Asstt. CIT v. Sial SBEC Bioenergy Ltd.

4 SOT 730Income Tax Appellate Tribunal2004#15804 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10BSection 143(2)Section 144C(5)Section 1948: Section 43ASection 1961: Section 143(3)Section 1961: Section 144BSection 1961: Section 144C(13)Section 1961: Section 80G

Issues it is cited on

section 10b(8)business transfer agreementintra group servicesmat creditdepreciation on goodwillspecified domestic transactionfar analysissection 32(1)(ii)transactional net margin methodtested partyweighted deductionsection 92b

Judgments citing Asstt. CIT v. Sial SBEC Bioenergy Ltd.

Satia Industries Limited, Muktsar vs. DCIT/ACIT Circle I, Bathinda

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

ITA 702/ASR/2024[2021-22]Status: DisposedITAT Amritsar16 Dec 2025AY 2021-22

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 143(3)Section 144C(1)Section 144C(2)Section 144C(5)Section 80Section 80GSection 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL HEARING) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 702/Asr/2024 Assessment Year: 2021-22 Satia Industries Limited Vs. DCIT/ACIT Circle 1, Vill. Rupana, Malout Road, Bathinda Distt. Muktsar-152026, Punjab [PAN: AACCS 7233A] (Respondent) (Appellant) Appellant by : Sh. Rohit Kapoor, Adv. & Sh. V.S. Aggarwal, I.T.P. : Respondent by Mrs. Roshanta Kumari Meena, CIT-DR Date of Hearing : 22.09.2025 Date of Pronouncement : 16.12.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed again…

Srf Limited, Delhi vs. Assistant / Deputy Commissioner of Income Tax, Circle 10(1), New Delhi, Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 5618/DEL/2024[2021-22]Status: DisposedITAT Delhi12 Dec 2025AY 2021-22
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…6. 55. Further, the Ld. AR reliance on the various judicial pronouncements advocating adoption of SEB rates for benchmarking transfer of electricity. - Gujarat Alkalies & Chemicals Ltd. [[2017] 88 taxmann.com 722 (Gujarat)] - Sial SBEC Bioenergy Ltd. {[2004] 4 SOT 730 (DELHI)} - Godavari Power & Ispat [2014] 42 taxmann.com 551 (Chhattisgarh) - Reliance Industries Ltd. [2019] 102 taxmann.com 372 (Bombay) DCIT vs. M/s. Balarampur Chini Mills Ltd. (ITA No. 1672/Kol/2019) CIT vs. Kanoria Chemicals & Industries Ltd. [2013] 35 taxmann.com 566 (Calcutta) - Graphite India Ltd. [ITA Nos.304-305/Kol/2008] Gujarat Fluor Ch…

Srf Limited, Delhi vs. ACIT, Circle-10(1), Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1449/DEL/2022[2018-19]Status: DisposedITAT Delhi12 Dec 2025AY 2018-19
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…6. 55. Further, the Ld. AR reliance on the various judicial pronouncements advocating adoption of SEB rates for benchmarking transfer of electricity. - Gujarat Alkalies & Chemicals Ltd. [[2017] 88 taxmann.com 722 (Gujarat)] - Sial SBEC Bioenergy Ltd. {[2004] 4 SOT 730 (DELHI)} - Godavari Power & Ispat [2014] 42 taxmann.com 551 (Chhattisgarh) - Reliance Industries Ltd. [2019] 102 taxmann.com 372 (Bombay) DCIT vs. M/s. Balarampur Chini Mills Ltd. (ITA No. 1672/Kol/2019) CIT vs. Kanoria Chemicals & Industries Ltd. [2013] 35 taxmann.com 566 (Calcutta) - Graphite India Ltd. [ITA Nos.304-305/Kol/2008] Gujarat Fluor Ch…

Srf Limited, New Delhi vs. ACIT, Circle-10(1), Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1448/DEL/2022[2017-18]Status: DisposedITAT Delhi12 Dec 2025AY 2017-18
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

…6. 55. Further, the Ld. AR reliance on the various judicial pronouncements advocating adoption of SEB rates for benchmarking transfer of electricity. - Gujarat Alkalies & Chemicals Ltd. [[2017] 88 taxmann.com 722 (Gujarat)] - Sial SBEC Bioenergy Ltd. {[2004] 4 SOT 730 (DELHI)} - Godavari Power & Ispat [2014] 42 taxmann.com 551 (Chhattisgarh) - Reliance Industries Ltd. [2019] 102 taxmann.com 372 (Bombay) DCIT vs. M/s. Balarampur Chini Mills Ltd. (ITA No. 1672/Kol/2019) CIT vs. Kanoria Chemicals & Industries Ltd. [2013] 35 taxmann.com 566 (Calcutta) - Graphite India Ltd. [ITA Nos.304-305/Kol/2008] Gujarat Fluor Ch…

Satia Industries Limited, Muktsar, Punjab vs. DCIT, ACIT Circle 1, Bathinda

In the result, the appeal is partly allowed

ITA 527/ASR/2024[2020-21]Status: DisposedITAT Amritsar28 Feb 2025AY 2020-21

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकरअपीलसं./Ita No. 527/Asr/2024 िनधा"रणवष" / Assessment Year : 2020-21

For Appellant: S/Shri Sudhir SehgalFor Respondent: Shri K. Mehboob Ali Khan, CIT DR
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘DIVISION BENCH’, AMRITSAR BEFORE SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 527/Asr/2024 िनधा"रणवष" / Assessment Year : 2020-21 Satia Industries The DCIT, ACIT बनाम Limited, Circle-1, Village Rupana, Bathinda Malout Road, Muktsar. "थायीलेखासं./PAN NO: AACCS7233A अपीलाथ"/Assessee ""यथ"/Respondent ( HybridHearing ) िनधा"रतीक"ओरसे/Assessee by : S/Shri Sudhir Sehgal, Shri Rohit Kapoor, CA and Shri V.S. Aggarwal, ITP राज"वक"ओरसे/ Revenue by :Shri K. Mehboob Ali Khan, CIT DR सुनवाईक"तार#ख/Date of Hearing : 26.12.2024…

Rainbow Papers Limited., Ahmedabad vs. Dy.Commissioner of Income Tax, Circle-3(1)(2), Ahmedabad

In the result, appeal filed by the Revenue is dismissed

ITA 3408/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Sulabh Padshah, ARFor Respondent: Shri Alok Singh, CIT/ D.R
Section 80Section 80I

…energy. And it is another form of power and therefore, it would qualify for the deduction under section 80-IA. For this contention, the assessee relied on the decision of HonTDle ITAT in the case of Sial SBEC Bio energy Ltd v/s Dy. Commissioner, (Delhi)(2004) 4 SOT 730( Delhi). But ld. A.O. was not agree with the contention of the assessee and made addition of Rs. 11,81,25,616. 6. Against the said order, assessee preferred first statutory appeal before the ld. CIT(A) who confirmed the action of the ld. A.O. 7. Now appellant has come before us and has filed its second statutory appeal . Assessee cited an order of…

Asstt. CIT v. Sial SBEC Bioenergy Ltd. (4 SOT 730) — Cited in 6 Judgments | BharatTax