{"id":223253,"date":"2003-02-26T00:00:00","date_gmt":"2003-02-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-bhor-industries-ltd-on-26-february-2003-2"},"modified":"2017-12-18T21:34:19","modified_gmt":"2017-12-18T16:04:19","slug":"commissioner-of-income-tax-vs-bhor-industries-ltd-on-26-february-2003-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-bhor-industries-ltd-on-26-february-2003-2","title":{"rendered":"Commissioner Of Income Tax vs Bhor Industries Ltd. on 26 February, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs Bhor Industries Ltd. on 26 February, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: (2003) 183 CTR Bom 291<\/div>\n<div class=\"doc_author\">Author: S Kapadia<\/div>\n<div class=\"doc_bench\">Bench: S Kapadia, J Devadhar<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> S.H. Kapadia, J.  <\/p>\n<p> 1. The following question of law has been referred to us by way of Department&#8217;s appeal for asst. yr. 1994-95 :<br \/>\n  &#8220;Whether, on the fact and circumstances of the case and in law, the Hon&#8217;ble Tribunal erred in allowing the appeal of the assessee by excluding the sum of Rs. 20 crores received by the assessee being the compensation for the relinquishment of its tenancy right for the Cadell Road factory premises.&#8221;\n<\/p>\n<p> 2. In view of the judgment of this Court in the case of <a href=\"\/doc\/411708\/\">Cadell Weaving Mill Co. (P) Ltd. v. CIT<\/a> (2001) 249 ITR 265 (Bom), the question is answered in the negative i.e., in favour of the assessee and against the Department.\n<\/p>\n<p> 3. Appeal is accordingly disposed of with no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court Commissioner Of Income Tax vs Bhor Industries Ltd. on 26 February, 2003 Equivalent citations: (2003) 183 CTR Bom 291 Author: S Kapadia Bench: S Kapadia, J Devadhar JUDGMENT S.H. Kapadia, J. 1. The following question of law has been referred to us by way of Department&#8217;s appeal for asst. yr. 1994-95 : [&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-223253","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 Bhor Industries Ltd. on 26 February, 2003 - 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-bhor-industries-ltd-on-26-february-2003-2\" \/>\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 Bhor Industries Ltd. on 26 February, 2003 - Free Judgements of Supreme Court &amp; 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