CIT v. Reliance Energy Limited

127 Taxmann.com 69Supreme Court of India2021#2470 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 366,470 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
Read the full judgment

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

Deepika A. Mehta, Mumbi vs. DCIT, CC-4(1), Mumbai

In the result appeal of Department is dismissed

ITA 379/MUM/2023[1992-93]Status: DisposedITAT Mumbai05 Apr 2024AY 1992-93

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.379/मुं/2023 (नि.व. 1992-93) Ιτα No.379/Mum/2023 (A.Y.1992-93) Smt. Deepika A Mehta 32, Madhuli, Dr. A.B. Road, Worli, Mumbai – 400 018 Pan: Abnpm8231D अपीलार्थी / Appellant बनाम Vs. The Dy.Commissioner Of Income Tax, Cen.Circle-4(1), Mumbai-400 021 प्रतिवादी/Respondent आ.अ.सं. 1178/मुं/2023 (नि.व. 1992-93)

For Appellant: Shri Dharmesh Shah & Ms. Mitali GopaniFor Respondent: Dr. P. Daniel (Special Counsel)
Section 144Section 145Section 234ASection 234DSection 44ASection 69

…assessment was completed, no interest can be charged under the said section in de-novo assessment proceedings. In support of his contentions, he placed reliance on the decision in the case of DIT Vs. Delta Airlines Inc. 358 ITR 367 and CIT Vs. Reliance Energy 358 ITR 371 SC. 3.7 In respect of additional ground no.1 of appeal, the ld. AR submits that the issue can be sent back to the AO for verification. As regards additional ground no.2 of appeal the ld. AR made a short prayer that interest u/s 234 A and 234 B can only be charged upto the date of regular assessment. To support his submissions, he placed reliance…

Dy Commissioner of Income Tax, Cen-Circle-4(1), Mumbai vs. Smt. Deepika A. Mehta, Mumbai

In the result appeal of Department is dismissed

ITA 1178/MUM/2023[1992-93]Status: DisposedITAT Mumbai05 Apr 2024AY 1992-93

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.379/मुं/2023 (िन.व. 1992-93) Smt. Deepika A Mehta 32, Madhuli, Dr. A.B. Road, Worli, Mumbai – 400 018 ...... अपीलाथ" /Appellant Pan: Abnpm8231D बनाम Vs.

For Appellant: Shri Dharmesh Shah & Ms. Mitali GopaniFor Respondent: Dr. P. Daniel (Special Counsel)
Section 144Section 145Section 234ASection 234DSection 44ASection 69

…in de-novo assessment proceedings. In support of his contentions, he placed reliance on the 6 ITA No. 379 & 1178/MUM/2023 (A.Y 1992-93.) Smt. Deepika A Mehta Vs. DCIT decision in the case of DIT Vs. Delta Airlines Inc. 358 ITR 367 and CIT Vs. Reliance Energy 358 ITR 371 SC. 3.7 In respect of additional ground no.1 of appeal, the ld. AR submits that the issue can be sent back to the AO for verification. As regards additional ground no.2 of appeal the ld. AR made a short prayer that interest u/s 234 A and 234 B can only be charged upto the date of regular assessment. To support his submissions, he placed reliance…

ACIT, New Delhi vs. M/S. Mmtc Ltd., New Delhi

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

ITA 3290/DEL/2010[2003-04]Status: DisposedITAT Delhi30 Jan 2024AY 2003-04

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIR-DR
Section 2Section 80ASection 80B(5)Section 80CSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2488/DEL/2010 [A.Y. 2003-04] M/s MMTC Ltd Vs. The Dy. C.I.T 1st Core, Scope Complex Circle – 5(1) Institutional Area New Delhi Lodhi Road, New Delhi PAN: AAACM 1433 E ITA No. 3290/DEL/2010 [A.Y. 2003-04] The A C.I.T Vs. M/s MMTC Ltd 1st Core, Scope Complex Circle 5(1) New Delhi Institutional Area Lodhi Road, New Delhi PAN: AAACM 1433 E (Applicant) (Respondent) Assessee By : Shri Rohit Jain, Adv Shri Tavish Verma, CA Department By : Shri Subhra…

Mmtc Limited, New Delhi vs. DCIT, New Delhi

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

ITA 2488/DEL/2010[2003-04]Status: DisposedITAT Delhi30 Jan 2024AY 2003-04

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIR-DR
Section 2Section 80ASection 80B(5)Section 80CSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2488/DEL/2010 [A.Y. 2003-04] M/s MMTC Ltd Vs. The Dy. C.I.T 1st Core, Scope Complex Circle – 5(1) Institutional Area New Delhi Lodhi Road, New Delhi PAN: AAACM 1433 E ITA No. 3290/DEL/2010 [A.Y. 2003-04] The A C.I.T Vs. M/s MMTC Ltd 1st Core, Scope Complex Circle 5(1) New Delhi Institutional Area Lodhi Road, New Delhi PAN: AAACM 1433 E (Applicant) (Respondent) Assessee By : Shri Rohit Jain, Adv Shri Tavish Verma, CA Department By : Shri Subhra…

Sushee Infra & Mining Limited, Hyderabad vs. DCIT, Circle -2(2), Hyderabad

In the result, appeal of the assessee in ITA No

ITA 244/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Dec 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / ITA No. / A.Y. / Appellant / Respondent 677/Hyd/2020 2014-15 645/Hyd/2020 2015-16 M/s. Sushee Infra & Deputy Mining Limited, Commissioner of Hyderabad Income Tax, 646/Hyd/2020 2016-17 [PAN: AACCS8560Q] Central Circle-2(2), Hyderabad 647/Hyd/2020 2017-18 244/Hyd/2022 2019-20 730/Hyd/2020 2014-15 Assistant M/s. Sushee Infra & Commissioner of Mining Limited, Income Tax, Hyd…

Assistant Commissioner of Income Tax Central Circle2-(2), Hyderabad vs. Sushee Infra & Mining Limited, Hyderabad

In the result, appeal of the assessee in ITA No

ITA 733/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Dec 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / ITA No. / A.Y. / Appellant / Respondent 677/Hyd/2020 2014-15 645/Hyd/2020 2015-16 M/s. Sushee Infra & Deputy Mining Limited, Commissioner of Hyderabad Income Tax, 646/Hyd/2020 2016-17 [PAN: AACCS8560Q] Central Circle-2(2), Hyderabad 647/Hyd/2020 2017-18 244/Hyd/2022 2019-20 730/Hyd/2020 2014-15 Assistant M/s. Sushee Infra & Commissioner of Mining Limited, Income Tax, Hyd…

Assistant Commissioner of Income Tax Central Circle2-(2), Hyderabad vs. Sushee Infra & Mining Limited, Hyderabad

In the result, appeal of the assessee in ITA No

ITA 732/HYD/2020[2016-17]Status: DisposedITAT Hyderabad27 Dec 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / ITA No. / A.Y. / Appellant / Respondent 677/Hyd/2020 2014-15 645/Hyd/2020 2015-16 M/s. Sushee Infra & Deputy Mining Limited, Commissioner of Hyderabad Income Tax, 646/Hyd/2020 2016-17 [PAN: AACCS8560Q] Central Circle-2(2), Hyderabad 647/Hyd/2020 2017-18 244/Hyd/2022 2019-20 730/Hyd/2020 2014-15 Assistant M/s. Sushee Infra & Commissioner of Mining Limited, Income Tax, Hyd…

Assistant Commissioner of Income Tax Circle-2(2), Hyderabad vs. Sushee Infra & Mining Limited, Hyderabad

In the result, appeal of the assessee in ITA No

ITA 731/HYD/2020[2015-16]Status: DisposedITAT Hyderabad27 Dec 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / ITA No. / A.Y. / Appellant / Respondent 677/Hyd/2020 2014-15 645/Hyd/2020 2015-16 M/s. Sushee Infra & Deputy Mining Limited, Commissioner of Hyderabad Income Tax, 646/Hyd/2020 2016-17 [PAN: AACCS8560Q] Central Circle-2(2), Hyderabad 647/Hyd/2020 2017-18 244/Hyd/2022 2019-20 730/Hyd/2020 2014-15 Assistant M/s. Sushee Infra & Commissioner of Mining Limited, Income Tax, Hyd…

Assistant Commissioner of Income Tax Central Circle2-(2), Hyderabad vs. Sushee Infra & Mining Limited, Hyderabad

In the result, appeal of the assessee in ITA No

ITA 730/HYD/2020[2014-15]Status: DisposedITAT Hyderabad27 Dec 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / ITA No. / A.Y. / Appellant / Respondent 677/Hyd/2020 2014-15 645/Hyd/2020 2015-16 M/s. Sushee Infra & Deputy Mining Limited, Commissioner of Hyderabad Income Tax, 646/Hyd/2020 2016-17 [PAN: AACCS8560Q] Central Circle-2(2), Hyderabad 647/Hyd/2020 2017-18 244/Hyd/2022 2019-20 730/Hyd/2020 2014-15 Assistant M/s. Sushee Infra & Commissioner of Mining Limited, Income Tax, Hyd…

Sushee Infra & Mining Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad

In the result, appeal of the assessee in ITA No

ITA 677/HYD/2020[2014-15]Status: DisposedITAT Hyderabad27 Dec 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / ITA No. / A.Y. / Appellant / Respondent 677/Hyd/2020 2014-15 645/Hyd/2020 2015-16 M/s. Sushee Infra & Deputy Mining Limited, Commissioner of Hyderabad Income Tax, 646/Hyd/2020 2016-17 [PAN: AACCS8560Q] Central Circle-2(2), Hyderabad 647/Hyd/2020 2017-18 244/Hyd/2022 2019-20 730/Hyd/2020 2014-15 Assistant M/s. Sushee Infra & Commissioner of Mining Limited, Income Tax, Hyd…

Sushee Infra & Mining Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-(2), Hyderabad

In the result, appeal of the assessee in ITA No

ITA 647/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Dec 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / ITA No. / A.Y. / Appellant / Respondent 677/Hyd/2020 2014-15 645/Hyd/2020 2015-16 M/s. Sushee Infra & Deputy Mining Limited, Commissioner of Hyderabad Income Tax, 646/Hyd/2020 2016-17 [PAN: AACCS8560Q] Central Circle-2(2), Hyderabad 647/Hyd/2020 2017-18 244/Hyd/2022 2019-20 730/Hyd/2020 2014-15 Assistant M/s. Sushee Infra & Commissioner of Mining Limited, Income Tax, Hyd…

Sushee Infra & Mining Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad

In the result, appeal of the assessee in ITA No

ITA 646/HYD/2020[2016-17]Status: DisposedITAT Hyderabad27 Dec 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / ITA No. / A.Y. / Appellant / Respondent 677/Hyd/2020 2014-15 645/Hyd/2020 2015-16 M/s. Sushee Infra & Deputy Mining Limited, Commissioner of Hyderabad Income Tax, 646/Hyd/2020 2016-17 [PAN: AACCS8560Q] Central Circle-2(2), Hyderabad 647/Hyd/2020 2017-18 244/Hyd/2022 2019-20 730/Hyd/2020 2014-15 Assistant M/s. Sushee Infra & Commissioner of Mining Limited, Income Tax, Hyd…

Sushee Infra & Mining Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad

In the result, appeal of the assessee in ITA No

ITA 645/HYD/2020[2015-16]Status: DisposedITAT Hyderabad27 Dec 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 143(3)Section 153ASection 80

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / ITA No. / A.Y. / Appellant / Respondent 677/Hyd/2020 2014-15 645/Hyd/2020 2015-16 M/s. Sushee Infra & Deputy Mining Limited, Commissioner of Hyderabad Income Tax, 646/Hyd/2020 2016-17 [PAN: AACCS8560Q] Central Circle-2(2), Hyderabad 647/Hyd/2020 2017-18 244/Hyd/2022 2019-20 730/Hyd/2020 2014-15 Assistant M/s. Sushee Infra & Commissioner of Mining Limited, Income Tax, Hyd…

Fatehpuria Transformers and Witchgears Pvt. Ltd, Jaipur vs. DCIT, Circle-1, Jaipur

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

ITA 387/JPR/2023[2011-12]Status: DisposedITAT Jaipur04 Dec 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Sanjeev Kumar MathurFor Respondent: Sh. A. S. Nehra (Addl. CIT)
Section 143(2)Section 143(3)Section 147Section 148Section 801ASection 801A(5)Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.387/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke Fatehpuria Transformers and DCIT, Vs. Switchgears Pvt. Ltd. Circle-1, P. O. Machwa P. O. Machwa Jaipur Kalwar Road, Jaipur, Rajasthan LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACF 3456 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Sanjeev Ku…

Mmtc Ltd vs. DCIT, Circle-5(1)

The appeal is allowed, with aforesaid consequences, as directed in ground wise findings

ITA 1722/DEL/2006[2003-2004]Status: DisposedITAT Delhi30 Jun 2023AY 2003-2004

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmam/S. Mmtc Ltd., Scope Vs. Dcit, Complex, Circle-5(1) Core 1,7, Institutional Area, New Delhi Lodhi Road, New Delhi- 110003 Pan : (Appellant) (Respondent)

Section 143(3)Section 44ASection 80Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCHES ‘E’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. MMTC Ltd., Scope Vs. DCIT, Complex, Circle-5(1) Core 1,7, Institutional Area, New Delhi Lodhi Road, New Delhi- 110003 PAN : (APPELLANT) (RESPONDENT) Assessee by Sh Rohit Jain, Adv., Sh. Tavish Verma, Adv. & Ms. Manisha Sharma, Adv. Revenue by Sh. N.C.Swain, CIT- DR & Shri Jeetendra Chand, Sr. DR Date of hearing: 01.06.2023 Date of Pronouncement: 30.06.2023 ORDER PER ANUBHAV SHARMA, JM: The Assessee has come in appeal against order dated 17.03.2006 in appea…

JCIT(OSD)-10(2)(1), Mumbai vs. M/S.Jyothy Laboratories Limited, Mumbai

In the result, both the appeals of the revenue are dismissed and Cross Objection filed by the assessee are partly allowed

ITA 3876/MUM/2018[2014-15]Status: DisposedITAT Mumbai28 Dec 2022AY 2014-15

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Solgy Jose T. KottaramFor Respondent: J.D. Mistry
Section 115JSection 143(2)Section 143(3)Section 14ASection 229Section 80I

…ITA Nos. 3875 &3876/Mum/2018 and C.O Nos. 149 & 150/Mum/2019 1 DCIT-10(2)(1) Vs. M/s Jyothy Laboratories Limited IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 3875 & 3876/Mum/2018 s (A.Ys.2013-14 & 2014-15) DCIT-10(2)(1) Vs. M/s Jyothy Laboratories R. No. 216-A, Aayakar Limited, Ujala House, Bhavan, M.K. Road, Ram Krishna Mandir Mumbai – 400 020 Road, Kondivita, Andheri (East), Mumbai -400 059 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACJ3213B Appellant .. Respondent C.O. Nos. 149 & 150/Mum/2019 s (A.Ys.2013-…

DCIT-10(2)(1), Mumbai vs. M/S.Jyothy Laboratories Limited, Mumbai

In the result, both the appeals of the revenue are dismissed and Cross Objection filed by the assessee are partly allowed

ITA 3875/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Dec 2022AY 2013-14

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Solgy Jose T. KottaramFor Respondent: J.D. Mistry
Section 115JSection 143(2)Section 143(3)Section 14ASection 229Section 80I

…ITA Nos. 3875 &3876/Mum/2018 and C.O Nos. 149 & 150/Mum/2019 1 DCIT-10(2)(1) Vs. M/s Jyothy Laboratories Limited IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 3875 & 3876/Mum/2018 s (A.Ys.2013-14 & 2014-15) DCIT-10(2)(1) Vs. M/s Jyothy Laboratories R. No. 216-A, Aayakar Limited, Ujala House, Bhavan, M.K. Road, Ram Krishna Mandir Mumbai – 400 020 Road, Kondivita, Andheri (East), Mumbai -400 059 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACJ3213B Appellant .. Respondent C.O. Nos. 149 & 150/Mum/2019 s (A.Ys.2013-…

M/S Anu Cashews, Kollam vs. Assistant Commissioner of Income Tax, Kollam

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

ITA 700/COCH/2019[2015-16]Status: DisposedITAT Cochin14 Sept 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2015-16 The Assistant M/S. Anu Cashews, Commissioner Of Parameswar Nagar, Income Tax, Kollam. Circle – 1, Pan: Aadfa7642K Vs. Kollam. Appellant Respondent : Shri G. Surendranath Rao, Assessee By Ca : Smt J M Jamuna Devi, Sr. Revenue By Ar Date Of Hearing : 14-09-2022 Date Of Pronouncement : 14-09-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 10/10/2019 Passed By Ld.Pcit, Thiruvananthapuram U/S. 263 Of The Act On Following Grounds Of Appeal: “1. The Order Of The Principal Commissioner Of Income Tax Is Against Law & Facts. 2. The Principal Commissioner Of Income Tax Has Erred In Concluding That The Ao Had Completed The Assessment Without Verification & Application Of Mind. During The Original Assessment Proceedings The Ao Had Sought All Information On The Deduction Claimed Under Chapter Via. He Had Issued A Notice U/S 142(1) Dated 23.05.2017, In Which Inter Alia He Had Called For Reconciliation Of The Large Deduction Claimed U/S 80(Ia) With The Books Of Account

For Respondent: Shri G. Surendranath Rao
Section 142(1)Section 143(3)Section 263Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2015-16 The Assistant M/s. Anu Cashews, Commissioner of Parameswar Nagar, Income Tax, Kollam. Circle – 1, PAN: AADFA7642K Vs. Kollam. APPELLANT RESPONDENT : Shri G. Surendranath Rao, Assessee by CA : Smt J M Jamuna Devi, Sr. Revenue by AR Date of Hearing : 14-09-2022 Date of Pronouncement : 14-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order dated 10/10/2019 passed by Ld.PCIT, Thiruvananthapuram u/s. 263…

Torrent Pharmaceuticals Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax (OSD) Circle-8, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 1285/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

For Appellant: Shri Vartik Choksi, With Shri Biren Shah, ARsFor Respondent: Shri Mohd. Usman, CIT-DR
Section 139(1)Section 143(3)Section 35Section 80Section 92C

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA.No.1285 and 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 and 2010-11 AND ITA No.1396 and 1397/Ahd/2018 Asstt.Year 2011-12 and 2012-13 Torrent Pharmaceuticals Ltd. ACIT, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./ITA.No.1327 and 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 and 2010-11 AND आयकर अपील सं./ITA.No.1414 and 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12…

Grasim Industries Ltd., Mumbai vs. The Dy CIT, Central Circl-1(4), Mumbai

ITA 1936/MUM/2020[F.Y- 2014-15]Status: DisposedITAT Mumbai16 Dec 2021

Bench: Shri G.S. Pannu (Hon’Ble) & Shri Shaktijit Dey (Hon’Ble)

Section 115JSection 143(3)Section 80ASection 80I

…1 ITAs 1936 & 1937/Mum/2020 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI G.S. PANNU (HON’BLE PRESIDENT) AND SHRI SHAKTIJIT DEY (HON’BLE JUDICIAL MEMBER) I.T.A. Nos. 1936 /Mum/2020 - Assessment year 2014-15 I.T.A. Nos. 1937 /Mum/2020 - Assessment year 2012-13 Grasim Industries Limited vs The Commissioner of Income-tax, Aditya Birla Centre Central Circle-1(4), Mumbai A-Wing, 2nd Floor S.K. Ahire Marg, Worli, Mumbai-400 030 PAN : AAACG4464B APPELLANT RESPONDENT Appellant by Shri Ronak Doshi / Riddhi Maru / Hardik Nirmal, AR Respondent by Shri Rajneesh Yadav, DR Date of hearing 21-10-2021 Da…