apex court in CIT v. Bharat Engineering and Construction Co. [1972] 83 ITR 187 in support of his contention when the assessee ... ITR 570; Roshan Di Hatti v. CIT [1977] 107 ITR 938 (SC) and CIT v. Bharat Engineering and Construction Co. [1972] 83 ITR 187
ITR 358 (All) and
Hon‟ble Supreme Court in the case of CIT vs. Bharat Engineering &
Construction Company (1972) 83 ITR 187. The detailed ... ITR 358 (All) and
Hon‟ble Supreme Court in the case of CIT vs. Bharat Engineering &
Construction Company (1972) 83 ITR 187. On this
2009
A.Y. 2004-05.
Engineering & Construction Company, 83 ITR 187 and amount received before
the commencement of assessee's business cannot ... case of CIT vs. Bharat Engineering &
Construction Co. , 83 ITR 187 (SC) held as under :- (page nos.188 & 189)
"The assessee-company
Bharat Engineering and Construction Co. [1972] 83 ITR
187 (SC)."
10 In the light of above discussion and keeping in view the above
finding ... Revenue. In CIT v. Bharat
Engineering and Construction Co. [1972] 83 ITR 187 , the assessee was an
engineering construction company, which commenced its business
case of CIT vs. Bharat
Engineering & Construction Co. , 83 ITR 187.
(v). Decision of Hon'ble Allahabad High Court in the case ... case of CIT vs. Bharat
Engineering & Construction Co. , 83 ITR 187 (SC) held as under :-
(page nos.188 & 189)
"The assessee-company
case CIT vs. Bharat Engineering &
Construction Co. Ltd. 83 ITR 187, Hon'ble Supreme Court has held that where cash
credits are found ... also in the case of Bharat Engineering & Construction
Co.Ltd. 83 ITR 187?
4. Whether CIT in exercise of power
decision of CIT Vs. Bharat Engineering and Construction
Company 83 ITR 187 (SC). In this light of the matter also
the addition deserves ... firm. Therefore relying
on the decision of the apex court in 83 ITR 187, I hold that the
addition on this ground is not sustainable
case of CIT Vs. Bharat Engineer and
Construction Co. [1972] 83 ITR 187 (SC) held as under:-
The assessee, an engineering-construction company,
commenced ... Supreme Court in the case of
Bharat Engineering & Construction Co. 83 ITR 187 on
the proposition that when there were no manufacturing
activities conducted
Bharat Engg. & Const . Co. [1972] 83 ITR 187 (SC)
3.6. The assessee also submitted that it is an
undisputed fact that assessee is meant ... case of CIT
vs., Bharat Engineering & Construction Co. 83 ITR 187
(SC). He has submitted that whatever enquiry was
conducted
case of CIT Vs. Bharat
Engineering & Construction Company 83 ITR 187 (SC)
wherein it has been held that the amounts received were before ... case of CIT v. Bharat Engineering and
Construction Co. [1972] 83 ITR 187 (SC), on which reliance
was placed by the Judicial Member and also
