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
High Court of Bombay in
the case of CIT V. Echjay Forgings (P) Limited , (2001) 251 ITR 0015
(Bom.), for the contention that the provision ... extent provided in the Explanation to
Section 115J .
30. In Echjay Forgings (P) Limited (supra), the substantial question of
law, which fell for consideration before
High Court of Bombay in
the case of CIT V. Echjay Forgings (P) Limited , (2001) 251 ITR 0015
http://www.judis ... extent provided in the Explanation to
Section 115J .
30. In Echjay Forgings (P) Limited (supra), the substantial question of
law, which fell for consideration before
decision of the Bombay High Court in Angel Infin Pvt. Ltd. vs. Echjay Industries Ltd. (2007(3) ARBLR 110 Bom relied upon by the respondent
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
place on the judgment of
Jurisdictional High Court in CIT v/s Echjay Forgings Pvt. Ltd. [2001] 251
ITR 015 (Bom.). Likewise, the judgment
