CIT v. Neyveli Lignite Corporation Ltd.

243 ITR 458Reported decision#11348 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2017.

Judgments citing CIT v. Neyveli Lignite Corporation Ltd.

Turbo Energy Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 317/CHNY/2014[2009-2010]Status: DisposedITAT Chennai03 May 2017AY 2009-2010

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.351/Mds/2013 & ITA Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & AYs 2008-09 & 2009-10 Vs. M/s.Turbo Energy Ltd., The Dy. Commissioner of 67, Chamiers Road, Income Tax, Large Taxpayer Chennai-600 028. Unit, Chennai-600 101. [PAN: AAACT 2916 R] (अपीलाथ+/Appellant) (,-यथ+/Respondent) आयकर अपील सं./ITA No.629/Mds/2013 ि…

Turbo Energy Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 316/CHNY/2014[2008-2009]Status: DisposedITAT Chennai03 May 2017AY 2008-2009

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.351/Mds/2013 & ITA Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & AYs 2008-09 & 2009-10 Vs. M/s.Turbo Energy Ltd., The Dy. Commissioner of 67, Chamiers Road, Income Tax, Large Taxpayer Chennai-600 028. Unit, Chennai-600 101. [PAN: AAACT 2916 R] (अपीलाथ+/Appellant) (,-यथ+/Respondent) आयकर अपील सं./ITA No.629/Mds/2013 ि…

DCIT, Chennai vs. M/S. Turbo Energey Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 205/CHNY/2014[2009-10]Status: DisposedITAT Chennai03 May 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.351/Mds/2013 & ITA Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & AYs 2008-09 & 2009-10 Vs. M/s.Turbo Energy Ltd., The Dy. Commissioner of 67, Chamiers Road, Income Tax, Large Taxpayer Chennai-600 028. Unit, Chennai-600 101. [PAN: AAACT 2916 R] (अपीलाथ+/Appellant) (,-यथ+/Respondent) आयकर अपील सं./ITA No.629/Mds/2013 ि…

DCIT, Chennai vs. M/S. Turbo Energey Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 204/CHNY/2014[2008-09]Status: DisposedITAT Chennai03 May 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.351/Mds/2013 & ITA Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & AYs 2008-09 & 2009-10 Vs. M/s.Turbo Energy Ltd., The Dy. Commissioner of 67, Chamiers Road, Income Tax, Large Taxpayer Chennai-600 028. Unit, Chennai-600 101. [PAN: AAACT 2916 R] (अपीलाथ+/Appellant) (,-यथ+/Respondent) आयकर अपील सं./ITA No.629/Mds/2013 ि…

DCIT, Chennai vs. M/S. Turbo Energey Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 203/CHNY/2014[2006-07]Status: DisposedITAT Chennai03 May 2017AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.351/Mds/2013 & ITA Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & AYs 2008-09 & 2009-10 Vs. M/s.Turbo Energy Ltd., The Dy. Commissioner of 67, Chamiers Road, Income Tax, Large Taxpayer Chennai-600 028. Unit, Chennai-600 101. [PAN: AAACT 2916 R] (अपीलाथ+/Appellant) (,-यथ+/Respondent) आयकर अपील सं./ITA No.629/Mds/2013 ि…

DCIT, Chennai vs. Turbo Energy Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 629/CHNY/2013[2007-08]Status: DisposedITAT Chennai03 May 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.351/Mds/2013 & ITA Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & AYs 2008-09 & 2009-10 Vs. M/s.Turbo Energy Ltd., The Dy. Commissioner of 67, Chamiers Road, Income Tax, Large Taxpayer Chennai-600 028. Unit, Chennai-600 101. [PAN: AAACT 2916 R] (अपीलाथ+/Appellant) (,-यथ+/Respondent) आयकर अपील सं./ITA No.629/Mds/2013 ि…

Turbo Energy Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 351/CHNY/2013[2007-2008]Status: DisposedITAT Chennai03 May 2017AY 2007-2008

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.351/Mds/2013 & ITA Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & AYs 2008-09 & 2009-10 Vs. M/s.Turbo Energy Ltd., The Dy. Commissioner of 67, Chamiers Road, Income Tax, Large Taxpayer Chennai-600 028. Unit, Chennai-600 101. [PAN: AAACT 2916 R] (अपीलाथ+/Appellant) (,-यथ+/Respondent) आयकर अपील सं./ITA No.629/Mds/2013 ि…

Addl CIT 2(3), Mumbai vs. M/S. Tata Consultancy Services Ltd., Mumbai

ITA 7513/MUM/2010[2005-06]Status: DisposedITAT Mumbai23 Mar 2017AY 2005-06

Bench: Shri C.N. Prasad () & Shri Ashwani Taneja ()

Section 195Section 40Section 9(1)(vi)

…ty; a share of the profit, reserved by the owner for permitting another to use the property; the amount reserved or the rental to be paid the original owner of the whole estate.” 5. The Madras High Court in CIT vs Neyveli Lignite Corporation Ltd., reported in 243 ITR 458 states thus explaining the concept of Royalty:- 'The term ‘royalty' normally connotes the payment made by a person who has exclusive right over a thing for allowing another to make use of that thing which may be either physical or intellectual property or thing. The exclusivity of the right in relation to the thing for which royalty is paid shoul…

Visteon Technical and Services Centre Pvt. Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal of the assessee is allowed

ITA 3143/CHNY/2016[2014-15]Status: DisposedITAT Chennai28 Feb 2017AY 2014-15

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

Section 195Section 201(1)Section 9(1)(vi)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर "संह, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3143/Mds/2016 "नधा"रण वष" /Assessment Year: 2014-15 Vs. M/s.Visteon Technical and Services The Dy. Commissioner of Centre Pvt. Ltd., Income Tax, International Office Level #3, Building “Fortius”, Taxation-2(2), Olympia Technology Park No.1, 121, Mahatma Gandhi Road, SIDCO Industrial Estate, Chennai-600 034. Guindy, Chennai, Tamil Nadu…

CIT v. Neyveli Lignite Corporation Ltd. (243 ITR 458) — Cited in 9 Judgments | BharatTax