CIT v. Modipon Ltd.

400 ITR 1Supreme Court of India2018#6370 most cited

What is CIT v. Modipon Ltd. authority for?

The Supreme Court decision in CIT v. Modipon Ltd. (400 ITR 1) is authority for the treatment of PLA balance on excise duty and R&D cess, holding that such issues, when decided in favour of the assessee by the High Court and not appealed by the department to the Supreme Court, attain finality.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Modipon Ltd. · 400 ITR 1 SC · PLA balance · excise duty · R&D cess · finality of decision · department appeal not preferred · assessment year 1994-95 · assessment year 1995-96 · assessment year 1996-97

Sections most often in play

Section 115JBSection 28Section 80-IASection 145ASection 254(2)Section 43BSection 45-ICSection 80-IA(4)

Issues it is cited on

section 80ia(4)section 145asection 254(2)section 45eligible businessrule of consistencymistake apparent from recordsection 80iamiscellaneous applicationbook profitssection 80isection 115j

Judgments citing CIT v. Modipon Ltd.

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 901/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Oct 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…. 59. With regard to Ground No.4 regarding PLA balance on Excise Duty on Vehicles and R&D Cess on vehicles, at the outset, ld. AR of the assessee submitted that this issue is covered by the decision of Hon’ble Supreme Court in the case of CIT v. Modipon Ltd.: 400 ITR 1 and also covered in favour by order of the Delhi High Court in assessee’s own case for:  AY 1994-95, 1995-96, 1996-97 reported in 255 CTR 140 (Para 15-16)  AY 1999-00 in ITA No. 31/2005 (Para 16-20)  AY 2000-01 in ITA No. 442/2005 (Para 3) He further submitted that on the aforesaid issue of PLA balance, the Department has not preferred an appea…

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 1024/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…. 59. With regard to Ground No.4 regarding PLA balance on Excise Duty on Vehicles and R&D Cess on vehicles, at the outset, ld. AR of the assessee submitted that this issue is covered by the decision of Hon’ble Supreme Court in the case of CIT v. Modipon Ltd.: 400 ITR 1 and also covered in favour by order of the Delhi High Court in assessee’s own case for:  AY 1994-95, 1995-96, 1996-97 reported in 255 CTR 140 (Para 15-16)  AY 1999-00 in ITA No. 31/2005 (Para 16-20)  AY 2000-01 in ITA No. 442/2005 (Para 3) He further submitted that on the aforesaid issue of PLA balance, the Department has not preferred an appea…

DCIT, New Delhi vs. M/S Maruti Suzuki India Ltd, New Delhi

In the result, both recalled appeals are allowed in favour of the assessee

ITA 4174/DEL/2010[2003-04]Status: DisposedITAT Delhi22 Aug 2025AY 2003-04

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishra

Section 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.4174/Del/2010, A.Y. 2003-04 Dy. Commissioner of Maruti Suzuki India Ltd. Income Tax, Range-6, (formerly known as Maruti C. R. Building, Vs. Udyog Ltd.), Plot No.1, I. P. Estate, New Delhi Nelson Mandela Road Vasant Kunj, New Delhi-70 PAN: AAACM0829Q (Appellant) (Respondent) ITA No.4081/Del/2010, A.Y. 2003-04 Maruti Suzuki India Ltd. Addl. Commissioner of (formerly known as Maruti Income Tax, Range-6, Udyog Ltd.), Plot No.1, Vs. C. R. Building, Nelso…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, both recalled appeals are allowed in favour of the assessee

ITA 4081/DEL/2010[2003-04]Status: DisposedITAT Delhi22 Aug 2025AY 2003-04

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishra

Section 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.4174/Del/2010, A.Y. 2003-04 Dy. Commissioner of Maruti Suzuki India Ltd. Income Tax, Range-6, (formerly known as Maruti C. R. Building, Vs. Udyog Ltd.), Plot No.1, I. P. Estate, New Delhi Nelson Mandela Road Vasant Kunj, New Delhi-70 PAN: AAACM0829Q (Appellant) (Respondent) ITA No.4081/Del/2010, A.Y. 2003-04 Maruti Suzuki India Ltd. Addl. Commissioner of (formerly known as Maruti Income Tax, Range-6, Udyog Ltd.), Plot No.1, Vs. C. R. Building, Nelso…

Aravali Power Comany Private Ltd., Jhajjar vs. DCIT Circle-1(1), Delhi

In the result, all the five appeals of the assessee in

ITA 4604/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Jun 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 115JSection 28

…n the dismissal of SLP in the case of CIT V. Ambur Co-op. Sugar Mills Ltd., [2004] 269 ITR 398 (SC) iii) DCM Ltd. V. CIT, (2004) 192 CTR Del 408 iv) CIT V. Pandavapura Sahakara Sakkare Karkhane Limited, [1992] 198 ITR 69(SC) v) CIT V. M/s Modipon Ltd., [2018] 400 ITR 1 (SC) 13. The ld AR distinguished case laws relied upon in the case of Associated Power Co. Limited V. CIT. [1996] 218 ITR 195 (SC) and SREI Infrastructure Finance Ltd V ACIT, 2015 (2) TMI 545 (Del). The AR submitted that the judgement of Supreme court in the case of Associated Power Co. Limited V. CIT, [1996] 218 ITR 195 (SC) deals with the amou…

Aravali Power Company Private Limited, Jhajjar vs. DCIT, Circle-1(1), Delhi

In the result, all the five appeals of the assessee in

ITA 4603/DEL/2024[2018-19]Status: DisposedITAT Delhi23 Jun 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 115JSection 28

…n the dismissal of SLP in the case of CIT V. Ambur Co-op. Sugar Mills Ltd., [2004] 269 ITR 398 (SC) iii) DCM Ltd. V. CIT, (2004) 192 CTR Del 408 iv) CIT V. Pandavapura Sahakara Sakkare Karkhane Limited, [1992] 198 ITR 69(SC) v) CIT V. M/s Modipon Ltd., [2018] 400 ITR 1 (SC) 13. The ld AR distinguished case laws relied upon in the case of Associated Power Co. Limited V. CIT. [1996] 218 ITR 195 (SC) and SREI Infrastructure Finance Ltd V ACIT, 2015 (2) TMI 545 (Del). The AR submitted that the judgement of Supreme court in the case of Associated Power Co. Limited V. CIT, [1996] 218 ITR 195 (SC) deals with the amou…

Aravali Power Company Pvt. Ltd., New Delhi vs. DCIT, Circle-1(1), Delhi

In the result, all the five appeals of the assessee in

ITA 2561/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jun 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 115JSection 28

…n the dismissal of SLP in the case of CIT V. Ambur Co-op. Sugar Mills Ltd., [2004] 269 ITR 398 (SC) iii) DCM Ltd. V. CIT, (2004) 192 CTR Del 408 iv) CIT V. Pandavapura Sahakara Sakkare Karkhane Limited, [1992] 198 ITR 69(SC) v) CIT V. M/s Modipon Ltd., [2018] 400 ITR 1 (SC) 13. The ld AR distinguished case laws relied upon in the case of Associated Power Co. Limited V. CIT. [1996] 218 ITR 195 (SC) and SREI Infrastructure Finance Ltd V ACIT, 2015 (2) TMI 545 (Del). The AR submitted that the judgement of Supreme court in the case of Associated Power Co. Limited V. CIT, [1996] 218 ITR 195 (SC) deals with the amou…

Aravali Power Company Pvt. Ltd., New Delhi vs. DCIT, Circle-3(1), Delhi

In the result, all the five appeals of the assessee in

ITA 2560/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 115JSection 28

…n the dismissal of SLP in the case of CIT V. Ambur Co-op. Sugar Mills Ltd., [2004] 269 ITR 398 (SC) iii) DCM Ltd. V. CIT, (2004) 192 CTR Del 408 iv) CIT V. Pandavapura Sahakara Sakkare Karkhane Limited, [1992] 198 ITR 69(SC) v) CIT V. M/s Modipon Ltd., [2018] 400 ITR 1 (SC) 13. The ld AR distinguished case laws relied upon in the case of Associated Power Co. Limited V. CIT. [1996] 218 ITR 195 (SC) and SREI Infrastructure Finance Ltd V ACIT, 2015 (2) TMI 545 (Del). The AR submitted that the judgement of Supreme court in the case of Associated Power Co. Limited V. CIT, [1996] 218 ITR 195 (SC) deals with the amou…

Aravali Power Company Pvt. Ltd., New Delhi vs. DCIT, Circle-3(1), New Delhi

In the result, all the five appeals of the assessee in

ITA 9105/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Jun 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 115JSection 28

…n the dismissal of SLP in the case of CIT V. Ambur Co-op. Sugar Mills Ltd., [2004] 269 ITR 398 (SC) iii) DCM Ltd. V. CIT, (2004) 192 CTR Del 408 iv) CIT V. Pandavapura Sahakara Sakkare Karkhane Limited, [1992] 198 ITR 69(SC) v) CIT V. M/s Modipon Ltd., [2018] 400 ITR 1 (SC) 13. The ld AR distinguished case laws relied upon in the case of Associated Power Co. Limited V. CIT. [1996] 218 ITR 195 (SC) and SREI Infrastructure Finance Ltd V ACIT, 2015 (2) TMI 545 (Del). The AR submitted that the judgement of Supreme court in the case of Associated Power Co. Limited V. CIT, [1996] 218 ITR 195 (SC) deals with the amou…

DCIT, Central Circle- 7, New Delhi vs. Style Solutions Pvt Ltd, New Delhi

In the result, both recalled appeals are allowed in favour of the assessee

ITA 4174/DEL/2019[2012-13]Status: DisposedITAT Delhi03 Feb 2025AY 2012-13

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishra

Section 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.4174/Del/2010, A.Y. 2003-04 Dy. Commissioner of Maruti Suzuki India Ltd. Income Tax, Range-6, (formerly known as Maruti C. R. Building, Vs. Udyog Ltd.), Plot No.1, I. P. Estate, New Delhi Nelson Mandela Road Vasant Kunj, New Delhi-70 PAN: AAACM0829Q (Appellant) (Respondent) ITA No.4081/Del/2010, A.Y. 2003-04 Maruti Suzuki India Ltd. Addl. Commissioner of (formerly known as Maruti Income Tax, Range-6, Udyog Ltd.), Plot No.1, Vs. C. R. Building, Nelso…

Sri. B. Rudragouda, Bellary vs. The Deputy Commissioner of Income Tax, Circle- 1, Bellary

In the result, the appeal is allowed

ITA 315/BANG/2020[2016-17]Status: DisposedITAT Bangalore15 Apr 2021AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 37Section 37(1)

…CIT v. Sitaldas Tirathdas [1961] 41 ITR 367 (SC) (3) CIT v. United Breweries Ltd. [2010] 321 ITR 547 (Karn) ITA Nos.314 & 315/Bang/2020 Page 20 of 70 (4) CIT v. Pandavapura Sahakara Sakkare Karkhane Ltd. (1988) 174 ITR 475 (Kar) approved by Supreme Court in 400 ITR 1 (SC). (5) CIT v. Nagarbail Salt Owners Co-op Society Ltd. [2017] 390 ITR 415 (Kar) (6) Pr. CIT v. Gyan Enterprises Pvt. LTd. in ITA No.940/2016 dt. 17.5.2018 (Delhi HC). Supreme Court dismissed the SLP by department in SLP No.17347/2019 dated 3.7.2019. (7) Moti Lal Chhadami Lal Jain v. CIT [1991] 190 ITR 1 (SC) (8) CIT v. Sunil J. Kinariwala [2003]…

Sri. B. Rudragouda, Bellary vs. The Assistant Commissioner of Income Tax, Circle- 1, Bellary

In the result, the appeal is allowed

ITA 314/BANG/2020[2015-16]Status: DisposedITAT Bangalore15 Apr 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 37Section 37(1)

…CIT v. Sitaldas Tirathdas [1961] 41 ITR 367 (SC) (3) CIT v. United Breweries Ltd. [2010] 321 ITR 547 (Karn) ITA Nos.314 & 315/Bang/2020 Page 20 of 70 (4) CIT v. Pandavapura Sahakara Sakkare Karkhane Ltd. (1988) 174 ITR 475 (Kar) approved by Supreme Court in 400 ITR 1 (SC). (5) CIT v. Nagarbail Salt Owners Co-op Society Ltd. [2017] 390 ITR 415 (Kar) (6) Pr. CIT v. Gyan Enterprises Pvt. LTd. in ITA No.940/2016 dt. 17.5.2018 (Delhi HC). Supreme Court dismissed the SLP by department in SLP No.17347/2019 dated 3.7.2019. (7) Moti Lal Chhadami Lal Jain v. CIT [1991] 190 ITR 1 (SC) (8) CIT v. Sunil J. Kinariwala [2003]…

The Commissioner of Income Tax vs. M/S Bharat Fritz Werner Ltd

In the result, appeal is disposed of

ITA/266/2013HC Karnataka09 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 260Section 43B

…ARAT EARTH MOVERS Vs. COMMISSIONER OF INCOME-TAX' (2000) 112 TAXMAN 61 (SC), 'KEDARNATH JUTE MFG. CO. LTD. Vs. COMMISSIONER OF INCOME-TAX (CENTRAL), CALCUTTA' (1971) 82 ITR 363 (SC) AND 'COMMISSIONER OF INCOME-TAX Vs. MODIPON LTD. & ANR. (2018) 400 ITR 1 (SC). 6. We have considered the submissions made on both sides and have perused the record. We may proceed to deal with the substantial questions of law ad seriatum. So far as the claim of the assessee for write off of expenditure relating to loose tools, the Assessing Officer has disallowed the claim for expenditure of the assessee amounti…

M/S. Veerabhadrappa Sangappa & Company, Sandur vs. The Assistant Commissioner of Income Tax, Circle- 1, Bellary

In the result appeal filed by assessee stands partly allowed

ITA 1054/BANG/2019[2013-14]Status: DisposedITAT Bangalore08 Dec 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013–14

For Appellant: Shri Chythanya K.K, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT
Section 145Section 28Section 5

…ions: Page 53 of 138 A.Y:2013-14 i. CIT vs Sitaldas Tirathdas reported in (1961) 41 ITR 367 (SC) ii. Poona Electric supply Co. Ltd. vs CIT (1965) 57 ITR 521 (SC). iii. Moti Lal Chhadami Lal Jain vs CIT (1991) 190 ITR 1 (SC). iv. CIT vs Modipon Ltd., (2018) 400 ITR 1 (SC). v. CIT vs TJayavhandran (2018) 406 ITR 1(SC). vi. Pr.CIT vs Gyan Enterprises Pvt. Ltd., SLP (CIVIL) Diary No(s). 17347/2019. vii. Pr.CIT vs Gyan Enterprises Pvt. Ltd., ITA 940/2016(DEL) dated 17/05/2018. viii. CIT vs United Breweries Ltd (2010) 321 ITR 4546 (KARN.). ix. CIT vs Pandavapura Sahakara karkhane Ltd. (1988) 174 ITR 475 (KARN). x. C…

Genus Innovation Limited, Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 824/JPR/2018[2011-12]Status: DisposedITAT Jaipur19 Sept 2019AY 2011-12
For Appellant: Shri Manish Agarwal (CA)For Respondent: Smt. Runi Pal (JCIT)
Section 271(1)(c)Section 43B

…der section 271(1)(c) are not attracted on the issue of disallowance of claim being debatable issue. In support of his contention, he has relied upon the decision of 3 M/s. Genus Innovation Ltd., Jaipur. Hon’ble Supreme Court in case of CIT vs. Modipon Ltd. 400 ITR 1 (SC) as well as the decision in case of CIT vs. Reliance Petroproducts Ltd. 322 ITR 158 (SC). Thus the ld. A/R has submitted that when the claim in respect of advance payment of Vat is a bonafide claim, then the disallowance of the same by the AO would not attract the penalty under section 271(1)(c). 4. On the other hand, the ld. D/R has relied up…

Sadhvi Securities P.Ltd, New Delhi vs. ACIT, Central Circler-5, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 1047/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Jul 2019AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2014-15 Sadhvi Securities P. Ltd., Vs Acit, 13/34, Wea, Arya Samaj Road, Central Circle-5, Karol Bagh, New Delhi. New Delhi. Pan: Aahcs7130D (Appellant) (Respondent) Assessee By : Shri V.P. Gupta & Shri Anunav Kumar, Advocates Revenue By : Shri S.S. Rana, Cit, Dr Date Of Hearing : 02.05.2019 Date Of Pronouncement : 16.07.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 15Th January, 2019 Of The Cit(A)-24, Delhi, Relating To Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company & Is Engaged In The Business Of Share Trading. It Filed Its Return Of Income On 27.11.2014 Declaring Total Income Of Rs.910/-. During The Course Of Assessment Proceedings, The Assessing Officer Noted That The Assessee Has Introduced Share Capital By Issuing 1800000 Equity Shares Of Rs.10 Each At A Premium Of Rs.90 Per Share Aggregating To Rs.18 Crore In The Balance Sheet As On 31.03.2014. Since The Assessee Has Charged Very High Premium On The Shares So Allotted, The Assessing Officer Asked The Assessee To Furnish Complete

For Appellant: Shri V.P. Gupta &For Respondent: Shri S.S. Rana, CIT, DR
Section 56(2)(viib)

….P. Varghese v. ITO, (1981) 131 ITR 597 (SC). vii) CIT v. JH Gotla (1985) 156 ITR 323 (SC). viii) Paharpur Cooling Towers Ltd. v. CIT (2011) 61 DTR 309. ix) CIT V. Modipon Ltd. (2011) 334 ITR 106 (HC) x) CIT v. Modipon Ltd., Paharpur Cooling Towers Ltd. (2018)400 ITR 1 (SC) xi) Pr. CIT v. IDMC Ltd., (2017) 393 ITR 441 (Guj.) xii) Pr. CIT v. IDMC Ltd., (2017) 10 TMI 732 (SC). xiii) CIT v. Suresh Nanda (2015) 375 ITR 172 (Del). xiv) CIT v. HCL Technologies Ltd. (2018) 404 ITR 719 (SC). xv) Southern Motors v. State of Karnataka and Ors, AIR 2017 SC 476. 9. The ld. counsel for the assessee, referring to the Stay Appl…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…the assessee under section 43B of the Act. The Ld. AR relied upon the following decisions:- • Berger Paints India Ltd. Vs. CIT(2004) 266 ITR 99 (S.C) • CIT v. Shri Ram Honda Power Equipment Corporation : 258 CTR 329 / 352 ITR 481 (SC) • CIT v. Modipon Ltd.: 400 ITR 1 (SC) • CIT v. Paharpur Cooling Towers Ltd.: CA No. 19769 of 2017 (SC) • Lakhanpal National v. ITO : 162 ITR 240 (Guj) • Bharat Petroleum Corporation Ltd: 252 ITR 43 (Bom) • CIT v. NCR Corporation India (P) Ltd.: 240 Taxman 598 (Kar.) • Chemicals and Plastics India Ltd. v. CIT : 260 ITR 193 (Mad) • CIT vs. C.L. Gupta: 259 ITR 513 (All.) • CIT v. Raj…

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. ACIT, Jaipur

In the result, both set of cross appeals for the respective assessment years are disposed off with above directions

ITA 380/JPR/2017[2013-14]Status: DisposedITAT Jaipur29 Mar 2018AY 2013-14
For Appellant: Shri P C ParwalFor Respondent: Shri Varindar Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 115JSection 14ASection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 380 & 381/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2014-15 cuke M/s Rajasthan State Industrial ACIT Vs. Development & Investment Corp. Circle-6, Ltd., Jaipur. Udyog Bhawan, Tilak Marg, C- scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AABCR 4695 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 511 & 512/JP/2017 fu/kZkj.k…

CIT v. Modipon Ltd. (400 ITR 1) — Cited in 18 Judgments | BharatTax