Search Results Page

Search Results

1 - 7 of 7 (1.46 seconds)
Documents citing Triveni Engineering & Industries Ltd., ... vs Addl. Cit, New Delhi on 6 August, 2020

Murcury Rubber Mills,, Delhi vs Acit Circle 36(1), New Delhi on 6 December, 2022

14. Lastly, he submits that in respect of the sale of testing instruments, there are material purchased for making these instruments stars from basic items like metal sheets, not and bolts electo computer systems and as is held in the case of Triveni Engineering and Industries Ltd. Vs. CIT in C.A Nos. 13357-13358 of 1996 by order dated 08.08.2000 of the Hon'ble Apex Court, where an activity results in emergence of a new marketable commodity with a distinctive name, character or use, it cannot but be manufacturing process.
Income Tax Appellate Tribunal - Delhi Cites 13 - Cited by 0 - Full Document

Shadi Lal Enterprises Ltd.,, vs Assessee

4. Ground no. 3 is that the ld. CIT(A) erred in disallowing interest payable to IFCI in respect of Sugar Development Fund (SDF), by invoking the provision contained in section 43B, as the interest is 14 ITA Nos. 5134(Del)/2004 etc. payable to the Government. It is the admitted position that the issue stands decided against the assessee by the decision of Hon'ble Delhi High Court in the case of Triveni Engineering & Industries Ltd. Vs. CIT (2009) 226 CTR 526. The relevant portion contained in paragraph 5 is reproduced below:-
Income Tax Appellate Tribunal - Delhi Cites 21 - Cited by 0 - Full Document

Dcit, New Delhi vs M/S Sahara India Mass Communication ... on 15 April, 2026

Further reliance can be placed on the decision of the Hon'ble Delhi benchof Tribunal in the case of Triveni Engineering & Industries Ltd. v. ACIT: 186 ITD 353 wherein the bench deleted the adhoc disallowance of expenditure made by assessing officer under section 14A where assessing officer made disallowance without establishing the nexus between expenditure and the earning of dividend income. The relevant extract of the decision is as below:
Income Tax Appellate Tribunal - Delhi Cites 78 - Cited by 0 - Full Document
1