100 TT J 224 (IT AT Kolkatta) 4. West Coast Paper Mills Ltd. v. JCIT

16 SOT 509Income Tax Appellate Tribunal2007#2386 most cited

What is 100 TT J 224 (IT AT Kolkatta) 4. West Coast Paper Mills Ltd. v. JCIT authority for?

The Tribunal is bound by its own previous decision for a prior assessment year, especially when no contrary decision exists, and should follow consistent pronouncements of other High Courts and Tribunals.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Assam Carbon Products Ltd v. ACIT · 100 TTJ 224 · ITAT Kolkatta · consistent view · assessee's own case · prior assessment year · Tribunal decision · High Court judgments · contrary decision

Sections most often in play

Section 80IASection 80IA(8)Section 40A(2)(b)Section 92CASection 92CA(3)Section 10TASection 10TDSection 10TG

Issues it is cited on

section 32(1)(i)section 80ia(8)section 43asafe harbour rulesinitial assessment yearenhanced compensationsection 40a(2)(b)section 80hsection 40a(2)(a)deduction under section 80iasection 40a(2)safe harbour

Judgments citing 100 TT J 224 (IT AT Kolkatta) 4. West Coast Paper Mills Ltd. v. JCIT

The DCIT, Circle-1(1)(1), Baroda vs. M/S. Banco Aluminium Ltd., Baroda

In the result, appeal filed by the assessee is allowed and filed by the department is dismissed

ITA 282/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad29 Sept 2017AY 2011-12
For Appellant: Shri Sanket Bhakshi, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 234DSection 271Section 80I

…r kind office that in our case we have valued the units transferred at the price at which we have purchased the electricity from DGVCL. Here we invite your kind attention to the decision of ITAT Delhi Bench in case of Addl. C1T vs. Jindalsteel and Power Ltd. (16 SOT 509). In this case, the Tribunal has held that the market value shall be price at which the assesses purchases electricity from the electricity board and not the one which is fixed by the legislative mandate. In our case we have applied the provision of section 801A(8) and accordingly computed the selling price. 7. Vide Para No.27(iii) your office ha…

M/S. Banco Aluminium Ltd., Baroda vs. The Dy.CIT, Circle-1(1), Baroda

In the result, appeal filed by the assessee is allowed and filed by the department is dismissed

ITA 276/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad29 Sept 2017AY 2011-12
For Appellant: Shri Sanket Bhakshi, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 234DSection 271Section 80I

…r kind office that in our case we have valued the units transferred at the price at which we have purchased the electricity from DGVCL. Here we invite your kind attention to the decision of ITAT Delhi Bench in case of Addl. C1T vs. Jindalsteel and Power Ltd. (16 SOT 509). In this case, the Tribunal has held that the market value shall be price at which the assesses purchases electricity from the electricity board and not the one which is fixed by the legislative mandate. In our case we have applied the provision of section 801A(8) and accordingly computed the selling price. 7. Vide Para No.27(iii) your office ha…

Addl CIT Large Tax Payer Unit, Mumbai vs. Reliance Industries Ltd, Mumbai

In the result, appeals of the Revenue are dismissed whereas appeals of the assessee are allowed in part in terms indicated hereinabove

ITA 4361/MUM/2012[2007-08]Status: DisposedITAT Mumbai12 Apr 2017AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm Addl. Commissioner Of Vs. M/S. Reliance Industries Ltd.,3Rd Income Tax, Large Tax Floor, Maker Payer Unit, Mumbai Chamber-Iv, 222, Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) M/S. Reliance Industries Vs. Addl. Commissioner Of Income Ltd.,3Rd Floor, Maker Tax, Large Tax Payer Unit, Chamber-Iv, 222, Mumbai Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) M/S. Reliance Industries Vs. Asst. Commissioner Of Income Ltd.,3Rd Floor, Maker Tax, Large Tax Payer Unit, Chamber-Iv, 222, Mumbai Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) Asst. Commissioner Of Vs. M/S. Reliance Industries Ltd.,3Rd Income Tax, Large Tax Floor, Maker Payer Unit, Mumbai Chamber-Iv, 222, Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacr5055K Appellant) .. Respondent) M/S. Reliance Industries Vs. Asst. Commissioner Of Income Ltd.,3Rd Floor, Maker Tax, Large Tax Payer Unit

Section 143(3)Section 14ASection 195Section 40Section 43BSection 80I

…(P) Ltd v. ACIT, Circle-1, Tirupur - 17 Taxmann 254 (AY 2007-08) Chennai ITAT. 3. Assam Carbon Products Ltd v. ACIT - 100 TT J 224 (IT AT Kolkatta) 4. West Coast Paper Mills Ltd V. JCIT -100 TTJ 833 (Mum) Mumbai ITAT 5. Add!. CIT v. Jindal Steel & Power Ltd - 16 SOT 509 (ITAT Delhi). 6. Shree Cement Ltd v. The Addl. CIT Jaipur-ITA NO.503/JP/2012 (Jaipur ITAT) 54. In any view of the matter, several decision of the Tribunal listed below have taken a view consistent with a view taken by Tribunal in assessee's own case for A Y 2006-07. In the circumstances, except in the case of Calcutta High Court in M/s. ITC Ltd,…

M/S. Hindustan Petroleum Corporation Ltd., Mumbai vs. Addl. CIT. RG. - 1(1), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2736/MUM/2007[2003-2004]Status: DisposedITAT Mumbai23 Nov 2016AY 2003-2004

Bench: Shri R.C. Sharma & Shri Pawan Singh

For Respondent: Shri Rahul Raman, (CIT-DR)
Section 14ASection 253Section 32(1)(ii)Section 35Section 35ASection 36(1)(iii)Section 37(1)Section 80MSection 86

…Unit rate as price of compensation of profit of power. The AO adopted profit margin of 15% of APSEB Unit rate and reduced the deduction of value of power generation. The ld. AR of the assessee relied upon the decision of ACIT vs. Jindal Steel and Power (2007) 16 SOT 509 (Del.) (Trib.) and the decision of Mumbai in Waste Cost Power Mills Ltd. vs. DCIT reported in (2006) 103 ITD 19 (Mum) and the decision of Reliance Infrastructure Ltd. vs. DCIT in ITA No. 463/Mum/2009 (AY- 2006-07) dated 31.01.2011. 38. We have considered the rival contention of the parties and seen that assessee claimed deduction u/s 80IA/80IB in…

DCIT, Cir-11, Kolkata vs. M/S Graphite India Ltd., Kolkata

In the result, assessee’s appeal is partly allowed

ITA 559/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…l in the undernoted cases:- (i) Assam Carbon Products Ltd vs. ACIT (2006) 100 TTJ 224 (Kol) (ii) JCIT vs. Cipla Ltd. (2005) 2 SOT 617 (Mum) (iii) West Coast paper Mills Ltd. vs. JCIT (2006) 100 TTJ 883 (Mum) (iv) Addl. CIT vs. Jindal Steel 7 Power Ltd. (2007) 16 SOT 509 (Del) Furthermore, it appears that during the subsequent assessment year also, the learned Tribunal has also accepted such position and the appeal preferred before this court which was not pressed by the appeals at that point of time. Therefore, the law has already been settled by this court. Therefore, in our considered opinion, we do not find t…

Graphite India Ltd., Kolkata vs. ACIT, R-11, Kolkata

In the result, assessee’s appeal is partly allowed

ITA 305/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…l in the undernoted cases:- (i) Assam Carbon Products Ltd vs. ACIT (2006) 100 TTJ 224 (Kol) (ii) JCIT vs. Cipla Ltd. (2005) 2 SOT 617 (Mum) (iii) West Coast paper Mills Ltd. vs. JCIT (2006) 100 TTJ 883 (Mum) (iv) Addl. CIT vs. Jindal Steel 7 Power Ltd. (2007) 16 SOT 509 (Del) Furthermore, it appears that during the subsequent assessment year also, the learned Tribunal has also accepted such position and the appeal preferred before this court which was not pressed by the appeals at that point of time. Therefore, the law has already been settled by this court. Therefore, in our considered opinion, we do not find t…

Graphite India Ltd., Kolkata vs. ACIT, R-11, Kolkata

In the result, assessee’s appeal is partly allowed

ITA 304/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…l in the undernoted cases:- (i) Assam Carbon Products Ltd vs. ACIT (2006) 100 TTJ 224 (Kol) (ii) JCIT vs. Cipla Ltd. (2005) 2 SOT 617 (Mum) (iii) West Coast paper Mills Ltd. vs. JCIT (2006) 100 TTJ 883 (Mum) (iv) Addl. CIT vs. Jindal Steel 7 Power Ltd. (2007) 16 SOT 509 (Del) Furthermore, it appears that during the subsequent assessment year also, the learned Tribunal has also accepted such position and the appeal preferred before this court which was not pressed by the appeals at that point of time. Therefore, the law has already been settled by this court. Therefore, in our considered opinion, we do not find t…

Addl CIT RG 1, Mumbai vs. Indian Petrochemicals Corporation Ltd ( Now Merged With Reliance Indl. Ltd), Baroda

In the result, the appeal filed by the assessee for the assessment year 2005-06 is allowed and both the appeals filed by the Revenue are dismissed

ITA 3921/MUM/2009[2005-06]Status: DisposedITAT Mumbai18 Nov 2015AY 2005-06

Bench: S/Shri B.R.Baskaran (Am) & Ramlal Negi, (Jm) आमकय अऩीर सं./I.T.A. No.1426/Ahd/2009 (ननधधायण वषा / Assessment Year :2005-06) बनाम/ Indian Petrochemicals Corp.Ltd., The Addl. Commissioner Of Income (Now Merged With Reliance Tax, Range 1, Vs. Industries Ltd) Baroda, P O Petrochemicals, Gujarat Dist-Vadodara -391346 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

…ts of the business of generation of power even after the order MERC. In this case, the assessee, other than using power generated from its own captive generating units, was also purchasing power from TPC. In the case of Jindal Steel and Power Ltd, reported in 16 SOT 509 (Del), Hon’ble Tribunal has held as follows: “ Section 43A of the Electricity (Supply) Act, 1948 also lays down rules and conditions for determining the tariff for the sale of electricity by a generating company to the State Electricity Boards. A perusal of the same reveals that the tariff is determined on the basis of various parameters contained…