Echjay Industries Pvt. Ltd, Mumbai vs Department Of Income Tax
IN THE INCOME TAX APPELLATE TRIBUNAL,
MUMBAI BENCH "E",MUMBAI
BEFORE SHRI ... Commr. of Income-tax, M/s. Echjay Industries P.Ltd.,
Cir. 3(1), 83, Bajaj Bhavan, Nariman Point,
Room No.607, 6th floor, Mumbai
Echjay Forgings P. Ltd , Mumbai vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH "E"
Before S/Shri P.M. Jagtap ... Assessment year : 2005-06)
M/s. Echjay Forgings Pvt. Ltd. ITO 10(3)(1)
603, Raheja Chambers Aayakar Bhavan
213, Backbay Reclamation
Jet Airways (I) Ltd, Mumbai vs Department Of Income Tax
„ ‟
IN THE INCOME TAX APPELLATE
Selan Exploration Technology Limited 188 Taxman 1 (Del)
ii) Echjay Industries Limited Vs. DCIT 257 ITR 1 (Mum) (AT)
iii) Protos Engineering ... rightly held to be an expense of revenue nature."
10. In Echjay Industries Limited (supra), it has been held by the Tribunal at
page
Reliance Industries , Mumbai vs Assessee
ुं ई यायपीठ "के" मब
आयकर अपील य
India P Ltd. vs. ACIT 2009 30 SOT
495 (Mum)
- CIT vs. Echjay Forgings Pvt. Ltd. 251 ITR (Bom).
25.1 The above cited case laws
Eicher Ltd. (2006) 287 ITR 170 (Del.)
- CIT v. Echjay Forgings Pvt. Ltd. 92001) 251 ITR 15 (Mum.)
- JCIT v. Usha Martin Industries
place on the judgment of
Jurisdictional High Court in CIT v/s Echjay Forgings Pvt. Ltd. [2001] 251
ITR 015 (Bom.). Likewise, the judgment
decision of Hon'ble Bombay High Court in the case of
Echjay Forgings P. Ltd. Reported in 251 ITR15 wherein it has been held ... Bombay High Court in the case of Echjay Forgings Pvt. Ltd. (supra) wherein
it has been held that when the provision for credit was made
decisions of Hon'ble Bombay High Court in the
case of Echjay Forgings Ltd. vs. ACIT & Another ... applicable to the facts of the
present case.
14. In Echjay Forgings Ltd., (supra) it has been held (Head note):-
"Held, dismissing the appeal
