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C.I.T vs N.C.Budharaja And Co on 7 September, 1993 cites

Commissioner Of Income-Tax Bombay ... vs N.U.C. Private Ltd. on 21 April, 1980

But to say that the end product, the dam, is an article is to be unfaithful to the normal connotation of the word. A dam is constructed; it is not manufactured or produced. The expressions "manufacture" and "produce" are normally associated with moveables articles and goods, big and small but they are never employed to denote the construction activity of the nature involved in the construction of a dam or for that matter a bridge, a road or a building. The decisions of the Bombay High Court in CIT v. N. U. C. Pvt. Ltd. I and in CIT v. Shah Construction Co. Ltd.2 relied upon by Shri Murti are no doubt not decisions rendered under Section 80-HH or under Section 84 they arose under the relevant Finance Acts, the question being whether the assessees were industrial companies they do contain observations which tend to support the stand of the Revenue.
Bombay High Court Cites 8 - Cited by 29 - Full Document

Commissioner Of Income-Tax (Central), ... vs Shah Construction Co. Ltd. on 21 April, 1982

But to say that the end product, the dam, is an article is to be unfaithful to the normal connotation of the word. A dam is constructed; it is not manufactured or produced. The expressions "manufacture" and "produce" are normally associated with moveables articles and goods, big and small but they are never employed to denote the construction activity of the nature involved in the construction of a dam or for that matter a bridge, a road or a building. The decisions of the Bombay High Court in CIT v. N. U. C. Pvt. Ltd. I and in CIT v. Shah Construction Co. Ltd.2 relied upon by Shri Murti are no doubt not decisions rendered under Section 80-HH or under Section 84 they arose under the relevant Finance Acts, the question being whether the assessees were industrial companies they do contain observations which tend to support the stand of the Revenue.
Bombay High Court Cites 6 - Cited by 40 - S V Manohar - Full Document

Commissioner Of Income-Tax, Bombay ... vs Pressure Pilling Co. (India) P. Ltd. on 10 January, 1979

15.Another set of appeals in the first group (Civil Appeal Nos. 5865-5866 of 1983) are preferred against the judgment of the Bombay High Court in CIT v. Pressure Piling Co. (India) Pvt. Ltd.-' The respondent-assessee in these appeals is engaged in the business of laying foundations for buildings and other structures by a specialised patented method known as pressure piling. For the assessment years 1963-64 and 1964-65, it claimed the benefit under Section 84 of the Income Tax Act, 1961 on the ground that it is a newly established industrial undertaking within the meaning of the said provision. The ITO denied the said relief on the ground that the assessee did not satisfy the condition in Section 84(2)(iii). In other words, he was of the opinion that the assessee was not engaged in manufacture or production of articles. The assessee's appeal to AAC was dismissed, whereupon he carried the matter in further appeal to the Tribunal. There, a difference of opinion arose between the Accountant Member and Judicial Member who heard the appeal. The Accountant Member was for allowing the appeal whereas the Judicial Member was for its dismissal. The matter was referred to a third member, who agreed with the Accountant Member. Thereupon the Revenue applied for and obtained reference of the following question under Section 256(1) of the Income Tax Act:
Bombay High Court Cites 4 - Cited by 48 - Full Document

Delhi Cold Storage Pvt. Ltd vs Commissioner Of Income-Tax, Delhi-I, ... on 14 August, 1991

4. The learned counsel for the Revenue, Shri J. Ramamurti attacked mainly the opinion of the High Court with respect to the meaning attached by it to the word "article". He submitted that the activity of constructing a dam cannot and does not fall within the words "manufacture or produce articles" in Section 80HH(2)(i). He relied upon the decisions in CIT v. N. U. C. Pvt. Ltd.'; CIT v. Shah Construction Co. Ltd.2; Chowgule & Co. Pvt. Ltd. v. Union of India3 and Delhi Cold Storage Pvt. Ltd. v. CIT4 in support of his submission. He submitted that the contrary view, taken in some of the decisions of the High Courts, does not represent the correct view. On the other hand, Shri B.B. Ahuja and Shri B. Sen, learned counsel appearing for the respondent-assessee supported the reasoning and conclusion of the High Court and the Tribunal.
Supreme Court of India Cites 6 - Cited by 14 - R B Misra - Full Document

The Commissioner Of Income-Tax vs The Mysore Sugar Co., Ltd on 3 May, 1962

33.Similarly, Civil Appeal Nos. 4239-4248 of 1992 (CIT v. Shankar Construction Co.), C.A. No. 3859 of 1992, (CIT v. Mysore Construction Co.), C.A. No. 3405 of 1991 (CIT v. Suresh Malpani & Co.) and C.A. No. 2685 of 1992 (CIT v. Buildment Pvt. Ltd.) are allowed. No costs. C.A. No. 5381 of 1992 delinked. SLP (C) No. 16838 of 1992 also delinked. Post separately after 4 weeks.
Supreme Court of India Cites 7 - Cited by 125 - M Hidayatullah - Full Document

Commissioner Of Income-Tax, U.P. vs Bharat Engineering And Construction ... on 8 September, 1971

33.Similarly, Civil Appeal Nos. 4239-4248 of 1992 (CIT v. Shankar Construction Co.), C.A. No. 3859 of 1992, (CIT v. Mysore Construction Co.), C.A. No. 3405 of 1991 (CIT v. Suresh Malpani & Co.) and C.A. No. 2685 of 1992 (CIT v. Buildment Pvt. Ltd.) are allowed. No costs. C.A. No. 5381 of 1992 delinked. SLP (C) No. 16838 of 1992 also delinked. Post separately after 4 weeks.
Supreme Court of India Cites 1 - Cited by 139 - K S Hegde - Full Document

Chowgule & Co. Private Limited Etc vs Union Of India & Ors on 19 February, 1987

4. The learned counsel for the Revenue, Shri J. Ramamurti attacked mainly the opinion of the High Court with respect to the meaning attached by it to the word "article". He submitted that the activity of constructing a dam cannot and does not fall within the words "manufacture or produce articles" in Section 80HH(2)(i). He relied upon the decisions in CIT v. N. U. C. Pvt. Ltd.'; CIT v. Shah Construction Co. Ltd.2; Chowgule & Co. Pvt. Ltd. v. Union of India3 and Delhi Cold Storage Pvt. Ltd. v. CIT4 in support of his submission. He submitted that the contrary view, taken in some of the decisions of the High Courts, does not represent the correct view. On the other hand, Shri B.B. Ahuja and Shri B. Sen, learned counsel appearing for the respondent-assessee supported the reasoning and conclusion of the High Court and the Tribunal.
Supreme Court of India Cites 31 - Cited by 160 - O C Reddy - Full Document

Commissioner Of Income-Tax vs Shankar Cold Storage on 9 February, 1982

20.We may now take up the second group of appeals comprising Civil Appeal Nos. 4239-4248 of 1992. These appeals are preferred by the Commissioner of Income Tax against the decision of the Karnataka High Court in CIT v. Shankar Construction Co.6 Shankar Construction Company is the respondent-assessee in all these appeals. For the relevant assessment years, the respondent claimed deduction on account of investment allowance in terms of Section 32-A. Sub-section (1) of Section 32-A provides inter alia that in respect of machinery or plant specified in sub-section (2), owned by the assessee and wholly used for the purposes of the business carried on by him, he shall be allowed a deduction in respect of the previous year in which the machinery or plant was installed a sum equal to 25 per cent of the actual cost of the machinery or plant by way of investment allowance. Sub-section (1) provides for such an allowance even in the case of a ship or aircraft. Sub- section (2) specifies the ship or aircraft or machinery or plant referred to in sub-section (1). Having regard to its relevance, sub-section (2) may be set out hereinbelow submitting the portions not necessary to be noticed for the purpose of these appeals:
Allahabad High Court Cites 6 - Cited by 4 - Full Document
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