{"id":240007,"date":"2000-08-17T00:00:00","date_gmt":"2000-08-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-mysore-minerals-ltd-on-17-august-2000"},"modified":"2017-08-10T14:37:40","modified_gmt":"2017-08-10T09:07:40","slug":"commissioner-of-income-tax-vs-mysore-minerals-ltd-on-17-august-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-mysore-minerals-ltd-on-17-august-2000","title":{"rendered":"Commissioner Of Income-Tax vs Mysore Minerals Ltd. on 17 August, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Mysore Minerals Ltd. on 17 August, 2000<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 247 ITR 301 SC, JT 2000 (10) SC 557<\/div>\n<div class=\"doc_bench\">Bench: S Bharucha, Y Sabharwal, S Variava<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. The Revenue is in appeal against the refusal by the High Court to call for a reference under section 256(2) of the Income-tax Act, 1961, of the following question proposed by it :\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that investment allowance is allowable on the machinery employed in the process of extraction of granite from quarry, cutting the same into various sizes and polishing them ?&#8221;\n<\/p>\n<p> 2. The High Court declined to call for a reference because the answer to it was covered by its decision in the case of the assessee itself&#8211;CIT v. Mysore Minerals Ltd. [1994] 205 ITR 461 (Kar). The judgment of the High Court in<br \/>\nthe earlier case, in turn, was based on its earlier decision in Shanhar Construction Co. v. CIT [1991] 189 ITR 463 (Kar). That, as the name indicates, was a company engaged in the business of construction and it was the principle of that judgment which the High Court applied.\n<\/p>\n<p> 3. We think, in the circumstances, that a question of law arises that requires the consideration of the High Court.\n<\/p>\n<p> 4. Accordingly, the civil appeal is allowed. The order under appeal is set aside. The Tribunal is directed to refer to the High Court for its consideration the question set out above, having drawn up a statement of case,<\/p>\n<p> 5. No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissioner Of Income-Tax vs Mysore Minerals Ltd. on 17 August, 2000 Equivalent citations: 2001 247 ITR 301 SC, JT 2000 (10) SC 557 Bench: S Bharucha, Y Sabharwal, S Variava ORDER 1. The Revenue is in appeal against the refusal by the High Court to call for a reference under section [&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":[30],"tags":[],"class_list":["post-240007","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Mysore Minerals Ltd. on 17 August, 2000 - 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-mysore-minerals-ltd-on-17-august-2000\" \/>\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 Mysore Minerals Ltd. on 17 August, 2000 - Free Judgements of Supreme Court &amp; 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