Addl. CIT v. Bilakhia

49 Taxmann.com 91Reported decision2014#7471 most cited

What is Addl. CIT v. Bilakhia authority for?

Adjustments to book profits under Section 115JB are limited to items specifically mentioned in the Explanation to that section.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2024.

Also referred to as

Addl. CIT vs. Bilakhia · 49 taxmann.com 91 · Section 115JB · book profits · adjustment · capital grant · subsidies · Explanation to Section 115JB

Issues it is cited on

section 32(1)(iia)section 43(1)section 115jb(2)additional depreciationunabsorbed depreciationsection 32(1)interest under section 234ainterest under section 234bmiscellaneous applicationbook profitssection 270section 32

Judgments citing Addl. CIT v. Bilakhia

Uttar Gujarat Vij Company Limited, Mehsana vs. The Dy.CIT, Circle-2(1)(1), Vadodara

In the result, Ground No

ITA 294/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.292 to 294/Ahd/2023 (A.Y.s: 2016-17 to 2018-19) Uttar Gujarat Vij Company Ltd. Vs. Deputy Commissioner of Visnagar Road, Income Tax, Mehsana-384001 Circle-2(1)(1), Vadodara [PAN No.AAACU6551F] (Appellant) .. (Respondent) I.T.A. Nos.269 to 271/Ahd/2023 (A.Y.s: 2016-17 to 2018-19) Assistant Commissioner of Income Vs. Uttar Gujarat Vij Company Tax, Ltd., Circle-2(1)(1), Visnagar Road, Vadodara Mehsana-384001 [PAN No.AAACU6551k] (Appellant) .. (Respondent…

Uttar Gujarat Vij Company Limited, Mehsana vs. The Dy.CIT, Circle-2(1)(1), Vadodara

In the result, Ground No

ITA 293/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.292 to 294/Ahd/2023 (A.Y.s: 2016-17 to 2018-19) Uttar Gujarat Vij Company Ltd. Vs. Deputy Commissioner of Visnagar Road, Income Tax, Mehsana-384001 Circle-2(1)(1), Vadodara [PAN No.AAACU6551F] (Appellant) .. (Respondent) I.T.A. Nos.269 to 271/Ahd/2023 (A.Y.s: 2016-17 to 2018-19) Assistant Commissioner of Income Vs. Uttar Gujarat Vij Company Tax, Ltd., Circle-2(1)(1), Visnagar Road, Vadodara Mehsana-384001 [PAN No.AAACU6551k] (Appellant) .. (Respondent…

Uttar Gujarat Vij Company Limited, Mehsana vs. The Dy.CIT, Circle-2(1)(1), Vadodara

In the result, Ground No

ITA 292/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.292 to 294/Ahd/2023 (A.Y.s: 2016-17 to 2018-19) Uttar Gujarat Vij Company Ltd. Vs. Deputy Commissioner of Visnagar Road, Income Tax, Mehsana-384001 Circle-2(1)(1), Vadodara [PAN No.AAACU6551F] (Appellant) .. (Respondent) I.T.A. Nos.269 to 271/Ahd/2023 (A.Y.s: 2016-17 to 2018-19) Assistant Commissioner of Income Vs. Uttar Gujarat Vij Company Tax, Ltd., Circle-2(1)(1), Visnagar Road, Vadodara Mehsana-384001 [PAN No.AAACU6551k] (Appellant) .. (Respondent…

The ACIT, Circle-2(1)(1), Vadodara vs. Uttar Gujarat Vij Company Limited, Mehsana

In the result, Ground No

ITA 271/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.292 to 294/Ahd/2023 (A.Y.s: 2016-17 to 2018-19) Uttar Gujarat Vij Company Ltd. Vs. Deputy Commissioner of Visnagar Road, Income Tax, Mehsana-384001 Circle-2(1)(1), Vadodara [PAN No.AAACU6551F] (Appellant) .. (Respondent) I.T.A. Nos.269 to 271/Ahd/2023 (A.Y.s: 2016-17 to 2018-19) Assistant Commissioner of Income Vs. Uttar Gujarat Vij Company Tax, Ltd., Circle-2(1)(1), Visnagar Road, Vadodara Mehsana-384001 [PAN No.AAACU6551k] (Appellant) .. (Respondent…

The ACIT, Circle-2(1)(1), Vadodara vs. Uttar Gujarat Vij Company Limited, Mehsana

In the result, Ground No

ITA 270/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.292 to 294/Ahd/2023 (A.Y.s: 2016-17 to 2018-19) Uttar Gujarat Vij Company Ltd. Vs. Deputy Commissioner of Visnagar Road, Income Tax, Mehsana-384001 Circle-2(1)(1), Vadodara [PAN No.AAACU6551F] (Appellant) .. (Respondent) I.T.A. Nos.269 to 271/Ahd/2023 (A.Y.s: 2016-17 to 2018-19) Assistant Commissioner of Income Vs. Uttar Gujarat Vij Company Tax, Ltd., Circle-2(1)(1), Visnagar Road, Vadodara Mehsana-384001 [PAN No.AAACU6551k] (Appellant) .. (Respondent…

The ACIT, Circle-2(1)(1), Vadodara vs. Uttar Gujarat Vij Company Limited, Mehsana

In the result, Ground No

ITA 269/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.292 to 294/Ahd/2023 (A.Y.s: 2016-17 to 2018-19) Uttar Gujarat Vij Company Ltd. Vs. Deputy Commissioner of Visnagar Road, Income Tax, Mehsana-384001 Circle-2(1)(1), Vadodara [PAN No.AAACU6551F] (Appellant) .. (Respondent) I.T.A. Nos.269 to 271/Ahd/2023 (A.Y.s: 2016-17 to 2018-19) Assistant Commissioner of Income Vs. Uttar Gujarat Vij Company Tax, Ltd., Circle-2(1)(1), Visnagar Road, Vadodara Mehsana-384001 [PAN No.AAACU6551k] (Appellant) .. (Respondent…

The Income Tax Officer, Ward-2(1)(1), Baroda vs. Uttar Gujarat Vij Company Ltd., Mehsana

ITA 617/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2014-15

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2010-11

For Appellant: Shri M.J Shah, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT DR
Section 115JSection 142Section 143(2)Section 234BSection 50

…ITA Nos.2089/A/2013, 1751/A/2016, 1968/A/2016 445/A/2018, 446/A/2018, 616/A/2018 & 617/A/2018 A.Ys. 2010-11, 2012-13, 2012-13, 2013-14, 2014-15, 2013-14 & 2014-15 respectively Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2010-11 Uttar Gujarat Vij Company Ltd., vs. Asstt. Commissioner of Income Tax Visnagar Road, Circle – 4, Baroda. Mehsana – 384 001. [PAN – AAACU 6551 F] Assessment Year: 2012-13 Uttar Gujarat Vij Company Ltd., vs. Income Tax Officer, Visnagar Road, Ward – 2(1)…

The DCIT, Circle-2(1)(1), Baroda vs. Uttar Gujarat Vij Company Ltd., Mehsana

ITA 616/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2010-11

For Appellant: Shri M.J Shah, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT DR
Section 115JSection 142Section 143(2)Section 234BSection 50

…ITA Nos.2089/A/2013, 1751/A/2016, 1968/A/2016 445/A/2018, 446/A/2018, 616/A/2018 & 617/A/2018 A.Ys. 2010-11, 2012-13, 2012-13, 2013-14, 2014-15, 2013-14 & 2014-15 respectively Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2010-11 Uttar Gujarat Vij Company Ltd., vs. Asstt. Commissioner of Income Tax Visnagar Road, Circle – 4, Baroda. Mehsana – 384 001. [PAN – AAACU 6551 F] Assessment Year: 2012-13 Uttar Gujarat Vij Company Ltd., vs. Income Tax Officer, Visnagar Road, Ward – 2(1)…

Uttar Gujarat Vij Company Ltd., Mehsana vs. The DCIT, Circle-2(1)(1), Baroda

ITA 446/AHD/2018[2014-15]Status: FixedITAT Ahmedabad24 Aug 2022AY 2014-15

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2010-11

For Appellant: Shri M.J Shah, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT DR
Section 115JSection 142Section 143(2)Section 234BSection 50

…ITA Nos.2089/A/2013, 1751/A/2016, 1968/A/2016 445/A/2018, 446/A/2018, 616/A/2018 & 617/A/2018 A.Ys. 2010-11, 2012-13, 2012-13, 2013-14, 2014-15, 2013-14 & 2014-15 respectively Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2010-11 Uttar Gujarat Vij Company Ltd., vs. Asstt. Commissioner of Income Tax Visnagar Road, Circle – 4, Baroda. Mehsana – 384 001. [PAN – AAACU 6551 F] Assessment Year: 2012-13 Uttar Gujarat Vij Company Ltd., vs. Income Tax Officer, Visnagar Road, Ward – 2(1)…

Uttar Gujarat Vij Company Ltd., Mehsana vs. The Income Tax Officer, Ward-2(1)(4), Baroda

ITA 445/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2010-11

For Appellant: Shri M.J Shah, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT DR
Section 115JSection 142Section 143(2)Section 234BSection 50

…ITA Nos.2089/A/2013, 1751/A/2016, 1968/A/2016 445/A/2018, 446/A/2018, 616/A/2018 & 617/A/2018 A.Ys. 2010-11, 2012-13, 2012-13, 2013-14, 2014-15, 2013-14 & 2014-15 respectively Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2010-11 Uttar Gujarat Vij Company Ltd., vs. Asstt. Commissioner of Income Tax Visnagar Road, Circle – 4, Baroda. Mehsana – 384 001. [PAN – AAACU 6551 F] Assessment Year: 2012-13 Uttar Gujarat Vij Company Ltd., vs. Income Tax Officer, Visnagar Road, Ward – 2(1)…

The Dy. Commissioner of Income Tax, Circle-2(1)(1), Baroda vs. M/S. Uttar Gujarat Vij Company Ltd., Mehsana

ITA 1968/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2012-13

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2010-11

For Appellant: Shri M.J Shah, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT DR
Section 115JSection 142Section 143(2)Section 234BSection 50

…ITA Nos.2089/A/2013, 1751/A/2016, 1968/A/2016 445/A/2018, 446/A/2018, 616/A/2018 & 617/A/2018 A.Ys. 2010-11, 2012-13, 2012-13, 2013-14, 2014-15, 2013-14 & 2014-15 respectively Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2010-11 Uttar Gujarat Vij Company Ltd., vs. Asstt. Commissioner of Income Tax Visnagar Road, Circle – 4, Baroda. Mehsana – 384 001. [PAN – AAACU 6551 F] Assessment Year: 2012-13 Uttar Gujarat Vij Company Ltd., vs. Income Tax Officer, Visnagar Road, Ward – 2(1)…

Uttar Gujarat Vij Company Ltd., Mehsana vs. The Income Tax Officer, Ward-2(1)(4), Baroda

ITA 1751/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2012-13

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2010-11

For Appellant: Shri M.J Shah, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT DR
Section 115JSection 142Section 143(2)Section 234BSection 50

…ITA Nos.2089/A/2013, 1751/A/2016, 1968/A/2016 445/A/2018, 446/A/2018, 616/A/2018 & 617/A/2018 A.Ys. 2010-11, 2012-13, 2012-13, 2013-14, 2014-15, 2013-14 & 2014-15 respectively Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2010-11 Uttar Gujarat Vij Company Ltd., vs. Asstt. Commissioner of Income Tax Visnagar Road, Circle – 4, Baroda. Mehsana – 384 001. [PAN – AAACU 6551 F] Assessment Year: 2012-13 Uttar Gujarat Vij Company Ltd., vs. Income Tax Officer, Visnagar Road, Ward – 2(1)…

Uttar Gujarat Vij Company Ltd., Mehsana vs. The ACIT, Circle 4, Baroda

ITA 2089/AHD/2013[2010-11]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2010-11

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2010-11

For Appellant: Shri M.J Shah, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT DR
Section 115JSection 142Section 143(2)Section 234BSection 50

…ITA Nos.2089/A/2013, 1751/A/2016, 1968/A/2016 445/A/2018, 446/A/2018, 616/A/2018 & 617/A/2018 A.Ys. 2010-11, 2012-13, 2012-13, 2013-14, 2014-15, 2013-14 & 2014-15 respectively Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2010-11 Uttar Gujarat Vij Company Ltd., vs. Asstt. Commissioner of Income Tax Visnagar Road, Circle – 4, Baroda. Mehsana – 384 001. [PAN – AAACU 6551 F] Assessment Year: 2012-13 Uttar Gujarat Vij Company Ltd., vs. Income Tax Officer, Visnagar Road, Ward – 2(1)…

Madhya Gujarat Vij Company Ltd., Baroda vs. ACIT, Circle-2(1)(2), Baroda

In the result, appeal of the assessee is allowed

ITA 1038/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2008-09

Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2008-09 Madhya Gujarat Vij Company Ltd. Acit, Cir.2(1)(2) Sardar Patel Vidyut Bhavan Vs Baroda. Race Course Circle, Baroda Pan : Aadcm 7339 H

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Vijaykumar Jaiswal, CIT-DR
Section 115JSection 143(3)Section 147Section 148Section 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE S/SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2008-09 Madhya Gujarat Vij Company Ltd. ACIT, Cir.2(1)(2) Sardar Patel Vidyut Bhavan Vs Baroda. Race Course Circle, Baroda PAN : AADCM 7339 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri M.K. Patel, Advocate Reven…

Nerka Chemicals P. Ltd, Gujrat vs. Asst CIT Cen Cir 38, Mumbai

In the result this ground of appeal is allowed for statistical purpose

ITA 4423/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Aug 2018AY 2009-10

Bench: Shri R.C. Sharma, Accountant Mamber & Shri Pawan Singh

For Respondent: Sh. Girish Dave Special
Section 115Section 115JSection 14ASection 2(22)(a)Section 253Section 254(1)Section 28Section 56(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MAMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 4585/Mum/2015(Assessment Year- 2010-11) Nerka Chemical Private Limited, Deputy Commissioner of Income 50-51, B-11, GIDC Estate, Vapi, tax, Central Circle-6(3), District Valsad, Gujarat, Aayakar Bhavan, Vs. PIN - 396195 M.K. Road, Mumbai-400020. PAN: AAACN9337Q (Appellant) (Respondent) Assessee by Sh. P.J. Pardiwala Sr. Advocate with : Sh. Jos Sinhgwi Advocate Sh.Kirit Kamdar-CA Revenue by : Sh. Girish Dave Special Counsel/ Advocate with Sh. Suman Kumar Sr. DR also as…

Addl. CIT v. Bilakhia (49 Taxmann.com 91) — Cited in 15 Judgments | BharatTax