CIT v. NTPC Sail Power Co. Ltd.

103 Taxmann.com 398High Court2019#11929 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2024.

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Issues it is cited on

additional depreciationrevenue expendituresection 28section 37transfercompanysection 14indiatotal incomebusinessdocumentinterest

Judgments citing CIT v. NTPC Sail Power Co. Ltd.

The DCIT, Circle-1(1), Now Circle-1(1)(1), Baroda vs. Gujarat State Electricity Corporation Ltd., Baroda

In the result, the appeal filed by the Assessee in ITA No

ITA 3164/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad19 Dec 2024AY 2011-12

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 28Section 37Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 3164 & 3124/Ahd/2015 Assessment Year: 2011-12 Deputy Commissioner Vs Gujarat State of Income Tax Electricity Circle-1(1), Baroda Corporation Limited, Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-390007 Gujarat State Deputy Commissioner Electricity Corporation Vs of Income Tax Limited, Circle-1(1), Baroda Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-390007 PAN: AAACG6864F (Appellant) (Respondent) Revenue Represented: Shri A.P. Singh, CIT-D…

Gujarat State Electricity Corporation Ltd., Baroda vs. The Dy.CIT, Circle-1(1), Baroda

In the result, the appeal filed by the Assessee in ITA No

ITA 3124/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad19 Dec 2024AY 2011-12

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 28Section 37Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 3164 & 3124/Ahd/2015 Assessment Year: 2011-12 Deputy Commissioner Vs Gujarat State of Income Tax Electricity Circle-1(1), Baroda Corporation Limited, Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-390007 Gujarat State Deputy Commissioner Electricity Corporation Vs of Income Tax Limited, Circle-1(1), Baroda Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-390007 PAN: AAACG6864F (Appellant) (Respondent) Revenue Represented: Shri A.P. Singh, CIT-D…

The ACIT, Circle-2, Jamnagar vs. Saurashtra Cement Ltd., Porbandar

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

ITA 476/RJT/2014[2010-11]Status: DisposedITAT Rajkot05 Jul 2023AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

Section 14ASection 40Section 40A(9)

…epreciation as the assessee has not claimed the additional depreciation on Power Plant. The assessee is entitled for additional deprecation on Power Plant as per the decision of Hon’ble Delhi High Court in the case of PCIT vs. NCPT sail Power Co. (P) Limited, 103 Taxmann.com 398. 20. We have heard both the parties and perused all the relevant material available on record. The assessee during the course of assessment proceedings as well as before CIT(A) submitted that additional depreciation provided on Power Plant was subsequently reversed which was also apparent in the details furnished by the assessee before th…

Saurashta Cement Ltd., Porbandar vs. The Joint Commissioner of Income Tax, Range-2, Jamnagar

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

ITA 457/RJT/2014[2010-11]Status: DisposedITAT Rajkot05 Jul 2023AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

Section 14ASection 40Section 40A(9)

…epreciation as the assessee has not claimed the additional depreciation on Power Plant. The assessee is entitled for additional deprecation on Power Plant as per the decision of Hon’ble Delhi High Court in the case of PCIT vs. NCPT sail Power Co. (P) Limited, 103 Taxmann.com 398. 20. We have heard both the parties and perused all the relevant material available on record. The assessee during the course of assessment proceedings as well as before CIT(A) submitted that additional depreciation provided on Power Plant was subsequently reversed which was also apparent in the details furnished by the assessee before th…

M/S. the Sandur Manganese & Iron Ores Ltd, Sandur vs. Assistant Commissioner of Income Tax, Circle-1, Bellary

In the result, both the appeals filed by the assessee stands partly allowed

ITA 1965/BANG/2018[2015-16]Status: DisposedITAT Bangalore29 Jun 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri S. Parthasarathi
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1964 & 1965/Bang/2018 Assessment Years : 2012-13 & 2015-16 M/s. The Sandur Manganese & Iron The Assistant Ores Ltd., Commissioner of Sandur House, Income Tax, Laxmipur, Circle – 1, Tq: Sandur. Vs. Bellary. PAN: AAACT7495D APPELLANT RESPONDENT : Shri S. Parthasarathi, Assessee by Advocate : Shri V.S. Chakrapani, CIT- Revenue by DR Date of Hearing : 01-06-2022 Date of Pronouncement : 29-06-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals are filed by…

M/S. the Sandur Manganese & Iron Ores Ltd, Sandur vs. Assistant Commissioner of Income Tax, Circle-1, Bellary

In the result, both the appeals filed by the assessee stands partly allowed

ITA 1964/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Jun 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri S. Parthasarathi
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1964 & 1965/Bang/2018 Assessment Years : 2012-13 & 2015-16 M/s. The Sandur Manganese & Iron The Assistant Ores Ltd., Commissioner of Sandur House, Income Tax, Laxmipur, Circle – 1, Tq: Sandur. Vs. Bellary. PAN: AAACT7495D APPELLANT RESPONDENT : Shri S. Parthasarathi, Assessee by Advocate : Shri V.S. Chakrapani, CIT- Revenue by DR Date of Hearing : 01-06-2022 Date of Pronouncement : 29-06-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals are filed by…

Mysore Minerals Limited (Now Known As Karnataka State Minerals Corporation Limited), Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 4(1)(2), Bengaluru

In the result, both the appeals are allowed

ITA 465/BANG/2020[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.464 to 465/Bang/2020 Assessment year : 2013-14 & 2014-15 Mysore Minerals Ltd. Vs. The Deputy Commissioner [now Karnataka State Minerals of Income Tax, Corporation Ltd.], Circle 4[1][2], BMTC Shantinagar TTMC Building, Bengaluru. ‘A’ Block, 5th Floor, Shantinagar, Bengaluru – 560 027. PAN: AACCM 2873L APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.03.2…

Mysore Minerals Limited (Now Known As Karnataka State Minerals Corporation Limited), Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 4(1)(2), Bengaluru

In the result, both the appeals are allowed

ITA 464/BANG/2020[2013-14]Status: DisposedITAT Bangalore07 Mar 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.464 to 465/Bang/2020 Assessment year : 2013-14 & 2014-15 Mysore Minerals Ltd. Vs. The Deputy Commissioner [now Karnataka State Minerals of Income Tax, Corporation Ltd.], Circle 4[1][2], BMTC Shantinagar TTMC Building, Bengaluru. ‘A’ Block, 5th Floor, Shantinagar, Bengaluru – 560 027. PAN: AACCM 2873L APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.03.2…

Principal Commissioner of Income Tax-3, Kolkata vs. M/S. Damodar Valley Corporation

The appeal stands dismissed

ITAT/172/2017HC Calcutta17 Nov 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 260ASection 263Section 32(1)(iia)

…OD-57 ITAT/172/2017 IA No.GA/2/2017 (Old No.GA/1455/2017) IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA -Versus- M/S. DAMODAR VALLEY CORPORATION Appearance: Mr. Tilak Mitra, Adv. Mr. Soumen Bhattacharjee, Adv. ...for the appellant. Mr. Rahul Tangri, Adv. Mr. Deepro Sen, Adv. ...for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 17th November, 2021. The Court : This appeal of revenue filed under Section 260A of the Income Tax…

CIT v. NTPC Sail Power Co. Ltd. (103 Taxmann.com 398) — Cited in 9 Judgments | BharatTax