Thus, in Alembic Chemical Works Company Limited v. Commissioner of Income Tax

111 ITR 377Supreme Court of India1989#10980 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 357,263 Indian tax judgments — from 2013 to 2013.

Judgments citing Thus, in Alembic Chemical Works Company Limited v. Commissioner of Income Tax

Oracle Software India Ltd vs. Commissioner of Income Tax Del

ITA/797/2006HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…on or enabling the management and conduct of business more efficiently, it would be expenditure on revenue account even though the advantage may be of indefinite future. Thus, in Alembic Chemical Works Company Limited versus Commissioner of Income Tax, (1989) 111 ITR 377 (SC) and Jonas Woodhead and Sons (India) Limited versus CIT, (1997) 224 ITR 342 (SC), the Supreme Court obsei-ved that though the teclmology had been received but it related to a product already under production and to ensure betterment or of the improvement, it was part and parcel of the existing business and, therefore, the benefitswere composi…

Oracle India Pvt. Ltd vs. Commissioner of Income Tax, Delhi

ITA/417/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…on or enabling the management and conduct of business more efficiently, it would be expenditure on revenue account even though the advantage may be of indefinite future. Thus, in Alembic Chemical Works Company Limited versus Commissioner of Income Tax, (1989) 111 ITR 377 (SC) and Jonas Woodhead and Sons (India) Limited versus CIT, (1997) 224 ITR 342 (SC), the Supreme Court obsei-ved that though the teclmology had been received but it related to a product already under production and to ensure betterment or of the improvement, it was part and parcel of the existing business and, therefore, the benefitswere composi…

Oracle Software India Ltd vs. Commissioner of Income Tax Del

ITA/951/2006HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…on or enabling the management and conduct of business more efficiently, it would be expenditure on revenue account even though the advantage may be of indefinite future. Thus, in Alembic Chemical Works Company Limited versus Commissioner of Income Tax, (1989) 111 ITR 377 (SC) and Jonas Woodhead and Sons (India) Limited versus CIT, (1997) 224 ITR 342 (SC), the Supreme Court obsei-ved that though the teclmology had been received but it related to a product already under production and to ensure betterment or of the improvement, it was part and parcel of the existing business and, therefore, the benefitswere composi…

Oracle India P.Ltd vs. Commissioner of Income Tax Delhi

ITA/683/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…on or enabling the management and conduct of business more efficiently, it would be expenditure on revenue account even though the advantage may be of indefinite future. Thus, in Alembic Chemical Works Company Limited versus Commissioner of Income Tax, (1989) 111 ITR 377 (SC) and Jonas Woodhead and Sons (India) Limited versus CIT, (1997) 224 ITR 342 (SC), the Supreme Court obsei-ved that though the teclmology had been received but it related to a product already under production and to ensure betterment or of the improvement, it was part and parcel of the existing business and, therefore, the benefitswere composi…

Oracle India P.Ltd vs. Commissioner of Income Tax

ITA/287/2008HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…on or enabling the management and conduct of business more efficiently, it would be expenditure on revenue account even though the advantage may be of indefinite future. Thus, in Alembic Chemical Works Company Limited versus Commissioner of Income Tax, (1989) 111 ITR 377 (SC) and Jonas Woodhead and Sons (India) Limited versus CIT, (1997) 224 ITR 342 (SC), the Supreme Court obsei-ved that though the teclmology had been received but it related to a product already under production and to ensure betterment or of the improvement, it was part and parcel of the existing business and, therefore, the benefitswere composi…

Oracle Software India Ltd vs. Commissioner of Income Tax

ITA/390/2007HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…on or enabling the management and conduct of business more efficiently, it would be expenditure on revenue account even though the advantage may be of indefinite future. Thus, in Alembic Chemical Works Company Limited versus Commissioner of Income Tax, (1989) 111 ITR 377 (SC) and Jonas Woodhead and Sons (India) Limited versus CIT, (1997) 224 ITR 342 (SC), the Supreme Court obsei-ved that though the teclmology had been received but it related to a product already under production and to ensure betterment or of the improvement, it was part and parcel of the existing business and, therefore, the benefitswere composi…

Oracle India Pvt. Ltd vs. Commissioner of Income Tax, Delhi

ITA/461/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…on or enabling the management and conduct of business more efficiently, it would be expenditure on revenue account even though the advantage may be of indefinite future. Thus, in Alembic Chemical Works Company Limited versus Commissioner of Income Tax, (1989) 111 ITR 377 (SC) and Jonas Woodhead and Sons (India) Limited versus CIT, (1997) 224 ITR 342 (SC), the Supreme Court obsei-ved that though the teclmology had been received but it related to a product already under production and to ensure betterment or of the improvement, it was part and parcel of the existing business and, therefore, the benefitswere composi…

Oracle Software India Ltd vs. Commissioner of Income Tax Del

ITA/961/2006HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…on or enabling the management and conduct of business more efficiently, it would be expenditure on revenue account even though the advantage may be of indefinite future. Thus, in Alembic Chemical Works Company Limited versus Commissioner of Income Tax, (1989) 111 ITR 377 (SC) and Jonas Woodhead and Sons (India) Limited versus CIT, (1997) 224 ITR 342 (SC), the Supreme Court obsei-ved that though the teclmology had been received but it related to a product already under production and to ensure betterment or of the improvement, it was part and parcel of the existing business and, therefore, the benefitswere composi…

Oracle India Pvt. Ltd vs. Commissioner of Income Tax, Delhi

ITA/447/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…on or enabling the management and conduct of business more efficiently, it would be expenditure on revenue account even though the advantage may be of indefinite future. Thus, in Alembic Chemical Works Company Limited versus Commissioner of Income Tax, (1989) 111 ITR 377 (SC) and Jonas Woodhead and Sons (India) Limited versus CIT, (1997) 224 ITR 342 (SC), the Supreme Court obsei-ved that though the teclmology had been received but it related to a product already under production and to ensure betterment or of the improvement, it was part and parcel of the existing business and, therefore, the benefitswere composi…

Thus, in Alembic Chemical Works Company Limited v. Commissioner of Income Tax (111 ITR 377) — Cited in 9 Judgments | BharatTax