Birla Corporation Ltd. v. DCIT

55 Taxmann.com 33Income Tax Appellate Tribunal2015#3567 most cited

What is Birla Corporation Ltd. v. DCIT authority for?

A subsidy received by an assessee for acquiring depreciable fixed assets cannot be reduced from the actual cost or written-down value (WDV) of those assets for the purpose of claiming depreciation. The subsidy itself is to be treated as capital receipt.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also referred to as

Birla Corporation Ltd v DCIT · section 43(1) · subsidy · actual cost · depreciation · capital receipt · WDV · Explanation 10

Also reported as

69 SOT 21737 ITR (Trib) 644

Issues it is cited on

section 80ib(2)section 11bsection 80ib(4)section 36(l)(iii)section 36(l)initial assessment yearsection 43(1)sanctioning authoritysection 80hhcsection 115jaasection 80ibsection 32(1)(iia)

Judgments citing Birla Corporation Ltd. v. DCIT

M/S. DEEPAK INDUSTRIES LTD.,KOLKATA vs. DCIT, CIRCLE - 6(1), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are partly allowed

ITA 467/KOL/2022[2019-2020]Status: DisposedITAT Kolkata10 Jan 2024AY 2019-2020

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139(1)Section 143(1)Section 2(24)(x)Section 234CSection 36(1)(va)Section 43(1)Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 466 & 467/Kol/2022 Assessment Year : 2018-19 & 2019-20 M/s. Deepak Industries Ltd. vs DCIT, Circle-6(1), Kolkata PAN: AAACD 8676 J Appellant Respondent Date of Hearing 03.11.2023 Date of Pronouncement 10.01.2024 For the Assessee Mr. Siddharth Jhajharia, FCA For the Revenue Mr. B.K. Singh, JCIT, Sr. DR ORDER Per Sonjoy Sarma, JM: The captioned appeals are filed by the assessee directed against two separate orders dated 04.08.2022 and 03.08.2022 by ld.…

M/S. DEEPAK INDUSTRIES LTD.,KOLKATA vs. DCIT, CIRCLE-6(1), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are partly allowed

ITA 466/KOL/2022[2018-2019]Status: DisposedITAT Kolkata09 Jan 2024AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139(1)Section 143(1)Section 2(24)(x)Section 234CSection 36(1)(va)Section 43(1)Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 466 & 467/Kol/2022 Assessment Year : 2018-19 & 2019-20 M/s. Deepak Industries Ltd. vs DCIT, Circle-6(1), Kolkata PAN: AAACD 8676 J Appellant Respondent Date of Hearing 03.11.2023 Date of Pronouncement 10.01.2024 For the Assessee Mr. Siddharth Jhajharia, FCA For the Revenue Mr. B.K. Singh, JCIT, Sr. DR ORDER Per Sonjoy Sarma, JM: The captioned appeals are filed by the assessee directed against two separate orders dated 04.08.2022 and 03.08.2022 by ld.…

M/S T vs. MOTOR COMPANY LIMITED,CHENNAIVS.ACIT CORPORATE CIRCLE 3 (1), CHENNAI

In the result, the appeal filed by the Revenue in IT(TP)A No

ITA 2404/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 Oct 2023AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)Section 92BSection 92C

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर िसंह, उपा"" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./IT(TP)A No.:66/CHNY/2019 िनधा"रण वष"/Assessment Year: 2013 - 14 The DCIT, TVS Motor Company Ltd., Corporate Circle 3(1), vs. No.29/8, Jayalakshmi Estates, Chennai. Haddows Road, Nungambakkam, Chennai – 600 006. PAN: AAACS 7032B (अपीलाथ"/Appellant) (""थ"/Respondent) & आयकरअपीलसं./ITA No.: 2404/CHNY/2019 िनधा"रण वष"/Assessment Year: 2013 - 14 TVS Motor Comp…

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 471/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos.288 to 291/Asr/2015: A.Ys.: 2001-02 to 2004-05 I.T.A. Nos.292 to 294/Asr/2015: A.Ys.: 2006-07 to 2008-09 I.T.A. No.255/Asr/2015: A.Y.: 2008-09 I.T.A. No.470 to 471/Asr/2015: A.Ys.: 2009-10 to 2010-11 I.T.A. No.417/Asr/2015: A.Y.: 2010-11 Dy. Commissioner of V M/s FIL Industries Income Tax, Circle-1, Jammu. 7-Sheikh Bagh, Srinagar. [PAN: AAACF3272F] (Appellant) (Respondent) Appellant by Sh. HitendraBhauraojiNinawe, CIT. DR Respondent by Sh. P. N. Arora…

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 470/ASR/2015[2009-10]Status: DisposedITAT Amritsar24 Feb 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos.288 to 291/Asr/2015: A.Ys.: 2001-02 to 2004-05 I.T.A. Nos.292 to 294/Asr/2015: A.Ys.: 2006-07 to 2008-09 I.T.A. No.255/Asr/2015: A.Y.: 2008-09 I.T.A. No.470 to 471/Asr/2015: A.Ys.: 2009-10 to 2010-11 I.T.A. No.417/Asr/2015: A.Y.: 2010-11 Dy. Commissioner of V M/s FIL Industries Income Tax, Circle-1, Jammu. 7-Sheikh Bagh, Srinagar. [PAN: AAACF3272F] (Appellant) (Respondent) Appellant by Sh. HitendraBhauraojiNinawe, CIT. DR Respondent by Sh. P. N. Arora…

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 417/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos.288 to 291/Asr/2015: A.Ys.: 2001-02 to 2004-05 I.T.A. Nos.292 to 294/Asr/2015: A.Ys.: 2006-07 to 2008-09 I.T.A. No.255/Asr/2015: A.Y.: 2008-09 I.T.A. No.470 to 471/Asr/2015: A.Ys.: 2009-10 to 2010-11 I.T.A. No.417/Asr/2015: A.Y.: 2010-11 Dy. Commissioner of V M/s FIL Industries Income Tax, Circle-1, Jammu. 7-Sheikh Bagh, Srinagar. [PAN: AAACF3272F] (Appellant) (Respondent) Appellant by Sh. HitendraBhauraojiNinawe, CIT. DR Respondent by Sh. P. N. Arora…

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos.288 to 291/Asr/2015: A.Ys.: 2001-02 to 2004-05 I.T.A. Nos.292 to 294/Asr/2015: A.Ys.: 2006-07 to 2008-09 I.T.A. No.255/Asr/2015: A.Y.: 2008-09 I.T.A. No.470 to 471/Asr/2015: A.Ys.: 2009-10 to 2010-11 I.T.A. No.417/Asr/2015: A.Y.: 2010-11 Dy. Commissioner of V M/s FIL Industries Income Tax, Circle-1, Jammu. 7-Sheikh Bagh, Srinagar. [PAN: AAACF3272F] (Appellant) (Respondent) Appellant by Sh. HitendraBhauraojiNinawe, CIT. DR Respondent by Sh. P. N. Arora…

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 293/ASR/2015[2007-08]Status: DisposedITAT Amritsar24 Feb 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos.288 to 291/Asr/2015: A.Ys.: 2001-02 to 2004-05 I.T.A. Nos.292 to 294/Asr/2015: A.Ys.: 2006-07 to 2008-09 I.T.A. No.255/Asr/2015: A.Y.: 2008-09 I.T.A. No.470 to 471/Asr/2015: A.Ys.: 2009-10 to 2010-11 I.T.A. No.417/Asr/2015: A.Y.: 2010-11 Dy. Commissioner of V M/s FIL Industries Income Tax, Circle-1, Jammu. 7-Sheikh Bagh, Srinagar. [PAN: AAACF3272F] (Appellant) (Respondent) Appellant by Sh. HitendraBhauraojiNinawe, CIT. DR Respondent by Sh. P. N. Arora…

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos.288 to 291/Asr/2015: A.Ys.: 2001-02 to 2004-05 I.T.A. Nos.292 to 294/Asr/2015: A.Ys.: 2006-07 to 2008-09 I.T.A. No.255/Asr/2015: A.Y.: 2008-09 I.T.A. No.470 to 471/Asr/2015: A.Ys.: 2009-10 to 2010-11 I.T.A. No.417/Asr/2015: A.Y.: 2010-11 Dy. Commissioner of V M/s FIL Industries Income Tax, Circle-1, Jammu. 7-Sheikh Bagh, Srinagar. [PAN: AAACF3272F] (Appellant) (Respondent) Appellant by Sh. HitendraBhauraojiNinawe, CIT. DR Respondent by Sh. P. N. Arora…

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 291/ASR/2015[2004-05]Status: DisposedITAT Amritsar24 Feb 2023AY 2004-05

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos.288 to 291/Asr/2015: A.Ys.: 2001-02 to 2004-05 I.T.A. Nos.292 to 294/Asr/2015: A.Ys.: 2006-07 to 2008-09 I.T.A. No.255/Asr/2015: A.Y.: 2008-09 I.T.A. No.470 to 471/Asr/2015: A.Ys.: 2009-10 to 2010-11 I.T.A. No.417/Asr/2015: A.Y.: 2010-11 Dy. Commissioner of V M/s FIL Industries Income Tax, Circle-1, Jammu. 7-Sheikh Bagh, Srinagar. [PAN: AAACF3272F] (Appellant) (Respondent) Appellant by Sh. HitendraBhauraojiNinawe, CIT. DR Respondent by Sh. P. N. Arora…

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos.288 to 291/Asr/2015: A.Ys.: 2001-02 to 2004-05 I.T.A. Nos.292 to 294/Asr/2015: A.Ys.: 2006-07 to 2008-09 I.T.A. No.255/Asr/2015: A.Y.: 2008-09 I.T.A. No.470 to 471/Asr/2015: A.Ys.: 2009-10 to 2010-11 I.T.A. No.417/Asr/2015: A.Y.: 2010-11 Dy. Commissioner of V M/s FIL Industries Income Tax, Circle-1, Jammu. 7-Sheikh Bagh, Srinagar. [PAN: AAACF3272F] (Appellant) (Respondent) Appellant by Sh. HitendraBhauraojiNinawe, CIT. DR Respondent by Sh. P. N. Arora…

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos.288 to 291/Asr/2015: A.Ys.: 2001-02 to 2004-05 I.T.A. Nos.292 to 294/Asr/2015: A.Ys.: 2006-07 to 2008-09 I.T.A. No.255/Asr/2015: A.Y.: 2008-09 I.T.A. No.470 to 471/Asr/2015: A.Ys.: 2009-10 to 2010-11 I.T.A. No.417/Asr/2015: A.Y.: 2010-11 Dy. Commissioner of V M/s FIL Industries Income Tax, Circle-1, Jammu. 7-Sheikh Bagh, Srinagar. [PAN: AAACF3272F] (Appellant) (Respondent) Appellant by Sh. HitendraBhauraojiNinawe, CIT. DR Respondent by Sh. P. N. Arora…

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 255/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos.288 to 291/Asr/2015: A.Ys.: 2001-02 to 2004-05 I.T.A. Nos.292 to 294/Asr/2015: A.Ys.: 2006-07 to 2008-09 I.T.A. No.255/Asr/2015: A.Y.: 2008-09 I.T.A. No.470 to 471/Asr/2015: A.Ys.: 2009-10 to 2010-11 I.T.A. No.417/Asr/2015: A.Y.: 2010-11 Dy. Commissioner of V M/s FIL Industries Income Tax, Circle-1, Jammu. 7-Sheikh Bagh, Srinagar. [PAN: AAACF3272F] (Appellant) (Respondent) Appellant by Sh. HitendraBhauraojiNinawe, CIT. DR Respondent by Sh. P. N. Arora…

D.C.I.T., CC - 4(4), KOLKATA, KOLKATA vs. ELECTROSTEEL CASTING LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 485/KOL/2022[2016-2017]Status: DisposedITAT Kolkata29 Dec 2022AY 2016-2017

Bench: Shri Rajpal Yadav, Vice- & Shri Girish Agrawalassessment Years: 2016-17 Deputy Commissioner Of M/S. Electrosteel Casting Ltd. Income-Tax, Central G.K. Tower Vs. Circle-4(4), Kolkata. 19, Camac Street Kolkata -700017 (Pan: Aaace4975B) (Appellant) (Respondent)

Section 143(3)Section 14ASection 43(1)

…he said subsidy cannot be reduced from the actual cost of the fixed assets u/s. 43(1) read with Explanation 10. Following the aforesaid decision of the Supreme Court in case of P.J. Chemicals Ltd. the ITAT (Kolkata) in case of Birla Corporation Ltd. Vs. DCIT [69 SOT 217] held: “'According to us, assessee as rightly not .reduced the amount of subsidy received from the actual cost/WDV of the fixed assets while claiming depreciation. It is also a fact that revenue during scrutiny assessments of the assessee for A Y s 2002-03 to 2006-07 added the subsidy amount as revenue receipt but Tribunal has considered the recei…

NAVIN FLURINE INTERNATIONAL,MUMBAI vs. DY CIT 7(3)(1), MUMBAI

In the result, appeal of the Revenue is fully dismissed

ITA 6532/MUM/2019[2012-13]Status: DisposedITAT Mumbai30 Nov 2022AY 2012-13

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Aarti Vissanji &For Respondent: Sh. Manoj Kumar Sinha, DR
Section 115JSection 14ASection 35Section 41(1)

…ng previous year i.e. Assessment Year 2012-13 is allowable in the immediately succeeding year i.e. Assessment Year 2013-14 and hence, claimed. The above proposition is duly endorsed by the following judicial pronouncements. (a) Century Enka Ltd Vs DCIT (2015) 37 ITR (Trib) 644 Kolkata. (b) Apollo Tyres Ltd Vs ACIT (Cochin Tribunal) (c) MITC Rolling Mills P Ltd Vs ACIT (Mumbai Tribunal) (d) ACIT V SIL Investments Ltd (2012) 73 DTR 233 (Delhi Tribunal) (e) DCIT Vs Cosmo Films Ltd (2012) 139 TD 628 (Delhi Tribunal)" 9.2 The above contention of the assessee is not acceptable on plain reading of the Act. For reference…

THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR vs. M/S. KALPARATRU POWER TRANSMISSION LIMITED,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2853/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2012-13
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member ITA No. 2471 & 2853/Ahd/2017 & Assessment Years 2012-13 & 2013-14 Kalpataru Power The DCIT, Gandhinagar Transmission Ltd. 101, Circle, Gandhinagar Part III, GIDC Estate, Vs Sector 28, Gandhinagar, Gujarat-382028 PAN: AAACK8387R Kalpataru Power Transmission Ltd. 101, The DCIT, Gandhinagar Vs Part III, GIDC Estate, Circle, Gandhinagar Sector 28, Gandhinagar, Gujarat-382028 (Appellant) PAN: AAACK8387R (Respondent) Appellant by : Shri Milin Mehta, A.R. Respondent b…

KALPATARU POWER TRANSMISSION LTD.,,GANDHINAGAR vs. THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2472/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2013-14
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member ITA No. 2471 & 2853/Ahd/2017 & Assessment Years 2012-13 & 2013-14 Kalpataru Power The DCIT, Gandhinagar Transmission Ltd. 101, Circle, Gandhinagar Part III, GIDC Estate, Vs Sector 28, Gandhinagar, Gujarat-382028 PAN: AAACK8387R Kalpataru Power Transmission Ltd. 101, The DCIT, Gandhinagar Vs Part III, GIDC Estate, Circle, Gandhinagar Sector 28, Gandhinagar, Gujarat-382028 (Appellant) PAN: AAACK8387R (Respondent) Appellant by : Shri Milin Mehta, A.R. Respondent b…

KALPATARU POWER TRANSMISSION LTD.,,GANDHINAGAR vs. THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2471/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2012-13
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member ITA No. 2471 & 2853/Ahd/2017 & Assessment Years 2012-13 & 2013-14 Kalpataru Power The DCIT, Gandhinagar Transmission Ltd. 101, Circle, Gandhinagar Part III, GIDC Estate, Vs Sector 28, Gandhinagar, Gujarat-382028 PAN: AAACK8387R Kalpataru Power Transmission Ltd. 101, The DCIT, Gandhinagar Vs Part III, GIDC Estate, Circle, Gandhinagar Sector 28, Gandhinagar, Gujarat-382028 (Appellant) PAN: AAACK8387R (Respondent) Appellant by : Shri Milin Mehta, A.R. Respondent b…

D.C.I.T.,CIRCLE-6(1), KOLKATA vs. M/S DEEPAK INDUSTRIES LTD., KOLKATA

In the result, the appeal of the revenue and CO of the assessee in A

ITA 264/KOL/2020[2015-16]Status: DisposedITAT Kolkata23 Jun 2022AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 32(1)(iia)Section 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 263 & 264/Kol/2020 Assessment Years : 2014-15 & 2015-16 DCIT, Circle-6(1), Kolkata Vs. M/s Deepak Industries Ltd. (PAN: AAACD 8767 J) Appellant Respondent C.O. Nos. 04 & 05/Kol/2021 (Arising out of I.T.A. Nos. 263 & 264/Kol/2020) Assessment Years : 2014-15 & 2015-16 M/s Deepak Industries Ltd. Vs. DCIT, Circle-6(1), Kolkata (PAN: AAACD 8767 J) Cross-objector Respondent Date of Hearing 09.05.2022 Date of Pronouncement 23.06.2022 For the Appellant Shri Siddharth…

D.C.I.T.,CIRCLE-6(1), KOLKATA vs. M/S DEEPAK INDUSTRIES LTD., KOLKATA

In the result, the appeal of the revenue and CO of the assessee in A

ITA 263/KOL/2020[2014-15]Status: DisposedITAT Kolkata23 Jun 2022AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 32(1)(iia)Section 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 263 & 264/Kol/2020 Assessment Years : 2014-15 & 2015-16 DCIT, Circle-6(1), Kolkata Vs. M/s Deepak Industries Ltd. (PAN: AAACD 8767 J) Appellant Respondent C.O. Nos. 04 & 05/Kol/2021 (Arising out of I.T.A. Nos. 263 & 264/Kol/2020) Assessment Years : 2014-15 & 2015-16 M/s Deepak Industries Ltd. Vs. DCIT, Circle-6(1), Kolkata (PAN: AAACD 8767 J) Cross-objector Respondent Date of Hearing 09.05.2022 Date of Pronouncement 23.06.2022 For the Appellant Shri Siddharth…

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