case of State of Andra
Pradesh vs. M/s. Kone Elevators (India) Ltd., reported in AIR
2005 SC 1581, wherein the Apex Court discussed distinction
merely incidental. More recently, in State of
A.P.v. Kone Elevators (India) Ltd. [2005] 3 SCC 389; [2005] 140 STC
22, the assessee ... case of State of Andhra Pradesh vs. M/s.Kone Elevators (India)
Ltd. (supra),Apex Court observed as under:-
"5. It
can be treated
merely incidental. More recently, in State of
A.P.v. Kone Elevators (India) Ltd. [2005] 3 SCC 389; [2005] 140 STC
22, the assessee ... case of State of Andhra Pradesh vs. M/s.Kone Elevators (India)
Ltd. (supra),Apex Court observed as under:-
"5. It
can be treated
merely incidental. More recently, in State of
A.P.v. Kone Elevators (India) Ltd. [2005] 3 SCC 389; [2005] 140 STC
22, the assessee ... case of State of Andhra Pradesh vs. M/s.Kone Elevators (India)
Ltd. (supra),Apex Court observed as under:-
"5. It
can be treated
merely incidental. More recently, in State of
A.P.v. Kone Elevators (India) Ltd. [2005] 3 SCC 389; [2005] 140 STC
22, the assessee ... case of State of Andhra Pradesh vs. M/s.Kone Elevators (India)
Ltd. (supra),Apex Court observed as under:-
"5. It
can be treated
merely incidental. More recently, in State of
A.P.v. Kone Elevators (India) Ltd. [2005] 3 SCC 389; [2005] 140 STC
22, the assessee ... case of State of Andhra Pradesh vs. M/s.Kone Elevators (India)
Ltd. (supra),Apex Court observed as under:-
"5. It
can be treated
Rajesh Jhaveri Stock Brokers Pvt. Ltd. (291 ITR
500) (SC)
( b) Kone Elevators Pvt. Ltd. vs. ITO (340 ITR 454)
( c) CIT vs. Ideal Garden
case of State of Andhra Pradesh vs. M/s. Kone Elevators
AIR 2005 SC 1581, the Hon'ble Gujarat High Court at para
case of State of Andhra Pradesh
vs. M/s. Kone Elevators (l)Ltd. AIR 2005 SC 1581, the Hon'ble Gujarat High Court
