. Advocate withFor Respondent: Mr Sanjeev Sabharwal, Sr. Standing Counsel
Section 260A(1)Section 43B

…rd 29 issued by the Institute of Chartered Accountant of India and as is generally understood. 26. A Division Bench of the Calcutta High Court has also taken a similar view in Peico Electronics and Chemicals Ltd. v. Commissioner of Income Tax: (1993) 201 ITR 477. In that case, the assessee had purchased certain goods from its manufacturers and had agreed to pay the excise duty that was levied on the said manufacturers. The excise authorities levied excise on the said manufactures on the basis of the assessee‟s selling price. This was disputed by the manufactures who claimed that excise duty was lev…

Oswal Agro Mills Ltd vs. Commissioner of Income Tax

The appeal stands disposed of with no order as to

ITA/41/2000HC Delhi07 Feb 2014
For Appellant: Mr C.S. Aggarwal, Sr. Advocate withFor Respondent: Mr Sanjeev Sabharwal, Sr. Standing Counsel
Section 260A(1)Section 43B

…rd 29 issued by the Institute of Chartered Accountant of India and as is generally understood. 26. A Division Bench of the Calcutta High Court has also taken a similar view in Peico Electronics and Chemicals Ltd. v. Commissioner of Income Tax: (1993) 201 ITR 477. In that case, the assessee had purchased certain goods from its manufacturers and had agreed to pay the excise duty that was levied on the said manufacturers. The excise authorities levied excise on the said manufactures on the basis of the assessee‟s selling price. This was disputed by the manufactures who claimed that excise duty was lev…

Commissioner of Income Tax vs. Sri. B. Venkatesam

The appeal stands disposed of with no order as to

ITTA/41/2000HC Telangana01 Dec 2011
For Appellant: Mr C.S. Aggarwal, Sr. Advocate withFor Respondent: Mr Sanjeev Sabharwal, Sr. Standing Counsel
Section 260A(1)Section 43B

…rd 29 issued by the Institute of Chartered Accountant of India and as is generally understood. 26. A Division Bench of the Calcutta High Court has also taken a similar view in Peico Electronics and Chemicals Ltd. v. Commissioner of Income Tax: (1993) 201 ITR 477. In that case, the assessee had purchased certain goods from its manufacturers and had agreed to pay the excise duty that was levied on the said manufacturers. The excise authorities levied excise on the said manufactures on the basis of the assessee‟s selling price. This was disputed by the manufactures who claimed that excise duty was lev…