that Hon'ble Bombay High Court in case of
Burmah Shell Refineries Ltd. vs. GV Chand ITO (1966) 61 ITR
493 (Bom.) held that ... High Court of
Bombay in case of Burmah Shell Refineries Ltd. (supra), decision
rendered by Hon'ble Delhi High Court in case of ACIT
learned CIT(A) considered the following Bombay High Court decisions :
( i) Burmah Shell Refineries Ltd. v. G.B. Chand ... together with the Bombay High Court decision in the case of Burmah Shell Refineries Ltd. (supra). The learned CIT Departmental Representative contended that the facts
namely Stonecraft Enterprises v. CIT (1999) 237 ITR 131 (SC) and Burmah Shell Refineries Ltd. 61 ITR 493. In the case of Burmah Shell ... elucidated in the judgment of Bombay High Court in Burmah Shell case (supra). It is pertinent to mention here that prior to assessment year
agreement dated 23-12-1974, between the assessee and Burmah Shell Oil Storage & Distributing Co. of India Ltd.
There was an agreement between ... prepared to relinquish the agency of Bombay Area No. 2 to Burmah Shell Oil Storage & Distributing Company of India Ltd., provided the terms
gross or wilful neglect on its part.
( 14) ITO vs. Burmah Shell Oil Storage & Distributing ... penalty relying on Calcutta High Court in the case of Burmah Shell Oil Storage & Distributing
High Court decisions in
the case of Caltex (India) Ltd. and Burmah Shell Refineries Ltd.
Under Section 80HHC (1), deduction is available in respect ... crude oil. It is true that in the case of Burmah Shell
Refineries Ltd., the Bombay High Court had made it abundantly
clear that they
High Court decisions in
the case of Caltex (India) Ltd. and Burmah Shell Refineries Ltd.
Under Section 80HHC (1), deduction is available in respect ... crude oil. It is true that in the case of Burmah Shell
Refineries Ltd., the Bombay High Court had made it abundantly
clear that they
Prakash Rekhi (supra). In the
said case, dispute was between Burmah Shell, a company under
the Companies Act, 1956 , and one of its former employees ... company MIs Burmah Shell was acquired by Government of India
and later it was known as Bharat Petroleum. A Writ Petition was
filed
Calcutta High Court in the case of
Burmah-Shell Oil Storage and Distribution Co. of India
Ltd Vs. 110 (112 ITR 592). Then the Honbie
relied on the judgment of the Calcutta High Court in Burmah-Shell Oil Storage & Distributing Co. of India ... ratio of the judgment of the Calcutta High Court in Burmah Shell Oil Storage & Distribution Co. Ltd. 's case {supra) cited
