Shaw Bros. and Co. v. The State of West Bengal

14 STC 878High Court#19088 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2017.

Judgments citing Shaw Bros. and Co. v. The State of West Bengal

Nirmal Kumar Kejriwal, Kolkata vs. The ITO, WD-58(4), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 98/KOL/2016[2012-2013]Status: DisposedITAT Kolkata15 Dec 2017AY 2012-2013

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 206CSection 206C(1)

…of section 206C(1A) of the Act. This categorical finding given by the Learned CIT(A) is not controverted by the revenue before us. 6.5. We find that the Hon’ble Calcutta High Court in the case of Shaw Bros. and Co vs The State of West Bengal reported in 1963 14 STC 878 Cal dated 26.6.1963, wherein it was held that :- 4 ITA Nos.96-98/Kol/2016 Nirmal Kr. Kejriwal, AYs- 2010-11 to 2012-13 5. In my opinion, the observation quoted above will not help Mr. Bhattacharya. When planks are sawed out of logs, what is produced is a different thing from logs capable of being put to different uses. Therefore, when planks are…

Nirmal Kumar Kejriwal, Kolkata vs. The ITO, WD-58(4), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 97/KOL/2016[2011-2012]Status: DisposedITAT Kolkata15 Dec 2017AY 2011-2012

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 206CSection 206C(1)

…of section 206C(1A) of the Act. This categorical finding given by the Learned CIT(A) is not controverted by the revenue before us. 6.5. We find that the Hon’ble Calcutta High Court in the case of Shaw Bros. and Co vs The State of West Bengal reported in 1963 14 STC 878 Cal dated 26.6.1963, wherein it was held that :- 4 ITA Nos.96-98/Kol/2016 Nirmal Kr. Kejriwal, AYs- 2010-11 to 2012-13 5. In my opinion, the observation quoted above will not help Mr. Bhattacharya. When planks are sawed out of logs, what is produced is a different thing from logs capable of being put to different uses. Therefore, when planks are…

Nirmal Kumar Kejriwal, Kolkata vs. The ITO, WD-58(4), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 96/KOL/2016[2010-2011]Status: DisposedITAT Kolkata15 Dec 2017AY 2010-2011

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 206CSection 206C(1)

…of section 206C(1A) of the Act. This categorical finding given by the Learned CIT(A) is not controverted by the revenue before us. 6.5. We find that the Hon’ble Calcutta High Court in the case of Shaw Bros. and Co vs The State of West Bengal reported in 1963 14 STC 878 Cal dated 26.6.1963, wherein it was held that :- 4 ITA Nos.96-98/Kol/2016 Nirmal Kr. Kejriwal, AYs- 2010-11 to 2012-13 5. In my opinion, the observation quoted above will not help Mr. Bhattacharya. When planks are sawed out of logs, what is produced is a different thing from logs capable of being put to different uses. Therefore, when planks are…

ITO(TDS), WD-58(4), Kolkata vs. Sri Nirmal Kumar Kejriwal., Kolkata

In the result, the appeals of the revenue are allowed and the cross objection of the assessee is dismissed as infructuous

ITA 249/KOL/2013[2005-06]Status: DisposedITAT Kolkata06 Apr 2016AY 2005-06

Bench: : Shri M. Balaganesh & Shri S.S Viswanethra Ravi

For Appellant: Shri A.K.Tibrewal, FCA, ld.ARFor Respondent: None appeared
Section 133ASection 206CSection 206C(1)Section 206C(6)

…of section 206C(1A) of the Act. This categorical finding given by the Learned CIT(A) is not controverted by the revenue before us. 6.5. We find that the Hon’ble Calcutta High Court in the case of Shaw Bros. and Co vs The State of West Bengal reported in 1963 14 STC 878 Cal dated 26.6.1963, wherein it was held that :- 5. In my opinion, the observation quoted above will not help Mr.Bhattacharya. When planks are sawed out of logs, what is produced is a different thing from logs capable of being put to different uses. Therefore, when planks are made from logs or damaged wood, a new kind of commodity is manufactured…

Shaw Bros. and Co. v. The State of West Bengal (14 STC 878) — Cited in 4 Judgments | BharatTax