CIT v. Reliance Energy Limited

127 Taxmann.com 69Supreme Court of India2021#2473 most cited

What is CIT v. Reliance Energy Limited authority for?

Deduction under Section 80-IA or 80-IB is computed by setting it off against the gross total income to arrive at the total income of an assessee.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v Reliance Energy Limited · 358 ITR 371 · 127 Taxmann.com 69 · Section 80IA deduction · Section 80IB deduction · gross total income · total income computation · eligible business deduction

Also reported as

358 ITR 371

Sections most often in play

Section 142(1)Section 143(3)Section 80PSection 1961Section 115JBSection 37(1)Section 80-IASection 80A

Issues it is cited on

section 80absection 80ia(8)section 92basection 80ia(5)minimum alternate taxeligible businesscsr expendituresection 92fmat creditsection 80hhcsection 80iasection 80hh

Judgments citing CIT v. Reliance Energy Limited

KARNATAKA TELECOM DEPARTMENT EMPLOYEES CO-OPERATIVE SOCIETY LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 1(4),BLR, BENGALURU

In the result, the appeal of the assessee is partly allowed

ITA 1083/BANG/2025[2022-23]Status: DisposedITAT Bangalore30 Jan 2026AY 2022-23

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri PR Suresh, CAFor Respondent: Shri N Balusamy, JCIT-DR
Section 142(1)Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No. 1081 to 1083/Bang/2025 Assessment Years: 2018-19, 2020-21 & 2022-23 Karnataka Telecom Department Employees Co-operative Society Limited, The Deputy No.106, 2nd Block, P & T Colony, Commissioner of Income RT Nagar, Bangalore North, Tax, P &T Col., Kavalbyrasandra S.O, Central Circle – 1(4), Bangalore – 560 032. Bengaluru. Vs. PAN : AAAAK 6096 K APPELLANT RESPONDENT Assessee by : Shri PR Suresh, CA Revenue by : Shri N Balusamy, JCIT-DR Date of Hearing : 20-01-…

KARNATAKA TELECOM DEPARTMENT EMPLOYEES CO-OPERATIVE SOCIETY LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME OF TAX, CENTRAL CIRCLE 1(4), BLR, BENGALURU

In the result, the appeal of the assessee is partly allowed

ITA 1082/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri PR Suresh, CAFor Respondent: Shri N Balusamy, JCIT-DR
Section 142(1)Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No. 1081 to 1083/Bang/2025 Assessment Years: 2018-19, 2020-21 & 2022-23 Karnataka Telecom Department Employees Co-operative Society Limited, The Deputy No.106, 2nd Block, P & T Colony, Commissioner of Income RT Nagar, Bangalore North, Tax, P &T Col., Kavalbyrasandra S.O, Central Circle – 1(4), Bangalore – 560 032. Bengaluru. Vs. PAN : AAAAK 6096 K APPELLANT RESPONDENT Assessee by : Shri PR Suresh, CA Revenue by : Shri N Balusamy, JCIT-DR Date of Hearing : 20-01-…

KARNATAKA TELECOM DEPARTMENT EMPLOYEES CO-OPERATIVE SOCIETY LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(4), BLR, BENGALURU

In the result, the appeal of the assessee is partly allowed

ITA 1081/BANG/2025[2018-19]Status: DisposedITAT Bangalore30 Jan 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri PR Suresh, CAFor Respondent: Shri N Balusamy, JCIT-DR
Section 142(1)Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No. 1081 to 1083/Bang/2025 Assessment Years: 2018-19, 2020-21 & 2022-23 Karnataka Telecom Department Employees Co-operative Society Limited, The Deputy No.106, 2nd Block, P & T Colony, Commissioner of Income RT Nagar, Bangalore North, Tax, P &T Col., Kavalbyrasandra S.O, Central Circle – 1(4), Bangalore – 560 032. Bengaluru. Vs. PAN : AAAAK 6096 K APPELLANT RESPONDENT Assessee by : Shri PR Suresh, CA Revenue by : Shri N Balusamy, JCIT-DR Date of Hearing : 20-01-…

ANGALAKSHMI SPINNING MILL,COIMBATORE vs. DCIT, NON CORPORATE CIRCLE-4, COIMBATORE

The Appeal is dismissed qua the issue of the extent of deduction under Section 80-IA of the Act

ITA 2260/CHNY/2025[2018-19]Status: DisposedITAT Chennai07 Jan 2026AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2260/Chny/2025 िनधा#रण वष# /Assessment Year: 2018-19

For Appellant: Mr. A. Arjun Raj, C.A (virtual)For Respondent: Ms. Latchana, JCIT
Section 143(2)Section 153(1)Section 234ASection 250Section 801ASection 80I

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2260/Chny/2025 िनधा#रण वष# /Assessment Year: 2018-19 Angalakshmi Spinning Mill, The Income Tax Officer, 154/1, Mathakadi Thottam, Vs. Non Corporate Ward-4(1), Chintamanipudur, Coimbatore. Coimbatore – 641 103. PAN: AACFA 3911G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ& की ओर से/ Appellant by : Mr. A. Arjun Raj, C.A (virtual) ()थ& की ओर से…

VITP PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE8(1), HYDERABAD

ITA 573/HYD/2024[AY 2017-18]Status: DisposedITAT Hyderabad08 Oct 2025

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं / Ita Nos.573 & 574/Hyd/2024 (निर्धारण वर्ष/Assessment Year: 2017-18) Vitp Private Limited Vs. Dy. Cit Hyderabad Circle 8 (1) Pan:Aaccv2672G Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा / Assessee By: Advocates Percy Perdiwala & Mahima Goud राजस्व द्वारा / Revenue By:: Shri Shahnawaz-Ul-Rahman, Cit(Dr) सुनवाई की तारीख / Date Of Hearing: 23/09/2025 घोषणा की तारीख / Pronouncement: 08/10/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: These Two Appeals Are Filed By Vitp Private Limited (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Principal Commissioner Of Income Tax-2, Hyderabad, (“Ld.Pcit”), Dated 30/03/2024 For The A.Y.2017-18. As Both The Appeals Are Interrelated & Belongs To The Same, Both Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Brevity.

For Appellant: Advocates Percy Perdiwala andFor Respondent: : Shri Shahnawaz-ul-Rahman
Section 143(3)Section 144BSection 144C(3)Section 263Section 80Section 801A

…ITA Nos 573 and 5754 of 2024 VIP Private Limited आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘DB-B‘Bench, Hyderabad श्री रविश सूद, न्यायिक सदस्य एवं श्री मधुसूदन सावड़िया लेखा सदस्य समक्ष | Before Shri Ravish Sood, Judicial Member AND Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं / ITA Nos.573 & 574/Hyd/2024 (निर्धारण वर्ष/Assessment Year: 2017-18) VITP Private Limited Vs. Dy. CIT Hyderabad Circle 8 (1) PAN:AACCV2672G Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा / Assessee by: Advocates Percy Perdiwala and Mahima Goud राजस्व द्वारा / Revenue by:: Shri Shahnawaz-ul…

ACIT, C-4(1), CHANDIGARH vs. M/S GLAXOSMITHKLINE CONSUMER HEALTHCARE LTD., GURGAON

The appeal stands dismissed

ITA 1355/CHANDI/2018[1997-98]Status: DisposedITAT Chandigarh18 Aug 2025AY 1997-98

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1355/Chandi/2018 (िनधा"रण वष" / Assessment Year: 1997-98) Dcit-1(1)(1) M/S Hindustan Unilever Ltd. R.N.579A, 5Th Floor (Legal Successor Of M/S Glaxosmithkline बनाम/ Aaykar Bhawan Consumer Healthcare Ltd.) Vs. Mumbai – 400020 Unilever House, B.D. Swant Marg, Chakala Andheri (East), Mumbai – 400 099 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaach-1004-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Rohit Jain (Advocate) & Ms. Somya Jain, Ca – Ld. Ars ""थ"कीओरसे/Respondent By : Shri Rohit Sharma (Cit) A/W Sh. Vivek Vardhan (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 27-06-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 1997-98 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-2, Chandigarh Dated 02-08-2018 In The Matter Of An Assessment Framed By Ld. Assessing Officer (Ao) U/S 143(3) R.W.S. 254 Of The Act On 31-03-2017. The Revenue Has Filed Revised Form No.36 On 10-09-2024 Which Is On Record. The Grounds Of Appeal Read As Under: -

For Appellant: Shri Rohit Jain (Advocate) and Ms. SomyaFor Respondent: Shri Rohit Sharma (CIT) a/w Sh. Vivek
Section 143(2)Section 143(3)Section 154Section 234DSection 43B

…not the case here. It could clearly be seen that the regular assessment stood framed before 01-06-2003 and therefore, impugned interest u/s 234D could not be charged from the assessee. 6. The Hon’ble Supreme Court in the case of CIT vs. Reliance Energy Ltd. (358 ITR 371) held that where the assessment was completed prior to 01-06-2003, provisions of section 234D could not be applied. The Hon’ble Madras High Court in the case of Sundaram Finance Ltd. (417 ITR 679), on similar facts, held that when the order u/s 143(3) was passed before 01-06-2003, the order passed by AO u/s 7 Assessment Year: 1997-98 154r.w.s. 25…

BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 335/PAT/2024[2018-19]Status: DisposedITAT Patna24 Jul 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 ITO, Ward-2(1), Patna Bihar State Road Development ACIT, Circle-2, Patna Corporation Limited (BSRDCL) Vs. Income Tax Department, NFAC, Delhi (Appellant) (Respondent) PAN: AADCB7567M Appearances: Assessee represented by :…

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 334/PAT/2024[2017-18]Status: DisposedITAT Patna24 Jul 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 ITO, Ward-2(1), Patna Bihar State Road Development ACIT, Circle-2, Patna Corporation Limited (BSRDCL) Vs. Income Tax Department, NFAC, Delhi (Appellant) (Respondent) PAN: AADCB7567M Appearances: Assessee represented by :…

BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 333/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 ITO, Ward-2(1), Patna Bihar State Road Development ACIT, Circle-2, Patna Corporation Limited (BSRDCL) Vs. Income Tax Department, NFAC, Delhi (Appellant) (Respondent) PAN: AADCB7567M Appearances: Assessee represented by :…

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 332/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 ITO, Ward-2(1), Patna Bihar State Road Development ACIT, Circle-2, Patna Corporation Limited (BSRDCL) Vs. Income Tax Department, NFAC, Delhi (Appellant) (Respondent) PAN: AADCB7567M Appearances: Assessee represented by :…

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 331/PAT/2024[2013-14]Status: DisposedITAT Patna24 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 ITO, Ward-2(1), Patna Bihar State Road Development ACIT, Circle-2, Patna Corporation Limited (BSRDCL) Vs. Income Tax Department, NFAC, Delhi (Appellant) (Respondent) PAN: AADCB7567M Appearances: Assessee represented by :…

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ITO WARD 2(1) PATNA, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 330/PAT/2024[2012-13]Status: DisposedITAT Patna24 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 ITO, Ward-2(1), Patna Bihar State Road Development ACIT, Circle-2, Patna Corporation Limited (BSRDCL) Vs. Income Tax Department, NFAC, Delhi (Appellant) (Respondent) PAN: AADCB7567M Appearances: Assessee represented by :…

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1), KOLKATA, KOLKATA vs. PHILIPS CARBON BLACK LTD , KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2459/KOL/2024[2021-22]Status: DisposedITAT Kolkata10 Jun 2025AY 2021-22

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2458/KOL/2024[2020-21]Status: DisposedITAT Kolkata10 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD., KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2457/KOL/2024[2018-19]Status: DisposedITAT Kolkata10 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2456/KOL/2024[2017-18]Status: DisposedITAT Kolkata10 Jun 2025AY 2017-18

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

PCBL LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2034/KOL/2024[2020-2021]Status: DisposedITAT Kolkata10 Jun 2025AY 2020-2021

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

QUBIX BUSINESS PARK PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE, PUNE

In the result, Ground No.2 of the assessee is allowed for statistical purpose

ITA 1994/PUN/2024[2020-21]Status: DisposedITAT Pune06 Jan 2025AY 2020-21

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 115JSection 143(3)Section 144BSection 144C(13)Section 144C(5)Section 80

…।आयकर अपीलीय अिधकरण ”सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1994/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Qubix Business Park Private V The Deputy Commissioner Limited, s of Income Tax, Circle-8, Plot No.2, Rajiv Gandhi Pune. INfotech Park, Phase-I, Behind Cognizant, Hinjewadi, Pune – 411057. PAN: AAACW2830P Appellant/ Assessee Respondent / Revenue Assessee by Shri Ajay Rotti – AR Revenue by Shri Prakash L Pathade – CIT(DR) Date of hearing 06/11/2024 Date of…

ORIENT PAPER & INDUSTRIES LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 5(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1488/KOL/2024[2020-2021]Status: DisposedITAT Kolkata17 Dec 2024AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Section 143(3)Section 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member I.T.A. No. 1488/KOL/2024 Assessment Year: 2020-2021 Orient Paper & Industries Limited,…..……Appellant 13th Floor, Birla Building, 9/1, R.N. Mukherjee Road, BBD Bag, Kolkata-700001 [PAN:AAACO3279J] -Vs.- Deputy Commissioner of Income Tax,……Respondent Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Rakesh Jhunjhunwala, FCA, Shri Akkal Dudhwewala, FCA and Ms. Vidhi Lexlia, AR, appeared on behalf of the assessee Shri Prave…

DIGVIJAI POLYTEX PRIVATE LIMITED,RAJAPALAYAM vs. ACIT CORP CIRCLE, MADURAI

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

ITA 343/CHNY/2024[2019-20]Status: DisposedITAT Chennai19 Jun 2024AY 2019-20

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.343/Chny/2024 (िनधा"रणवष" / Assessment Year: 2019-20) Digvijai Polytex Private Limited, Vs. The Assistant Commissioner Of 61, Kumarasamy Raja Nagar, Income Tax, Rajapalayam 626 108. Corporate Circle, Madurai. [Pan: Aaacd 9673K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. J. Prabhakar & Shri. S. Muralidhar, Chartered Accountants. ""यथ" क" ओर से /Respondent By : Shri. Arv Srinivasan, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 18.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 20.06.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. J. Prabhakar, & Shri. S. MuralidharFor Respondent: Shri. ARV Srinivasan, IRS, Addl. CIT
Section 143(1)Section 28Section 80Section 801Section 801ASection 80A(4)Section 80I

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ (SMC) BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.343/Chny/2024 (िनधा"रणवष" / Assessment Year: 2019-20) Digvijai Polytex Private Limited, Vs. The Assistant Commissioner of 61, Kumarasamy Raja Nagar, Income Tax, Rajapalayam 626 108. Corporate Circle, Madurai. [PAN: AAACD 9673K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. J. Prabhakar, & Shri. S…

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CIT v. Reliance Energy Limited (127 Taxmann.com 69) — Cited in 47 Judgments | BharatTax