CIT v. Orient Paper Mills Ltd.

176 ITR 110Supreme Court of India1989#4995 most cited

What is CIT v. Orient Paper Mills Ltd. authority for?

Deductions under Section 80-IA are available for the generation of power for captive consumption. This is particularly relevant when an undertaking generates power and uses it within the same business, such as a cement plant using power generated from its own power plant.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2025.

Also referred to as

CIT v. Orient Paper Mills Ltd. · 176 ITR 110 · section 80-IA · captive consumption · power generation · tax holiday · eligible deduction · industrial undertaking

Issues it is cited on

section 260asection 80igross total incomesection 32section 254salaryassistant commissionersection 80section 143(1)previous yeartransfersection 143

Judgments citing CIT v. Orient Paper Mills Ltd.

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…e consumption of any inputs or on captive production/ generation of any output. To support this view we get support from the decision of Hon’ble Calcutta High Court in CIT –vs.- Orient Papers Mills Ltd (1974) 94 ITR 73 (Cal) [affirmed by Apex Court in (1989) 176 ITR 110(SC)] & CBDT letter dated 03-10-2001 wherein it is clarified that tax holiday u/s 80-IA shall be available to undertakings engaged in generation of power for captive consumption. In fact, power generated by its power plant is also captively used by the cement plant for manufacturing of cement. The said activity of captive power generation and c…

SAF YEAST COMPANY P.LTD,MUMBAI vs. ASST CIT CEN CIR 40, MUMBAI

In the result the appeal of the assessee for AY 2009-10 is partly allowed

ITA 1875/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 May 2018AY 2009-10

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 80I

…no revenue realized by it and consequently there was no derivation of profit or income in the business of industrial undertaking. The questions raised by the Assessing Officer have all been answered by the Supreme Court in the case of Orient Paper Mills Ltd., 176 ITR 110 SC ITAT allowed deduction u/s 80IA for power generated and consumed captively. III) CIT vs. Thiagarajar Mills Ltd. Tax Case (Appeal) Nos. 68 to 70 of 2010 Madras High Court held: "9.Therefore, there is no difficulty in holding that captive consumption of the power generated by the assessee from its own power plant would enable the respondent/a…

DY. C.I.T. 1(2), RAIPUR (CG) vs. M/S HIRA FERRO ALLOYS LTD.,, RAIPUR

In the result, appeal filed for assessment year 2010-11 is dismissed

ITA 360/BIL/2014[2011-12]Status: DisposedITAT Raipur18 Jan 2018AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: NoneFor Respondent: Shri P.K.Mishra, CIT DR
Section 14ASection 801ASection 80ISection 8Q

…) Vs ACTT-U2), Uaipur the Hon'ble IT. A. T. "E" Bench, Mumhai (IT A No.248/Nag/2QOS for the A.Y.2003-04) 5. DCTT-Cir-8, Kol Vs M/s ITC Limited in l.T.A.18 (Kol) of 2006 6. Thiru Anooran Sugars Limited Vs CIT [227 ITR 432 (SC)] 7.CIT Vs Orient Paper Mills Ltd [176 ITR 110 (SC)] Grindwell Norton [2 SOT 52] 8. West Coast Paper Mills Ltd Vs JCIT reported in 100 TTJ 833 9. CIT vs. Sipla Ltd., (2005) 2 SOT 617 (Mum) 10, Assam Carbon Products Ltd. Vs AC1T 100 TO 224 (Kol ITAT) Assessment Years : 2009-10, 2010-2011& 2011-12 6. After considering the submissions of the assessee and also the judicial decisions relied on b…

DY. C.I.T. 1(2), RAIPUR (CG) vs. M/S HIRA FERRO ALLOYS LTD.,, RAIPUR

In the result, appeal filed for assessment year 2010-11 is dismissed

ITA 359/BIL/2014[2010-11]Status: DisposedITAT Raipur18 Jan 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: NoneFor Respondent: Shri P.K.Mishra, CIT DR
Section 14ASection 801ASection 80ISection 8Q

…) Vs ACTT-U2), Uaipur the Hon'ble IT. A. T. "E" Bench, Mumhai (IT A No.248/Nag/2QOS for the A.Y.2003-04) 5. DCTT-Cir-8, Kol Vs M/s ITC Limited in l.T.A.18 (Kol) of 2006 6. Thiru Anooran Sugars Limited Vs CIT [227 ITR 432 (SC)] 7.CIT Vs Orient Paper Mills Ltd [176 ITR 110 (SC)] Grindwell Norton [2 SOT 52] 8. West Coast Paper Mills Ltd Vs JCIT reported in 100 TTJ 833 9. CIT vs. Sipla Ltd., (2005) 2 SOT 617 (Mum) 10, Assam Carbon Products Ltd. Vs AC1T 100 TO 224 (Kol ITAT) Assessment Years : 2009-10, 2010-2011& 2011-12 6. After considering the submissions of the assessee and also the judicial decisions relied on b…

DY. C.I.T. 1(2), RAIPUR (CG) vs. M/S HIRA FERRO ALLOYS LTD.,, RAIPUR

In the result, appeal filed for assessment year 2010-11 is dismissed

ITA 358/BIL/2014[2009-10]Status: DisposedITAT Raipur18 Jan 2018AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: NoneFor Respondent: Shri P.K.Mishra, CIT DR
Section 14ASection 801ASection 80ISection 8Q

…) Vs ACTT-U2), Uaipur the Hon'ble IT. A. T. "E" Bench, Mumhai (IT A No.248/Nag/2QOS for the A.Y.2003-04) 5. DCTT-Cir-8, Kol Vs M/s ITC Limited in l.T.A.18 (Kol) of 2006 6. Thiru Anooran Sugars Limited Vs CIT [227 ITR 432 (SC)] 7.CIT Vs Orient Paper Mills Ltd [176 ITR 110 (SC)] Grindwell Norton [2 SOT 52] 8. West Coast Paper Mills Ltd Vs JCIT reported in 100 TTJ 833 9. CIT vs. Sipla Ltd., (2005) 2 SOT 617 (Mum) 10, Assam Carbon Products Ltd. Vs AC1T 100 TO 224 (Kol ITAT) Assessment Years : 2009-10, 2010-2011& 2011-12 6. After considering the submissions of the assessee and also the judicial decisions relied on b…

DCIT CEN CIR 40, MUMBAI vs. SAF YEAST CO. P. LTD, MUMBAI

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

ITA 1780/MUM/2014[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…no revenue realized by it and consequently there was no derivation of profit or income in the business of industrial undertaking. The questions raised by the Assessing Officer have all been answered by the Supreme Court in the case of Orient Paper Mills Ltd., 176 ITR 110 SC ITAT allowed deduction u/s 80IA for power generated and consumed captively. III) CIT vs. Thiagarajar Mills Ltd. Tax Case (Appeal) Nos. 68 to 70 of 2010 Madras High Court held: “9.Therefore, there is no difficulty in holding that captive consumption of the power generated by the assessee from its own power plant would enable the respondent/a…

DCIT CEN CIR 40, MUMBAI vs. SAF YEAST CO. P. LTD, MUMBAI

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

ITA 1778/MUM/2014[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…no revenue realized by it and consequently there was no derivation of profit or income in the business of industrial undertaking. The questions raised by the Assessing Officer have all been answered by the Supreme Court in the case of Orient Paper Mills Ltd., 176 ITR 110 SC ITAT allowed deduction u/s 80IA for power generated and consumed captively. III) CIT vs. Thiagarajar Mills Ltd. Tax Case (Appeal) Nos. 68 to 70 of 2010 Madras High Court held: “9.Therefore, there is no difficulty in holding that captive consumption of the power generated by the assessee from its own power plant would enable the respondent/a…

DCIT CEN CIR 40, MUMBAI vs. SAF YEAST CO. P. LTD, MUMBAI

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

ITA 1777/MUM/2014[2005-06]Status: DisposedITAT Mumbai24 Nov 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…no revenue realized by it and consequently there was no derivation of profit or income in the business of industrial undertaking. The questions raised by the Assessing Officer have all been answered by the Supreme Court in the case of Orient Paper Mills Ltd., 176 ITR 110 SC ITAT allowed deduction u/s 80IA for power generated and consumed captively. III) CIT vs. Thiagarajar Mills Ltd. Tax Case (Appeal) Nos. 68 to 70 of 2010 Madras High Court held: “9.Therefore, there is no difficulty in holding that captive consumption of the power generated by the assessee from its own power plant would enable the respondent/a…

SAF YEAST COMPANY P.LTD,MUMBAI vs. DCIT CEN CIR 40, MUMBAI

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

ITA 1637/MUM/2014[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…no revenue realized by it and consequently there was no derivation of profit or income in the business of industrial undertaking. The questions raised by the Assessing Officer have all been answered by the Supreme Court in the case of Orient Paper Mills Ltd., 176 ITR 110 SC ITAT allowed deduction u/s 80IA for power generated and consumed captively. III) CIT vs. Thiagarajar Mills Ltd. Tax Case (Appeal) Nos. 68 to 70 of 2010 Madras High Court held: “9.Therefore, there is no difficulty in holding that captive consumption of the power generated by the assessee from its own power plant would enable the respondent/a…

SAF YEAST COMPANY P.LTD,MUMBAI vs. DCIT CEN CIR 40, MUMBAI

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

ITA 1636/MUM/2014[2007-08]Status: DisposedITAT Mumbai24 Nov 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…no revenue realized by it and consequently there was no derivation of profit or income in the business of industrial undertaking. The questions raised by the Assessing Officer have all been answered by the Supreme Court in the case of Orient Paper Mills Ltd., 176 ITR 110 SC ITAT allowed deduction u/s 80IA for power generated and consumed captively. III) CIT vs. Thiagarajar Mills Ltd. Tax Case (Appeal) Nos. 68 to 70 of 2010 Madras High Court held: “9.Therefore, there is no difficulty in holding that captive consumption of the power generated by the assessee from its own power plant would enable the respondent/a…

SAF YEAST COMPANY P.LTD,MUMBAI vs. DCIT CEN CIR 40, MUMBAI

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

ITA 1635/MUM/2014[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…no revenue realized by it and consequently there was no derivation of profit or income in the business of industrial undertaking. The questions raised by the Assessing Officer have all been answered by the Supreme Court in the case of Orient Paper Mills Ltd., 176 ITR 110 SC ITAT allowed deduction u/s 80IA for power generated and consumed captively. III) CIT vs. Thiagarajar Mills Ltd. Tax Case (Appeal) Nos. 68 to 70 of 2010 Madras High Court held: “9.Therefore, there is no difficulty in holding that captive consumption of the power generated by the assessee from its own power plant would enable the respondent/a…

SAF YEAST COMPANY P.LTD,MUMBAI vs. DCIT CEN CIR 40, MUMBAI

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

ITA 1634/MUM/2014[2005-06]Status: DisposedITAT Mumbai24 Nov 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…no revenue realized by it and consequently there was no derivation of profit or income in the business of industrial undertaking. The questions raised by the Assessing Officer have all been answered by the Supreme Court in the case of Orient Paper Mills Ltd., 176 ITR 110 SC ITAT allowed deduction u/s 80IA for power generated and consumed captively. III) CIT vs. Thiagarajar Mills Ltd. Tax Case (Appeal) Nos. 68 to 70 of 2010 Madras High Court held: “9.Therefore, there is no difficulty in holding that captive consumption of the power generated by the assessee from its own power plant would enable the respondent/a…

THE WEST COAST PAPER MILLS LTD,MUMBAI vs. ADDL CIT 1(3), MUMBAI

Appeal stands allowed for Statistical Purposes

ITA 1965/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Jan 2017AY 2010-11
For Appellant: Shri Vijay Mehta -ARFor Respondent: Ms. Sunita Billa-DR
Section 14ASection 254(1)Section 80Section 80I

…no revenue realized by it and consequently there was no derivation of profit or income in the business of industrial undertaking. The questions raised by the Assessing Officer have all been answered by the Supreme Court in the case of Orient Paper Mills Ltd., 176 ITR 110. This decision of the Supreme Court does not bring out the facts. It has only affirmed the decision of the Calcutta High Court in CIT v/s Orient Paper Mills Ltd., 94 ITR 73. The facts could only be found in the judgment of the Calcutta High Court. The assessee in that case owned a paper mill. It set up a plat for the manufacture of caustic soda,…

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA-480/2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…tting up of business of the assessee, so as to disqualify the assessee claiming benefit under Section 80-I of the Act. The learned counsel for the assessee has also cited the decision of the Supreme Court in the cases of CIT v. Orient Paper Mills Ltd.: (1989) 176 ITR 110 (SC) and CIT v. Indian Aluminium Co. Ltd.: (1977) 108 ITR 367 (SC) in support of his contention. 31. The next contention urged on behalf of the assessee was in respect of the principle of consistency. It was contended that the Assessing Officer once having accepted that Unit Nos. 2 & 3 were eligible for deduction under Section 80-I of the Act cou…

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA-302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…tting up of business of the assessee, so as to disqualify the assessee claiming benefit under Section 80-I of the Act. The learned counsel for the assessee has also cited the decision of the Supreme Court in the cases of CIT v. Orient Paper Mills Ltd.: (1989) 176 ITR 110 (SC) and CIT v. Indian Aluminium Co. Ltd.: (1977) 108 ITR 367 (SC) in support of his contention. 31. The next contention urged on behalf of the assessee was in respect of the principle of consistency. It was contended that the Assessing Officer once having accepted that Unit Nos. 2 & 3 were eligible for deduction under Section 80-I of the Act cou…

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA-151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…tting up of business of the assessee, so as to disqualify the assessee claiming benefit under Section 80-I of the Act. The learned counsel for the assessee has also cited the decision of the Supreme Court in the cases of CIT v. Orient Paper Mills Ltd.: (1989) 176 ITR 110 (SC) and CIT v. Indian Aluminium Co. Ltd.: (1977) 108 ITR 367 (SC) in support of his contention. 31. The next contention urged on behalf of the assessee was in respect of the principle of consistency. It was contended that the Assessing Officer once having accepted that Unit Nos. 2 & 3 were eligible for deduction under Section 80-I of the Act cou…

COMMISSIONER OF INCOME TAX vs. M/S DELHI PRESS PATRA PRAKASHAN LTD

ITR-49-50/1996HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…tting up of business of the assessee, so as to disqualify the assessee claiming benefit under Section 80-I of the Act. The learned counsel for the assessee has also cited the decision of the Supreme Court in the cases of CIT v. Orient Paper Mills Ltd.: (1989) 176 ITR 110 (SC) and CIT v. Indian Aluminium Co. Ltd.: (1977) 108 ITR 367 (SC) in support of his contention. 31. The next contention urged on behalf of the assessee was in respect of the principle of consistency. It was contended that the Assessing Officer once having accepted that Unit Nos. 2 & 3 were eligible for deduction under Section 80-I of the Act cou…

THE COMMISSIONER OF INCOME TAX vs. DELHI PRESS PATRA PRAKASHAN LT

ITA - 480 / 2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…tting up of business of the assessee, so as to disqualify the assessee claiming benefit under Section 80-I of the Act. The learned counsel for the assessee has also cited the decision of the Supreme Court in the cases of CIT v. Orient Paper Mills Ltd.: (1989) 176 ITR 110 (SC) and CIT v. Indian Aluminium Co. Ltd.: (1977) 108 ITR 367 (SC) in support of his contention. 31. The next contention urged on behalf of the assessee was in respect of the principle of consistency. It was contended that the Assessing Officer once having accepted that Unit Nos. 2 & 3 were eligible for deduction under Section 80-I of the Act cou…

CIT vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA - 302 / 2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…tting up of business of the assessee, so as to disqualify the assessee claiming benefit under Section 80-I of the Act. The learned counsel for the assessee has also cited the decision of the Supreme Court in the cases of CIT v. Orient Paper Mills Ltd.: (1989) 176 ITR 110 (SC) and CIT v. Indian Aluminium Co. Ltd.: (1977) 108 ITR 367 (SC) in support of his contention. 31. The next contention urged on behalf of the assessee was in respect of the principle of consistency. It was contended that the Assessing Officer once having accepted that Unit Nos. 2 & 3 were eligible for deduction under Section 80-I of the Act cou…

COMMISSIONER OF INCOME TAX

ITA/302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…tting up of business of the assessee, so as to disqualify the assessee claiming benefit under Section 80-I of the Act. The learned counsel for the assessee has also cited the decision of the Supreme Court in the cases of CIT v. Orient Paper Mills Ltd.: (1989) 176 ITR 110 (SC) and CIT v. Indian Aluminium Co. Ltd.: (1977) 108 ITR 367 (SC) in support of his contention. 31. The next contention urged on behalf of the assessee was in respect of the principle of consistency. It was contended that the Assessing Officer once having accepted that Unit Nos. 2 & 3 were eligible for deduction under Section 80-I of the Act cou…

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CIT v. Orient Paper Mills Ltd. (176 ITR 110) — Cited in 23 Judgments | BharatTax