{"id":141046,"date":"2002-07-25T00:00:00","date_gmt":"2002-07-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-bhasin-construction-co-p-ltd-on-25-july-2002"},"modified":"2015-10-13T07:53:57","modified_gmt":"2015-10-13T02:23:57","slug":"cit-vs-bhasin-construction-co-p-ltd-on-25-july-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-bhasin-construction-co-p-ltd-on-25-july-2002","title":{"rendered":"Cit vs Bhasin Construction Co. (P) Ltd. on 25 July, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Cit vs Bhasin Construction Co. (P) Ltd. on 25 July, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 124 TAXMAN 736 All<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>We have heard Sri Bharat Ji Agarwal, the learned Senior Advocate assisted by Sri A.N. Mahajan, the learned Advocate for the revenue and have perused the records of the case.<\/p>\n<p>2. In view of the decision of the Supreme Court in the case of CIT v. N. C. Budharaja &amp; Co. (1993) 204 ITR 412 (SC) wherein it has been held that firm of contractors (Assessee) formed for construction of dams and canals does not manufacture nor is engaged in production of articles, is not entitled to allowance on machinery and plant, we answer the questions under reference in the negative, against the assessee and in favour of the revenue.\n<\/p>\n<p>3. Reference application stands disposed of accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Cit vs Bhasin Construction Co. (P) Ltd. on 25 July, 2002 Equivalent citations: 2002 124 TAXMAN 736 All ORDER We have heard Sri Bharat Ji Agarwal, the learned Senior Advocate assisted by Sri A.N. Mahajan, the learned Advocate for the revenue and have perused the records of the case. 2. In view [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-141046","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cit vs Bhasin Construction Co. 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