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

Addl. Commissioner Of Income-Tax vs Farrukhabad Cold Storage (P.) Ltd. on 16 September, 1976

In a cold storage, vegetables, fruits and several other articles which require preservation by referigeration are stored. While 'as a result of long storage, scientific examination might indicate loss of moisture content that is,not sufficient for holding that the stored articles have undergone a process within the meaning of section 2(7)(c) of the Finance Act, 1973. The three-Judge Bench decision must be taken to have overruled the view of the Allahabad High Court in Addl. Commissioner of Income-tax,' Kanpur v. Far- rukhabad Cold Storage (P) Ltd., (supra) and that of the Calcutta High Court in Commissioner of Income-tax v. Radha Nagar Cold Storage (P) Ltd., (supra).
Allahabad High Court Cites 4 - Cited by 38 - R M Sahai - Full Document

Commissioner Of Income-Tax vs Radha Nagar Cold Storage (P.) Ltd. on 4 June, 1980

In a cold storage, vegetables, fruits and several other articles which require preservation by referigeration are stored. While 'as a result of long storage, scientific examination might indicate loss of moisture content that is,not sufficient for holding that the stored articles have undergone a process within the meaning of section 2(7)(c) of the Finance Act, 1973. The three-Judge Bench decision must be taken to have overruled the view of the Allahabad High Court in Addl. Commissioner of Income-tax,' Kanpur v. Far- rukhabad Cold Storage (P) Ltd., (supra) and that of the Calcutta High Court in Commissioner of Income-tax v. Radha Nagar Cold Storage (P) Ltd., (supra).
Calcutta High Court Cites 17 - Cited by 26 - S Mukharji - Full Document
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