CIT v. Gangotri Textile Ltd.

40 Taxmann.com 399High Court2013#11628 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2015 to 2020.

Judgments citing CIT v. Gangotri Textile Ltd.

DCIT-Circle, Parwanoo vs. M/S Shivom Cotspin Ltd., Sirmour

In the result, this appeal of the Revenue stands partly allowed

ITA 47/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh28 Dec 2020AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No.560/Chd/2019 "नधा"रणवष" / Assessment Year :2015-16 Shivam Cotspin Limited, The Dcit, Circle, बनाम Village Kheri, Parwanoo Kala Amb, Trilokpur Road, Sirmour Himachal Pradesh "थायीलेखासं./Pan No: Aajs9111L अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Rohit Goel, CAFor Respondent: Dr. Daya Inder Singh Sidhu, Addl. CIT
Section 250(6)Section 80I

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,“बी“च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”,CHANDIGARH "ी संजय गग", "या"यकसद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.560/CHD/2019 "नधा"रणवष" / Assessment Year :2015-16 Shivam Cotspin Limited, The DCIT, Circle, बनाम Village Kheri, Parwanoo Kala Amb, Trilokpur Road, Sirmour Himachal Pradesh "थायीलेखासं./PAN NO: AAJS9111L अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 957/CHD/2019 "नधा"रणवष" / Assessment Year :2015-16 The ACIT, Circle, Shivam Cotspin…

DCIT-Circle, Parwanoo vs. M/S Shivom Cotspin Ltd., Sirmour

In the result, this appeal of the Revenue stands partly allowed

ITA 46/CHANDI/2020[2012-13]Status: DisposedITAT Chandigarh28 Dec 2020AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No.560/Chd/2019 "नधा"रणवष" / Assessment Year :2015-16 Shivam Cotspin Limited, The Dcit, Circle, बनाम Village Kheri, Parwanoo Kala Amb, Trilokpur Road, Sirmour Himachal Pradesh "थायीलेखासं./Pan No: Aajs9111L अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Rohit Goel, CAFor Respondent: Dr. Daya Inder Singh Sidhu, Addl. CIT
Section 250(6)Section 80I

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,“बी“च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”,CHANDIGARH "ी संजय गग", "या"यकसद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.560/CHD/2019 "नधा"रणवष" / Assessment Year :2015-16 Shivam Cotspin Limited, The DCIT, Circle, बनाम Village Kheri, Parwanoo Kala Amb, Trilokpur Road, Sirmour Himachal Pradesh "थायीलेखासं./PAN NO: AAJS9111L अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 957/CHD/2019 "नधा"रणवष" / Assessment Year :2015-16 The ACIT, Circle, Shivam Cotspin…

ACIT, Circle, Parwanoo vs. Shivom Cotspin Limited, Sirmour

In the result, this appeal of the Revenue stands partly allowed

ITA 957/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh28 Dec 2020AY 2015-16

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No.560/Chd/2019 "नधा"रणवष" / Assessment Year :2015-16 Shivam Cotspin Limited, The Dcit, Circle, बनाम Village Kheri, Parwanoo Kala Amb, Trilokpur Road, Sirmour Himachal Pradesh "थायीलेखासं./Pan No: Aajs9111L अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Rohit Goel, CAFor Respondent: Dr. Daya Inder Singh Sidhu, Addl. CIT
Section 250(6)Section 80I

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,“बी“च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”,CHANDIGARH "ी संजय गग", "या"यकसद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.560/CHD/2019 "नधा"रणवष" / Assessment Year :2015-16 Shivam Cotspin Limited, The DCIT, Circle, बनाम Village Kheri, Parwanoo Kala Amb, Trilokpur Road, Sirmour Himachal Pradesh "थायीलेखासं./PAN NO: AAJS9111L अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 957/CHD/2019 "नधा"रणवष" / Assessment Year :2015-16 The ACIT, Circle, Shivam Cotspin…

Shivom Cotspin Limited, Kala Amb vs. DCIT, Circle, Parwanoo

In the result, this appeal of the Revenue stands partly allowed

ITA 560/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh28 Dec 2020AY 2015-16

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No.560/Chd/2019 "नधा"रणवष" / Assessment Year :2015-16 Shivam Cotspin Limited, The Dcit, Circle, बनाम Village Kheri, Parwanoo Kala Amb, Trilokpur Road, Sirmour Himachal Pradesh "थायीलेखासं./Pan No: Aajs9111L अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Rohit Goel, CAFor Respondent: Dr. Daya Inder Singh Sidhu, Addl. CIT
Section 250(6)Section 80I

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,“बी“च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”,CHANDIGARH "ी संजय गग", "या"यकसद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.560/CHD/2019 "नधा"रणवष" / Assessment Year :2015-16 Shivam Cotspin Limited, The DCIT, Circle, बनाम Village Kheri, Parwanoo Kala Amb, Trilokpur Road, Sirmour Himachal Pradesh "थायीलेखासं./PAN NO: AAJS9111L अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 957/CHD/2019 "नधा"रणवष" / Assessment Year :2015-16 The ACIT, Circle, Shivam Cotspin…

M/S Sjvn Ltd. ( Formerly Satluj Jal Vidyut Nigam Limited), Shimla vs. DCIT, Circle, Shimla

ITA 835/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Mar 2019AY 2014-15
For Appellant: Shri Rajiv Sood, CAFor Respondent: Smt.Mona Mohanti, CIT DR
Section 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH "ी संजय गग", "याय"क सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.826/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 The A.C.I.T., M/s Satluj Jal Vidyut Nigam बनाम Circle Shimla. Ltd., Shakti Sadan, Shanan, New Shimla. "थायी लेखा सं./PAN NO: AAICS1307F आयकर अपील सं./ ITA No.834/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 SJVN Ltd. बनाम The A.C.I.T., (Formerly Satluj Jal Circle Shimla.…

M/S Sjvn Ltd. ( Formerly Satluj Jal Vidyut Nigam Limited), Shimla vs. DCIT, Circle, Shimla

ITA 834/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh28 Mar 2019AY 2013-14
For Appellant: Shri Rajiv Sood, CAFor Respondent: Smt.Mona Mohanti, CIT DR
Section 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH "ी संजय गग", "याय"क सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.826/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 The A.C.I.T., M/s Satluj Jal Vidyut Nigam बनाम Circle Shimla. Ltd., Shakti Sadan, Shanan, New Shimla. "थायी लेखा सं./PAN NO: AAICS1307F आयकर अपील सं./ ITA No.834/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 SJVN Ltd. बनाम The A.C.I.T., (Formerly Satluj Jal Circle Shimla.…

ACIT, Circle, Shimla vs. M/S Satluj Jal Vidyut Nigam Limited, Shimla

ITA 827/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Mar 2019AY 2014-15
For Appellant: Shri Rajiv Sood, CAFor Respondent: Smt.Mona Mohanti, CIT DR
Section 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH "ी संजय गग", "याय"क सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.826/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 The A.C.I.T., M/s Satluj Jal Vidyut Nigam बनाम Circle Shimla. Ltd., Shakti Sadan, Shanan, New Shimla. "थायी लेखा सं./PAN NO: AAICS1307F आयकर अपील सं./ ITA No.834/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 SJVN Ltd. बनाम The A.C.I.T., (Formerly Satluj Jal Circle Shimla.…

DCIT, New Delhi vs. M/S. Bharat Sanchar Nigam Ltd., New Delhi

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

ITA 3386/DEL/2010[2004-05]Status: DisposedITAT Delhi23 Dec 2015AY 2004-05

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 154Section 263Section 80Section 80I

…statute negating sub-section (1) of section 80IA for telecom industries. 10.1. Apart from relying upon the clear intent of the legislature, reliance was also placed upon the decision of the Madras High Court in the case of CIT vs Gangotri Textile Ltd. [2013] 40 Taxmann.com 399 (Madras) [copy filed in the Court]. Attention was invited to the following head note of the said decision:- “Section 80IA of the Income tax Act, 1961 – Deductions – Profit and gains from infrastructure undertaking [Computation of deduction] – Assessment year 1998-99 – assessee suffered fire accident on 11.3.1996 – It subsequently made clai…

Bharat Sanchar Nigam Ltd., New Delhi vs. DCIT, New Delhi

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

ITA 3304/DEL/2010[2004-05]Status: DisposedITAT Delhi23 Dec 2015AY 2004-05

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 154Section 263Section 80Section 80I

…statute negating sub-section (1) of section 80IA for telecom industries. 10.1. Apart from relying upon the clear intent of the legislature, reliance was also placed upon the decision of the Madras High Court in the case of CIT vs Gangotri Textile Ltd. [2013] 40 Taxmann.com 399 (Madras) [copy filed in the Court]. Attention was invited to the following head note of the said decision:- “Section 80IA of the Income tax Act, 1961 – Deductions – Profit and gains from infrastructure undertaking [Computation of deduction] – Assessment year 1998-99 – assessee suffered fire accident on 11.3.1996 – It subsequently made clai…

CIT v. Gangotri Textile Ltd. (40 Taxmann.com 399) — Cited in 9 Judgments | BharatTax