How many judgments cite CIT v. Star Paper Mills Ltd.?

21 judgments on BharatTax cite CIT v. Star Paper Mills Ltd. (172 Taxmann.com 391), spanning 2025 to 2026.

Which sections of the Income Tax Act does CIT v. Star Paper Mills Ltd. come up under?

It is most often cited in judgments turning on Section 115JB, Section 80IA, Section 14A, Section 92F, Section 143(3), Section 92BA.

CIT v. Star Paper Mills Ltd.

172 Taxmann.com 391High Court2025#5433 most cited

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

The transfer price for intra-group services, specifically the sale of power from a captive power plant to a manufacturing unit, can be benchmarked based on the price at which the manufacturing unit procures power from the State Electricity Board, especially when it reflects a reasonable and arm's length price.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

CIT v. Star Paper Mills Ltd. · Section 92BA · Section 92CA · Section 92F · Specified Domestic Transaction · Intra-group services · CUP method · captive power plant · transfer pricing · arm's length price

Sections most often in play

Section 115JB Section 80IA Section 14A Section 92F Section 143(3)Section 92BA Section 92CA Section 37(1)

Issues it is cited on

section 80ia(8)section 92ba section 92f(ii)section 92f section 10b(8)specified domestic transaction mat credit business transfer agreement section 92b intra group services cup method deduction under section 80ia

Judgments citing CIT v. Star Paper Mills Ltd.

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…