Hind Nippon Rural Industries Pvt. Ltd. ... vs Commissioner Of Income-Tax on 13 December, 1989
Therefore, Hind Nippon Rural Industries (P) Ltd. case cannot be of any assistance to the Department."
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1 - 10 of 16 (0.59 seconds)Builders Association Of India & Ors. ... vs Union Of India & Ors. Etc. Etc on 31 March, 1989
The judgments of Hon'ble Supreme Court in the case of N.C. Budhiraja & Co. (supra) and Builders Association of India (supra) are also clearly distinguishable with the facts of the present case. Those judgments relate to the cases of assessees engaged in the business of construction and carrying out civil construction works, Those are not the cases which deal with the cases of persons engaged in the business of mining and quarrying.
Assistant Commissioner Of Income-Tax vs Cutch Oil And Allied Industries (1949) ... on 27 December, 1995
5.3 It may be imperative to refer to the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Kutch Oil & Allied Industries (P) Ltd. (supra). It has been held by the Hon'ble High Court that a company which carries out pulverising process by treating raw lumps of mineral chemically and thereafter converting the lumps into powder, is engaged in the. processing of goods as laid down in the definition of "industrial company under Section 2(8)(c) of the Finance Act, 1974 and is entitled to the concessional rate of tax.
Commissioner Of Income-Tax vs Shirke Construction Equipments Ltd. on 24 July, 2000
5.2. Reliance placed by the learned Departmental Representative on the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Shiv Construction Co. (supra) also does not assist the Department in any manner, as that is a case of a firm which is engaged in the business of construction of roads and buildings.
Commissioner Of Income-Tax vs C.S. Anand on 4 July, 1996
5.4. The Hon'ble Patna High Court in the case of CIT v. C.S. Anand (supra) has
held as under :
Income Tax Officer vs Ghuge & Co. on 23 October, 1992
(e) ITO v. Chuge & Co. (1998) 47 TTJ (Pune) 33;
Commissioner Of Income-Tax vs Slm Maneklal Industries Limited on 7 June, 1993
(a) CIT v. SLM Maneklal Industries Ltd. (1994) 205 ITR 547 (Guj);
Empire Industries Limited & Ors. Etc vs Union Of India & Ors. Etc on 6 May, 1985
(c) Empire Industries Ltd. v. Union of India (1986) 162 ITR 846 (SC).
C.I.T vs N.C.Budharaja And Co on 7 September, 1993
The judgments of Hon'ble Supreme Court in the case of N.C. Budhiraja & Co. (supra) and Builders Association of India (supra) are also clearly distinguishable with the facts of the present case. Those judgments relate to the cases of assessees engaged in the business of construction and carrying out civil construction works, Those are not the cases which deal with the cases of persons engaged in the business of mining and quarrying.
Shiv Construction Co. vs Commissioner Of Income-Tax on 7 March, 1986
3. The learned Departmental Representative relied upon the judgment of the jurisdictional High Court in the case of Shiv Construction Co. v. CIT (supra) and submitted that the said judgment is binding on all subordinate authorities and the Tribunal.