CIT v. Karnataka Power Corporation Limited

127 Taxmann.com 282High Court#14802 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

section 115bbe(1)section 80ia(5)section 69dsection 71initial assessment yearset off of lossessection 80ia(4)deduction under section 80iadeduction u/s 80iaeligible businesssection 69bsection 80ia

Judgments citing CIT v. Karnataka Power Corporation Limited

M/S Giriraj Enterprises, Pune vs. DCIT, Central Circle 1(1), Pune

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

ITA 427/PUN/2024[2015-16]Status: DisposedITAT Pune17 Oct 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(35)Section 132Section 133ASection 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2015-16 M/s. Giriraj Enterprises DCIT, 1 Modi Baug, Building A, Central Circle – 1(1), Pune Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) IT(SS)A Nos.23 to 25/PUN/2024 Assessment Years : 2017-18 to 2019-20 DCIT, M/s. Giriraj Enterprises Central Circle – 1(1), Pune 1 Modi Baug, Building A, Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) Assessee by : Shri Nikhil S P…

M/S. L.B. Kunjir, Pune vs. Deputy Commissioner of Income Tax, Circle 7, Pune

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

ITA 418/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jul 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

M/S. L.B. Kunjir, Pune vs. Deputy Commissioner of Income Tax, Circle 7, Pune

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

ITA 417/PUN/2024[2015-16]Status: DisposedITAT Pune05 Jul 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

Deputy Commissioner of Income Tax, Circle-7, Pune vs. Lb Kunjir, Pune

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

ITA 240/PUN/2024[2017-18]Status: DisposedITAT Pune05 Jul 2024AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DCIT, Pune vs. L B Kunjir, Pune

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

ITA 1088/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jul 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DCIT Circle 7, Bodhi Tower Salisbury Park vs. L B Kunjir, Pune

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

ITA 1046/PUN/2024[2015-16]Status: DisposedITAT Pune05 Jul 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

CIT v. Karnataka Power Corporation Limited (127 Taxmann.com 282) — Cited in 6 Judgments | BharatTax