Century Enka Ltd. v. DCIT (

68 SOT 307Income Tax Appellate Tribunal2015#21356 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2020.

Judgments citing Century Enka Ltd. v. DCIT (

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

ITA 219/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 Feb 2020AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

…red after 180 days, the remaining additional depreciation at the rate of 10% shall be allowed in the subsequent year. - DCIT vs Cosmos Films Ltd (139 ITD 628) (ITAT Delhi) - Century Enka Ltd Vs DCIT (154 ITD 426) (ITAT Kolkata) - Universal Cables Ltd Vs DCIT (68 SOT 307) (ITAT Kolkata) - Birla Corporation Ltd Vs DCIT (69 SOT 217) (ITAT Kolkata) - ACIT Vs SIL Investment Ltd (54 SOT 54) (ITAT Chennai) - Ashok Leyland Ltd Vs DCIT (67 taxmann.com 48) (ITAT Chennai) Apart from the above the appellant also referred to the second proviso to Sec 32(1) which also laid down the above proposition and clarified it beyond dou…

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

ITA 218/KOL/2018[2012-13]Status: DisposedITAT Kolkata28 Feb 2020AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

…red after 180 days, the remaining additional depreciation at the rate of 10% shall be allowed in the subsequent year. - DCIT vs Cosmos Films Ltd (139 ITD 628) (ITAT Delhi) - Century Enka Ltd Vs DCIT (154 ITD 426) (ITAT Kolkata) - Universal Cables Ltd Vs DCIT (68 SOT 307) (ITAT Kolkata) - Birla Corporation Ltd Vs DCIT (69 SOT 217) (ITAT Kolkata) - ACIT Vs SIL Investment Ltd (54 SOT 54) (ITAT Chennai) - Ashok Leyland Ltd Vs DCIT (67 taxmann.com 48) (ITAT Chennai) Apart from the above the appellant also referred to the second proviso to Sec 32(1) which also laid down the above proposition and clarified it beyond dou…

DCIT, CENTRAL CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LTD., , KOLKATA

ITA 217/KOL/2018[2011-12]Status: DisposedITAT Kolkata28 Feb 2020AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

…red after 180 days, the remaining additional depreciation at the rate of 10% shall be allowed in the subsequent year. - DCIT vs Cosmos Films Ltd (139 ITD 628) (ITAT Delhi) - Century Enka Ltd Vs DCIT (154 ITD 426) (ITAT Kolkata) - Universal Cables Ltd Vs DCIT (68 SOT 307) (ITAT Kolkata) - Birla Corporation Ltd Vs DCIT (69 SOT 217) (ITAT Kolkata) - ACIT Vs SIL Investment Ltd (54 SOT 54) (ITAT Chennai) - Ashok Leyland Ltd Vs DCIT (67 taxmann.com 48) (ITAT Chennai) Apart from the above the appellant also referred to the second proviso to Sec 32(1) which also laid down the above proposition and clarified it beyond dou…

M.M.METACRAFT PVT. LTD,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of assessee is allowed

ITA 144/DEL/2016[2012-13]Status: DisposedITAT Delhi12 Sept 2016AY 2012-13
Section 115JSection 32Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-3’ NEW DELHI BEFORE SH. N.K. SAINI, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. M.M. Metacraft Pvt. Vs. Deputy Commissioner of Ltd., B-13/3, Jhilmil Indl. Income Tax, Circle-16(1), Area, Shahdara, New Delhi New Delhi PAN : AAFCM7652Q (Appellant) (Respondent) Appellant by Sh. Rajesh Jain, CA Respondent by Sh. Neeraj Kumar, Sr.DR Date of hearing 07.09.2016 Date of pronouncement 12.09.2016 ORDER This is an appeal by the assessee against the order dated 17.11.2015 of learned Commissioner of Income Tax (Appeals)- 6, Delhi. Following grounds have been raised in…

Century Enka Ltd. v. DCIT ( (68 SOT 307) — Cited in 4 Judgments | BharatTax