What is CIT v. Singareni Collieries Co. Ltd. authority for?

Coal mines are considered plant and machinery and are therefore eligible for investment allowance under Section 32A.

How many judgments cite CIT v. Singareni Collieries Co. Ltd.?

20 judgments on BharatTax cite CIT v. Singareni Collieries Co. Ltd. (221 ITR 48), spanning 2013 to 2026.

Which sections of the Income Tax Act does CIT v. Singareni Collieries Co. Ltd. come up under?

It is most often cited in judgments turning on Section 80-IA(8)/(10), Section 80-IC, Section 2(29BA).

CIT v. Singareni Collieries Co. Ltd. (221 ITR 48)

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1950/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT

Section 80

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1946 to 1948, 1949 & 1950/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 M/s. Alkraft Thermotechnologies- v. The DCIT, Pvt. Ltd., Company Circle-1(1), 35-A and B/1, Ambattur Industrial Chennai. Estate, Ambattur, Chennai-600 058. [PAN: AAACA 9304 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1948/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Feb 2026AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT

Section 80

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1946 to 1948, 1949 & 1950/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 M/s. Alkraft Thermotechnologies- v. The DCIT, Pvt. Ltd., Company Circle-1(1), 35-A and B/1, Ambattur Industrial Chennai. Estate, Ambattur, Chennai-600 058. [PAN: AAACA 9304 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

M/S.ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1947/CHNY/2025[2012-13]Status: DisposedITAT Chennai18 Feb 2026AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT

Section 80

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1946 to 1948, 1949 & 1950/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 M/s. Alkraft Thermotechnologies- v. The DCIT, Pvt. Ltd., Company Circle-1(1), 35-A and B/1, Ambattur Industrial Chennai. Estate, Ambattur, Chennai-600 058. [PAN: AAACA 9304 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1946/CHNY/2025[2011-12]Status: DisposedITAT Chennai18 Feb 2026AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT

Section 80

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1946 to 1948, 1949 & 1950/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 M/s. Alkraft Thermotechnologies- v. The DCIT, Pvt. Ltd., Company Circle-1(1), 35-A and B/1, Ambattur Industrial Chennai. Estate, Ambattur, Chennai-600 058. [PAN: AAACA 9304 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

M/S. HINDUSTAN INSECTICIDES LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 3772/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Nov 2021AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat(Through Video Conferencing) M/S. Hindustan Vs. Dcit (Ltu) Insecticides Ltd., New Delhi 2Nd Floor, Core-6, Scope Complex, 7, Lodhi Road, New Delhi-03 Pan : Aaach 0905 Q (Appellant) (Respondent) Assessee By Shri Rajesh Arora, C.A. Revenue By Shri Lakshminarayan, Sr. D.R. Date Of Hearing: 26.10.2021 Date Of Pronouncement: 24.11.2021 Order Per Anil Chaturvedi, Am :

Section 143(3)

…017. He thus submitted that addition be deleted. 11. Learned DR on the other hand supported the order of AO and also placed reliance on the decision rendered by Hon’ble Andhra Pradesh High Court in the case of CIT vs. Singareni Collieries Company reported in 221 ITR 48. 12. We have heard the rival submissions and perused the materials available on record. The issue in the present ground is with respect to the denying the claim of expenditure towards CSR activities. We find that CIT(A) while upholding the order of AO had relied on his own order in assessee’s own case for A.Y. 2012-13 wherein he had followed his o…

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 882/HYD/2014[2007-08]Status: DisposedITAT Hyderabad20 May 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

…others Singarerni Colleries Companly Ltd., Kothagudem rate of 15% is as per the provisions of Income Tax Act and business expediency. It is also submitted that the Honorable AP High Court in your appellant's own case in CIT vs Singareni Collieries Co., Ltd., 221 ITR 48 has held that coal mines were in the nature of plant and machinery eligible for investment allowance u/s 32A. The structures functionally are a necessary part of our mining process and activity. We also refer to the decision of Hon'b1e Supreme Court in (i) CIT vs Kamataka Power Corporation (247 ITR 268 (SC», where Hon'b1e Supreme Court held: "Powe…

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 880/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

…others Singarerni Colleries Companly Ltd., Kothagudem rate of 15% is as per the provisions of Income Tax Act and business expediency. It is also submitted that the Honorable AP High Court in your appellant's own case in CIT vs Singareni Collieries Co., Ltd., 221 ITR 48 has held that coal mines were in the nature of plant and machinery eligible for investment allowance u/s 32A. The structures functionally are a necessary part of our mining process and activity. We also refer to the decision of Hon'b1e Supreme Court in (i) CIT vs Kamataka Power Corporation (247 ITR 268 (SC», where Hon'b1e Supreme Court held: "Powe…

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 879/HYD/2014[2005-06]Status: DisposedITAT Hyderabad20 May 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

…others Singarerni Colleries Companly Ltd., Kothagudem rate of 15% is as per the provisions of Income Tax Act and business expediency. It is also submitted that the Honorable AP High Court in your appellant's own case in CIT vs Singareni Collieries Co., Ltd., 221 ITR 48 has held that coal mines were in the nature of plant and machinery eligible for investment allowance u/s 32A. The structures functionally are a necessary part of our mining process and activity. We also refer to the decision of Hon'b1e Supreme Court in (i) CIT vs Kamataka Power Corporation (247 ITR 268 (SC», where Hon'b1e Supreme Court held: "Powe…

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 803/HYD/2014[2010-11]Status: DisposedITAT Hyderabad20 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

…others Singarerni Colleries Companly Ltd., Kothagudem rate of 15% is as per the provisions of Income Tax Act and business expediency. It is also submitted that the Honorable AP High Court in your appellant's own case in CIT vs Singareni Collieries Co., Ltd., 221 ITR 48 has held that coal mines were in the nature of plant and machinery eligible for investment allowance u/s 32A. The structures functionally are a necessary part of our mining process and activity. We also refer to the decision of Hon'b1e Supreme Court in (i) CIT vs Kamataka Power Corporation (247 ITR 268 (SC», where Hon'b1e Supreme Court held: "Powe…

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 802/HYD/2014[2009-10]Status: DisposedITAT Hyderabad20 May 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

…others Singarerni Colleries Companly Ltd., Kothagudem rate of 15% is as per the provisions of Income Tax Act and business expediency. It is also submitted that the Honorable AP High Court in your appellant's own case in CIT vs Singareni Collieries Co., Ltd., 221 ITR 48 has held that coal mines were in the nature of plant and machinery eligible for investment allowance u/s 32A. The structures functionally are a necessary part of our mining process and activity. We also refer to the decision of Hon'b1e Supreme Court in (i) CIT vs Kamataka Power Corporation (247 ITR 268 (SC», where Hon'b1e Supreme Court held: "Powe…

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 801/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

…others Singarerni Colleries Companly Ltd., Kothagudem rate of 15% is as per the provisions of Income Tax Act and business expediency. It is also submitted that the Honorable AP High Court in your appellant's own case in CIT vs Singareni Collieries Co., Ltd., 221 ITR 48 has held that coal mines were in the nature of plant and machinery eligible for investment allowance u/s 32A. The structures functionally are a necessary part of our mining process and activity. We also refer to the decision of Hon'b1e Supreme Court in (i) CIT vs Kamataka Power Corporation (247 ITR 268 (SC», where Hon'b1e Supreme Court held: "Powe…

THE SINGARENI COLLERIES COMPANY LTD., KOTHJAGUDEM,HYDERABAD vs. ADDL.CITT, KHAMMAM RANGE, KHAMMAM, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 561/HYD/2016[2011-12]Status: DisposedITAT Hyderabad20 May 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

…others Singarerni Colleries Companly Ltd., Kothagudem rate of 15% is as per the provisions of Income Tax Act and business expediency. It is also submitted that the Honorable AP High Court in your appellant's own case in CIT vs Singareni Collieries Co., Ltd., 221 ITR 48 has held that coal mines were in the nature of plant and machinery eligible for investment allowance u/s 32A. The structures functionally are a necessary part of our mining process and activity. We also refer to the decision of Hon'b1e Supreme Court in (i) CIT vs Kamataka Power Corporation (247 ITR 268 (SC», where Hon'b1e Supreme Court held: "Powe…

DCIT, CIRCLE-1, KHAMMAM, KHAMMAM vs. THE SINGARENI COLLERIES COMPANY LT.D, KOTHAGUDEM, KOTHAGUDEM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 519/HYD/2016[2004-05]Status: DisposedITAT Hyderabad20 May 2021AY 2004-05

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

…others Singarerni Colleries Companly Ltd., Kothagudem rate of 15% is as per the provisions of Income Tax Act and business expediency. It is also submitted that the Honorable AP High Court in your appellant's own case in CIT vs Singareni Collieries Co., Ltd., 221 ITR 48 has held that coal mines were in the nature of plant and machinery eligible for investment allowance u/s 32A. The structures functionally are a necessary part of our mining process and activity. We also refer to the decision of Hon'b1e Supreme Court in (i) CIT vs Kamataka Power Corporation (247 ITR 268 (SC», where Hon'b1e Supreme Court held: "Powe…

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 884/HYD/2014[2008-09]Status: DisposedITAT Hyderabad20 May 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &

Section 143(3)Section 35ESection 43B

…others Singarerni Colleries Companly Ltd., Kothagudem rate of 15% is as per the provisions of Income Tax Act and business expediency. It is also submitted that the Honorable AP High Court in your appellant's own case in CIT vs Singareni Collieries Co., Ltd., 221 ITR 48 has held that coal mines were in the nature of plant and machinery eligible for investment allowance u/s 32A. The structures functionally are a necessary part of our mining process and activity. We also refer to the decision of Hon'b1e Supreme Court in (i) CIT vs Kamataka Power Corporation (247 ITR 268 (SC», where Hon'b1e Supreme Court held: "Powe…

DCIT, CIRCLE-10(1), KOLKATA vs. M/S INDIAN OIL PETRONAS (P) LTD., KOLKATA

In the result, the Cross Objections of the assessee are allowed for statistical purposes

ITA 1885/KOL/2019[2014-15]Status: DisposedITAT Kolkata30 Apr 2021AY 2014-15

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 250Section 32(1)(iiia)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A. Nos. 1884 & 1885/Kol/2019 Assessment Years: 2013-14 & 2014-15 DCIT, Circle-10(1), Kolkata..............................................................................................Appellant Vs. M/s. Indian Oil Petronas Pvt. Ltd...............................................................................Respondent [PAN: AAACI 5573 R] C.O. Nos. 26 & 27-Kol-2020 Arising out of I.T.A. Nos. 1884 & 1885/Kol/2019 Assessment Years: 2013-14 & 20…

D.C.I.T.,CIRCLE-10(1), KOLKATA vs. M/S INDIAN OIL PETRONAS PVT. LTD., KOLKATA

In the result, the Cross Objections of the assessee are allowed for statistical purposes

ITA 1884/KOL/2019[2013-14]Status: DisposedITAT Kolkata30 Apr 2021AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 250Section 32(1)(iiia)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A. Nos. 1884 & 1885/Kol/2019 Assessment Years: 2013-14 & 2014-15 DCIT, Circle-10(1), Kolkata..............................................................................................Appellant Vs. M/s. Indian Oil Petronas Pvt. Ltd...............................................................................Respondent [PAN: AAACI 5573 R] C.O. Nos. 26 & 27-Kol-2020 Arising out of I.T.A. Nos. 1884 & 1885/Kol/2019 Assessment Years: 2013-14 & 20…

VEDANTA LTD ,GURGAON vs. ACIT, CIRCLE- 26(2), NEW DELHI

ITA 12/DEL/2020[2014-15]Status: FixedITAT Delhi18 Sept 2020AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2014-15]

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Anupam Kant Garg, CIT-DR

Section 143(3)Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-2’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Assessment Year: 2014-15] Vedanta Ltd Vs The A.C.I.T Third Floor, Core - 6 Circle-26(2) Scope Complex, Lodhi Road New Delhi. New Delhi. PAN : AACCS 7101 B [Appellant] [Respondent] Date of Hearing : 24.08.2020 Date of Pronouncement : 21.09.2020 Assessee by : Shri Ajay Vohra, Sr. Adv Shri Sachit Jolly, Adv Shri Rohit Garg, Adv Shri Sidharth Joshi, Adv Revenue by : Shri Anupam Kant Garg, CIT-DR ORDER PER N.K. BILLAIYA, ACCO…

DCIT, CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S INDIAN OIL PETRONAS (P) LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1930/KOL/2016[2010-11]Status: DisposedITAT Kolkata15 Mar 2019AY 2010-11

Bench: Shri A.T. Varkey, Jm & Dr.A.L.Saini, Am D.C.I.T, Cir10(1), Kolkata Vs. M/S. Indian Oil Petronas Pvt. Ltd. Pan: Aaaci5573R (अपीलाथ" /Assessee) (""यथ" / Respondent) .. Assessee/Revenue By : Shri P.K. Srihari, Cit, Ld. Dr Respondent/Assessee By : Shrid. S Damle, Fca, Ld.Ar सुनवाईक"तार"ख/ Date Of Hearing : 18/12/2018 घोषणाक"तार"ख/Date Of Pronouncement : 15/03/2019 आदेश / O R D E R

For Appellant: ShriD. S Damle, FCA, ld.ARFor Respondent: Shri P.K. Srihari, CIT, ld. DR

Section 143(3)Section 194ISection 2Section 37(1)Section 40

…time. The High Courts have held that the 12 M/s. Indian Oil Petronas P.Ltd activity amounted to 'production' and answered the issue in question in favour of the assessee. The High Court of Andhra Pradesh did so in CIT v. Singareni Collieries Co. Ltd. [1996J 221 ITR 48, the Calcutta High Court in Khalsa Brothers v. CIT [1996] 217 ITR 185 and CIT v. Mercantile Construction Co. [1994]74 Taxman 41 (Cal.) and the Delhi High Court in CIT v. Univmin .) Ltd. [1993] 202 ITR 825. The Revenue has not questioned any of these decisions, at least not successfully, and the position of law. therefore, was taken as settled. The…

M/S. SUKRIPAM WORLDWIDE,NEW DELHI vs. ACIT, NEW DELHI

In the result assessee’s appeal is allowed

ITA 5561/DEL/2015[2010-11]Status: DisposedITAT Delhi22 Sept 2016AY 2010-11

Bench: Shri J. Sudhakar Reddyay: 2010-11 Sukripam Worldwide Vs. Acit, Circle 59(3) S 205, Rajkamal Sadan New Delhi Preet Vihar, Commercial Complex New Delhi

For Appellant: Shri K.Sampath, Adv. &For Respondent: Sh. Rajesh Kumar, Sr.D.R

Section 2Section 80Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AY: 2010-11 Sukripam Worldwide vs. ACIT, Circle 59(3) S 205, Rajkamal Sadan New Delhi Preet Vihar, Commercial Complex New Delhi PAN: AAFFS 1655 N (Appellant) (Respondent) Appellant by : Shri K.Sampath, Adv. & Sh. V.Raj Kumar, Adv. Respondent by : Sh. Rajesh Kumar, Sr.D.R. O R D E R This is an appeal filed by the Assessee directed against the order of the Ld.Commissioner of Income Tax (Appeals)-19, New Delhi dated 30.07.2015 pertaining to the Assessment Year (A.Y.) 2010-11. 2. Facts in…

M/S KOOLNEST PVT LTD vs. THE DY COMMISSIONER OF INCOME TAX

ITA/733/2007HC Karnataka17 Dec 2013

Bench: N.KUMAR,RATHNAKALA

Section 260ASection 80I

…er a period of time. The High Courts have held that the - 14 - activity amounted to & “production”; and answered the issue in question in favour of the assessee. The High Court of Andhra Pradesh did so in CIT v. Singareni Collieries Co. Ltd. [1996) 221 ITR 48, the Calcutta High Court in Khalsa Brothers v. CIT [1996] 217 TTR 185 and CIT v. Mercantile Construction Co. [1994] 74 Taxman 41 (Cal) and the Delhi High Court in CIT v. Univmine (P.) Ltd, [1993] 202 ITR. The Revenue has not questioned any of these decisions, at least not successfully, and the position of law, therefore, was…

CIT v. Singareni Collieries Co. Ltd.

What is CIT v. Singareni Collieries Co. Ltd. authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Singareni Collieries Co. Ltd.

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

M/S.ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

M/S. HINDUSTAN INSECTICIDES LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

THE SINGARENI COLLERIES COMPANY LTD., KOTHJAGUDEM,HYDERABAD vs. ADDL.CITT, KHAMMAM RANGE, KHAMMAM, KHAMMAM

DCIT, CIRCLE-1, KHAMMAM, KHAMMAM vs. THE SINGARENI COLLERIES COMPANY LT.D, KOTHAGUDEM, KOTHAGUDEM

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

DCIT, CIRCLE-10(1), KOLKATA vs. M/S INDIAN OIL PETRONAS (P) LTD., KOLKATA

D.C.I.T.,CIRCLE-10(1), KOLKATA vs. M/S INDIAN OIL PETRONAS PVT. LTD., KOLKATA

VEDANTA LTD ,GURGAON vs. ACIT, CIRCLE- 26(2), NEW DELHI

DCIT, CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S INDIAN OIL PETRONAS (P) LTD., KOLKATA

M/S. SUKRIPAM WORLDWIDE,NEW DELHI vs. ACIT, NEW DELHI

M/S KOOLNEST PVT LTD vs. THE DY COMMISSIONER OF INCOME TAX