385 ITR 592 (Kar. H.C.) 13. CIT v. VMD Mills P. Ltd.

434 ITR 671High Court2021#12802 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 2(11)Section 24Section 32Section 36(1)(iv)Section 36(1)(v)Section 36(1)(va)Section 37(1)Section 40(a)(ii)

Issues it is cited on

section 115psection 28(iv)purposive interpretationsection 32(1)(iia)depreciation on goodwilldeduction under section 80iaintangible assetsddtspecified domestic transactionadditional depreciationsection 32(1)book profits

Judgments citing 385 ITR 592 (Kar. H.C.) 13. CIT v. VMD Mills P. Ltd.

Srf Limited, New Delhi vs. DCIT, Circle- 1, Ltu, New Delhi

In the result, the appeal being ITA No

ITA 4539/DEL/2017[2013-14]Status: DisposedITAT Delhi12 Dec 2025AY 2013-14

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 10ASection 143(3)Section 144C(5)Section 14ASection 92BSection 92C

…ble High Courts as listed below:  Alembic Limited [ITA Nos. 553/2017 & 554/2017] (Gujarat High Court 28.08.2017)  L.H. Sugar Factory Pvt. Ltd. [2016-TIOL-1942-HC-ALL-IT]  Ambika Cotton Mills Ltd. [TS-144-HC-2021(MAD)]  LancoTanjore Power Co. Ltd. [[2021] 434 ITR 671 (Madras)]  Tamil Nadu Newsprint & Papers Ltd. [[2021] 130 taxmann.com 213 (Madras)]  Arun Textiles Pvt. Ltd. [2016-TIOL-2212-HC-MAD-IT]  Rajasthan State Mines and Minerals Ltd. [2017-TIOL-2297- HC-RAJ- IT]  Shree Cement Ltd. [ ITA No. 86/204 dated 22.08.2017]  Subhash Kabini Power Corporation Ltd. {[2016] 69 taxmann.com 394 (Karnataka)}  Do…

Srf Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal being ITA No

ITA 80/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Dec 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 10ASection 143(3)Section 144C(5)Section 14ASection 92BSection 92C

…ble High Courts as listed below:  Alembic Limited [ITA Nos. 553/2017 & 554/2017] (Gujarat High Court 28.08.2017)  L.H. Sugar Factory Pvt. Ltd. [2016-TIOL-1942-HC-ALL-IT]  Ambika Cotton Mills Ltd. [TS-144-HC-2021(MAD)]  LancoTanjore Power Co. Ltd. [[2021] 434 ITR 671 (Madras)]  Tamil Nadu Newsprint & Papers Ltd. [[2021] 130 taxmann.com 213 (Madras)]  Arun Textiles Pvt. Ltd. [2016-TIOL-2212-HC-MAD-IT]  Rajasthan State Mines and Minerals Ltd. [2017-TIOL-2297- HC-RAJ- IT]  Shree Cement Ltd. [ ITA No. 86/204 dated 22.08.2017]  Subhash Kabini Power Corporation Ltd. {[2016] 69 taxmann.com 394 (Karnataka)}  Do…

Grasim Industries Ltd., Mumbai vs. DCIT Cent. Cir. 1(4), Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 2224/MUM/2016[2009-10]Status: DisposedITAT Mumbai23 May 2025AY 2009-10

Bench: Shri Saktijit Dey, Vp & Shri N.K. Billaiya, Am M/S Grasim Industries Ltd. Dcit, (Corporate Finance Division) Central Circle 1(4), A-2, Aditya Birla Centre, Vs. Room No. 902, S.K. Ahire Marg, Worli, Old Cgo Building, Mumbai - 400030 Mumbai-400020 (Appellant) : (Respondent) Pan No. Aaacg 4464B Dcit, M/S Grasim Industries Ltd. Central Circle 1(4), (Corporate Finance Division) Room No. 902, A-2, Aditya Birla Centre, Old Cgo Building, Vs. S.K. Ahire Marg, Worli, Mumbai-400020 Mumbai - 400030 Appellant By : Shri J.D. Mistri, Sr. Advocate, Shri Madhur Agarwal & Respondent By : Shri Dr. Kishor Dhule, Cit(Dr) (Appellant) (Respondent)

For Appellant: Shri J.D. Mistri, Sr. AdvocateFor Respondent: Shri Dr. Kishor Dhule, CIT(DR)
Section 37(1)Section 40Section 80I

…taxmann.com 184 (Mad. H.C.) A.Y. 2009-10 Grasim Industries Ltd. 12. CIT vs. Subhash Kabini Power Corporation Ltd. [2016] 385 ITR 592 (Kar. H.C.) 13. CIT vs. VMD Mills P. Ltd. [2021] 435 ITR 316 (Mad. H.C) 14. PCIT vs. Lanco Tanjore Power Co. Ltd. [2021] 434 ITR 671 (Mad. H.C.) 15. CIT vs. Best Corporation Ltd. [2022] 446 ITR 211 (Mad. H.C.) 16. PCIT vs. Gujarat Fluro Chemicals Ltd. [2023) 295 taxmann.com 200 (Guj. HC) 17. Kedarnath Jute Manufacturing Com. Ltd. vs. CIT, 82 ITR 363 (SC). 43. We have considered rival submissions and perused the materials on record. We have also applied our mind to the dec…

Dcm Shriram Industries Limited, New Delhi vs. ACIT, Circle-7(1), Delhi

In the result, the appeals are partly allowed

ITA 1000/DEL/2022[2017-18]Status: DisposedITAT Delhi15 Mar 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 With Assessment Year 2016-17 With Assessment Year 2015-16

Section 133(6)Section 80I

…eipts not liable to tax: i. Alembic Limited [ITA Nos. 553/2017 & 554/2017] (Gujarat High Court 28.08.2017) ii. L.H. Sugar Factory Pvt. Ltd. [2016-TIOL-1942-HC-ALL-IT] iii. Ambika Cotton Mills Ltd. [TS-144-HC-2021(MAD)] iv. LancoTanjore Power Co. Ltd. [[2021] 434 ITR 671 (Madras)] v. Tamil Nadu Newsprint & Papers Ltd. [[2021] 130 taxmann.com 213 (Madras)] vi. Arun Textiles Pvt. Ltd. [2016-TIOL-2212-HC-MAD-IT] vii. Rajasthan State Mines and Minerals Ltd. [2017-TIOL-2297- HC-RAJ-IT] viii. Shree Cement Ltd. [ ITA No. 86/204 dated 22.08.2017] ix. SubhashKabini Power Corporation Ltd. {[2016] 69 taxmann.com 394 (Karnat…

Dcm Shriram Industries Ltd, New Delhi vs. Addi. CIT National E - Assesment Centre, New Delhi

In the result, the appeals are partly allowed

ITA 539/DEL/2021[2016-17]Status: DisposedITAT Delhi15 Mar 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 With Assessment Year 2016-17 With Assessment Year 2015-16

Section 133(6)Section 80I

…eipts not liable to tax: i. Alembic Limited [ITA Nos. 553/2017 & 554/2017] (Gujarat High Court 28.08.2017) ii. L.H. Sugar Factory Pvt. Ltd. [2016-TIOL-1942-HC-ALL-IT] iii. Ambika Cotton Mills Ltd. [TS-144-HC-2021(MAD)] iv. LancoTanjore Power Co. Ltd. [[2021] 434 ITR 671 (Madras)] v. Tamil Nadu Newsprint & Papers Ltd. [[2021] 130 taxmann.com 213 (Madras)] vi. Arun Textiles Pvt. Ltd. [2016-TIOL-2212-HC-MAD-IT] vii. Rajasthan State Mines and Minerals Ltd. [2017-TIOL-2297- HC-RAJ-IT] viii. Shree Cement Ltd. [ ITA No. 86/204 dated 22.08.2017] ix. SubhashKabini Power Corporation Ltd. {[2016] 69 taxmann.com 394 (Karnat…

Dcm Shriram Industries Ltd, New Delhi vs. Addi. CIT Special Range-3, New Delhi

In the result, the appeals are partly allowed

ITA 1841/DEL/2020[2015-16]Status: DisposedITAT Delhi15 Mar 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 With Assessment Year 2016-17 With Assessment Year 2015-16

Section 133(6)Section 80I

…eipts not liable to tax: i. Alembic Limited [ITA Nos. 553/2017 & 554/2017] (Gujarat High Court 28.08.2017) ii. L.H. Sugar Factory Pvt. Ltd. [2016-TIOL-1942-HC-ALL-IT] iii. Ambika Cotton Mills Ltd. [TS-144-HC-2021(MAD)] iv. LancoTanjore Power Co. Ltd. [[2021] 434 ITR 671 (Madras)] v. Tamil Nadu Newsprint & Papers Ltd. [[2021] 130 taxmann.com 213 (Madras)] vi. Arun Textiles Pvt. Ltd. [2016-TIOL-2212-HC-MAD-IT] vii. Rajasthan State Mines and Minerals Ltd. [2017-TIOL-2297- HC-RAJ-IT] viii. Shree Cement Ltd. [ ITA No. 86/204 dated 22.08.2017] ix. SubhashKabini Power Corporation Ltd. {[2016] 69 taxmann.com 394 (Karnat…

Srf Ltd., Gurgaon vs. Addl CIT, New Delhi

In the result, this ground of the assessee is allowed for statistical purposes

ITA 774/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Feb 2023AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Ussrf Limited Vs. Acit Unitech Crest, Greenwood Range – 9, City Block – C, Sector – 45, Ltu, New Delhi Gurgaon – 122 003 Pan No. Aaacs 0206 P (Appellant) (Respondent) Assessee By Shri Pradeep Dinodia, Shri R. K. Kapoor C.A. Shri Ravi Kumar Revenue By Shri Mahesh Shah, Cit (Dr) Shri Rajesh Kumar, Cit (Dr) Date Of Hearing: 10/01/2023 Date Of Pronouncement: 23/02/2023 Order Per Anil Chaturvedi, Am: The Present Appeal Is Filed By The Assessee Directed Against The Order Dated 27.09.2016 Of The Commissioner Of Income Tax (Appeals)-44, New Delhi [For Short, Cit(A)] Under Section 143(3) R.W.S 144C Of The Income Tax Act, 1961 [For Short, 'The Act'] For Assessment Year 2009-10. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under:-

Section 143(2)Section 143(3)Section 144CSection 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER SRF Limited Vs. ACIT Unitech Crest, Greenwood Range – 9, City Block – C, Sector – 45, LTU, New Delhi Gurgaon – 122 003 PAN No. AAACS 0206 P (APPELLANT) (RESPONDENT) Assessee by Shri Pradeep Dinodia, Shri R. K. Kapoor C.A. Shri Ravi Kumar Revenue by Shri Mahesh Shah, CIT (DR) Shri Rajesh Kumar, CIT (DR) Date of hearing: 10/01/2023 Date of Pronouncement: 23/02/2023 ORDER PER ANIL CHATURVEDI, AM: The present appeal is filed by the assessee directed against the order…

Srf Limited, New Delhi vs. ACIT, Circle- 1, Ltu, New Delhi

Appeals are allowed

ITA 6693/DEL/2018[2006-07]Status: DisposedITAT Delhi07 Feb 2022AY 2006-07

Bench: The Hearing Of The Appeal.

Section 28Section 37

…ing judicial precedents: i. Alembic Limited [ITA Nos. 553/2017 & 554/2017] (Gujarat High Court 28.08.2017) ii. L.H. Sugar Factory Pvt. Ltd. [2016-TIOL-1942-HC-ALL-IT] iii. Ambika Cotton Mills Ltd. [TS-144-HC-2021(MAD)] iv. LancoTanjore Power Co. Ltd. [[2021] 434 ITR 671 (Madras)] v. Tamil Nadu Newsprint & Papers Ltd. [[2021] 130 taxmann.com 213 (Madras)] vi. Arun Textiles Pvt. Ltd. [2016-TIOL-2212-HC-MAD-IT] vii. Rajasthan State Mines and Minerals Ltd. [2017-TIOL-2297- HC-RAJ-IT] viii. Shree Cement Ltd. [ ITA No. 86/204 dated 22.08.2017] ix. SubhashKabini Power Corporation Ltd. {[2016] 69 taxmann.com 394 (Karnat…