How many judgments cite CIT v. JSW Energy Limited?

42 judgments on BharatTax cite CIT v. JSW Energy Limited (60 Taxmann.com 303), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. JSW Energy Limited come up under?

It is most often cited in judgments turning on Section 115JB, Section 14A, Section 8D, Section 201(1A), Section 234C, Section 250.

CIT v. JSW Energy Limited

60 Taxmann.com 303High Court2015#2826 most cited

What is CIT v. JSW Energy Limited authority for?

For computing book profits under Section 115JB, the Assessing Officer cannot make disallowance under Section 14A, as the power to adjust net profit is limited to what is explicitly provided in the Explanation to Section 115J/115JB.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. JSW Energy Limited · Section 115JB · Section 14A · book profits · MAT · disallowance under Section 14A · Assessing Officer jurisdiction · net profit adjustment · computation of book profits · Explanation to Section 115J

Also reported as

379 ITR 36

Sections most often in play

Section 115JB Section 14A Section 8D Section 201(1A)Section 234C Section 250 Section 37(1)Section 10(2A)

Issues it is cited on

section 8d(2)(ii)section 8d section 14a(1)section 115ja strategic investment section 119(2)transfer of capital asset section 119(2)(b)section 139(5)section 234c book profits section 10(34)

Judgments citing CIT v. JSW Energy Limited

DCIT 7(3), Mumbai vs. Vodafone India Ltd, Mumbai

In the result, the Revenue’s appeal for assessment year 2005-06

ITA 880/MUM/2014[2005-06]Status: DisposedITAT Mumbai03 Feb 2016AY 2005-06

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainthe Dcit- 7(3), Room No.615, 6Th Floor, Aaykar Bhavan, Mk Road, Mumbai 400 020 ... Appellant Vs.

For Appellant: Shri Sumit KumarFor Respondent: Shri Nishant Thakkar

Section 115JSection 115jSection 143(3)Section 234CSection 234DSection 80I

…section 234C of the Act. In support of this proposition, the Ld. Representative for the assessee placed reliance upon the following decision of Hon’ble Courts and Tribunals:- (i) Emami Ltd. vs. CIT (2011),337 ITR 470 (Cal); (ii) CIT v. JSW Energy Ltd. (2015) 379 ITR 36 (Bom); (iii)Shakti Insulated Wires (P) Ltd. in ITA No. 5814/Mum/2011 dated 14/2/2014 for assessment year 2005-06. 5 (iv) Uttam Sugar Mills Ltd. (2012) 20 taxman.com 223 (v) Garware Polyster Ltd.(2013) 23 ITR (T) 549. The Ld. Representative for the assessee contends that in view of the above submissions and judicial pronouncements, the Revenue’s ap…

DCIT Cen Cir 18 & 19, Mumbai vs. Viraj Profiles Ltd, Mumbai

ITA 4439/MUM/2013[2008-09]Status: DisposedITAT Mumbai21 Oct 2015AY 2008-09

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: - 2008-09 Dcit,Central Circle-18 & 19 V. Viraj Profiles Limited Mumbai 10,Imperial Chamber,Wilson Road, Ballard Estate,Mumbai- 400 038 Pan/Gir No. Aabcv1740N Appellant Respondent

Section 10BSection 115JSection 14ASection 80G

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, F,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य, के सम" BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment year: - 2008-09 DCIT,Central Circle-18 & 19 v. Viraj Profiles Limited Mumbai 10,Imperial Chamber,Wilson Road, Ballard Estate,Mumbai- 400 038 PAN/GIR No. AABCV1740N Appellant Respondent Revenue By Ms. Lata Sunder Assessee By Ms Bhumika Vora Date of hearing 08.10.2015 Date of pronouncement 21.10.2015 ORDER Per Ramit Kochar, Accountant Member This appe…