ACIT v. JSW Steel Limited

112 Taxmann.com 55Reported decision2019#2546 most cited

What is ACIT v. JSW Steel Limited authority for?

A coordinate bench of the Tribunal, in the case of ACIT Vs JSW Steel Limited, has inter alia made observations that are being relied upon by subsequent benches in their decisions.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2023.

Also referred to as

ACIT Vs JSW Steel Limited · 2019 · 112 Taxmann.com 55 · coordinate bench decision · Tribunal · relied upon · assessment

Sections most often in play

Section 14ASection 41(1)

Issues it is cited on

section 41(1)(a)section 38section 94section 43(1)section 80hcasus omissussection 32(1)(iia)additional depreciationinitial assessment yearsection 80hhcsection 80hhwritten down value

Judgments citing ACIT v. JSW Steel Limited

Greenply Industries Limited, Tinsukia vs. Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia

In the result, the appeal of the assessee for A

ITA 232/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

…ITA No. 232/GAU/2019 Assessment Year: 2014-2015 & Assessment Year: 2014-2015 Greenply Industries Limited, Tinsukia IN THE INCOME TAX APPELLATE TRIBUNAL, ‘GUWAHATI BENCH’ AT KOLKATA, [Virtual Court Hearing] Before Shri A.T. Varkey, Judicial Member & Shri Manish Borad, Accountant Member I.T.A. No. 232/GAU/2019 Assessment Year: 2014-2015 Greenply Industries Limited,.......................................................Appellant Makum Road, P.O. Tinsukia, Assam-786125 [PAN: AAACG7284R] -Vs.- Assistant Commissioner of Income Tax,.....................................Respondent Circle-Tinsukia, Aayakar Bhawan,…

Tmf Holding Ltd., Mumbai vs. Pr. CIT -1, Mumbai

ITA 1628/MUM/2020[2015-16]Status: DisposedITAT Mumbai22 Apr 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Bletmf Holdings Ltd., V. Pr.Cit – 1 {Formerly Known As Tata Motors Finance Ltd.,} 3Rd Floor, Room No. 330 10Th Floor, 106 A & B Aayakar Bhavan, M.K. Road Maker Chamber-Iii Mumbai - 400020 Nariman Point, Mumbai Pan: Aacct4644A (Appellant) (Respondent) Shri Nikhil Tiwari Assessee By : Department By : Shri S.N. Kabra

For Appellant: Department byFor Respondent: Shri S.N. Kabra
Section 115JSection 143(3)Section 14ASection 263Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER TMF Holdings Ltd., v. Pr.CIT – 1 {Formerly Known as Tata Motors Finance Ltd.,} 3rd Floor, Room No. 330 10th Floor, 106 A & B Aayakar Bhavan, M.K. Road Maker Chamber-III Mumbai - 400020 Nariman Point, Mumbai PAN: AACCT4644A (Appellant) (Respondent) Shri Nikhil Tiwari Assessee by : Department by : Shri S.N. Kabra Date of Hearing : 28.01.2022 Date of Pronouncement : 22.04.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee…

Jsw Steel Limited, Mumbai vs. Addlcit, Bangalore

858/M/2011

ITA 858/BANG/2011[2007-08]Status: DisposedITAT Mumbai16 Mar 2022AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Amarjit Singh () Assessment Year: 2007-08 Jsw Steel Limited, The Addl. Cit, Range 11, Jindal Mansion, 5A, Vs. Bangalore. Dr. G. Deshmukh Marg, Mumbai-400026. Pan No. Aaacj 4323 N Appellant Respondent Assessment Year: 2007-08 Dc. Cc.46, M/S Jsw Steel Ltd., R.No. 659, 6Th Floor, Aayakar Vs. Jindal Mansion, 5-A, Dr. G Bhavan, M.K. Road, Deshmukh Marg, Mumbai-20. Mumbai-400026. Pan No. Aaacj 4323 N Appellant Respondent Assessment Year: 2007-08 M/S Jsw Steel Ltd., Dcit, Central Circle 46, Jsw Centre, Bandra Kurla Vs. 6Th Flr., Aayakar Bhavan, M.K. Complex, Road, Mumbai-400051. Mumbai-400020. Pan No. Aaacj 4323 N Appellant Respondent

For Appellant: Mr. Danesh Bafna &For Respondent: Mr. Achal Sharma, CIT-DR
Section 14ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) Assessment Year: 2007-08 JSW Steel Limited, The Addl. CIT, Range 11, Jindal Mansion, 5A, Vs. Bangalore. Dr. G. Deshmukh Marg, Mumbai-400026. PAN No. AAACJ 4323 N Appellant Respondent Assessment Year: 2007-08 DC. CC.46, M/s JSW Steel Ltd., R.No. 659, 6th floor, Aayakar Vs. Jindal Mansion, 5-A, Dr. G Bhavan, M.K. Road, Deshmukh Marg, Mumbai-20. Mumbai-400026. PAN No. AAACJ 4323 N Appellant Respondent Assessment Year: 2007-08 M/s JSW Steel Ltd., DCIT, Central Circle 4…

Jsw Seel Ltd, Mumbai vs. DCIT Cen Cir 46, Mumbai

In the result, both appeals are dismissed

ITA 875/MUM/2015[2006-07]Status: DisposedITAT Mumbai10 Aug 2021AY 2006-07

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm) Jsw Steel Ltd. Dcit, Cc-46 6Th Floor, Aaykar Bhawan Jsw Centre, Bkc Complex Mumbai-400 051 Vs. M.K.Road, Mumbai-400 020

For Appellant: Shri Gaurav KabraFor Respondent: 01.06.2021
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) JSW Steel Ltd. DCIT, CC-46 6th Floor, Aaykar Bhawan JSW Centre, BKC Complex Mumbai-400 051 Vs. M.K.Road, Mumbai-400 020 PAN/GIR No. AAACJ4323N : (Assessee) (Revenue) & DCIT, CC-8(3) JSW Steel Ltd. [Erstwhile DCIT,CC-46] JSW Centre, BKC Complex Room No.659, Mumbai-400 051 Vs. 6th Floor, Aaykar Bhawan M.K.Road, Mumbai-400 020 PAN/GIR No. AAACJ4323N (Revenue) : (Assessee) Assessee by : Shri Gaurav Kabra : Shri Rajesh Kumar Revenue by : 01.06.2021 Date of Hearing Date of Pronouncement : 10 .08.2021 O…

DCIT Cen Cir 8(3) Erstwhile DCIT CC 46, Mumbai vs. Jsw Steel Ltd, Mumbai

In the result, both appeals are dismissed

ITA 1338/MUM/2015[2006-07]Status: DisposedITAT Mumbai10 Aug 2021AY 2006-07

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm) Jsw Steel Ltd. Dcit, Cc-46 6Th Floor, Aaykar Bhawan Jsw Centre, Bkc Complex Mumbai-400 051 Vs. M.K.Road, Mumbai-400 020

For Appellant: Shri Gaurav KabraFor Respondent: 01.06.2021
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) JSW Steel Ltd. DCIT, CC-46 6th Floor, Aaykar Bhawan JSW Centre, BKC Complex Mumbai-400 051 Vs. M.K.Road, Mumbai-400 020 PAN/GIR No. AAACJ4323N : (Assessee) (Revenue) & DCIT, CC-8(3) JSW Steel Ltd. [Erstwhile DCIT,CC-46] JSW Centre, BKC Complex Room No.659, Mumbai-400 051 Vs. 6th Floor, Aaykar Bhawan M.K.Road, Mumbai-400 020 PAN/GIR No. AAACJ4323N (Revenue) : (Assessee) Assessee by : Shri Gaurav Kabra : Shri Rajesh Kumar Revenue by : 01.06.2021 Date of Hearing Date of Pronouncement : 10 .08.2021 O…