CIT v. Godawari Power & Ispat Ltd.

42 Taxmann.com 551High Court2014#1051 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 366,470 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.

Century Textiles and Industries Limited, Mumbai vs. Asst. Commissioner of Income Tax – 6(2)(1), Mumbai

Accordingly, the grounds raised by the Assessee are allowed

ITA 2085/MUM/2022[2009-2010]Status: DisposedITAT Mumbai13 Dec 2022AY 2009-2010
Section 80Section 801ASection 80I

…arket value. The assessee also relied upon the cases i.e Principal CIT Vs. Gujarat Alkalies & Chemicals Ltd. (395 ITR 247), West Coast Paper Mills Vs. Jt. CIT(100 TTJ 833), ACIT VS. Jindal Steel & Power Ltd. (16 SOT 509) & CIT Vs. Godawari Power & Ispat Ltd., 42 Taxmann.com 551. However, on the other hand, the Ld. Representative of the Department has refuted the said contentions. Taking into account, facts and circumstances of the case, we noticed that the issue in question has duly been covered by the assessee's own case for the A.Y. 2006-07 decided by Hon'ble ITAT in ITA No. 115/M/2009 and 5473/M/2011 vide orde…

Asst Comm of Income Tax -6(1) (1), Mumbai vs. Century Textiles and Industries Ltd, Mumbai

Accordingly, the grounds raised by the Assessee are allowed

ITA 1967/MUM/2022[2011-12]Status: DisposedITAT Mumbai13 Dec 2022AY 2011-12
Section 80Section 801ASection 80I

…arket value. The assessee also relied upon the cases i.e Principal CIT Vs. Gujarat Alkalies & Chemicals Ltd. (395 ITR 247), West Coast Paper Mills Vs. Jt. CIT(100 TTJ 833), ACIT VS. Jindal Steel & Power Ltd. (16 SOT 509) & CIT Vs. Godawari Power & Ispat Ltd., 42 Taxmann.com 551. However, on the other hand, the Ld. Representative of the Department has refuted the said contentions. Taking into account, facts and circumstances of the case, we noticed that the issue in question has duly been covered by the assessee's own case for the A.Y. 2006-07 decided by Hon'ble ITAT in ITA No. 115/M/2009 and 5473/M/2011 vide orde…

Asstt Comm of Income Tax 6(1) (1), Mumbai vs. Century Textiles & Industries Ltd, Mumbai

In the result, the appeal of the Revenue stands dismissed

ITA 1886/MUM/2022[2010-11]Status: DisposedITAT Mumbai29 Nov 2022AY 2010-11

Bench: Shri Aby T Varkey, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं/ I.T.A. No.1886 /Mum/2022 (निर्धारणवर्ा / Assessment Year: 2010-11) Asst. Commissioner Of Income Tax बिधम/ Century Textiles & Industries Ltd 6(1)(1) Vs. 2Nd Floor, Century Bhavan, Room No. 504, Aaykar Bhavan, Dr Annie Besant Road, M.K.Road, Churchgate, Worli, Mumbai- 400030 Mumbai- 400020 स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aaacc2659Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri. Yogesh Thar Revenue By: Shri. Asif Karmani, Sr Ar सुनवाईकीतारीख / Date Of Hearing: 26/10/2022 घोषणाकीतारीख /Date Of Pronouncement: 29/11/2022 आदेश / O R D E R Per Aby T. Varkey, Jm:

For Appellant: Shri. Yogesh TharFor Respondent: Shri. Asif Karmani, Sr AR
Section 263Section 80Section 801ASection 80I

…rket value. The assessee also relied upon the cases i.e. Principle CIT Vs. Gujarat Alkalies & Chemicals Ltd. (395 ITR 247). West Coast Paper Mills Vs. Jt. CIT(100 TTJ 833). ACIT Vs. Jindal Steel & Power Ltd. (16 SOT 509) & CIT Vs. Godawari Power & Ispat Ltd., 42 Taxmann.com 551. However, on the other hand, the Ld. Representative of the Department has refuted the said contentions. Taking into account, facts and circumstances of the case, we noticed that the issue in question has duly been covered by the assessee's own case for the A.Y. 2006-07 decided by Hon'ble ITAT in ITA. No.115/M/2009 and 5473/M/2011 vide orde…

M/S. Coromandel Sugars Ltd., Chennai vs. DCIT, CC - 1 (2), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 3391/CHNY/2019[2013-14]Status: DisposedITAT Chennai16 Nov 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकरअपीलसं./Ita Nos.: 3390 & 3391/Chny/2019 िनधा"रण वष"/Assessment Years: 2005-06 & 2013 - 14 Coromandel Sugars Ltd., The Dcit, No.93, Santhome High Road, Vs. Corporate Circle -1(2), R.A. Puram, Chennai. Chennai – 600 028. Pan: Aaaci 2702G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 02.11.2022 घोषणा क" तार"ख/Date Of Pronouncement : 16.11.2022 आदेश /O R D E R Per Mahavir Singh: These Appeals By The Assessee Are Arising Out Of The Common Order Of The Commissioner Of Income Tax (Appeals)-4(I/C), Chennai In Ita Nos.434 & 433/16-17/Cit(A)-4/Ays 2005-06 & 2013-14 Dated 09.09.2019. The Assessments Were Framed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) By The Acit, Company Circle Ii(3), Chennai For The Assessment Year 2005-06

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 3390 & 3391/CHNY/2019 िनधा"रण वष"/Assessment Years: 2005-06 & 2013 - 14 Coromandel Sugars Ltd., The DCIT, No.93, Santhome High Road, vs. Corporate Circle -1(2), R.A. Puram, Chennai. Chennai – 600 028. PAN: AAACI 2702G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent by : Shri AR…

M/S. Coromandel Sugars Ltd., Chennai vs. DCIT, CC - 1 (2), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 3390/CHNY/2019[2005-06]Status: DisposedITAT Chennai16 Nov 2022AY 2005-06

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकरअपीलसं./Ita Nos.: 3390 & 3391/Chny/2019 िनधा"रण वष"/Assessment Years: 2005-06 & 2013 - 14 Coromandel Sugars Ltd., The Dcit, No.93, Santhome High Road, Vs. Corporate Circle -1(2), R.A. Puram, Chennai. Chennai – 600 028. Pan: Aaaci 2702G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 02.11.2022 घोषणा क" तार"ख/Date Of Pronouncement : 16.11.2022 आदेश /O R D E R Per Mahavir Singh: These Appeals By The Assessee Are Arising Out Of The Common Order Of The Commissioner Of Income Tax (Appeals)-4(I/C), Chennai In Ita Nos.434 & 433/16-17/Cit(A)-4/Ays 2005-06 & 2013-14 Dated 09.09.2019. The Assessments Were Framed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) By The Acit, Company Circle Ii(3), Chennai For The Assessment Year 2005-06

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 3390 & 3391/CHNY/2019 िनधा"रण वष"/Assessment Years: 2005-06 & 2013 - 14 Coromandel Sugars Ltd., The DCIT, No.93, Santhome High Road, vs. Corporate Circle -1(2), R.A. Puram, Chennai. Chennai – 600 028. PAN: AAACI 2702G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent by : Shri AR…

DCIT-Ltu - 2, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 2958/MUM/2019[2010-11]Status: DisposedITAT Mumbai07 Nov 2022AY 2010-11
Section 143(3)Section 14A

…ITA Nos. 1889 and 1241/Mum/2018, 2384, 2958, 3475 and 3843/Mum/2019 Assessment years: 2010-11, 2011-12 and 2012-13 Page 1 of 99 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA No.2384 and 3475/Mum/2019 and 1241/Mum/2018 Assessment years: 2010-11, 2011-12 and 2012-13 Ambuja Cement Limited .…………………………Appellant (formerly known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...………

D.C.I.T., Circle-5(1), Kolkata vs. M/S Dhunseri Ventures Ltd.(Formerly:Dhunseri Petrochem Ltd.), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 1989/KOL/2019[2015-16]Status: DisposedITAT Kolkata29 Aug 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 92C

…ITA No. 1989/KOL/2019 A.Y. 2015-2016 M/s. Dhunseri Venture Ltd. (Formerly :Dhunsari Petrochem Limited) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA [Physical Court Hearing] Before Shri Rajpal Yadav, Vice-President(KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 1989/KOL/2019 Assessment Year: 2015-2016 Deputy Commissioner of Income Tax,.................................................Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- M/s. Dhunseri Ventures Limited,......................................................Respondent (Formerly:…

ACIT, Circle-10(2), Kolkata vs. M/S Philips Carbon Black Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2628/KOL/2019[2013-14]Status: DisposedITAT Kolkata05 Jul 2022AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 2628/Kol/2019 Assessment Year : 2013-14 ACIT, Circle-10(2), Kolkata Vs. M/s Philips Carbon Black Ltd. (PAN: AABCP 5762 E) Appellant Respondent Date of Hearing 11.05.2022 Date of Pronouncement 05.07.2022 For the Appellant Shri Ashim Choudhury, Advocate Shri Kinjal Buria, ACA For the Respondent Shri Manish Kanojia, CITDR Shri Tushar Dhawal Singh, CITDR ORDER Per Shri Rajesh Kumar, AM: This is an appeal preferred by the revenue against the order of the Commissioner…

DCIT, Circle-1(1)(1), Surat vs. M/S. J K Paper Limited, Surat

In the result, all these three appeals of the Revenue are dismissed

ITA 6/SRT/2021[2016-17]Status: DisposedITAT Surat06 May 2022AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

…al unit would be the same being charged by GEB from the consumers. The ld. CIT(A) also relied upon the decision of Hon’ble Chhattisgarh High Court in the case of ITA 156/SRT/2020 DCIT Vs M/s JK Paper & 2 Ors appeals CIT Vs Godavari Power & Ispat Limited 2014, 42 Taxmann.com 551 (Chhattisgarh) wherein it was held that where the assessee had established a capital power plant in State of Chhattisgarh to supply electricity to its steel division for purpose of Section 80IA deduction, market value of power supplied by assessee to steel division should be computed considering the rate of power charged by Chhattisgarh St…

DCIT, Circle-1(1)(2), Surat vs. J K Paper Ltd, Surat

In the result, all these three appeals of the Revenue are dismissed

ITA 157/SRT/2020[2015-16]Status: DisposedITAT Surat06 May 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

…al unit would be the same being charged by GEB from the consumers. The ld. CIT(A) also relied upon the decision of Hon’ble Chhattisgarh High Court in the case of ITA 156/SRT/2020 DCIT Vs M/s JK Paper & 2 Ors appeals CIT Vs Godavari Power & Ispat Limited 2014, 42 Taxmann.com 551 (Chhattisgarh) wherein it was held that where the assessee had established a capital power plant in State of Chhattisgarh to supply electricity to its steel division for purpose of Section 80IA deduction, market value of power supplied by assessee to steel division should be computed considering the rate of power charged by Chhattisgarh St…

DCIT, Circle-1(1)(2), Surat vs. J K Paper Ltd, Surat

In the result, all these three appeals of the Revenue are dismissed

ITA 156/SRT/2020[2013-14]Status: DisposedITAT Surat06 May 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

…al unit would be the same being charged by GEB from the consumers. The ld. CIT(A) also relied upon the decision of Hon’ble Chhattisgarh High Court in the case of ITA 156/SRT/2020 DCIT Vs M/s JK Paper & 2 Ors appeals CIT Vs Godavari Power & Ispat Limited 2014, 42 Taxmann.com 551 (Chhattisgarh) wherein it was held that where the assessee had established a capital power plant in State of Chhattisgarh to supply electricity to its steel division for purpose of Section 80IA deduction, market value of power supplied by assessee to steel division should be computed considering the rate of power charged by Chhattisgarh St…

Larsen & Toubro Ltd, Mumbai vs. DCIT 2(2), Mumbai

In the result, appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 6908/MUM/2012[2001-02]Status: DisposedITAT Mumbai29 Apr 2022AY 2001-02

Bench: Shri S.Rifaur Rahman () & Shri Amarjit Singh ()

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) I.T.A No.6908/Mum/2012 - A.Y. 2001-02 I.T.A No.2117/Mum/2013 - A.Y. 2002-03 Larsen & Toubro Limited vs Deputy Commissioner of Income- Taxation Department, L&T tax, Range-2(2), Mumbai House N.M. Marg, Ballard Estate Mumbai-400 001 PAN : AAACL0140P APPELLANT RESPONDENT I.T.A No.6878 /Mum/2012 - A.Y. 2001-02 I.T.A No.2284/Mum/2013 - A.Y. 2002-03 Deputy Commissioner of vs Larsen & Toubro Limited Income-tax, Range-2(2), Taxation Department, L&T House Mumbai N.M. Mar…

M/S Nectar Lifescience Ltd., Chandigarh vs. DCIT, C-1(1), Chandigarh

In the result, appeal of the assessee is allowed

ITA 1497/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh17 Feb 2022AY 2015-16
For Appellant: Shri Yogesh Monga, CAFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 144C(13)Section 144C(5)Section 271Section 80

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी सुधांशु "ीवा"तव, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI. SUDHANSHU SRIVASTAVA, JM आयकर अपील सं./ ITA NO. 1497/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 Nectar Lifesciences Limited The DCIT, Circle-1(1) बनाम SCO 38-39, Sector 9D Chandigarh Ayakar Bhawan, Chandigarh-160009 Sector-17, Chandigarh 160017 "थायी लेखा सं./PAN NO: AABCS6468G अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Yogesh Monga, CA राज"व क" ओर से/ R…

The Dy. CIT., Circle-4(1)(2), Ahmedabad vs. M/S. Vishal Fabrics Ltd., Ahmedabad

In the result, the appeal preferred by the Revenue is dismissed

ITA 1820/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad07 Jan 2022AY 2015-16

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Gaurav Nahta, ARFor Respondent: Shri Umesh Agarwal, Sr. DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1820/Ahd/2019 (Assessment Year: 2015-16) DCIT Vs. Vishal Fabrics Ltd. Circle-4(1)(2), B/h. Kashiram Mill Ahmedabad Compound, Ranipur, Narol, Ahmedabad-382424 [PAN No. AAACV6304R] (Appellant) .. (Respondent) Assessee by : Shri Gaurav Nahta, AR Revenue by : Shri Umesh Agarwal, Sr. DR Date of Hearing 01.12.2021 Date of Pronouncement 07.01.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the Revenue is d…

Dcm Shriiram Ltd., New Delhi vs. Addl.CIT, Special Range- 3, New Delhi

In the result appeal of assessee is partly allowed

ITA 7362/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Pradeep Dinodia, C. A.; &For Respondent: Shri Surendra Pal [CIT] – DR
Section 133(6)Section 143Section 143(3)Section 144Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “I–1”: NEW DELHI] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 7362/Del/2018 (Assessment Year: 2014-15) DCM Shriram Ltd., Addl. CIT, 1st Floor, Kanchanjunga Bldg., Special Range – 3, Vs. 18 – Barakhamba Road, New Delhi. New Delhi – 110 001. PAN: AAACD0097R (Appellant) (Respondent) Assessee by : Shri Pradeep Dinodia, C. A.; & Shri R. K. Kapoor, C. A.; Department by : Shri Surendra Pal [CIT] – DR; Date of Hearing : 02/09/2021 Date of pronouncement : 28/10/2021 O R D E R PER PRASHANT…

DCIT, Circle-5(1), Kolkata vs. Kesoram Industries Limited, Kolkata

In the result, all the appeals of the revenue for AYs 2012-13, 2014-

ITA 1864/KOL/2019[2015-16]Status: DisposedITAT Kolkata28 Oct 2021AY 2015-16

Bench: Hon’Ble Shri P. M. Jagtap, Vp (Kz) & Hon’Ble Shri A. T. Varkey]

Section 139(1)Section 143(3)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43

…M/s. Kesoram Industries Ltd., AYs 2012-13, 2014-15 &2015-16 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Hon’ble Shri P. M. Jagtap, VP (KZ) & Hon’ble Shri A. T. Varkey, Judicial Member] I.T.A. No. 1777/Kol/2019 Assessment Years: 2012-13 Deputy Commissioner of Income-tax, Vs M/s. Kesoram Industries Ltd. Circle-5(1), Kolkata. . (PAN: AABCK2417P) Appellant Respondent & Assessment Year: 2015-16 M/s. Kesoram Industries Ltd. Vs Deputy Commissioner of Income- (PAN: AABCK2417P) . tax, Circle-5(1), Kolkata. Appellant Respondent & I.T.A. No. 1864/Kol/2019 Ass…

DCIT, Circle - 5(1), Kolkata vs. M/S. Kesoram Industries Ltd., Kolkata

In the result, all the appeals of the revenue for AYs 2012-13, 2014-

ITA 1777/KOL/2019[2012-13]Status: DisposedITAT Kolkata28 Oct 2021AY 2012-13

Bench: Hon’Ble Shri P. M. Jagtap, Vp (Kz) & Hon’Ble Shri A. T. Varkey]

Section 139(1)Section 143(3)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43

…M/s. Kesoram Industries Ltd., AYs 2012-13, 2014-15 &2015-16 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Hon’ble Shri P. M. Jagtap, VP (KZ) & Hon’ble Shri A. T. Varkey, Judicial Member] I.T.A. No. 1777/Kol/2019 Assessment Years: 2012-13 Deputy Commissioner of Income-tax, Vs M/s. Kesoram Industries Ltd. Circle-5(1), Kolkata. . (PAN: AABCK2417P) Appellant Respondent & Assessment Year: 2015-16 M/s. Kesoram Industries Ltd. Vs Deputy Commissioner of Income- (PAN: AABCK2417P) . tax, Circle-5(1), Kolkata. Appellant Respondent & I.T.A. No. 1864/Kol/2019 Ass…

Kesoram Industries Ltd., Kolkata vs. D.C.I.T., Circle-5(1), Kolkata

In the result, all the appeals of the revenue for AYs 2012-13, 2014-

ITA 1197/KOL/2019[2014-15]Status: DisposedITAT Kolkata28 Oct 2021AY 2014-15

Bench: Hon’Ble Shri P. M. Jagtap, Vp (Kz) & Hon’Ble Shri A. T. Varkey]

Section 139(1)Section 143(3)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43

…M/s. Kesoram Industries Ltd., AYs 2012-13, 2014-15 &2015-16 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Hon’ble Shri P. M. Jagtap, VP (KZ) & Hon’ble Shri A. T. Varkey, Judicial Member] I.T.A. No. 1777/Kol/2019 Assessment Years: 2012-13 Deputy Commissioner of Income-tax, Vs M/s. Kesoram Industries Ltd. Circle-5(1), Kolkata. . (PAN: AABCK2417P) Appellant Respondent & Assessment Year: 2015-16 M/s. Kesoram Industries Ltd. Vs Deputy Commissioner of Income- (PAN: AABCK2417P) . tax, Circle-5(1), Kolkata. Appellant Respondent & I.T.A. No. 1864/Kol/2019 Ass…

M/S. Kesoram Industries Ltd., Kolkata vs. DCIT, Circle - 5(1), Kolkata

In the result, all the appeals of the revenue for AYs 2012-13, 2014-

ITA 1650/KOL/2019[2015-16]Status: DisposedITAT Kolkata28 Oct 2021AY 2015-16

Bench: Hon’Ble Shri P. M. Jagtap, Vp (Kz) & Hon’Ble Shri A. T. Varkey]

Section 139(1)Section 143(3)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43

…M/s. Kesoram Industries Ltd., AYs 2012-13, 2014-15 &2015-16 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Hon’ble Shri P. M. Jagtap, VP (KZ) & Hon’ble Shri A. T. Varkey, Judicial Member] I.T.A. No. 1777/Kol/2019 Assessment Years: 2012-13 Deputy Commissioner of Income-tax, Vs M/s. Kesoram Industries Ltd. Circle-5(1), Kolkata. . (PAN: AABCK2417P) Appellant Respondent & Assessment Year: 2015-16 M/s. Kesoram Industries Ltd. Vs Deputy Commissioner of Income- (PAN: AABCK2417P) . tax, Circle-5(1), Kolkata. Appellant Respondent & I.T.A. No. 1864/Kol/2019 Ass…

Star Paper Mills Limited, Kolkata vs. DCIT, Cir. 4(2), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 127/KOL/2021[2016-17]Status: DisposedITAT Kolkata26 Oct 2021AY 2016-17

Bench: Shri P. M .Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Section 143(3)Section 144CSection 80ISection 92B

…1 I.T.A. No.127/Kol/2021 Assessment Year: 2016-17 Star Paper Mills Limited आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri P. M .Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] I.T.A. No.127/Kol/2021 Assessment Year: 2016-17 Star Paper Mills Limited Vs. DCIT, Circle-4(2), Kolkata (PAN:AAECS0759B) Appellant Respondent Date of Hearing (Virtual) 22.09.2021 Date of Pronouncement 26.10.2021 For the Appellant Shri Akkal Dudhewala, FCA For the Respondent Shri Gaurav Kanaujia CIT TP, & Shri Supriyo Pal, Addl. CIT, Sr. D.R ORDER Per Shri A. T. Vark…