Commissioner of Income Tax 1 Vs. M/S. Hindustan Petroleum Corporation Ltd.

Decided On : Aug-03-2017

Court : Supreme Court of India

LAW: the Income Tax Act, Section 80, Section 10A of the Act, Section 10A, Section 10A, Rule 2, the Explosives Act, Section 80-IB, Section 80-IA, Central Excise Act, Section 80-IA, Section 32A of the Act, Section 80-IA, Section 80-IA, Section 80-IA.18, Section 32-A of the Income Tax Act, Section 32-A(2)(b)(iii, the Income Tax Act, Section 32-A of the Income Tax Act, Section 80-IB

CARDINAL: 1, 1, 80, 80, 3, 4, one, 80, 80, 80, 5, 6, two, two, 1, 87, 99, one, 3, 4, 2 3, 14, 6, 80, 80, one, 320 ITR79(SC, 6, 14, 80, 80, one, two, two, 15, 157 ELT393, 271, 16, 13, 271, 13, 271, 13, 271, 13, 271, 17, 18, 19, 80, 80, 8 9, 361, 80, 80, three, 22, 14

ORG: THE SUPREME COURT OF INDIA CIVIL, N D CIVIL APPEAL No.9309 OF2017JUDGMENT A.K. SIKRI, the Commissioner of Income Tax, Liquefied Petroleum Gas, Sections 80HH, LPG, LPG, Income Tax (Appeals, The Income Tax Appellate Tribunal, AOs, LPG, Cylinders, LPG, LPG, Tribunal, the Gas Cylinders Rules, Tribunal, Sections 80HH, The High Court, Court, LPG cylinder, AO, AO, AO, Catalytic Crackers, LPG, LPG, LPG, LPG, LPG, LPG, LPG Cylinders, LPG, LPG, LPG/LPG, AO, the Gujarat High Court, State, the High Court, AO, AO, AO, Court, AO, AO, AO, LPG, AO, Servo-Med Industries Private Limited v., Central Excise, Income Tax, LPG, LPG, LPG, LPG, LPG, LPG, LPG, Sections 80HH, Sections, LPG, LPG, Court, Court, Vadilal Chemicals Ltd., State of A.P. & Ors.6, Court, the Central Government, the Central Government, the Central Government, Tribunal, the High Court, Department, High Courts, the Gujarat High Court, Kosan Gas Company’s, Court, LPG, Court, Court, Income Tax, Court, Sesa Goa Ltd., Court, Court, Aman Marble Industries, Court, CIT, Sesa Goa Ltd., Court, The High Court, the High Court, Court, the High Court's, Court, manufacture.22, Court, LPG, LPG, LPG, LPG, LPG, LPG compressors, LPG, LPG, LPG, LPG, LPG, ITAT, LPG, LPG, LPG, Court, the Gas Cylinders Rules, High Courts, High Courts, Department, Puttur Petro Products Pvt, Income Tax, Central U.P. Gas Ltd., Income Tax, High Court of Allahabad, MANU/UP/2895/2016, AO, AO, AO, the Gujarat High Court, LPG, the Gujarat Sales Tax Act, Court, LPG, the Gujarat Sales Tax Act, AO, Servo-Med Industries Private Limited, Sections 80HH, Vadilal Chemicals Ltd., Tara Agencies, Court, Court, LPG, Court, Income Tax, the High Court

PERSON: APPELLANT(S, Kosan Gas Company1, Tara Agencies3.10, Tarun Gulati, Fuels, Advanced Petrochemicals, G.N. Sarkar, Marbles P. Ltd.5, Gulati, Fertilizers, Methanol, FR Resin Melamme, MF Resin, Emphasis Supplied, Parijat Sinha, Tiles, Tara Agencies, Madras, J.(A.K. SIKRI, J.(ASHOK BHUSHAN, SCC48

GPE: Mumbai, Gujarat, Kerala, Vinbros, NEW DELHI

DATE: 1961, 2004, 2017, 1992, 2015, 4 11, 1981, 1881, 2004, 1981, 2010, 2005, August 4, 1999, 1312, 2005, 2003, 2004, 2004, 2004, 1961, 2004, 2004, 1961, 2004, 2004, 2004, 2004, 2004, 2014, 2019, 1969, 1969, 21, AUGUST3 2017, 10 (2015

WORK_OF_ART: The Assessing Officers (

NORP: ITAT, ITAT

QUANTITY: 22 degree, 37 degree, 22 degree, 37 degree

ORDINAL: first, first, second, first

PRODUCT: SCC42910

LOC: North Eastern, Sesa Goa, Sesa Goa, Sesa Goa