Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1982)1ITD751(All.)
..... godown or part of the air-conditioning plant of the cold storage for the purpose of what should be the appropriate rate of depreciation and their lordships took into consideration the definition of "manufacturing process" as laid down in section 2(k) of the factories act, 1948, and came to the conclusion that the process undertaken in the cold storage is a process of treating the articles or goods with a view to preserve them for their use or sale, and, therefore, the requirements of ..... the assessee's learned counsel shri gulati submitted to us that the cold storage involves machinery and plant in order to keep the cold storage chamber at a reduced temperature which is controlled by a thermostat and this is enough to show that the cold storage means manufacture or ..... 791 laid down that processing cannot be equated with manufacture and the word "manufacture" means to bring into existence a new substance and not merely produce some change in the substance, however minor in consequence the change may be. ..... gulati vehemently argued before us that in the instant case it is not under dispute that the assessee is a small scale industry and the only point for consideration on which claim of investment allowance can be refused is whether the assessee manufactures or produces any articles or things and here again in view of the observations of their lordships of the hon'ble punjab and haryana high court in the case of cit v. ..... the hon'ble supreme court in the case of union of india v. .....
Tag this Judgment!Court : Gujarat
Reported in : [2003]261ITR113(Guj)
..... reference was also made to the factories act, 1948, to point out that 'breaking up or demolishing' any article with a view to its use, sale, etc. ..... : [1975]101itr502(guj) was cited to point out that the court, in the context of the provisions of section 9(1)(i) of the income-tax act, held that since most of the elements of the contract were found to be densely grouped with the other country which was italy where the non-resident company was carrying on its business of supplying plant and machinery and the debt which the assessee-company owed to the non-resident company was ..... ganpat rai hira lal : [1958]33itr245(sc) was cited to point out that, in the context of the provisions of section 40(2) of the indian income-tax act, 1922, the supreme court held that, under the said provision which was essentially a machinery and enabling section, the tax to be realized from a non-resident could be levied upon the agent in the same manner as it could have been levied upon and recovered from a non-resident. ..... the tribunal followed the decision of the bombay high court in ship scrap traders' case : [2001]251itr806(bom) holding that the ship breaking activity gives rise to manufacture and production of altogether new commercial articles or things which are commercially identifiable in the commercial world other than the ship, and therefore, the assessees should be held entitled to claim of deductions under sections 80hh and 80-i of the act. .....
Tag this Judgment!Court : Gujarat
Reported in : 181(2003)CLT134
..... . reference was also made to the factories act, 1948, to point out that 'breaking up or demolishing' any article with a view ..... interest in the dtaa with germany existing at that time was worded differently from the article concerning taxation of interest of the revised model convention 77 and the dtaas relevant to the present cases followed that model convention which included the expression 'debt claim of every kind' in the article concerning taxation of interest which expression was absent in the said clause viii of the agreement with ..... tax was deducted at source on such interest payments and if it was not so deducted, then calling upon them to show as to why the provision of section 40(a)(i) of the it act, 1961 ('the act' for short), should not be invoked in the assessee's case and why the entire interest paid outside india should not be disallowed in the course of assessment. ..... ganpatrai hiralal : [1958]33itr245(sc) was cited to point out that, in context of the provisions of section 40(2) of the indian it act, 1922, the supreme court held that, under the said provision which was essentially a machinery and enabling section, the tax to be realized from a non-resident could be levied upon the agent in the same manner as it could have been levied upon and ..... ]246itr230(sc) where the supreme court held that the crushing of dolomite lumps into chips and powder was not a process of manufacture that brings about a new commodity.iv contentions and case cited for the assessees8. .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)181CTR(Guj)134
..... reference was also made to the factories act, 1948, to point out that 'breaking up or demolishing' any article with ..... in the dtaa with germany existing at that time was worded differently from the article concerning taxation of interest of the revised model convention 77 and the dtaas relevant to the present cases followed that model convention which included the expression 'debt claim of every kind' in the article concerning taxation of interest which expression was absent in the said clause viii of the agreement ..... 1998, inquiring as to whether tax was deducted at source on such interest payments and if it was not so deducted, then calling upon them to show as to why the provision of section 40(a)(i) of the income tax act, 1961 (hereinafter referred to as 'the act'), should not be invoked in the assessee's case and why the entire interest paid outside india should not be disallowed in the course of assessment. ..... ganpatrai hiralal : [1958]33itr245(sc) was cited to point out that, in context of the provisions of section 40(2) of the indian income tax act, 1922, the supreme court held that, under the said provision which was essentially a machinery and enabling section, the tax to be realized from a non-resident could be levied upon the agent in the same manner as it could have been ..... where the supreme court held that the crushing of dolomite lumps into chips and powder was not a process of manufacture that brings about a new commodity.iv contentions and case cited for the assessees8. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1999SC1324; JT1999(2)SC6; 1999(1)SCALE626; (1999)2SCC607; [1999]1SCR871; [1999]114STC365(SC)
..... financial corporation or a scheduled commercial bank, in the case of units with a capital investment not exceeding three lakh rupees; or(b) registered under the india factories act, 1948 or having applied for registration under the said act and deposited the required fee for the purpose, in the case of units other than those referred to above;(2) 'date of starting production' and 'new unit' shall have the same meaning as assigned to them in the explanation to section 4-a of the u.p. ..... sales tax act, 1948; and(3) 'capital investment' means investment in land, building, plant machinery, equipments and apparatuses.3. ..... or allotted to such dealer by any government company or any corporation owned or controlled by the central or the state government;(d) using machinery, accessories or components not already used, or acquired for use, in any other factory workshop in india;(e) fulfilling all the conditions specified in this act or the rules; or notifications made thereunder in regard to grant of facility under this section on the date from which such facility may be granted to him;and includes an industrial undertaking fulfilling the conditions .....
Tag this Judgment!Court : Allahabad
Reported in : [1993]199ITR327(All)
..... the tribunal, in our opinion, was also right in holding that the definition of the words 'manufacturing process' in the factories act, 1948, could not be imported into the provisions of section 32a of the act.'12. ..... the question referred at the instance of the revenue in each of the three references for our opinion is :' whether, on the facts and in the circumstances of the case, the appellate tribunal was right in holding that the new machinery employed in the cold storage of the assessee was entitled to investment allowance in terms of section 32a(2)(b)(iii) of the income-tax act, 1961?'2. ..... as already noted, yamuna cold storage was concerned with an altogether different question, namely, whether a cold storage is a factory building within the meaning of clause (k)(i) of section 2 of the factories act, 1948. ..... the question raised there was whether the process undertaken in a cold storage fell within the definition of 'manufacturing process' in clause (k)(i) of section 2 of the factories act. ..... the learned chief justice distinguished the decision of the punjab and haryana high court in the case of yamuna cold storage , on the ground that the same was concerned with an altogether different question, namely, whether the cold storage building was a factory building which qualified for depreciation allowance under the act.13. .....
Tag this Judgment!Court : Allahabad
Reported in : [1986]63STC467(All)
..... corporation or a scheduled commercial bank, in the case of units with capital investment not exceeding three lakh rupees; or(b) registered under the indian factories act, 1948, or having applied for registration under the said act and deposited the required fee for the purpose, in the case of units other than those referred to above;(2) 'date of starting production' and 'new unit' shall have the same meaning as assigned to them in the explanation to section 4-a of the u.p. ..... corporation or a scheduled commercial bank, in the case of units with a capital investment not exceeding three lakh rupees and in the case of other units whether it has applied for registration under the factories act, 1948, and deposited the required fee for the purpose. ..... the definition of 'industrial unit' holding permanent registration with the directorate of industries, uttar pradesh, as a small, handloom or handicraft industry or an industrial licence granted by the iron and steel controller or registered under the indian factories act, 1948, or established after obtaining a term loan from the u.p. ..... sales tax act, 1948; and(3) 'capital investment' means investment in land, building, plant, machinery, equipments and apparatuses. ..... the petitioner has also alleged that he had constructed a building on a piece of land, which he had taken on rent, installed new machineries in the said unit, which have not been used anywhere else in india and has also obtained credit facilities from the central bank of .....
Tag this Judgment!Court : Kolkata
Reported in : [1971]82ITR778(Cal)
..... merely because some machinery in the new industrial undertaking has been purchased from the second-hand market cannot, in our opinion, disentitle the assessee to the relief or the exemption contemplated under section 15c of the indian income-tax act, 1922.in the case of webbing and belting factory private ltd. v. ..... 'sub-section (2) of section 15c of the indian income-tax act, 1922, without the proviso, is in the following terms :'this section applies to any industrial undertaking which -(i) is not formed by the splitting up, or the reconstruction of, business already in existence or by the transfer to a new business of building, machinery or plant previously used in any other business :(ii) has begun or begins to manufacture or produce articles in any part of the taxable territories at any time within a period of eighteen years from the 1st day of april, 1948, or such ..... the tribunal accepted the position that under section 15c(2) of the income-tax act of 1922, if an industrial undertaking had been formed by the transfer to the new business of such machinery or plant which had already been used in a business which was being carried on before the 1st april, 1948, the exemption would not be applicable, but at the same time the tribunal interpreted the word 'transfer' to be a transfer of a going concern by one to the other and not purchase .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi496; [1973]92ITR173(Delhi)
..... the income-tax officer disallowed the claim of the assessed in this respect on the ground that what the assessed had done was to expand its factory by installing new machinery, most of which. ..... 1.56,352.00 of the old factory had been used in the construction of the new unit, the tribunal held that the use of some parts of the old unit in the construction of the new unit would not bring the case within the ambit of clause (i) of sub-section (2) of section 15c of the act. ..... it was observed that as the assessed company had not dismantled scrap of the old machinery and that as the business had continued without break since 1948, the assessed company was not entitled to the exemption from lax under section 15c of the act. ..... business already in existence or by the transfer to a new business of building, machinery or plant (previously used in any other business); (ii) has begun or begins to manufacture or produce articles in (any part of the taxable territories) at any time within a period of (eighteen) years from the 1st day of april, 1948, or such further period as the central government may, by notification in the official gazette, specify with reference to any particular industrial undertaking; (iii) employs ten or more workers in a manufacturing process carried .....
Tag this Judgment!Court : Kolkata
Reported in : 1995CriLJ9
..... failed to display on 8-12-1978 at any conspicuous and convenient place at or near the main entrance of the aforesaid factory a notice of the periods of work for adults in the prescribed form in contravention of sections 61 and 108 of the factories act, 1948, read with rule 82 of the west bengal factories rules, 1958, and thereby committing offence punishable under section 92 of the factories act, 1948 (hereinafter referred to as act).in case no. ..... from the stay of the relevant proceedings for a little more than four months during 1979 and 1980 in view of the stay order passed by this court in the earlier criminal revision cases, the relevant proceedings had remained stayed in view of the stay granted by this court on 28-8-1989 in the instant revisional applications after the passing of the impugned order dated 5-6-1989 by ..... that on the same very day, 8-12-1978, certain parts of the transmission machinery of the machines stated in the petition of complaint, which were in motion and in use, were not fenced by safe guard although they were neither in such position nor of such construction as to be safe to every person employed in the factory as they would be if they were securely fenced, in contravention of section 21 of the aforesaid act, and thereby committing offence punishable under section 92 of the act.and, in case no. ..... of 1979, as occupier and manager respectively of chloride india limited, 91, new chord road, post office, athpur, district 24 parganas by the complainant-opposite .....
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