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Documents citing Commissioner Of Income-Tax vs Crown Computerised Embroideries P. ... on 9 January, 2007

Bihar State Forest Development vs Commissioner Of Income Tax-I & on 18 January, 2010

11. We are supported by the judgments in Kwality Biscuits Ltd Vs. Commissioner of Income- Tax (supra), Commissioner of Income Tax Vs. Kwality Biscuits Ltd. (supra), Snowcem India Ltd. Vs. Deputy Commissioner of Income Tax (Supra), Dputy Commissioner of Income Tax Vs. Associated Crown Closures P. Ltd. (supra), and Commissioner of Income Tax Vs. Nilgiri Tea Estate Ltd. (supra).
Patna High Court Cites 28 - Cited by 0 - S K Katriar - Full Document

Prabhat Industries, Mumbai vs Department Of Income Tax on 20 February, 2014

Even otherwise, the excise duty refund is liable to be netted against excise duty paid and once such netting is allowed, the excise duty cannot be part of any direct cost as per the principles laid down by the Hon'ble Delhi High Court in the case of CIT vs. Crown Computerised reported in (2007) 289 ITR 151 (Del). This issue thus is squarely covered in favour of the assessee by the judicial pronouncements discussed above and even the ld. D.R. at the time of hearing before us has accepted this position. Respectfully following the said judicial pronouncements, we uphold the impugned order of the ld. CIT(A) directing the A.O. to reduce the central excise duty refund from the cost of goods for the purpose of computing deduction u/s 80HHC of the Act and dismiss ground No. 1 of Revenue's appeal.
Income Tax Appellate Tribunal - Mumbai Cites 14 - Cited by 0 - Full Document

Commissioner Of Income Tax-2 vs King Metal Works on 7 July, 2010

11. For the aforesaid reasons, we are of the view that the appeal by the Revenue on this question would have to fail. Our attention has been drawn on behalf of the Assessee to the judgment of the Delhi High Court in C.I.T. vs. Crown Computerised Embroideries P. Ltd.2 The Delhi High Court was of the view that shipment freight is recovered by the assessee from its foreign buyer and, therefore, no cost has been incurred by the assessee.
Bombay High Court Cites 7 - Cited by 2 - D Y Chandrachud - Full Document
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