ACIT v. Gurjargravures (P.) Ltd. (47 Taxmann.com 416)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.4539/Del/2017 (Assessment Year: 2013-14) SRF Limited, vs. ACIT, Circle 1, C – 8, Commercial Complex, LTU, New Delhi. Safdarjang Development Area, New Delhi – 110 016. (PAN : AAACS0206P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Dinodia, CA Shri Ravi Kumar, CAR Shri Shubham, CA REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 12.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are fi…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.4539/Del/2017 (Assessment Year: 2013-14) SRF Limited, vs. ACIT, Circle 1, C – 8, Commercial Complex, LTU, New Delhi. Safdarjang Development Area, New Delhi – 110 016. (PAN : AAACS0206P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Dinodia, CA Shri Ravi Kumar, CAR Shri Shubham, CA REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 12.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are fi…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 With Assessment year 2016-17 With Assessment year 2015-16 DCM Shriram Industries Vs. ACIT, Ltd., Circle -7(1), 6th Floor, Kanchenjunga Delhi Building, 18 Barakhamba Road, New Delhi PAN :AAACD0204C (Appellant) (Respondent) Appellant by Sh. Pradeep Dinodia, CA Sh. Ravi Kumar, CA Respondent by Sh. Mahesh Shah, CIT(DR) Sh. Sanjay Kumar, Sr. DR Date of hearing 17.02.2023 Date of pronouncement 15.03.2023 ORDER PER SAKTIJIT DEY, JM: Captioned appea…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 With Assessment year 2016-17 With Assessment year 2015-16 DCM Shriram Industries Vs. ACIT, Ltd., Circle -7(1), 6th Floor, Kanchenjunga Delhi Building, 18 Barakhamba Road, New Delhi PAN :AAACD0204C (Appellant) (Respondent) Appellant by Sh. Pradeep Dinodia, CA Sh. Ravi Kumar, CA Respondent by Sh. Mahesh Shah, CIT(DR) Sh. Sanjay Kumar, Sr. DR Date of hearing 17.02.2023 Date of pronouncement 15.03.2023 ORDER PER SAKTIJIT DEY, JM: Captioned appea…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 With Assessment year 2016-17 With Assessment year 2015-16 DCM Shriram Industries Vs. ACIT, Ltd., Circle -7(1), 6th Floor, Kanchenjunga Delhi Building, 18 Barakhamba Road, New Delhi PAN :AAACD0204C (Appellant) (Respondent) Appellant by Sh. Pradeep Dinodia, CA Sh. Ravi Kumar, CA Respondent by Sh. Mahesh Shah, CIT(DR) Sh. Sanjay Kumar, Sr. DR Date of hearing 17.02.2023 Date of pronouncement 15.03.2023 ORDER PER SAKTIJIT DEY, JM: Captioned appea…

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

ITA 5892/DEL/2019[2008-09]Status: DisposedITAT Delhi23 Jan 2023AY 2008-09

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No.5892/Del/2019, A.Y. 2008-09

Section 115JSection 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5892/Del/2019, A.Y. 2008-09 M/s. SRF Limited, Vs. ACIT, C-8, Commercial Complex, Circle-1, LTU, Safdarjung Development Area, New Delhi New Delhi-110016 Assessee by Shri Pradeep Dinodia, Sh. Ravi Kumar, & Sh. Harish Dhamija, CA Revenue by Shri H.K.Choudhary, CIT- DR Date of hearing: 19.01.2023 Date of Pronouncement: 23.01.2023 ORDER Per Anubhav Sharma, JM : The appeal has been filed by the Assessee against order dated 26.03.2013 in Appeal No. 444/11-12…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH‘G’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SRF Limited, Asst.CIT, LTU,Unit No.236 & 237, Circle-1, Second Floor,Delhi-17 Vs. LTU, New Delhi. DLF Galleria, Mayur Palace, Mayur Vihar Phase-1 Extention, Delhi-110 091. PAN-AAACS 0206P (Appellant) (Respondent) Appellant By Sh. Pradeep Dinodia, CA Respondent by Sh. Anil Kumar Sharma, Sr.DR Date of Hearing 11.11.2021 Date of Pronouncement 07.02.2022 ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the as…

M/S. RAJSHREE SUGARS & CHEMICALS LTD.,COIMBATORE vs. ACIT, COIMBATORE

In the result, Ground Nos

ITA 1126/CHNY/2011[2007-08]Status: DisposedITAT Chennai05 Dec 2019AY 2007-08

For Respondent: Mr. M. Srinivasa Rao, CIT-DR

Section 80I

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1126/Chny/2011 धनिाजरण वर्ज /Assessment Year: 2007-08 M/s. Rajshree Sugars and Chemicals The Assistant Commissioner of Limited, Income Tax, “The Uffizi” Vs. Company Circle – IV (1), No.338, Avanashi Road, Coimbatore Peelamedu, Combatore – 641 [PAN: AABCR 4179D] (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) Mr. R. Vijayaraghavan, Advocate…

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

ITA 2963/CHNY/2017[2014-15]Status: DisposedITAT Chennai04 Dec 2019AY 2014-15

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…was against the action of the learned CIT(A) in confirming the action of the learned Assessing Officer in treating the sale of carbon credits as Revenue receipts based on the decision in the case of Apollo Tyres Limited by ITAT Cochin Bench reported in [2014] 47 Taxmann.com 416. It was a submission by the learned Authorized Representative that the said decision was contrary to the earlier decision in the case of My Home Power Limited passed by ITAT Hyderabad Bench. It was a submission that both the Cochin Bench decision and the Hyderabad Bench decision had been challenged before the respective Hon’ble High Courts…

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

ITA 2962/CHNY/2017[2013-14]Status: DisposedITAT Chennai04 Dec 2019AY 2013-14

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…was against the action of the learned CIT(A) in confirming the action of the learned Assessing Officer in treating the sale of carbon credits as Revenue receipts based on the decision in the case of Apollo Tyres Limited by ITAT Cochin Bench reported in [2014] 47 Taxmann.com 416. It was a submission by the learned Authorized Representative that the said decision was contrary to the earlier decision in the case of My Home Power Limited passed by ITAT Hyderabad Bench. It was a submission that both the Cochin Bench decision and the Hyderabad Bench decision had been challenged before the respective Hon’ble High Courts…

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

ITA 2961/CHNY/2017[2012-13]Status: DisposedITAT Chennai04 Dec 2019AY 2012-13

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…was against the action of the learned CIT(A) in confirming the action of the learned Assessing Officer in treating the sale of carbon credits as Revenue receipts based on the decision in the case of Apollo Tyres Limited by ITAT Cochin Bench reported in [2014] 47 Taxmann.com 416. It was a submission by the learned Authorized Representative that the said decision was contrary to the earlier decision in the case of My Home Power Limited passed by ITAT Hyderabad Bench. It was a submission that both the Cochin Bench decision and the Hyderabad Bench decision had been challenged before the respective Hon’ble High Courts…

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

ITA 2960/CHNY/2017[2011-12]Status: DisposedITAT Chennai04 Dec 2019AY 2011-12

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…was against the action of the learned CIT(A) in confirming the action of the learned Assessing Officer in treating the sale of carbon credits as Revenue receipts based on the decision in the case of Apollo Tyres Limited by ITAT Cochin Bench reported in [2014] 47 Taxmann.com 416. It was a submission by the learned Authorized Representative that the said decision was contrary to the earlier decision in the case of My Home Power Limited passed by ITAT Hyderabad Bench. It was a submission that both the Cochin Bench decision and the Hyderabad Bench decision had been challenged before the respective Hon’ble High Courts…

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

ITA 2958/CHNY/2017[2009-10]Status: DisposedITAT Chennai04 Dec 2019AY 2009-10

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…was against the action of the learned CIT(A) in confirming the action of the learned Assessing Officer in treating the sale of carbon credits as Revenue receipts based on the decision in the case of Apollo Tyres Limited by ITAT Cochin Bench reported in [2014] 47 Taxmann.com 416. It was a submission by the learned Authorized Representative that the said decision was contrary to the earlier decision in the case of My Home Power Limited passed by ITAT Hyderabad Bench. It was a submission that both the Cochin Bench decision and the Hyderabad Bench decision had been challenged before the respective Hon’ble High Courts…

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

ITA 2957/CHNY/2017[2008-09]Status: DisposedITAT Chennai04 Dec 2019AY 2008-09

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…was against the action of the learned CIT(A) in confirming the action of the learned Assessing Officer in treating the sale of carbon credits as Revenue receipts based on the decision in the case of Apollo Tyres Limited by ITAT Cochin Bench reported in [2014] 47 Taxmann.com 416. It was a submission by the learned Authorized Representative that the said decision was contrary to the earlier decision in the case of My Home Power Limited passed by ITAT Hyderabad Bench. It was a submission that both the Cochin Bench decision and the Hyderabad Bench decision had been challenged before the respective Hon’ble High Courts…

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

In the result, the appeal of the assessee in I

ITA 2810/CHNY/2017[2013-14]Status: DisposedITAT Chennai04 Dec 2019AY 2013-14

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…was against the action of the learned CIT(A) in confirming the action of the learned Assessing Officer in treating the sale of carbon credits as Revenue receipts based on the decision in the case of Apollo Tyres Limited by ITAT Cochin Bench reported in [2014] 47 Taxmann.com 416. It was a submission by the learned Authorized Representative that the said decision was contrary to the earlier decision in the case of My Home Power Limited passed by ITAT Hyderabad Bench. It was a submission that both the Cochin Bench decision and the Hyderabad Bench decision had been challenged before the respective Hon’ble High Courts…

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

In the result, the appeal of the assessee in I

ITA 2809/CHNY/2017[2012-13]Status: DisposedITAT Chennai04 Dec 2019AY 2012-13

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…was against the action of the learned CIT(A) in confirming the action of the learned Assessing Officer in treating the sale of carbon credits as Revenue receipts based on the decision in the case of Apollo Tyres Limited by ITAT Cochin Bench reported in [2014] 47 Taxmann.com 416. It was a submission by the learned Authorized Representative that the said decision was contrary to the earlier decision in the case of My Home Power Limited passed by ITAT Hyderabad Bench. It was a submission that both the Cochin Bench decision and the Hyderabad Bench decision had been challenged before the respective Hon’ble High Courts…

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

In the result, the appeal of the assessee in I

ITA 2808/CHNY/2017[2011-12]Status: DisposedITAT Chennai04 Dec 2019AY 2011-12

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…was against the action of the learned CIT(A) in confirming the action of the learned Assessing Officer in treating the sale of carbon credits as Revenue receipts based on the decision in the case of Apollo Tyres Limited by ITAT Cochin Bench reported in [2014] 47 Taxmann.com 416. It was a submission by the learned Authorized Representative that the said decision was contrary to the earlier decision in the case of My Home Power Limited passed by ITAT Hyderabad Bench. It was a submission that both the Cochin Bench decision and the Hyderabad Bench decision had been challenged before the respective Hon’ble High Courts…

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

In the result, the appeal of the assessee in I

ITA 2807/CHNY/2017[2010-11]Status: DisposedITAT Chennai04 Dec 2019AY 2010-11

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…was against the action of the learned CIT(A) in confirming the action of the learned Assessing Officer in treating the sale of carbon credits as Revenue receipts based on the decision in the case of Apollo Tyres Limited by ITAT Cochin Bench reported in [2014] 47 Taxmann.com 416. It was a submission by the learned Authorized Representative that the said decision was contrary to the earlier decision in the case of My Home Power Limited passed by ITAT Hyderabad Bench. It was a submission that both the Cochin Bench decision and the Hyderabad Bench decision had been challenged before the respective Hon’ble High Courts…

DCIT, NEW DELHI vs. M/S. SRF LTD., GURGAON

In the result, the appeal of the Revenue is dismissed, and the appeal of the assessee is allowed in part for statistical purpose

ITA 3849/DEL/2013[2008-09]Status: DisposedITAT Delhi15 Nov 2017AY 2008-09

Bench: Sh.G.D.Agrawal, Hon’Ble & Sh.K.N.Charyvs Srf Ltd., Dcit, Circle-9(1), Room No.163, Block-C, Sector-45, Gurgaon. C.R. Building, New Delhi. Pan-Aaacs0206P (Appellant) (Respondent) Vs Jcit (Osd), Srf Ltd., Unitech Crest, Greenwood City, Circle-9(1), Block-C, Sector-45, Gurgaon-122003. New Delhi. Pan-Aaacs0206P (Appellant) (Respondent) Appellant By Sh.S.S.Rana, Cit Dr Respondent By Sh. Pradeep Dinodia, Ca & Sh. R.K.Kapoor, Ca Date Of Hearing 12.10.2017 Date Of Pronouncement 15.11.2017

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SH.G.D.AGRAWAL, HON’BLE PRESIDENT AND SH.K.N.CHARY, JUDICIAL MEMBER vs SRF Ltd., DCIT, Circle-9(1), Room No.163, Block-C, Sector-45, Gurgaon. C.R. Building, New Delhi. PAN-AAACS0206P (Appellant) (Respondent) vs JCIT (OSD), SRF Ltd., Unitech Crest, Greenwood City, Circle-9(1), Block-C, Sector-45, Gurgaon-122003. New Delhi. PAN-AAACS0206P (Appellant) (Respondent) Appellant by Sh.S.S.Rana, CIT DR Respondent by Sh. Pradeep Dinodia, CA & Sh. R.K.Kapoor, CA Date of Hearing 12.10.2017 Date of Pronouncement 15.11.2017 ORDER PER K.N.CHARY, JUDICIAL ME…

ACIT v. Gurjargravures (P.) Ltd.

Issues it is cited on

Judgments citing ACIT v. Gurjargravures (P.) Ltd.

SRF LIMITED,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

SRF LTD.,NEW DELHI vs. ACIT, NEW DELHI

DCM SHRIRAM INDUSTRIES LIMITED,NEW DELHI vs. ACIT, CIRCLE-7(1), DELHI

DCM SHRIRAM INDUSTRIES LTD,NEW DELHI vs. ADDI. CIT NATIONAL E - ASSESMENT CENTRE, NEW DELHI

DCM SHRIRAM INDUSTRIES LTD,NEW DELHI vs. ADDI. CIT SPECIAL RANGE-3, NEW DELHI

SRF LTD.,,GURGAON vs. ADDL CIT, NEW DELHI

SRF LIMITED,NEW DELHI vs. ACIT, CIRCLE- 1, LTU, NEW DELHI

SRF LIMITED,NEW DELHI vs. ACIT, CIRCLE- 1, LTU, NEW DELHI

M/S. RAJSHREE SUGARS & CHEMICALS LTD.,COIMBATORE vs. ACIT, COIMBATORE

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

DCIT, NEW DELHI vs. M/S. SRF LTD., GURGAON