Commnr. Of Income Tax, Madras vs M/S. Ponni Sugars & Chemicals Ltd on 16 September, 2008
Author: S. H. Kapadia
Bench: B. Sudershan Reddy ... 7926/04)
Commissioner of Income Tax, Madras ... Appellant(s)
versus
Ponni Sugars & Chemicals Ltd. ... Respondent(s)
with
Civil Appeal No. 5695/08 (arising
judgment of the Supreme Court in
Commissioner of Income Tax v. Ponni Sugars & Chemicals [2008] 306 ITR
392 (SC) in no way detracts from ... rule recognized in Sahney Steel
(supra). Learned counsel points out that Ponni Sugars (supra) held that the
test applicable is the character of the receipt
Ponni Sugars (Erode) Limited vs The Deputy Commercial Tax Officer on 8 November, 2005
Equivalent citations: AIR 2006 SUPREME COURT ... Sema
CASE NO.:
Appeal (civil) 4757-4758 of 2000
PETITIONER:
Ponni Sugars (Erode) Limited
RESPONDENT:
The Deputy Commercial Tax Officer
DATE OF JUDGMENT
Ponni Sugars & Chemicals Ltd. on 19 January, 2006
Equivalent citations: (2006)202CTR(MAD)385
Author: P.D. Dinakaran
Bench: P.D. Dinakaran ... incentives to new sugar factories is framed with the object of augmenting indigenous sugar production, to provide incentive to new sugar factories and expansion projects
Ponni Sugars & Chemicals Ltd. on 3 December, 2002
Equivalent citations: [2003]129TAXMAN231(MAD)
JUDGMENT
N.V. Balasubramanian, J.
The Income Tax Appellate Tribunal
works Ltd Vs CIT 228 ITR
253(SC) and CIT Vs Ponni Sugar and chemicals Ltd 306 ITR
392(SC). In view of the above ... incentive towards repayment of capital cost [ as was case in
Ponni Sugar & Chemicals Ltd. ] and is free to utilize it.
iii) The nature
placing reliance on the decision in the case of CIT -vs- Ponni Sugars and Chemicals ... Apex Court in the case of Ponni Sugar & Chemicals Ltd (Supra) wherein
it has been held that the character of subsidy
Ponni Sugars (Erode) Ltd vs The Assistant Commissioner Of ... on 16 October, 2020
Author: M.S. Ramesh
Bench: M.S. Ramesh
IN THE HIGH COURT ... Ponni Sugars & Chemicals Limited (PSCL) had set up Erode
Sugar Mill in Tamil Nadu in the year 1984. Subsequently, another
Sugar Mill
herein purchased igni-fluid boiler from its sister concern M/s.Ponni Sugars Limited. It is seen from the minutes of the meeting ... Board of Directors of M/s.Ponni Sugars and Chemicals that the said company had gone for sale of the boilers to meet a portion
Commissioner Of Income-Tax vs M/S Ponni Sugars And on 16 September, 2002
Bench: R.Jayasimha Babu , K.Raviraja Pandian
IN THE HIGH COURT ... Commissioner of Income-tax,
Tamilnadu-IV,
Madras. ..Applicant
-vs-
M/s Ponni Sugars and
Chemicals Ltd.,
Madras. ..Respondent
Tax Case reference under Section
