CIT v. Indo Burma Petroleum Co.Ltd.

111 Taxmann 635Supreme Court of India2000#10981 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2024.

Issues it is cited on

section 14a(3)section 10(5)section 43(3)section 14a(1)section 42strategic investmentsection 80ia(4)section 115jb(2)section 34section 80iasection 80idisallowance under section 14a

Judgments citing CIT v. Indo Burma Petroleum Co.Ltd.

Thedcit, Cochin vs. M.S Cochin International Airport Ltd, Cochin

ITA 304/COCH/2017[2007-08]Status: DisposedITAT Cochin23 Oct 2024AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri SATBEER SINGH GODARA, JUDICIAL MEMBER AND Shri AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 166, 167, 193 & 304/Coch/2017 Assessment Years: 2010-11 to 20120-13 & 2007-08 Cochin International DCIT, Circle 1(1), Airport Ltd. GCDA Range 1 vs. Commercial Complex Kochi Marine Drive, Kochi. PIN - 682031 PAN: AAACC9658B (Appellant) (Respondent) For Revenue : 22.08.2024 Date of Pronouncement : 23.10.2024 ORDER PER BENCH : The instant batch of four Revenue’s appeals pertains to a single assessee herein, i.e. Cochin Interntional Airport Ltd. All oth…

The DCIT, Cochin vs. M.S Cochin International Airport Ltd, Cochin

ITA 193/COCH/2017[2012-13]Status: DisposedITAT Cochin23 Oct 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri SATBEER SINGH GODARA, JUDICIAL MEMBER AND Shri AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 166, 167, 193 & 304/Coch/2017 Assessment Years: 2010-11 to 20120-13 & 2007-08 Cochin International DCIT, Circle 1(1), Airport Ltd. GCDA Range 1 vs. Commercial Complex Kochi Marine Drive, Kochi. PIN - 682031 PAN: AAACC9658B (Appellant) (Respondent) For Revenue : 22.08.2024 Date of Pronouncement : 23.10.2024 ORDER PER BENCH : The instant batch of four Revenue’s appeals pertains to a single assessee herein, i.e. Cochin Interntional Airport Ltd. All oth…

The DCIT, Cochin vs. M/S.Cochin International Airport Ltd, Cochin

ITA 167/COCH/2017[2011-12]Status: DisposedITAT Cochin23 Oct 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri SATBEER SINGH GODARA, JUDICIAL MEMBER AND Shri AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 166, 167, 193 & 304/Coch/2017 Assessment Years: 2010-11 to 20120-13 & 2007-08 Cochin International DCIT, Circle 1(1), Airport Ltd. GCDA Range 1 vs. Commercial Complex Kochi Marine Drive, Kochi. PIN - 682031 PAN: AAACC9658B (Appellant) (Respondent) For Revenue : 22.08.2024 Date of Pronouncement : 23.10.2024 ORDER PER BENCH : The instant batch of four Revenue’s appeals pertains to a single assessee herein, i.e. Cochin Interntional Airport Ltd. All oth…

The DCIT, Cochin vs. M/S.Cochin International Airport Ltd, Cochin

ITA 166/COCH/2017[2010-11]Status: DisposedITAT Cochin23 Oct 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: 22.08.2024
Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri SATBEER SINGH GODARA, JUDICIAL MEMBER AND Shri AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 166, 167, 193 & 304/Coch/2017 Assessment Years: 2010-11 to 20120-13 & 2007-08 Cochin International DCIT, Circle 1(1), Airport Ltd. GCDA Range 1 vs. Commercial Complex Kochi Marine Drive, Kochi. PIN - 682031 PAN: AAACC9658B (Appellant) (Respondent) For Revenue : 22.08.2024 Date of Pronouncement : 23.10.2024 ORDER PER BENCH : The instant batch of four Revenue’s appeals pertains to a single assessee herein, i.e. Cochin Interntional Airport Ltd. All oth…

DCIT, Chennai vs. Neyveli Lignite Corporation Limited, Neyveli

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 855/CHNY/2013[2009-2010]Status: DisposedITAT Chennai28 Apr 2017AY 2009-2010

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…ed as a plant. For the purpose of the same, following case laws were relied upon: i. CIT v. Karnataka Power Corporation (2001) 247 ITR 268 (SC) (E-2) ii. CIT v. Indo Burma Petroleum Co.Ltd (1978) 112 ITR 755 (Cal.) (E-3) iii. CIT v. Dr. B. Venkata Rao (2000) 111 Taxmann 635 (SC) iv. Indore Municipal Corporation v. CIT (‘2001) 247 ITR 803 (SC) c. As regards electrical installations, they are electrical equipments installed in Mines & Thermal Power Stations for the purpose of lignite excavation and generation of power. d. In the excavation of lignite, the power supply is fed on installation of High Voltage and L…

Neyveli Lignite Corporation Ltd., Cuddalore vs. DCIT, Chennai

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 2140/CHNY/2013[2010-11]Status: DisposedITAT Chennai28 Apr 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…ed as a plant. For the purpose of the same, following case laws were relied upon: i. CIT v. Karnataka Power Corporation (2001) 247 ITR 268 (SC) (E-2) ii. CIT v. Indo Burma Petroleum Co.Ltd (1978) 112 ITR 755 (Cal.) (E-3) iii. CIT v. Dr. B. Venkata Rao (2000) 111 Taxmann 635 (SC) iv. Indore Municipal Corporation v. CIT (‘2001) 247 ITR 803 (SC) c. As regards electrical installations, they are electrical equipments installed in Mines & Thermal Power Stations for the purpose of lignite excavation and generation of power. d. In the excavation of lignite, the power supply is fed on installation of High Voltage and L…

DCIT, Chennai vs. M/S. Neyveli Lignite Corporation Limited, Neyveli

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 2077/CHNY/2013[2010-11]Status: DisposedITAT Chennai28 Apr 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…ed as a plant. For the purpose of the same, following case laws were relied upon: i. CIT v. Karnataka Power Corporation (2001) 247 ITR 268 (SC) (E-2) ii. CIT v. Indo Burma Petroleum Co.Ltd (1978) 112 ITR 755 (Cal.) (E-3) iii. CIT v. Dr. B. Venkata Rao (2000) 111 Taxmann 635 (SC) iv. Indore Municipal Corporation v. CIT (‘2001) 247 ITR 803 (SC) c. As regards electrical installations, they are electrical equipments installed in Mines & Thermal Power Stations for the purpose of lignite excavation and generation of power. d. In the excavation of lignite, the power supply is fed on installation of High Voltage and L…

DCIT, Chennai vs. M/S. Neyveli Lignite Corporation Limited, Neyveli

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 2029/CHNY/2013[2007-08]Status: DisposedITAT Chennai28 Apr 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…ed as a plant. For the purpose of the same, following case laws were relied upon: i. CIT v. Karnataka Power Corporation (2001) 247 ITR 268 (SC) (E-2) ii. CIT v. Indo Burma Petroleum Co.Ltd (1978) 112 ITR 755 (Cal.) (E-3) iii. CIT v. Dr. B. Venkata Rao (2000) 111 Taxmann 635 (SC) iv. Indore Municipal Corporation v. CIT (‘2001) 247 ITR 803 (SC) c. As regards electrical installations, they are electrical equipments installed in Mines & Thermal Power Stations for the purpose of lignite excavation and generation of power. d. In the excavation of lignite, the power supply is fed on installation of High Voltage and L…

DCIT, Chennai vs. M/S. Neyveli Lignite Corporation Limited, Neyveli

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 1983/CHNY/2011[2008-09]Status: DisposedITAT Chennai28 Apr 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…ed as a plant. For the purpose of the same, following case laws were relied upon: i. CIT v. Karnataka Power Corporation (2001) 247 ITR 268 (SC) (E-2) ii. CIT v. Indo Burma Petroleum Co.Ltd (1978) 112 ITR 755 (Cal.) (E-3) iii. CIT v. Dr. B. Venkata Rao (2000) 111 Taxmann 635 (SC) iv. Indore Municipal Corporation v. CIT (‘2001) 247 ITR 803 (SC) c. As regards electrical installations, they are electrical equipments installed in Mines & Thermal Power Stations for the purpose of lignite excavation and generation of power. d. In the excavation of lignite, the power supply is fed on installation of High Voltage and L…

CIT v. Indo Burma Petroleum Co.Ltd. (111 Taxmann 635) — Cited in 9 Judgments | BharatTax