CIT v. Godawari Power & Ispat Ltd.

42 Taxmann.com 551High Court2014#1059 most cited

What is CIT v. Godawari Power & Ispat Ltd. authority for?

Inter-unit transfer of power by an industrial undertaking eligible for Section 80IA deduction constitutes a specified domestic transaction under Section 92BA, requiring valuation at arm's length. This decision clarifies the application of Section 80IA(8) and transfer pricing regulations for such transactions.

104

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Godawari Power & Ispat Ltd. · Godawari Power & Ispat · Section 80IA deduction · Section 80IA(8) · specified domestic transaction · Section 92BA · inter-unit power transfer · captive power plant · arm's length price · transfer pricing domestic · 80A(6) · Chhattisgarh High Court

Also reported as

223 Taxmann 234

Sections most often in play

Section 80IASection 115JBSection 143(3)Section 14ASection 41(1)Section 80A(6)Section 80IA(8)Section 92CA(3)

Issues it is cited on

section 80ia(8)section 92basection 43asection 92fdeduction under section 80iaspecified domestic transactionsection 80iadeduction u/s 80iatested partycup methodeligible businesssection 92b

Judgments citing CIT v. Godawari Power & Ispat Ltd.

DY. COMMISSIONER OF INCOME TAX 5(2)(1), MUMBAI, MUMBAI vs. JSW STEEL COATED PRODUCTS LIMITED, MUMBAI

In the result, appeal of the

ITA 5143/MUM/2024[2016]Status: DisposedITAT Mumbai30 Jan 2026

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 254Section 80Section 801ASection 80A(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 5143/MUM/2024 (AY: 2016-17) (Physical hearing) DCIT Circle- 5(2) (1), Mumbai, M/s JSW Steel Coated Products Limited, Room No. 571, 5th Floor, vs JSW Centre, BandraKurla Complex, AayakarBhavan,M.K. Road, Bandra East, Mumbai-400051. Mumbai – 400020. [PAN:AACCM3988L] Appellant / Assessee Respondent / Revenue C.O. No. 257/Mum/2024 in ITA No. 5143/MUM/2024 (AY: 2016-17) C.O. No. 258/Mum/2024 in ITA No. 5142/MUM/2024 (AY: 2015-16) M/s JSW Steel Coated Products Limited, DCI…

DCIT-5(2)(1),MUMBAI, AAYAKAR BHAVAN vs. JSW STEEL COATED PRODUCTS LIMITED, MUMBAI

In the result, appeal of the

ITA 5142/MUM/2024[2015-16]Status: DisposedITAT Mumbai30 Jan 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 254Section 80Section 801ASection 80A(6)

…### IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI ## BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 5142/MUM/2024 (AY: 2015-16) ITA No. 5143/MUM/2024 (AY: 2016-17) (Physical hearing) | DCIT Circle- 5(2) (1), Mumbai,<br>Room No. 571, 5th Floor,<br>AayakarBhavan,M.K. Road, | vs | M/s JSW Steel Coated Products Limited,<br>JSW Centre, BandraKurla Complex,<br>Bandra East, Mumbai-400051. | |----------------------------------------------------------------------------------------|----|--------------------------------------------------------------------------------…

THE INDIA CEMENTS LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

The appeal of the assessee is allowed

ITA 2663/CHNY/2025[2021-22]Status: DisposedITAT Chennai13 Jan 2026AY 2021-22

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.2663/Chny/2025 धििाजरण वर्ज /Assessment Year: 2021-22

For Respondent: Mr. Shiva Srinivas, CIT
Section 139(1)Section 143Section 250Section 43BSection 80Section 80I

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष, एवं सुश्री पदमावती यस, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2663/Chny/2025 धििाजरण वर्ज /Assessment Year: 2021-22 The India Cements Ltd., The Dy. Commissioner of Income No.827, Anna Salai, Vs. Tax, Anna Road H.O., Corporate Circle-1(1), Chennai – 600 002. Chennai. PAN: AAACT 1728P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Mr. Vikram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Appellant by : प्र…

THE INDIA CEMENTS LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1) CHENNAI, CHENNAI

In the result, appeal filed by the assessee is partly allowed

ITA 2174/CHNY/2024[2017-18]Status: DisposedITAT Chennai02 Jan 2026AY 2017-18
Section 10(39)Section 115JSection 14A

…ITA No.2174/Chny/2024 (AY 2017-18) M/s. The India Cements Ltd. :: 2 :: 2. Ground No. 1 of the appeal is general in nature which doesn't require any adjudication and is therefore dismissed. 3. Ground No.2 raised by the assessee relates to the disallowance of ₹1,07,44,451/- made by the AO u/s 14A of the Income Tax Act 1961 (herein after the Act) in terms of Rule 8D of the Income Tax Rules 1962 (herein after the Rules). Briefly stated, the AO had observed from the balance-sheet that the assessee held substantial investments which were capable of yielding tax-free income and therefore, according to him, the expenditu…

SATIA INDUSTRIES LIMITED,MUKTSAR vs. DCIT/ACIT CIRCLE I, BATHINDA, 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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2nd Floor, Mayur Place, Mayur Vihar Phase 1 Ext., New Delhi – 110 091. (PAN : AAACS0206P) SRF Limited, vs. ACIT, Circle 10 (1), The Galleria, DLF Mayur Vihar, Delhi. Unit No.236 & 237, 2n…

JOINT COMMISSIONER OF INCOME-TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S PREMIER MILLS PRIVATE LIMITED, COIMBATORE

In the result, the appeal of Revenue vide ITA No

ITA 514/CHNY/2025[2018]Status: DisposedITAT Chennai21 Nov 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.499/Chny/2025, Assessment Years: 2017-18 आयकर अपील सं./Ita No.514/Chny/2025, Assessment Years: 2018-19

For Appellant: Mr.Vikram Vijayaraghavan, AdvocateFor Respondent: Mr.ARV Sreenivasan, CIT
Section 80I

…आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.499/Chny/2025, Assessment Years: 2017-18 आयकर अपील सं./ITA No.514/Chny/2025, Assessment Years: 2018-19 Joint Commissioner of Income M/s.Premier Mills Pvt. Ltd, Tax(OSD), RR Landmark, 1E-1, Nava India Road, Corporate Circle-1, Coimbatore, Coimbatore. Tamil Nadu-641 028. [PAN: AABCP5924C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant)…

JOINT COMMISSIONER OF INCOME-TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S PREMIER MILLS PRIVATE LIMITED, COIMBATORE

In the result, the appeal of Revenue vide ITA No

ITA 499/CHNY/2025[2017]Status: DisposedITAT Chennai21 Nov 2025

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.499/Chny/2025, Assessment Years: 2017-18 आयकर अपील सं./Ita No.514/Chny/2025, Assessment Years: 2018-19

For Appellant: Mr.Vikram Vijayaraghavan, AdvocateFor Respondent: Mr.ARV Sreenivasan, CIT
Section 80I

…आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.499/Chny/2025, Assessment Years: 2017-18 आयकर अपील सं./ITA No.514/Chny/2025, Assessment Years: 2018-19 Joint Commissioner of Income M/s.Premier Mills Pvt. Ltd, Tax(OSD), RR Landmark, 1E-1, Nava India Road, Corporate Circle-1, Coimbatore, Coimbatore. Tamil Nadu-641 028. [PAN: AABCP5924C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant)…

M/S. LAXMI ORGANIC INDUSTRIES LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(2)(1), MUMBAI

ITA 4782/MUM/2024[2020-21]Status: DisposedITAT Mumbai25 Jul 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Percy Pardiwala, Sr. Advocate andFor Respondent: Ms. Neena Jeph, CIT DR
Section 144C(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 4782/MUM/2024 Assessment Year: 2020-21 Laxmi Organic Industries Limited Basement, Chandramukhi, Ramnath Goenka Marg, Nariman Point, Mumbai, Maharashtra, 400021 (PAN: AAACL2435R) (Appellant) Deputy Commissioner of Income Tax, Circle 3(2)(1), Mumbai Vs. (Respondent) Present for: Assessee : Shri Percy Pardiwala, Sr. Advocate and Shri Anil Lohia, Shri Sanjeev Gupta and Shri S. S Tomar Revenue : Ms. Neena Jeph, CIT DR Date of Hearing : 28.04.2025 Date of Pronouncement…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. RUNGTA MINES LTD

In the result, these appeals are dismissed and the substantial

ITAT/216/2024HC Calcutta09 Jul 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 260ASection 80Section 80ASection 92BSection 92F

…ITAT NOS. 215, 216 AND 217 OF 2024 REPORTABLE Page 1 of 22 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 23.06.2025 DELIVERED ON:09.07.2025 CORAM: THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/215/2024 (IA NO: GA/2/2024) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 1, KOLKATA VERSUS RUNGTA MINES LIMITED ITAT/216/2024 (IA NO: GA/2/2024) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 1, KOLKATA VERSUS RUNGTA MINES LIMITED ITAT/217/2024 (IA NO:…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. RUNGTA MINES LTD

In the result, these appeals are dismissed and the substantial

ITAT/215/2024HC Calcutta09 Jul 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 260ASection 80Section 80ASection 92BSection 92F

…ITAT NOS. 215, 216 AND 217 OF 2024 REPORTABLE Page 1 of 22 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 23.06.2025 DELIVERED ON:09.07.2025 CORAM: THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/215/2024 (IA NO: GA/2/2024) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 1, KOLKATA VERSUS RUNGTA MINES LIMITED ITAT/216/2024 (IA NO: GA/2/2024) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 1, KOLKATA VERSUS RUNGTA MINES LIMITED ITAT/217/2024 (IA NO:…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. RUNGTA MINES LTD

In the result, these appeals are dismissed and the substantial

ITAT/217/2024HC Calcutta09 Jul 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 260ASection 80Section 80ASection 92BSection 92F

…ITAT NOS. 215, 216 AND 217 OF 2024 REPORTABLE Page 1 of 22 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 23.06.2025 DELIVERED ON:09.07.2025 CORAM: THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/215/2024 (IA NO: GA/2/2024) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 1, KOLKATA VERSUS RUNGTA MINES LIMITED ITAT/216/2024 (IA NO: GA/2/2024) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 1, KOLKATA VERSUS RUNGTA MINES LIMITED ITAT/217/2024 (IA NO:…

K.R.PULP AND PAPERS LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-19, DELHI

ITA 4456/DEL/2024[2020-21]Status: DisposedITAT Delhi04 Jul 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 80ISection 92C

…iance on the following judgements passed by Various Hon'ble Supreme Court and High Courts and ITAT:- (i) “PCIT vs Nalwa Steel & Power Ltd. in ITA No.725/Del/2019; (ii) Gujarat Alkalies and Chemicals 395 ITR 247 (Guj.); (iii) CIT vs Godavari Power & Ispat Ltd. 42 Taxmann.com 551 (Chhattisgarh); (iv) ACIT vs ACB India Ltd. in ITA No.5469/Del/2019 dated 31.12.2024; (υ) DCIT vs M/s. Balrampur Chini Mills Ltd. in ITA No.1672/Kol/2019 dated 05.05.2021; (vi) ITA Nos.138, 139, 191 & 192/Kol/2018 dated 28.02.2019 Electrosteel Casting Limited vs. DCIT (pages 98-132 of JPB) vii) ITA-TP No. 123/Hyd/2022 dated 26.10.2022 Sree…

JOINT COMMISSIONER OF INCOME TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S C R I PUMPS PRIVATE LIMITED , COIMBATORE

In the result, all the three appeals filed by the Revenue are dismissed…

ITA 267/CHNY/2025[2016]Status: DisposedITAT Chennai07 May 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.265/Chny/2025, Assessment Years: 2014-15 आयकर अपील सं./Ita No.266/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./Ita No.267/Chny/2025, Assessment Years: 2016-17

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri Saujanya Ranjan, IRS
Section 40A(2)(a)

…आयकर अपीलीय अधिकरण,’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य के सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.265/Chny/2025, Assessment Years: 2014-15 आयकर अपील सं./ITA No.266/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./ITA No.267/Chny/2025, Assessment Years: 2016-17 Joint Commissioner of Income M/s. CRI Pumps Private Limited, Tax(OSD), No.7/46-1, Keeranatham Road, Corporate Circle-1, Saravanampatty Pos…

JOINT COMMISSIONER OF INCOME TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S C R I PUMPS PRIVATE LIMITED, COIMBATORE

In the result, all the three appeals filed by the Revenue are dismissed…

ITA 266/CHNY/2025[2015]Status: DisposedITAT Chennai07 May 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.265/Chny/2025, Assessment Years: 2014-15 आयकर अपील सं./Ita No.266/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./Ita No.267/Chny/2025, Assessment Years: 2016-17

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri Saujanya Ranjan, IRS
Section 40A(2)(a)

…आयकर अपीलीय अधिकरण,’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य के सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.265/Chny/2025, Assessment Years: 2014-15 आयकर अपील सं./ITA No.266/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./ITA No.267/Chny/2025, Assessment Years: 2016-17 Joint Commissioner of Income M/s. CRI Pumps Private Limited, Tax(OSD), No.7/46-1, Keeranatham Road, Corporate Circle-1, Saravanampatty Pos…

JOINT COMMISSIONER OF INCOME TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S C R I PUMPS PRIVATE LIMITED, COIMBATORE

In the result, all the three appeals filed by the Revenue are dismissed…

ITA 265/CHNY/2025[2014]Status: DisposedITAT Chennai07 May 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.265/Chny/2025, Assessment Years: 2014-15 आयकर अपील सं./Ita No.266/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./Ita No.267/Chny/2025, Assessment Years: 2016-17

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri Saujanya Ranjan, IRS
Section 40A(2)(a)

…आयकर अपीलीय अधिकरण,’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य के सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.265/Chny/2025, Assessment Years: 2014-15 आयकर अपील सं./ITA No.266/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./ITA No.267/Chny/2025, Assessment Years: 2016-17 Joint Commissioner of Income M/s. CRI Pumps Private Limited, Tax(OSD), No.7/46-1, Keeranatham Road, Corporate Circle-1, Saravanampatty Pos…

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…

ACIT, CENTRAL CIRCLE, AJMER, AJMER vs. WONDER CEMENT LTD, MADANGANJ-KISHANGARH

In the result Ground No. 2 raised by the assessee is allowed

ITA 1543/JPR/2024[2020-21]Status: DisposedITAT Jaipur21 Feb 2025AY 2020-21

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. C. M. Agarwal, CA, Ld. ARFor Respondent: Mr. Sanjay Dhariwal, CIT, Ld. DR
Section 115JSection 143(3)Section 250Section 801A(8)Section 80A(6)Section 92Section 92CSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA Nos. 1543/JPR/2024(A. Y. 2020-21) ACIT, Central Circle, Ajmer ...... Appellant Vs. Wonder Cement Limited, Makrana Road, Madanganj, Kishangarh-305801 PAN No. AAACW6009L …...Respondent Appellant by : Mr. C. M. Agarwal, CA, Ld. AR Respondent by : Mr. Sanjay Dhariwal, CIT, Ld. DR Date of hearing : 11/02/2025 Date of pronouncement : 21/02/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by the revenue is directed against the order of CIT(A), Jaipur-5 dated 14.10.2…

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