{"id":6295,"date":"1990-04-18T00:00:00","date_gmt":"1990-04-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-electronics-consortium-pvt-ltd-on-18-april-1990"},"modified":"2018-08-02T06:53:32","modified_gmt":"2018-08-02T01:23:32","slug":"commissioner-of-income-tax-vs-electronics-consortium-pvt-ltd-on-18-april-1990","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-electronics-consortium-pvt-ltd-on-18-april-1990","title":{"rendered":"Commissioner Of Income-Tax vs Electronics Consortium Pvt. Ltd. on 18 April, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Electronics Consortium Pvt. Ltd. on 18 April, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1990 185 ITR 572 Delhi<\/div>\n<div class=\"doc_author\">Author: Kirpal<\/div>\n<div class=\"doc_bench\">Bench: B Kirpal, C Chaudhary<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Kirpal, J.<\/p>\n<p> 1. The petitioner seeks reference of the following question of law to this court :\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the assessed-company was entitled to deduction under section 35(1) read with section 35(2) even though the plant and machinery had been used by the assessed-company for production of TVs ?&#8221;\n<\/p>\n<p> 2. A short question involved is whether the plant and machinery was bought and used by the respondent-assessed for research and development or not. The finding of fact by the Commissioner of Income-tax (Appeals) and which has been accepted by the Tribunal is that the machinery involved was in fact purchased for research and development and was also used as such. This is a pure finding of fact and no question of law arises.\n<\/p>\n<p> 3. Dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income-Tax vs Electronics Consortium Pvt. Ltd. on 18 April, 1990 Equivalent citations: 1990 185 ITR 572 Delhi Author: Kirpal Bench: B Kirpal, C Chaudhary JUDGMENT Kirpal, J. 1. The petitioner seeks reference of the following question of law to this court : &#8220;Whether, on the facts and in the circumstances [&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":[14,8],"tags":[],"class_list":["post-6295","post","type-post","status-publish","format-standard","hentry","category-delhi-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 Electronics Consortium Pvt. 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