Santosh Enterprises v. CIT

200 ITR 353High Court1993#23462 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2017.

Judgments citing Santosh Enterprises v. CIT

M/S J K Cement Works vs. The State of Karnataka

STRP/100001/2014HC Karnataka23 Mar 2017

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

Section 63Section 65Section 65(1)

…hat an enquiry has to be made as to what operation it performs. The functional test is, therefore, essential at any rate as a preliminary” 20. In the following case, disposed of by the learned Single Judge of this Court in Santosh Enterprises Vs. CIT, (1993) 200 ITR 353 (Kar), observed that the Indian Courts as well as English Courts, depending upon the context of income tax law, have treated even the assets like dry dock, silos built in the ship yard, freezing chamber in the case of cold storage, cinema building, etc. as falling within the definition of ‘Plant’. The relevant extract from the said judgment is a…

The Commissioner of Income Tax vs. Praveen V Doddanavar

ITA/100003/2014HC Karnataka20 Feb 2017

Bench: SREENIVAS HARISH KUMAR,VINEET KOTHARI

Section 63Section 65Section 65(1)

…hat an enquiry has to be made as to what operation it performs. The functional test is, therefore, essential at any rate as a preliminary” 20. In the following case, disposed of by the learned Single Judge of this Court in Santosh Enterprises Vs. CIT, (1993) 200 ITR 353 (Kar), observed that the Indian Courts as well as English Courts, depending upon the context of income tax law, have treated even the assets like dry dock, silos built in the ship yard, freezing chamber in the case of cold storage, cinema building, etc. as falling within the definition of ‘Plant’. The relevant extract from the said judgment is a…

The Bailhongal Urban Cooperative Bank Ltd vs. The Commissioner of Income Tax

ITA/100001/2014HC Karnataka16 Dec 2015

Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR

Section 63Section 65Section 65(1)

…hat an enquiry has to be made as to what operation it performs. The functional test is, therefore, essential at any rate as a preliminary” 20. In the following case, disposed of by the learned Single Judge of this Court in Santosh Enterprises Vs. CIT, (1993) 200 ITR 353 (Kar), observed that the Indian Courts as well as English Courts, depending upon the context of income tax law, have treated even the assets like dry dock, silos built in the ship yard, freezing chamber in the case of cold storage, cinema building, etc. as falling within the definition of ‘Plant’. The relevant extract from the said judgment is a…

Santosh Enterprises v. CIT (200 ITR 353) — Cited in 3 Judgments | BharatTax