building, claimed on revenue account, is mainly on items like providing tiles on the roof for water proofing, door hinges, replacement of floor tiles, provide ... previously done was not found to be effective and as such new tiles were provided. " Similarly, previously marble was provided in the toilets
company mainly engaged in the business of manufacturing and sale of
ceramic tiles. In this case, the original assessment was completed ... Satyendra Yadav.
Shri Yadav is Prop. M/s. Shivam Exports had purchased tiles from
M/s. Anant Raj Industries and M/s. Daga Ceramics
Northern India Tiles Corporation, New ... vs Assessee on 3 March, 2010
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH `F': NEW DELHI
BEFORE SHRI ... 2554/Del of 2010
Assessment Year: 2001-02
Northern India Tiles Corporation, Income-tax Officer ,
12/13, Tilak Nagar Indl. Area, vs Ward
Northern (India) Tiles Corpn. vs Inspecting Assistant Commissioner on 4 April, 1991
Equivalent citations: [1992]42ITD464(DELHI)
ORDER
M.A. Bakhshi, Judicial Member
1. This ... engaged in the manufacturing and trading of mosaic plain and chequered tiles. Besides the assessee has also executed contracts of which the turnover has been
Dabur Tiles Co.,, vs Assessee on 5 September, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'F', NEW DELHI
BEFORE SHRI ... 2679/Del/2003
Assessment Year: 1999-2000
M/S DABUR TILES CO. VS. INCOME TAX OFFICER,
VILLAGE : LADPUR DISST. JHAJJAR WARD-4,
AAYAKAR BHAWAN
Description PDA / RFP As per Execution
of item
1. Toilets - Imported Ceramic Tiles / Imported Marble /
Flooring & Vitrified Tiles Imported Sandwich Tiles
Cladding
2. Common ... Terrace Brick coba with precast In addition to Brick coba
Treatment terrazzo tile finish Thermal insulation is
provided.
9. ACP & Fins
Toilets including providing
for WC, Wash Basin, Glazed
tiles up to height of 7'
and marble flooring, C.P.
fitting of standard make ... Pantry including providing
of Marble counter, Glazed
tiles up to 7 ft. height,
sink & C.P. Fitting of
standard make.
6. Providing & Fixing
amount which bears to the profits of the business of tile
undertaking, the same proportion as the export turnover in respect
of such articles ... similar to the provisions of section
80HHC inasmuch as both tile sections mandates
determination of eligible profits as per tile formula
contained therein. The only
Welding works Iron Grill 1,10,000.00
Brijesh Stone Co. Marble & Tiles 31,210.00
Garima Building Material Supplies Cement and Bricks ... Shan Marble & Tiles Marble & Stone 32,000.00
Shan Marble & Tiles Tiles & Marble 38,700.00
Tiles 4,960.00
New Bimal Hardware Store
benefits enshrined therein. It is held by this Court in Arihant Tiles and
Marbles P. Ltd. case that the word 'production' is wider ... manufacture'. The two expressions, thus, have different connotation.
Significantly, Arihant Tiles judgment decides that cutting of marble blocks
into marble slabs does not amount
