CIT v. Shree Balaji Alloys

80 Taxmann.com 239Supreme Court of India2017#2972 most cited

What is CIT v. Shree Balaji Alloys authority for?

A subsidy received by an assessee is to be treated as a capital receipt, not revenue receipt.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Shree Balaji Alloys · subsidy · capital receipt · revenue receipt · CIT v. Shree Balaji Alloys · 80 Taxmann.com 239

Also reported as

80 Taxmann 239

Sections most often in play

Section 153ASection 80ICSection 142(2A)Section 115JBSection 115-OSection 14ASection 154Section 2(24)(xviii)

Issues it is cited on

section 80hhc(3)section 2(24)(xviii)section 43(1)section 40a(9)section 28(iv)section 92c(3)resulting companycorporate guaranteescheme of arrangementsection 80icsection 10(34)section 92ca(1)

Judgments citing CIT v. Shree Balaji Alloys

UNITED PHOSPHORUS LTD,MUMBAI vs. DCIT CEN CIR 38, MUMBAI

ITA 6950/MUM/2013[2004-05]Status: DisposedITAT Mumbai27 Jun 2025AY 2004-05

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Ms. Vasanti Patel, Advocate and Ms. Saisudha Multani, CAFor Respondent: Shri Abhishek Tharwal, Sr. DR
Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.6807 and 6709/MUM/2010 Assessment Years: 2004-05 and 2005-06 | Deputy Commissioner of Income-tax, Central Circle – 38, Mumbai. | (Appellant) Vs. | UPL Limited (Formerly known as United Phosphorus Ltd.) Uniphos House, C.D. Marg, 11th Road, Madhu Park, Khar(West), Mumbai – 400052 (PAN : AABCS1698G) | (Respondent) C.O. No. 188/MUM/2011 (Arising out of ITA No.6709/MUM/2010) Assessment Year – 2005-06 | UPL Limited (Formerly known as United Phosphorus Ltd.) Uniphos Hous…

UNITED PHOSPHORUS LTD ( FORMELRY KNOWN AS SEARCH CHEM INDUSTRIES LTD),MUMBAI vs. DCIT CEN CIR 38, MUMBAI

ITA 5344/MUM/2013[2007-08]Status: DisposedITAT Mumbai27 Jun 2025AY 2007-08

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Ms. Vasanti Patel, AdvocateFor Respondent: Shri Abhishek Tharwal, Sr. DR
Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.6807 and 6709/MUM/2010 Assessment Years: 2004-05 and 2005-06 | Deputy Commissioner of Income-tax, Central Circle – 38, Mumbai. (Appellant) UPL Limited (Formerly known as United Phosphorus Ltd.) Vs. Uniphos House, C.D. Marg, 11th Road, Madhu Park, Khar(West), Mumbai – 400052 (PAN : AABCS1698G) (Respondent) C.O. No. 188/MUM/2011 (Arising out of ITA No.6709/MUM/2010) Assessment Year – 2005-06 UPL Limited (Formerly known as United Phosphorus Ltd.) Uniphos House, C.D.…

UNITED PHOSPHORUS LTD ( FORMERLY KNOWN AS SEARCH CHEM INDUSTRIES LTD),MUMBAI vs. DCIT CEN CIR 38, MUMBAI

ITA 7028/MUM/2010[2005-06]Status: DisposedITAT Mumbai27 Jun 2025AY 2005-06

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Ms. Vasanti Patel, AdvocateFor Respondent: Shri Abhishek Tharwal, Sr. DR
Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.6807 and 6709/MUM/2010 Assessment Years: 2004-05 and 2005-06 | Deputy Commissioner of | Income-tax, | Central Circle – 38, Mumbai. | (Appellant) | Vs. | UPL Limited | (Formerly known as United | Phosphorus Ltd.) | Uniphos House, C.D. Marg, 11th | Road, Madhu Park, Khar(West), | Mumbai – 400052 | (PAN : AABCS1698G) | (Respondent) C.O. No. 188/MUM/2011 (Arising out of ITA No.6709/MUM/2010) Assessment Year – 2005-06 | UPL Limited | (Formerly known as United | Phosphor…

UNITED PHOSPHORUS LTD ( FORMERLY KNOWN AS SEARCH CHEM INDUSTRIES LTD),MUMBAI vs. DCIT CEN CIR 38, MUMBAI

ITA 7027/MUM/2010[2004-05]Status: DisposedITAT Mumbai27 Jun 2025AY 2004-05

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Ms. Vasanti Patel, AdvocateFor Respondent: Shri Abhishek Tharwal, Sr. DR
Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.6807 and 6709/MUM/2010 Assessment Years: 2004-05 and 2005-06 Deputy Commissioner of Income-tax, Central Circle – 38, Mumbai. (Appellant) UPL Limited (Formerly known as United Phosphorus Ltd.) Vs. Uniphos House, C.D. Marg, 11th Road, Madhu Park, Khar(West), Mumbai – 400052 (PAN : AABCS1698G) (Respondent) C.O. No. 188/MUM/2011 (Arising out of ITA No.6709/MUM/2010) Assessment Year – 2005-06 UPL Limited (Formerly known as United Phosphorus Ltd.) Uniphos House, C.D. Mar…

DCIT CC-38, MUMBAI vs. UNITED PHOPHOURUS LTD ( FORMERLY KNWON AS SEARCH CHEM INDL. LTD), MUMBAI

ITA 6807/MUM/2010[2004-05]Status: DisposedITAT Mumbai27 Jun 2025AY 2004-05

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Ms. Vasanti Patel, AdvocateFor Respondent: Shri Abhishek Tharwal, Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.6807 and 6709/MUM/2010 Assessment Years: 2004-05 and 2005-06 | Deputy Commissioner of Income-tax, Central Circle – 38, Mumbai. (Appellant) | UPL Limited (Formerly known as United Phosphorus Ltd.) Vs. Uniphos House, C.D. Marg, 11th Road, Madhu Park, Khar(West), Mumbai – 400052 (PAN : AABCS1698G) (Respondent) C.O. No. 188/MUM/2011 (Arising out of ITA No.6709/MUM/2010) Assessment Year – 2005-06 | UPL Limited (Formerly known as United Phosphorus Ltd.) Uniphos House, C.…

DCIT CC-38, MUMBAI vs. UNITED PHOSPHORUS LTD ( FORMERLY KNOWN AS SEARCH CHEM INDL.L TD), MUMBAI

ITA 6709/MUM/2010[2005-06]Status: DisposedITAT Mumbai27 Jun 2025AY 2005-06

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Ms. Vasanti Patel, AdvocateFor Respondent: Shri Abhishek Tharwal, Sr. DR
Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.6807 and 6709/MUM/2010 Assessment Years: 2004-05 and 2005-06 | Deputy Commissioner of Income-tax, Central Circle – 38, Mumbai. (Appellant) | UPL Limited (Formerly known as United Phosphorus Ltd.) Vs. Uniphos House, C.D. Marg, 11th Road, Madhu Park, Khar(West), Mumbai – 400052 (PAN : AABCS1698G) (Respondent) C.O. No. 188/MUM/2011 (Arising out of ITA No.6709/MUM/2010) Assessment Year – 2005-06 | UPL Limited (Formerly known as United Phosphorus Ltd.) Uniphos House,…

DCIT CIR 6(1)(2), MUMBAI vs. BIOSTACH INDIA LTD, MUMBAI

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is dismissed

ITA 3559/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 May 2025AY 2011-12

Bench: Shri Sandeep Gosain & Smt. Renu Jauhriआयकर अपील सं./Ita No. 349/Mum/2016 (निर्धारण वर्ा / Assessment Year :2011-12) Biostadt India Limited V/S. Dcit 6(1), Mumbai Poonam Chambers, A बिधम Aayakar Bhavan, Mumbai- Wing, 6Th Floor, Dr. A. B. 400020 Road, Worli, Mumbai- 400018 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccb1830G Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Kirit KamdarFor Respondent: Shri Leyaqat Ali Aafaqui
Section 115Section 115JSection 14ASection 154Section 250Section 263Section 32Section 32(1)(iia)Section 80

…IN THE INCOME-TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 349/MUM/2016 (निर्धारण वर्ा / Assessment Year :2011-12) Biostadt India Limited v/s. DCIT 6(1), Mumbai Poonam Chambers, A बिधम Aayakar Bhavan, Mumbai- Wing, 6th Floor, Dr. A. B. 400020 Road, Worli, Mumbai- 400018 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCB1830G Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी आयकर अपील सं./ITA No. 3559/MUM/2016 (निर्धारण वर्ा / Assessment Year :2011-12) DCIT 6(1)(2), Mumbai v/s. Biostadt India Limited R. No. 506, 5th Floor, बि…

BIOSTADT INDIA LTD,MUMBAI vs. DCIT CIR 6(1), MUMBAI

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is dismissed

ITA 349/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 May 2025AY 2011-12

Bench: Shri Sandeep Gosain & Smt. Renu Jauhriआयकर अपील सं./Ita No. 349/Mum/2016 (निर्धारण वर्ा / Assessment Year :2011-12) Biostadt India Limited V/S. Dcit 6(1), Mumbai Poonam Chambers, A बिधम Aayakar Bhavan, Mumbai- Wing, 6Th Floor, Dr. A. B. 400020 Road, Worli, Mumbai- 400018 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccb1830G Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Kirit KamdarFor Respondent: Shri Leyaqat Ali Aafaqui
Section 115Section 115JSection 14ASection 154Section 250Section 263Section 32Section 32(1)(iia)Section 80

…IN THE INCOME-TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 349/MUM/2016 (निर्धारण वर्ा / Assessment Year :2011-12) Biostadt India Limited v/s. DCIT 6(1), Mumbai Poonam Chambers, A बिधम Aayakar Bhavan, Mumbai- Wing, 6th Floor, Dr. A. B. 400020 Road, Worli, Mumbai- 400018 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCB1830G Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी आयकर अपील सं./ITA No. 3559/MUM/2016 (निर्धारण वर्ा / Assessment Year :2011-12) DCIT 6(1)(2), Mumbai v/s. Biostadt India Limited R. No. 506, 5th Floor, बि…

IPCA LABORATORIES LTD.,MUMBAI vs. DY CIT -CC-5(2), MUMBAI

In the result, both the appeals of the assessee as well as the revenue for AYs 2009-10, 2010-11, 2011-12, 2012-13 & 2014-15 are partly allowed

ITA 881/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15)

For Appellant: Shri Madhur Agrawal (Adv)For Respondent: Shri K. C Selvamani (DR)
Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) IPCA Laboratories Ltd बिधम/ DCIT, Central Circle-5(2) 19th Floor, Air India 48 Kandivli I…

DCIT -CC5(2) CENTRAL RG., -5,, MUMBAI vs. M/S. IPCA LABORATORIES LTD, MUMBAI

ITA 2563/MUM/2021[2009-10]Status: DisposedITAT Mumbai08 Apr 2024AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बनाम/ Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15)

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) IPCA Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बन…

DCIT CENTRAL CIRCLE-29, NEW DELHI vs. AVICHAL BUILDCON PVT. LTD, NEW DELHI

In the result, appeals of the Revenue are dismissed

ITA 1433/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Jan 2024AY 2016-17

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 142Section 153ASection 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.1430 to 1433/DEL/2023 [Assessment Years: 2011-12 to 2013-14 & 2016-17] Deputy Commissioner of vs M/s Avichal Buildcon Pvt. Ltd. Income Tax, 98, Okhla Industrial Estate, Central Circle-29, Phase-III, Room No.322, E-2, New Delhi-110020 ARA Centre, Jhandewalan Extn. New Delhi-110055 PAN-AAFCA6846A Revenue Assessee Assessee by Sh. R.S. Singhvi, Adv. & Sh. Satyajeet Goel, Adv. Revenue by Sh. Kanav Bali, Sr. DR Date of Hearing 04.01.2024 Date of Pronounce…

DCIT CENTRAL CIRCLE-29, NEW DELHI vs. AVICHAL BUILDCON PVT. LTD., NEW DELHI

In the result, appeals of the Revenue are dismissed

ITA 1432/DEL/2023[2013-14]Status: DisposedITAT Delhi22 Jan 2024AY 2013-14

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 142Section 153ASection 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.1430 to 1433/DEL/2023 [Assessment Years: 2011-12 to 2013-14 & 2016-17] Deputy Commissioner of vs M/s Avichal Buildcon Pvt. Ltd. Income Tax, 98, Okhla Industrial Estate, Central Circle-29, Phase-III, Room No.322, E-2, New Delhi-110020 ARA Centre, Jhandewalan Extn. New Delhi-110055 PAN-AAFCA6846A Revenue Assessee Assessee by Sh. R.S. Singhvi, Adv. & Sh. Satyajeet Goel, Adv. Revenue by Sh. Kanav Bali, Sr. DR Date of Hearing 04.01.2024 Date of Pronounce…

DCIT CENTRAL CIRCLE-29, NEW DELHI vs. AVICHAL BUILDCON PVT. LTD., NEW DELHI

In the result, appeals of the Revenue are dismissed

ITA 1431/DEL/2023[2012-13]Status: DisposedITAT Delhi22 Jan 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 142Section 153ASection 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.1430 to 1433/DEL/2023 [Assessment Years: 2011-12 to 2013-14 & 2016-17] Deputy Commissioner of vs M/s Avichal Buildcon Pvt. Ltd. Income Tax, 98, Okhla Industrial Estate, Central Circle-29, Phase-III, Room No.322, E-2, New Delhi-110020 ARA Centre, Jhandewalan Extn. New Delhi-110055 PAN-AAFCA6846A Revenue Assessee Assessee by Sh. R.S. Singhvi, Adv. & Sh. Satyajeet Goel, Adv. Revenue by Sh. Kanav Bali, Sr. DR Date of Hearing 04.01.2024 Date of Pronounce…

DCIT CENTRAL CIRCLE-29, NEW DELHI vs. AVICHAL BUILDCON PVT. LTD., NEW DELHI

In the result, appeals of the Revenue are dismissed

ITA 1430/DEL/2023[2011-12]Status: DisposedITAT Delhi22 Jan 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 142Section 153ASection 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.1430 to 1433/DEL/2023 [Assessment Years: 2011-12 to 2013-14 & 2016-17] Deputy Commissioner of vs M/s Avichal Buildcon Pvt. Ltd. Income Tax, 98, Okhla Industrial Estate, Central Circle-29, Phase-III, Room No.322, E-2, New Delhi-110020 ARA Centre, Jhandewalan Extn. New Delhi-110055 PAN-AAFCA6846A Revenue Assessee Assessee by Sh. R.S. Singhvi, Adv. & Sh. Satyajeet Goel, Adv. Revenue by Sh. Kanav Bali, Sr. DR Date of Hearing 04.01.2024 Date of Pronounce…

D.C.I.T.,CIRCLE-6(1), KOLKATA vs. M/S BIRLA CORPORATION LTD., KOLKATA

In the result, the appeal of the revenue as well as cross-objection of the assessee are partly allowed

ITA 1964/KOL/2019[2015-16]Status: DisposedITAT Kolkata16 Jan 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.1964/Kol/2019 Assessment Year: 2015-16 Dcit, Circle-6(1), Kolkata…………….......................…...……………....Appellant Vs. M/S Birla Corporation Ltd…………...........…..........................…..…..... Respondent Birla Building, 9/1, R.N. Mukherjee Road, Kolkata – 700001. [Pan: Aabcb2075J] C.O. 39/Kol/2019 (A/O I.T.A. No.1964/Kol/2019) Assessment Year: 2015-16 M/S Birla Corporation Ltd…………...........….....................…..…..... Cross-Objector Birla Building, 9/1, R.N. Mukherjee Road, Kolkata – 700001. [Pan: Aabcb2075J] Vs Dcit, Circle-6(1), Kolkata…………….......................…...……………....Respondent Appearances By: Shri Abhijit Kundu, Cit-Dr, Advocate, Appeared On Behalf Of The Department. Shri J. P. Khaitan, Sr. Counsel, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : October 18, 2023 Date Of Pronouncing The Order : January 16, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal By The Revenue & The Corresponding Cross Objections By The Assessee Have Been Preferred Against The Order Dated 30.05.2019 Of The Commissioner Of Income Tax (Appeals)-22, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). First, We Take Up Revenue’S Appeal Ita No.1964/Kol/2019. I.T.A. No.1964/Kol/2019 & C.O. 39/Kol/2019 M/S Birla Corporation Ltd

Section 115JSection 14ASection 250Section 80I

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.1964/Kol/2019 Assessment Year: 2015-16 DCIT, Circle-6(1), Kolkata…………….......................…...……………....Appellant vs. M/s Birla Corporation Ltd…………...........…..........................…..…..... Respondent Birla Building, 9/1, R.N. Mukherjee Road, Kolkata – 700001. [PAN: AABCB2075J] C.O. 39/Kol/2019 (A/o I.T.A. No.1964/Kol/2019) Assessment Year: 2015-16…

ACIT,NCC-8,, CHENNAI vs. SAINT GOBAIN INDIA PVT LTD, CHENNAI

In the result, the appeal in ITA No

ITA 585/CHNY/2021[2011-12]Status: DisposedITAT Chennai20 Dec 2023AY 2011-12

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.581 & 585/Chny/2021 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner Of Vs. M/S. Saint-Gobain India Pvt. Ltd. Income Tax, Non Corporate Circle 8, [Formerly Known As M/S. Saint-Gobain Room No. 507, 5Th Floor, Annexe Glass India Ltd.], 18/3, Sigapi Achi Building, 7Th Floor, Rukmini Lakshmipathi Building, No. 121, M.G. Road, Chennai -600 034. Road, Egmore, Chennai 600 008. [Pan:Aabcs4338M] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Ar V Sreenivasan, Addl. Cit : ""थ" की ओर से/Respondent By Shri R. Vijayaragahavan, Advocate & : Shri Saroj Kumar Parida, Advocate सुनवाई की तारीख/ Date Of Hearing 11.12.2023 : घोषणा की तारीख /Date Of Pronouncement : 20.12.2023 आदेश /O R D E R Per V. Durga Rao: The Appeal In Ita No. 581/Chny/2021 Filed By The Revenue Is Directed Against The Assessment Order Passed Under Section 143(3) R.W.S. 92Ca Of The Income Tax Act, 1961 [“Act” In Short] Dated 28.02.2015 For The Assessment Year 2011-12 & The Other Appeal In Ita No. 585/Chny/2021 Is Directed Against The Order Of The Ld. Commissioner Of 2

Section 143(3)Section 40

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.581 & 585/Chny/2021 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner of Vs. M/s. Saint-Gobain India Pvt. Ltd. Income Tax, Non Corporate Circle 8, [Formerly known as M/s. Saint-Gobain Room No. 507, 5th Floor, Annexe Glass India Ltd.], 18/3, Sigapi Achi Building, 7th Floor, Rukmini Lakshmipathi Building, No. 121, M.G. Road, Chenna…

ACIT,NCC-8, CHENNAI vs. SAINT GOBAIN INDIA P LTD, CHENNAI

In the result, the appeal in ITA No

ITA 581/CHNY/2021[2011-12]Status: DisposedITAT Chennai20 Dec 2023AY 2011-12

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.581 & 585/Chny/2021 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner Of Vs. M/S. Saint-Gobain India Pvt. Ltd. Income Tax, Non Corporate Circle 8, [Formerly Known As M/S. Saint-Gobain Room No. 507, 5Th Floor, Annexe Glass India Ltd.], 18/3, Sigapi Achi Building, 7Th Floor, Rukmini Lakshmipathi Building, No. 121, M.G. Road, Chennai -600 034. Road, Egmore, Chennai 600 008. [Pan:Aabcs4338M] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Ar V Sreenivasan, Addl. Cit : ""थ" की ओर से/Respondent By Shri R. Vijayaragahavan, Advocate & : Shri Saroj Kumar Parida, Advocate सुनवाई की तारीख/ Date Of Hearing 11.12.2023 : घोषणा की तारीख /Date Of Pronouncement : 20.12.2023 आदेश /O R D E R Per V. Durga Rao: The Appeal In Ita No. 581/Chny/2021 Filed By The Revenue Is Directed Against The Assessment Order Passed Under Section 143(3) R.W.S. 92Ca Of The Income Tax Act, 1961 [“Act” In Short] Dated 28.02.2015 For The Assessment Year 2011-12 & The Other Appeal In Ita No. 585/Chny/2021 Is Directed Against The Order Of The Ld. Commissioner Of 2

Section 143(3)Section 40

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.581 & 585/Chny/2021 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner of Vs. M/s. Saint-Gobain India Pvt. Ltd. Income Tax, Non Corporate Circle 8, [Formerly known as M/s. Saint-Gobain Room No. 507, 5th Floor, Annexe Glass India Ltd.], 18/3, Sigapi Achi Building, 7th Floor, Rukmini Lakshmipathi Building, No. 121, M.G. Road, Chenna…

TATA CHEMICALS LTD,MUMBAI vs. ADDL CIAT 2(3), MUMBAI

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

ITA 120/MUM/2013[2008-09]Status: DisposedITAT Mumbai10 Nov 2023AY 2008-09

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)Section 14ASection 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 120/MUM/2013 (A.Y: 2008-09) Tata Chemicals Ltd v. ACIT-2(3) 24, HomiMody Street Aayakar Bhavan Bombay House, Fort M.K. Road, Mumbai- 400020 Mumbai- 400001 PAN: AAACT4059M (Appellant) (Respondent) Assessee Represented by : Shri Nitesh Joshi Department Represented by : Shri Rignesh Das Date of Conclusion of Hearing : 21.09.2023 Date of Pronouncement : 10.11.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against…

BIRLA CORPORATION LIMITED,KOLKATA vs. DCIT, CIR.-6(1), KOLKATA

In the result, appeals filed by the Revenue for AYs 2013-14 &

ITA 497/KOL/2020[2014-15]Status: DisposedITAT Kolkata07 Feb 2023AY 2014-15

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 115JSection 143(3)Section 14ASection 250Section 80I

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 2142 & 2143/KOL/2018 Assessment Years: 2013-14 & 2014-15 DCIT, Circle-6(1), Kolkata….....................................Appellant Vs. Birla Corporation Limited....................................Respondent [PAN: AABCB 2075 J] I.T.A. Nos.: 496 & 497/KOL/2020 Assessment Years: 2013-14 & 2014-15 Birla Corporation Limited…..........…

BIRLA CORPORATION LIMITED,KOLKATA vs. DCIT CIR.-6(1), KOLKATA

In the result, appeals filed by the Revenue for AYs 2013-14 &

ITA 496/KOL/2020[2013-14]Status: DisposedITAT Kolkata07 Feb 2023AY 2013-14

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 115JSection 143(3)Section 14ASection 250Section 80I

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 2142 & 2143/KOL/2018 Assessment Years: 2013-14 & 2014-15 DCIT, Circle-6(1), Kolkata….....................................Appellant Vs. Birla Corporation Limited....................................Respondent [PAN: AABCB 2075 J] I.T.A. Nos.: 496 & 497/KOL/2020 Assessment Years: 2013-14 & 2014-15 Birla Corporation Limited…..........…

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CIT v. Shree Balaji Alloys (80 Taxmann.com 239) — Cited in 40 Judgments | BharatTax