Tax, Poona vs. Hindustan Antibiotics Ltd., 93 ITR 548(Bom), Commissioner of Income Tax v. Food Specialities Ltd.

156 ITR 790High Court1958#19295 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2009 to 2021.

Judgments citing Tax, Poona vs. Hindustan Antibiotics Ltd., 93 ITR 548(Bom), Commissioner of Income Tax v. Food Specialities Ltd.

The ACIT, Circle, Ratlam vs. M/S. Mahalaxmi Investment and Trading Pvt. Ltd., Ratlam

ITA 956/IND/2016[2011-12]Status: DisposedITAT Indore25 May 2021AY 2011-12

Bench: Shri Manish Borad & Miss Madhumita Roy

Section 143(3)Section 148Section 80I

…as ready to Mahalaxmi Investment and Trading Pvt. Ltd. put to use prior to 31.03.2002, as such ignoring the decisions of Commissioner of Income Tax, Poona vs. Hindustan Antibiotics Ltd., 93 ITR 548(Bom), Commissioner of Income Tax vs. Food Specialities Ltd., 156 ITR 790 (Del) and Commissioner Of Income Tax ... vs Nestor Pharmaceuticals Limited (2010) 322 ITR 631 (Delhi), 4.On the facts and in the circumstances of the case the Id. CIT is erred in holding "that plant & machinery was ready to put to use prior to 31.03.2002, while the assessee has shown fixed assets as capital work in progress and claimed no depreci…

The ACIT Circle, Ratlam vs. M/S. Mahalaxmi Investment and Trading Pvt. Ltd., Ratlam

ITA 955/IND/2016[2010-11]Status: DisposedITAT Indore25 May 2021AY 2010-11

Bench: Shri Manish Borad & Miss Madhumita Roy

Section 143(3)Section 148Section 80I

…as ready to Mahalaxmi Investment and Trading Pvt. Ltd. put to use prior to 31.03.2002, as such ignoring the decisions of Commissioner of Income Tax, Poona vs. Hindustan Antibiotics Ltd., 93 ITR 548(Bom), Commissioner of Income Tax vs. Food Specialities Ltd., 156 ITR 790 (Del) and Commissioner Of Income Tax ... vs Nestor Pharmaceuticals Limited (2010) 322 ITR 631 (Delhi), 4.On the facts and in the circumstances of the case the Id. CIT is erred in holding "that plant & machinery was ready to put to use prior to 31.03.2002, while the assessee has shown fixed assets as capital work in progress and claimed no depreci…

Ace Manufacturing Systems Limited vs. The Addl. Commissioner of Income-Tax

Appeal stands dismissed

ITA/793/2009HC Karnataka02 Jun 2015

Bench: ARAVIND KUMAR,MOHAN M. SHANTANAGOUDAR

Section 143(2)Section 143(3)Section 260Section 80I

…Commissioner of Income-Tax, Madras-II v. Southern Structurals Ltd. – (1977) 110 ITR 164 (ii) Commissioner of Income-Tax, Poona v. Hindustan Antibiotics Ltd. – (1974) 93 ITR 548 (iii) Commissioner of Income-Tax v. Food Specialities Ltd. – (1958) 156 ITR 790 (iv) Commissioner of Income-Tax v. Nestor Pharmaceuticals Limited - (2010) 322 ITR 631 (v) Metropolitan Springs Pvt. Ltd. v. Commissioner of Income-Tax, (Central) Bombay – (1981) 132 ITR 893 (vi) Commissioner of Income-Tax v. Himalyan Magnesite Ltd. – (2005) 276 ITR 56 16 to contend that the year of comm…

Sidwal Refrigeration Ind. Ltd vs. Deputy Commissioner of Income Tax, Circle-8(1)

ITA/1154/2009HC Delhi23 Dec 2009
Section 80I

…* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 25th November,2009 Date of Decision: 23rd December, 2009 + ITA 1154/2009 & ITA 1204/2009 COMMISSIONER OF INCOME TAX (CENTRAL)-III DELHI ..... Appellant Through: Mr. Sanjeev Sabharwal, Adv. versus NESTOR PHARMACEUTICALS LIMITED ..... Respondent Through: Mr. C.S. Aggarwal, Sr. Adv. with Mr. Prakash Kumar, Adv. And ITA 160/2008, ITA 161/2008 & ITA 793/2009 SIDWAL REFRIGERATION IND. LTD. ..... Appellant Through:…

Tax, Poona vs. Hindustan Antibiotics Ltd., 93 ITR 548(Bom), Commissioner of Income Tax v. Food Specialities Ltd. (156 ITR 790) — Cited in 4 Judgments | BharatTax