Arvind Mills Ltd. vs K.R. Gadgil on 5 July, 1940
Equivalent citations: (1940)42BOMLR955, AIR 1941 BOMBAY 26
JUDGMENT
John Beaumont ... Assistant Judge, Ahmedabad.
2. The short point is this, The Arvind Mills, Ltd., who are the applicants, carry on the business of the manufacture
Deshpande vs Arvind Mills Co. Ltd. on 10 July, 1945
Equivalent citations: (1946)48BOMLR90, AIR 1946 BOMBAY 423
Author: Harilal Kania
Bench: Harilal Kania
JUDGMENT
Ltd. v. Rajiv Sinha , the Calcutta High Court in Mercury Travels Ltd. v. Deputy CIT and the Madras High Court in Tenner India Ltd ... Ltd. v. ITO , and the Gujarat High Court, rendered in Arvind Mills Ltd. v. Deputy CIT [2000] 242 ITR 173 and CIT v. Gujarat Ginning
came up for consideration before the Supreme Court in CIT v. Arvind Mills Ltd. [1992] 193 ITR 255.
13. The Supreme Court summed
reproduced in the judgment of the Supreme court in CIT v. Arvind Mills Ltd. . Para 2 of the above letter, which is relevant ... also was considered at length by the Supreme Court in Arvind Mills ' case . It was observed :
"It is no doubt true that
revised was the District Judge's order. In Arvind Mills, Ltd. v. Gadgil again the application entertained by this Court was against the order
Division Bench of the Gujarat High Court in Addl CIT v. Arvind Mills Ltd. [1977] 109 ITR 212. In that case the assessee had imported
decision of the Supreme Court in the case of CIT v. Arvind Mills Ltd. [1992] 193 ITR 255, the second question must be answered
attention was drawn to a decision of this Court in Arvind Mills, Ltd. v. Gadgil 42 Bombay L.R. 955. That is a judgment
mainly of purchasing and selling rice and also milling and he further stated that as the milling work was reduced, he applied to the Collector ... paddy and not for a milling- job. Mr. Paranjpe, however, relied upon the decision in Arvind Mills Ltd. v. State
