CIT v. Canara Workshop (P.) Ltd.

27 Taxmann 262Supreme Court of India1986#16349 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2021.

Also reported as

161 ITR 3201

Judgments citing CIT v. Canara Workshop (P.) Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), BANGALORE vs. M/S. ATRIA POWER CORPORATION PRIVATE LIMITED, BANGALORE

In the result, both the appeals of the assessee are dismissed

ITA 1097/BANG/2019[2014-15]Status: DisposedITAT Bangalore12 Oct 2021AY 2014-15

Bench: Shri George George K.And Shri B.R. Baskaran

For Appellant: Shri K. Sankar Ganesh, D.RFor Respondent: Shri V. Srinivasan, A.R

Section 143(3)Section 148Section 14ASection 80I

…ITA Nos.1096 & 1097/Bang/2019 M/s. Atria Power Corporation Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBERAND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1096 & 1097/Bang/2019 AssessmentYears:2013-14 & 2014-15 Deputy Commissioner M/s. Atria Power Corporation Pvt. Ltd. of Income-tax # 11, 1st Floor Circle-1(1)(1) Commissariat Road Vs. Bengaluru Bangalore 560 025 PAN NO : AABCA1880E APPELLANT RESPONDENT Appellant by : Shri K. Sankar Ganesh, D.R. Respondent by : Shri V. Srinivasan, A.R. Date of Hearing : 12.10.2021 Date of Pronounc…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), BANGALORE vs. M/S. ATRIA POWER CORPORATION PRIVATE LIMITED, BANGALORE

In the result, both the appeals of the assessee are dismissed

ITA 1096/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Oct 2021AY 2013-14

Bench: Shri George George K.And Shri B.R. Baskaran

For Appellant: Shri K. Sankar Ganesh, D.RFor Respondent: Shri V. Srinivasan, A.R

Section 143(3)Section 148Section 14ASection 80I

NSL RENEWABLE POWER PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-16(1), HYDERABAD, HYDERABAD

In the result, assessee’s appeal is partly allowed

ITA 988/HYD/2017[2012-13]Status: DisposedITAT Hyderabad29 Sept 2020AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2012-13

For Appellant: Sri Aliasghar RampurwalaFor Respondent: Sri Rajendra Kumar, DR

Section 115JSection 143(1)Section 143(3)Section 14ASection 154Section 271(1)Section 80I

…ITA No 988 of 2017 NSL Renewable Power P Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Smt. P. Madhavi Devi, Judicial Member AND Shri A. Mohan Alankamony, Accountant Member Assessment Year: 2012-13 NSL Renewable Power Vs. Dy. Commissioner of Private Limited, Hyderabad Income Tax, Circle 16(1) PAN:AABCN6009L Hyderabad (Appellant) (Respondent) Assessee by: Sri Aliasghar Rampurwala Revenue by: Sri Rajendra Kumar, DR Date of hearing: 16/09/2020 Date of pronouncement: 29/09/2020 ORDER Per Smt. P. Madhavi Devi, J.M. This is assessee’s ap…

NSL RENEWABLE POWER PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-16(1), HYDERABAD

In the result, assessee’s appeal is allowed

ITA 2146/HYD/2017[2010-11]Status: DisposedITAT Hyderabad14 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmanassessment Year:2010-11

For Appellant: Sri Aman BarasiaFor Respondent: Sri Y.V.S.T. Sai, CIT-DR

Section 115JSection 143(1)Section 143(3)Section 154Section 80I

…ITA No 2146 of 2017 NSL Renewable Power P Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member Assessment Year:2010-11 NSL Renewable Power Vs. Dy. Commissioner of Private Limited Hyderabad Income Tax, Circle 16(1) PAN:AABCN6009L Hyderabad (Appellant) (Respondent) Assessee by: Sri Aman Barasia Revenue by: Sri Y.V.S.T. Sai, CIT-DR Date of hearing: 16/05/2019 Date of pronouncement: 14/08/2019 ORDER Per Smt. P. Madhavi Devi, J.M. This is assessee’s appeal for the A.Y 2010-11 against the or…

DCIT 3(3)(1), MUMBAI vs. S.D. CORPORATION P.LTD, MUMBAI

In the result the grounds of appeal raised by the revenue is rejected

ITA 6395/MUM/2017[2010-11]Status: DisposedITAT Mumbai24 Jun 2019AY 2010-11

Bench: Shri Pawan Singh & Shri M. Balaganeshdcit-3(3)(1) M/S S.D. Corporation Pvt. Ltd. Room No. 609, 6Th Floor, Admin Office, S.P. Centre, Vs. Aayakar Bhavan, M.K. 41/44, Minoo Desai Marg, Road, Mumbai-400020 Colaba, Mumbai-400005. Pan: Aadcs4496C Appellant Respondent Appellant By : Shri Satish Rajore (Sr. Dr) Respondent By : Shri Dilip Lakhani (Sr. Advisor Of Deloite Haskins & Sell Llp) Date Of Hearing : 13.06.2019 Date Of Pronouncement : 24.06.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Satish Rajore (Sr. DR)For Respondent: Shri Dilip Lakhani (Sr. Advisor of Deloite Haskins and Sell LLP)

Section 143(3)Section 254(1)Section 80ASection 80I

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER DCIT-3(3)(1) M/s S.D. Corporation Pvt. Ltd. Room No. 609, 6th Floor, Admin Office, S.P. Centre, Vs. Aayakar Bhavan, M.K. 41/44, Minoo Desai Marg, Road, Mumbai-400020 Colaba, Mumbai-400005. PAN: AADCS4496C Appellant Respondent Appellant by : Shri Satish Rajore (Sr. DR) Respondent by : Shri Dilip Lakhani (Sr. Advisor of Deloite Haskins and Sell LLP) Date of Hearing : 13.06.2019 Date of Pronouncement : 24.06.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH,…

DCIT, CIRCLE - 12, KOLKATA, KOLKATA vs. M/S. BENGAL AMBUJA HOUSING DEVELOPMENT LTD., KOLKATA

In the result, the appeals of revenue are dismissed

ITA 1080/KOL/2010[2004-05]Status: DisposedITAT Kolkata24 Nov 2015AY 2004-05

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri S. S. Alam, JCIT, Sr. DRFor Respondent: Shri D. S. Damle, FCA

Section 143(3)Section 80I

…come from all the different business of the assessee which is the amount assessable as business income of the assessee. 15. We are reminded of the celebrated judgment rendered by the Hon’ble Supreme Court in the case of CIT v. Canara Workshop (P.) Ltd. [1986] 161 ITR 3201 in which the assessee was engaged in the manufacture of automobile spares. The products manufactured by it were covered by the list in the Fifth Schedule to the Income-tax Act. During the relevant period, the assessee commenced another activity, that is the manufacture of alloy steels, which was also an industry covered in the Fifth Schedule. Th…