modernization, balanced fertilization
and growth of indigenous fertilizer industry, competitiveness
16
M/s. Shree Pushkar
Chemicals and Fertilizers Ltd.
amongst the fertilizer companies. He held ... regulating sale, price and quality of fertilizers. For this purpose,
Government of India has passed Fertilizer,' control Order ('FCO)
under Essential commodity
Tata Chemicals Ltd. vs Deputy Commissioner Of Income-Tax on 14 January, 1999
Equivalent citations
Addl Cit Large Tax Payer Unit, Mumbai vs Reliance Industries Ltd, Mumbai on 12 April
Assistant Commissioner Of Income Tax vs Asea Brown Boveri Ltd. on 5 April, 2007
Equivalent
Sterlite Industries (India) Ltd. vs Additional Commissioner Of Income Tax on 20 December, 2005
Equivalent
Ajay C. Mehta, Mumbai vs Assessee on 26 December, 2014
IN THE INCOME TAX APPELLATE
found that the assessee was
proposing to transfer it bulk chemical and fertilizer to its sister concern namely Hind Lever
Chemicals Ltd.( HLCL), that ... that the effective control and management including the rights, title and interest in
the position of assets of bulk chemicals and fertilizers continued with
capacities are interchangeable, and TAN can
also be potentially used as a fertilizer. The complementary
seasonality of the two businesses also helps in maintaining
steady ... Agritech Limited
Additionally, in order to attract potential investors and
strategic partners in a business of their liking, TAN and
Fertilizer division had been segregated
capacities are interchangeable, and TAN can
also be potentially used as a fertilizer. The complementary
seasonality of the two businesses also helps in maintaining
steady ... Agritech Limited
Additionally, in order to attract potential investors and
strategic partners in a business of their liking, TAN and
Fertilizer division had been segregated
paper
book where the concession scheme for the controlled
phosphate and potassic fertilizer is submitted. He also
submitted that the above subsidy is granted ... subsidy of fertilizer is received in the business of
manufacturing of the fertilizer by the assessee and therefore,
such fertilizer subsidy is income derived from
