{"id":21347,"date":"1991-03-27T00:00:00","date_gmt":"1991-03-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-synthetic-chemical-ltd-on-27-march-1991"},"modified":"2018-03-28T07:09:01","modified_gmt":"2018-03-28T01:39:01","slug":"commissioner-of-income-tax-vs-synthetic-chemical-ltd-on-27-march-1991","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-synthetic-chemical-ltd-on-27-march-1991","title":{"rendered":"Commissioner Of Income Tax vs Synthetic &amp; Chemical Ltd. on 27 March, 1991"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs Synthetic &amp; Chemical Ltd. on 27 March, 1991<\/div>\n<div class=\"doc_citations\">Equivalent citations: (1992) 106 CTR Bom 372<\/div>\n<div class=\"doc_author\">Author: T D Sugla<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>T. D. SUGLA, J. :<\/p>\n<p>The Tribunal has referred to this Court only one question of law in this reference relating to the assessees assessment for asst. yr. 1966-67. The question reads thus :\n<\/p>\n<p>&#8220;Whether, on the facts and in the circumstances of the case, the instructions, blueprints, process charts, periodical reports and the manuals relating to the process know-how contained in the form of a file can be treated as books and would, therefore, constitute plant as defined in s. 43(3) for the purposes of grant of depreciation allowance under s. 32 and development rebate under s. 33 of the IT Act, 1961 ?&#8221;\n<\/p>\n<p>2. The counsel are agreed that in view of our Courts judgment in the case of CIT vs. Emco Electro Pvt. Ltd. (1979) 118 ITR 864 (Bom), and the Supreme Court decision in the case of CIT vs. Elecon Engineering Co. Ltd. (1987) 166 ITR 66 (SC), the question is to be answered in the affirmative and in favour of the assessee. The question is so answered.\n<\/p>\n<p>No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court Commissioner Of Income Tax vs Synthetic &amp; Chemical Ltd. on 27 March, 1991 Equivalent citations: (1992) 106 CTR Bom 372 Author: T D Sugla JUDGMENT T. D. SUGLA, J. : The Tribunal has referred to this Court only one question of law in this reference relating to the assessees assessment for asst. [&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":[11,8],"tags":[],"class_list":["post-21347","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs Synthetic &amp; Chemical Ltd. on 27 March, 1991 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-synthetic-chemical-ltd-on-27-march-1991\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs Synthetic &amp; 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