holding that in view of the decision in the case of Echjay
Industries Ltd. Vs. DCIT, 88 TTJ 108(Mum), the premia ... placed reliance on the decision of the
Mumbai Bench of ITAT in Echjay Industries Ltd. vs DCIT reported in
88 TTJ 1089 which subsequently
supra) the decision of Mumbai High Court in the case of
Echjay forgings Ltd. (supra) as well as my won order in appeal ... Industries Ltd. ( 2007) 288 (AT) ITR 63 (Kol) (SB) and
CIT Vs. Echjay Forgings P. Ltd. (2001) 251 ITR 15 (Bom). The addition
can only
this issue, the assessee relied on the following judicial pronouncements :
i) Echjay Industries Ltd. vs. DCIT 88 TTJ (Mumbai) 1089..
ii) Atul Chemicals Industries ... that in the similar facts and circumstances involved in the case of Echjay Industries Ltd. (supra) the Tribunal has held that the expenditure incurred
liability of service tax on the alleged services provided to M/s.
Echjay Industries Pvt Ltd. Based on the data available, it was alleged that ... entire activity provided by the appellant has
been paid by Echjay, for this reason also service tax cannot be recovered
twice form the appellant
revenue. The
decision of the ITAT, Mumbai, in the case of Echjay Industries Limited Vs.
CIT , 88 TTJ 1089 (Mum) was cited before ... record. The Ld Counsel relied on the decision in the case of Echjay
Industries Limited Vs. DCIT, 88 TTJ 1089 (Mum) as well as Chemosyn
while the the Tax Reference
Cases concerning M/s. Echjay Industries Pvt. Ltd. and Hyco
Products Pvt. Ltd. Bombay arise under the Companies
(Profits ... Reference Case Nos. 2 and 3 of 1977 (M/s Echjay
Industries Pvt. Ltd.)-a case under Companies (Profits)
Surtax Act, 1964 , we are concerned
Echjay Forgings (P) Ltd. ;
( v) Asstt. CIT v. J.G. Vacuum Flasks (P) Ltd. (2002) 83 ITD 242 (Pune).
The learned Counsel Shri Mitra ... Eyre Smelting (P) Ltd. ;
( v) CIT v. Echjay Forgings Pvt. Ltd. (supra);
( vi) Apollo Tyres Ltd. v. CIT (supra);
(vii) M.J. Exports
context reliance was placed on the judgment rendered in the case of Echjay Industries Pvt. Ltd. v. Union of India
India Ltd. v. DCIT 76 ITD 69 (Delhi-TM);
( iv) CIT v. Echjay Forgings Pvt. Ltd. reported in 251 ITR 15 (Bom.);
(v) ACIT ... Smelting Pvt. Ltd. ;
( iv) CIT v. Jugantar P. Ltd. ;
( v) CIT v. Echjay Forgings Pvt. Ltd. ;
( vi) Apollo Tyres
decision of the Bombay High Court in the case of CIT v. Echjay Forgings (P .) Ltd. [2001] 116 Taxman 322 wherein the provisions, for doubtful ... Regarding the decision of the Bombay High Court in the case of Echjay Forgings (P.) Ltd. (supra) it was submitted by him that the said
