Asia Power Projects Private Ltd. v. DCIT

49 Taxmann.com 428Reported decision2014#21090 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 10(38)Section 115BBESection 36(1)(vii)Section 37Section 68Section 69C

Judgments citing Asia Power Projects Private Ltd. v. DCIT

ROSE SERVICED APARTMENTS (INDIA) PVT. LTD,NEW DELHI vs. ACIT, CIRCLE-21(2), NEW DELHI

In the result, the appeal of assessee is partly allowed as above

ITA 4041/DEL/2019[2015-16]Status: DisposedITAT Delhi20 May 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 115BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 4041/Del/2019, A.Y. 2015-16 Rose Serviced Apartments Assistant Commissioner (India) Pvt. Ltd., of Income Tax, 5-E, Local shopping Centre, v/s Circle-21(2), Masjid Moth, Greater Kailash, C. R. Building, I P Estate Part-II, New Delhi New Delhi PAN: AAACP2712M (Appellant) (Respondent) Appellant by Shri Abhishek Kumar Jain, CA Sh. Shivam Bansal, CA Respondent by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 20/02/2025 Date of Pronouncement 20/05/202…

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. INDICON CONSTRUCTION PRIVATE LIMITED,, PUNE

Appeal is dismissed in above terms

ITA 1119/PUN/2017[2012-13]Status: DisposedITAT Pune26 Jul 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1119/Pun/2017 ननधधारण वषा / Assessment Year : 2012-13 .......अपऩलधथी / Appellant Dcit, Circle -11, Pune

For Appellant: Smt. Deepa KhareFor Respondent: Shri S.P. Walimbe
Section 143(3)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.1119/PUN/2017 ननधधारण वषा / Assessment Year : 2012-13 .......अपऩलधथी / Appellant DCIT, Circle -11, Pune बनधम / V/s. Indicon Construction Pvt. Ltd., 19A/1A/2B/3rd Floor, Rajdhani Complex, Pune Satara Road, Dhankawadi, Pune – 411 043 ……प्रत्यथी / Respondent PAN : AABC12999E Assessee by : Smt. Deepa Khare Revenue by : Shri S.P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 09.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 26.07.2022 आदे…

DATAFORMIX ENTERPRISE SOLUTIONS PRIVATE LIMITED ,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-17(1), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1421/HYD/2019[2013-14]Status: DisposedITAT Hyderabad23 Jun 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2013-14 Dataformix Enterprise V Ito,Ward-17(1) Solutions Private Limited S. Signature Towers 1-33-47, Rtc Colony, Kondapur Gunrock, Tirumalgiri Hyderabad-500 004 Secunderabad-500 0074

For Appellant: Shri Mohd Afzal, AdvocateFor Respondent: Shri K.P.R.R.Murthy

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2013-14 Dataformix enterprise V ITO,Ward-17(1) solutions Private Limited s. Signature Towers 1-33-47, RTC Colony, Kondapur Gunrock, Tirumalgiri Hyderabad-500 004 Secunderabad-500 0074 PAN : AADCD8133B (Appellant) (Respondent) Assessee by: Shri Mohd Afzal, Advocate Revenue by: Shri K.P.R.R.Murthy Date of hearing: 22.06.2022 Date of pronouncement: 23.06.2022 O R D E R Per Shri Laliet Kumar, J.M. This appeal is filed by the assessee, feeling…

ADITYA BIRLA POWER CO.LTD,MUMBAI vs. ASST CIT 8(1), MUMBAI

ITA 1115/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Sept 2018AY 2007-08

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.1115/Mum/2012 (िनधा"रणवष" / Assessment Year:2007-08) Aditya Birla Power Company Limited Assistant Commissioner Of C-1, Aditya Birla Centre Income Tax -8(1) बनाम/ Room No.204, 2Nd Floor S.K. Ahire Marg, Worli Vs. Mumbai-400 030 Aaykar Bhavan Mumbai-400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aabcb-7067-N (अपीलाथ"/Appellant) (""थ" / Respondent) : Revenue By : Rajesh Kumar Yadav,Ld.Dr Assessee By : Yogesh Thar & Hardik Nirmal, Ld.Ar’S सुनवाई की तारीख/ : 02/07/2018 Date Of Hearing घोषणा की तारीख / : 07/09/2018 Date Of Pronouncement

For Appellant: Yogesh Thar & Hardik Nirmal, Ld.AR’sFor Respondent: Rajesh Kumar Yadav,Ld.DR
Section 143(3)Section 28Section 36Section 36(2)Section 37(1)

…the assessee, was allowable to him in terms of Section 37(1) read with Section 28(1) provided the same was ascertained liability. Our view is duly fortified by the judgment of Hon’ble Karnataka High Court rendered in Asia Power Projects Private Ltd. Vs DCIT [49 Taxmann.com 428]. This decision of the Hon’ble Court along with catena of other decision has duly been considered by Hon’ble Madras High Court in recent judgment titled as Tamilnadu Magnesite Ltd. Vs. ACIT [95 Taxmann.com 239 dated 05/06/2018] wherein the matter has been concluded in the following manner:- 9. The above tax case appeals have been admitted…

Asia Power Projects Private Ltd. v. DCIT (49 Taxmann.com 428) — Cited in 4 Judgments | BharatTax