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Commissioner Of Income-Tax vs Electro Metallurgical Works (P.) Ltd. on 9 October, 1992
Lupin Laboratories Limited vs C.C.E. on 30 December, 1997
In support of this contention, the learned Counsel cites and relies upon the decision of the Hon'ble Bombay High Court in the case of CIT v. Electro Metallurgical Works Ltd. 1994 (207) ITR 494.
Gujarat State Forest Development ... vs Deputy Commissioner Of Income-Tax on 8 July, 1994
and CIT v. Electro Metallurgical Works (P.) Ltd. [1994] 207 ITR 494 (Bom.), to support the claim for grant of extra shift allowance on tanks and reservoirs.
Acit, Circle-1, Noida vs Jaiprakash Associates Limited, Noida on 7 February, 2023
460. [Mum] CIT Vs. Electro Metallurgical Works Pvt. 207
IT 494 [Mum] CIT.
S.R.F. Ltd. vs Commissioner Of Central Excise on 12 October, 1998
He relied upon the decision in the case of C.I.T. v. Electro Magnetical Works Pvt. Ltd. -1994 (207) I.T.R. 494 in which it was held that if the equipment cannot function without a particular structure it should be considered as a part of the plant.
Commissioner Of Income-Tax vs Modinagar Paper Mills Ltd. on 15 March, 1999
10. So far as the water storage tank is concerned, the Bombay High Court in the case of CIT v. Electro Metallurgical Works (P.) Ltd. [1994] 207 ITR 494, had in somewhat similar circumstances held that the tanks and reservoirs which were concrete structures formed an integral part of the filtration plant, hence they had to be treated as plant.
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