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Documents citing Commissioner Of Income-Tax, West ... vs Orient Paper Mills Ltd. on 20 January, 1989

Commissioner Of Income-Tax vs Neyveli Lignite Corporation Ltd. on 28 April, 1998

A similar view were also taken by the Calcutta High Court in the case of CIT v. Orient Paper Mills Ltd. [1986] 171 ITR 181 and learned counsel for the assessee submitted that the facts are also similar as the accommodation was not maintained for entertainment or relaxation. We are of the opinion that the above decision of the Calcutta High Court is also not applicable as in the case before the Calcutta High Court the assessee had provided boarding and lodging facilities on payment of charges by the persons using the accommodation and the entire expenditure was recovered from the persons utilising the said accommodation.
Madras High Court Cites 10 - Cited by 18 - R J Babu - Full Document

Commissioner Of Income Tax vs Madras Rubber Factory Ltd. on 22 February, 1995

This decision of the Calcutta High Court was followed by the same Court in Indian Leaf Tobacco Development Co. Ltd. vs. CIT ; CIT vs. Orient Paper Mills Ltd. ; CIT vs. National & Grindlays Bank Ltd. ; Alkali & Chemical Corporation of India Ltd. vs. CIT ; Union Carbide India Ltd. vs. CIT ; CIT vs. Darjeeling Co. Ltd. 1986 Tax LR 483 (Cal); CIT vs. Indian Press Exchange Ltd. ; National & Grindlays Bank Ltd. ; CIT vs. Indian Explosive Ltd. and CIT vs. Indian Oxygen Ltd. .
Madras High Court Cites 46 - Cited by 0 - Full Document

Commissioner Of Income-Tax vs Madras Rubber Factory Ltd. on 22 February, 1995

This decision of the Calcutta High Court was followed by the same court in Indian Leaf Tobacco Development Co. Ltd. v. CIT ; CIT v. Orient Paper Mills Ltd. ; CIT v. National and Grindlays Bank Ltd. ; Alkali and Chemical Corporation of India Ltd. v. CIT ; Union Carbide India Ltd. v. CIT ; CIT v. Darjeeling Co. Ltd. [1986] Tax LR 483 (Cal); CIT v. Indian Press Exchange Ltd. ; National and Grindlays Bank Ltd. v. CIT ; CIT v. Indian Explosives Ltd. and CIT v. Indian Oxygen Ltd. .
Madras High Court Cites 47 - Cited by 22 - Full Document

Commissioner Of Income-Tax vs Premier Cotton Mills Ltd. (Now Known As ... on 19 February, 1999

In the case of CIT v. Orient Paper Mills Ltd. [1989] 176 ITR 110, the apex court upheld the decision of the Calcutta High Court which had held that the assessee which had set up a plant for the manufacture of caustic soda housed in a separate building after obtaining a separate industrial licence was entitled to relief under Section 15C of the Indian Income-tax Act, 1922.
Madras High Court Cites 10 - Cited by 8 - R J Babu - Full Document
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