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Documents citing Commissioner Of Income-Tax vs Bharat Petroleum Corporation Ltd. on 21 November, 1990

Deputy Commissioner Of Income Tax vs Glaxo Smithkline Consumer Healthcare ... on 20 July, 2007

The Madras High Court in the case of Chemicals & Plastics (India) Ltd. v. CIT (supra) followed the decision of Bombay High Court in the case of Bharat Petroleum Ltd. (supra) while examining the case where the assessee has not charged the duty paid by it to the P&L a/c but at the same time claimed the deduction under Section 43B. The assessee in that case did not claim the item in the P&L a/c for the reason that a part of the customs duty paid was in respect of raw materials which remained with the assessee at the end of the year. In all the above three cases, the facts considered by the High Courts are marginally different from the facts of the present case. In those cases, the Courts were examining the nature of excise duty and customs duty paid by the assessees, but embedded in the stock of goods not consumed and/or cleared. In the present case, the issue is that of advance payment of excise duty, per se. The Courts while examining the issues before them in those cases, have in fact examined the law on the subject in its entire perspective and have clearly held that advance payments of excise duty are deductible under Section 43B.
Income Tax Appellate Tribunal - Chandigarh Cites 111 - Cited by 43 - Full Document

Berger Paints India Ltd vs Commissioner Of Income Tax, Calcutta on 17 February, 2004

This decision has been subsequently followed by the decisions of the Bombay High Court in CIT v. Bharat Petroleum Corporation Ltd. (supra) and the Madras High Court in Chemicals and Plastics India Ltd. v. CIT (supra) as well as the decision of the Special Bench in Indian Communication Network Pvt. Ltd. v. IAC (supra), which have all remained unchallenged.
Supreme Court of India Cites 14 - Cited by 173 - Full Document

Blue Star Ltd. vs Joint Commissioner Of Income Tax on 7 March, 2007

13. We have considered the submissions made including the authorities referred to by the parties. Following the order of this Tribunal for earlier years in the assessee's own case, we restore the matter to the file of the AO with the direction to decide the matter afresh in accordance with law including the decisions in CIT v. Bharat Petroleum (supra) and Raasi Cement Ltd. v. CIT (supra). In the event of a conflict between the aforesaid decisions, the decision of Hon'ble Bombay High Court shall be followed. Ground No. 2 is treated as allowed for statistical purpose.
Income Tax Appellate Tribunal - Mumbai Cites 30 - Cited by 0 - Full Document

Berger Paints India Ltd vs Commissioner Of Income Tax, Calcutta on 17 February, 2004

This decision has been subsequently followed by the decisions of the Bombay High Court in CIT v. Bharat Petroleum Corporation Ltd. (supra) and the Madras High Court in Chemicals and Plastics India Ltd. v. CIT (supra) as well as the decision of the Special Bench in Indian Communication Network Pvt. Ltd. v. IAC (supra), which have all remained unchallenged.
Supreme Court of India Cites 14 - Cited by 0 - Full Document

Sandvik Asia Ltd vs Commissioner Of Income Tax-I, Pune & Ors on 27 January, 2006

This decision has been subsequently followed by the decisions of the Bombay High Court in CIT v. Bharat Petroleum Corporation Ltd. [2001] 252 ITR 43 and the Madras High Court in Chemicals and Plastics India Ltd. v. CIT [2003] 260 ITR 193 as well as the decision of the Special Bench in Indian Communication Network Pvt. Ltd. v. IAC [1994] 206 ITR (AT) 96 (Delhi), which have all remained unchallenged."
Supreme Court of India Cites 38 - Cited by 290 - A R Lakshmanan - Full Document

Ajay Guliya vs Asst Commissioner Of Income Tax,New ... on 16 July, 2012

6.8 In the case of Bharat Petroleum Corporation Ltd. (supra), it has been held that an income accrues when the assessee gets a legal right to enforce the amount against the debtor. In this sense, income might have accrued in different years but by dint of fiction contained in section 45(1), income accruing in different years or received in different years is chargeable in the year in which transfer takes place.
Delhi High Court Cites 7 - Cited by 1 - S R Bhat - Full Document

Brooke Bond India Ltd vs Joint Commissioner Of Income Tax & Anr on 1 March, 2011

In the case of Commissioner of Income-tax vs. Bharat Petroleum Corporation Ltd (supra), the question was whether the department was right in disallowing the claim of the assessee for deduction of Rs.2,60,283/- being staff sports and welfare expenses under Section 40A (9) of the Act. The Division Bench of the Bombay High Court answered the question in the negative with the following observations:
Calcutta High Court Cites 30 - Cited by 3 - B Bhattacharya - Full Document

Dakshin Haryana Bijli Vitran Nigam ... vs Department Of Income Tax on 6 November, 2009

The case Dr. Hutarew & Partner ( India) ( P) Ltd. (supra) is with reference to section 195 and not section 194J. In this case also the non-resident to whom payment was made was not maintaining any server for everybody that anyone 27 ITA 4606(Del)2011 can feed the data and get the solutions. The solutions were provided on the specific needs of the customers. The information supplied is specific which help the assessee in finalizing its design. The Information supplied to the assessee was a technical information which has been used in further generating the product of the assessee. Therefore, such specific client based information was held not equatable with the standard services provided by telecommunication company. Thus these decisions are quite distinguishable and not applicable on the facts of the present case. We therefore hold that there is no liability to deduct tax at source on payment of transmission/wheeling/SLDC charges under section 194J or for that matter under section 194C.
Income Tax Appellate Tribunal - Delhi Cites 15 - Cited by 0 - Full Document
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