CIT v. Subhash Kabil Power Corporation Ltd.

69 Taxmann.com 394High Court2016#2955 most cited

What is CIT v. Subhash Kabil Power Corporation Ltd. authority for?

The Karnataka High Court considered income from the transfer of carbon credits in CIT v. Subhash Kabil Power Corporation Ltd., referencing prior decisions and the subsequent enactment of Section 115BBG.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Subhash Kabil Power Corporation Ltd. · income from carbon credit · Section 115BBG · Finance Act 2017 · Karnataka High Court · transfer of carbon credit

Issues it is cited on

section 75section 115psection 28(iv)purposive interpretationsection 32(1)(iia)section 80hdeduction under section 80iadepreciation on goodwillsection 80iasection 80hhcsection 80icsection 80hh

Judgments citing CIT v. Subhash Kabil Power Corporation Ltd.

Spml Infra Limited, New Delhi vs. PCIT-1, Kolkata

In the result, appeal filed by the assessee is allowed

ITA 510/KOL/2021[2017-18]Status: DisposedITAT Kolkata27 Apr 2022AY 2017-18

Bench: Sri Sanjay Garg & Sri Manish Borad)

Section 143(3)Section 263Section 263(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA [Virtual Court] (Before Sri Sanjay Garg, Judicial Member & Sri Manish Borad, Accountant Member) I.T.A. No.: 510/Kol/2021 Assessment Year: 2017-18 SPML Infra Limited.................................................................Appellant [PAN: AADCS 2469 K] Vs. Pr. Commissioner of Income Tax-1, Kolkata.........................Respondent Appearances by: Sh. S.K. Tulsiyan, Adv. and Ms. Mita Rizvi, appeared on behalf of the Assessee. Md. Ghayas Uddin, CIT(D/R), appeared on behalf of the Revenue. Date of concluding the hearing : February 15th, 2022 Date…

Srf Limited, New Delhi vs. ACIT, Circle- 1, Ltu, New Delhi

Appeals are allowed

ITA 6693/DEL/2018[2006-07]Status: DisposedITAT Delhi07 Feb 2022AY 2006-07

Bench: The Hearing Of The Appeal.

Section 28Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH‘G’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SRF Limited, Asst.CIT, LTU,Unit No.236 & 237, Circle-1, Second Floor,Delhi-17 Vs. LTU, New Delhi. DLF Galleria, Mayur Palace, Mayur Vihar Phase-1 Extention, Delhi-110 091. PAN-AAACS 0206P (Appellant) (Respondent) Appellant By Sh. Pradeep Dinodia, CA Respondent by Sh. Anil Kumar Sharma, Sr.DR Date of Hearing 11.11.2021 Date of Pronouncement 07.02.2022 ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the as…

Bajaj Finserv Ltd, Mumbai vs. DCIT Large Texpayer Unit, Mumbai

In the result, the assessee’s appeal for AY

ITA 4223/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Jun 2021AY 2008-09

Bench: Shri M. Balaganesh & Shri Pavan Kumar Gadale & Bajaj Finserv Limited, बनाम/ The Deputy Commissioner 226,Bajaj Bhawan, Of Income Tax – Large Vs. 2 Flr,Jamnalal Bajaj Marg Taxpayer Unit, Nariman Point, Mumbai Mumbai - 400021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcb2924N .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Percy j Pardiwalla, ARFor Respondent: Shri Shishir Dhamija, CIT DR
Section 143Section 14ASection 244ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Bajaj Finserv Limited, बनाम/ The Deputy Commissioner 226,Bajaj Bhawan, of Income Tax – Large Vs. 2 flr,Jamnalal Bajaj Marg Taxpayer Unit, Nariman Point, Mumbai Mumbai - 400021 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCB2924N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri Percy j Pardiwalla, AR ""यथ" क" ओर से/Respondent by : Shri Shishir Dhamija, CIT DR सुनवाई क" तार"ख / Date of Hearing 09/04/2021 घोषणा क" तार"ख /Date of Pronou…

M/S. Srf Limited, Gurgaon vs. DCIT, New Delhi

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

ITA 2064/DEL/2014[2007-08]Status: DisposedITAT Delhi06 Apr 2021AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2007-08

For Appellant: S/Shri Pradeep Dinodia &For Respondent: Shri Surender Pal, CIT DR
Section 143(3)Section 14ASection 14A(1)Section 37Section 9C

…arbon Credits is capital in nature. The issue is squarely covered by the following decisions:- (1) M/s Alembic Ltd. Tax Appeal No.553 & 554 of 2017 (2) CIT Vs. My Home Power Ltd. [2014] 46 Taxmann.com 314 (3) SubhashKabini Power Corporation Ltd. (KHC) [2016] 69 Taxmann.com 394 27. We quote the relevant observations made by this Court in the Alembic Limited (Supra) as under:- “6. The last surviving question pertains to the treatment that the assessee’s income from trading of carbon credits should be given. The Tribunal held that receipts should be in the nature of capital receipts and therefore, would not invite…

DCIT, New Delhi vs. M/S Malana Power Co. Ltd., New Delhi

In the result, appeal filed by the learned assessing officer in ITA number 3713/del/2017 for assessment year 2012 – 13 is dismissed

ITA 3713/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Mar 2021AY 2012-13

Bench: Shri Amit Shuklaa N D Shri Prashant Maharishi(Through Video Conferencing) Dcit, Vs. Malana Power Co. Ltd, Bhilwara Bhawan, Circle-16(1)M 40-41, Community Centre, New Friends Colony, New Delhi New Delhi Pan: Aabcm1108R (Appellant) (Respondent) Malana Power Co. Ltd, Vs. Addl. Dcit, Bhilwara Bhawan, 40-41, Community Centre, New Range-6, Friends Colony, New Delhi New Delhi Pan: Aabcm1108R (Appellant) (Respondent)

For Appellant: Shri P. K. Jain, CAFor Respondent: Shri Sohil Malik, Sr. DR
Section 115JSection 14Section 14ASection 2(14)Section 80I

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) DCIT, Vs. Malana Power Co. ltd, Bhilwara Bhawan, Circle-16(1)m 40-41, Community Centre, New Friends Colony, New Delhi New Delhi PAN: AABCM1108R (Appellant) (Respondent) Malana Power Co. ltd, Vs. Addl. DCIT, Bhilwara Bhawan, 40-41, Community Centre, New Range-6, Friends Colony, New Delhi New Delhi PAN: AABCM1108R (Appellant) (Respondent) Revenue by : Shri Sohil Malik, Sr. DR Assessee by: Shri P. K. Jain, CA Date of Hearing 27/01/2021 Da…

Malana Power Co. Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, appeal filed by the learned assessing officer in ITA number 3713/del/2017 for assessment year 2012 – 13 is dismissed

ITA 2464/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Mar 2021AY 2012-13

Bench: Shri Amit Shuklaa N D Shri Prashant Maharishi(Through Video Conferencing) Dcit, Vs. Malana Power Co. Ltd, Bhilwara Bhawan, Circle-16(1)M 40-41, Community Centre, New Friends Colony, New Delhi New Delhi Pan: Aabcm1108R (Appellant) (Respondent) Malana Power Co. Ltd, Vs. Addl. Dcit, Bhilwara Bhawan, 40-41, Community Centre, New Range-6, Friends Colony, New Delhi New Delhi Pan: Aabcm1108R (Appellant) (Respondent)

For Appellant: Shri P. K. Jain, CAFor Respondent: Shri Sohil Malik, Sr. DR
Section 115JSection 14Section 14ASection 2(14)Section 80I

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) DCIT, Vs. Malana Power Co. ltd, Bhilwara Bhawan, Circle-16(1)m 40-41, Community Centre, New Friends Colony, New Delhi New Delhi PAN: AABCM1108R (Appellant) (Respondent) Malana Power Co. ltd, Vs. Addl. DCIT, Bhilwara Bhawan, 40-41, Community Centre, New Range-6, Friends Colony, New Delhi New Delhi PAN: AABCM1108R (Appellant) (Respondent) Revenue by : Shri Sohil Malik, Sr. DR Assessee by: Shri P. K. Jain, CA Date of Hearing 27/01/2021 Da…

Prism Cement Ltd, Mumbai vs. Asst CIT Cen Cir 34, Mumbai

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

ITA 2545/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Sept 2019AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri NS JangpangiFor Respondent: Shri S.E.Dastur, AR
Section 143(3)Section 401A(9)Section 40A(9)

…आयकर अपीलीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 1757/Mum/2015 (inaQa-arNa baYa- / Assessment Years 2010-11) The Dy. Commissioner of M/s Prism Cement Ltd. Income Tax, Central Circle- Rahejas Main Avenue, V.P 6(1) (Earlier CC-34) Road Santacruz (West), Vs. R.No. 104, First Floor, Mumbai-400 054 Aayakar Bhavan, M.K. road, Mumbai-400 020 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.…

DCIT CC 6(1) (Earlier CC-34), Mumbai vs. Prism Cement Ltd, Mumbai

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

ITA 1757/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Sept 2019AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri NS JangpangiFor Respondent: Shri S.E.Dastur, AR
Section 143(3)Section 401A(9)Section 40A(9)

…आयकर अपीलीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 1757/Mum/2015 (inaQa-arNa baYa- / Assessment Years 2010-11) The Dy. Commissioner of M/s Prism Cement Ltd. Income Tax, Central Circle- Rahejas Main Avenue, V.P 6(1) (Earlier CC-34) Road Santacruz (West), Vs. R.No. 104, First Floor, Mumbai-400 054 Aayakar Bhavan, M.K. road, Mumbai-400 020 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.…

The Addl.CIT, Range-1, Baroda vs. Gujarat Fluorochemeicals Ltd, Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 548/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. No. ITA No./Asstt.Year Appellant Respondent 1-2 1379 and Gujarat Fluorochemicals Ltd. ACIT, Range-1 1380/Ahd/2009 ABS Towers, 2nd Floor Ahmedabad. Asstt.Year 2005-06 Old Padra Road and 2006-07 Baroda 390 007 PAN : AAACG 6725 H 3-4 ITA No. 1661, ACIT, Range-1 Gujarat 1662/Ahd/2009 Ahmedabad. Fluorochemicals Ltd. 2005-06, 2006-07 Baroda 390 007 5 1064/Ahd/2010 Gujarat Fluorochemicals Ltd. ACIT, Range-1 Asstt.Year 20…

Gujarat Flurochemicals Limited, Baroda vs. The Dy.CIT, Circle-1(1), Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 117/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. No. ITA No./Asstt.Year Appellant Respondent 1-2 1379 and Gujarat Fluorochemicals Ltd. ACIT, Range-1 1380/Ahd/2009 ABS Towers, 2nd Floor Ahmedabad. Asstt.Year 2005-06 Old Padra Road and 2006-07 Baroda 390 007 PAN : AAACG 6725 H 3-4 ITA No. 1661, ACIT, Range-1 Gujarat 1662/Ahd/2009 Ahmedabad. Fluorochemicals Ltd. 2005-06, 2006-07 Baroda 390 007 5 1064/Ahd/2010 Gujarat Fluorochemicals Ltd. ACIT, Range-1 Asstt.Year 20…

Gujarat Flurochemicals Limited, Baroda vs. The Addl. CIT, Range-1, Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 116/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. No. ITA No./Asstt.Year Appellant Respondent 1-2 1379 and Gujarat Fluorochemicals Ltd. ACIT, Range-1 1380/Ahd/2009 ABS Towers, 2nd Floor Ahmedabad. Asstt.Year 2005-06 Old Padra Road and 2006-07 Baroda 390 007 PAN : AAACG 6725 H 3-4 ITA No. 1661, ACIT, Range-1 Gujarat 1662/Ahd/2009 Ahmedabad. Fluorochemicals Ltd. 2005-06, 2006-07 Baroda 390 007 5 1064/Ahd/2010 Gujarat Fluorochemicals Ltd. ACIT, Range-1 Asstt.Year 20…

Tha Addl. CIT, Range-1, Baroda vs. M/S. Gujarat Flurochemicals Limited., Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 106/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. No. ITA No./Asstt.Year Appellant Respondent 1-2 1379 and Gujarat Fluorochemicals Ltd. ACIT, Range-1 1380/Ahd/2009 ABS Towers, 2nd Floor Ahmedabad. Asstt.Year 2005-06 Old Padra Road and 2006-07 Baroda 390 007 PAN : AAACG 6725 H 3-4 ITA No. 1661, ACIT, Range-1 Gujarat 1662/Ahd/2009 Ahmedabad. Fluorochemicals Ltd. 2005-06, 2006-07 Baroda 390 007 5 1064/Ahd/2010 Gujarat Fluorochemicals Ltd. ACIT, Range-1 Asstt.Year 20…

Gujarat Fluorochemeicals Ltd, Baroda vs. The Dy.CIT., Circle-1(1)(1), Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 135/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. No. ITA No./Asstt.Year Appellant Respondent 1-2 1379 and Gujarat Fluorochemicals Ltd. ACIT, Range-1 1380/Ahd/2009 ABS Towers, 2nd Floor Ahmedabad. Asstt.Year 2005-06 Old Padra Road and 2006-07 Baroda 390 007 PAN : AAACG 6725 H 3-4 ITA No. 1661, ACIT, Range-1 Gujarat 1662/Ahd/2009 Ahmedabad. Fluorochemicals Ltd. 2005-06, 2006-07 Baroda 390 007 5 1064/Ahd/2010 Gujarat Fluorochemicals Ltd. ACIT, Range-1 Asstt.Year 20…

The DCIT, Circle-1(1), Baroda vs. Gujarat Flurochemicals Ltd., Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 2546/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. No. ITA No./Asstt.Year Appellant Respondent 1-2 1379 and Gujarat Fluorochemicals Ltd. ACIT, Range-1 1380/Ahd/2009 ABS Towers, 2nd Floor Ahmedabad. Asstt.Year 2005-06 Old Padra Road and 2006-07 Baroda 390 007 PAN : AAACG 6725 H 3-4 ITA No. 1661, ACIT, Range-1 Gujarat 1662/Ahd/2009 Ahmedabad. Fluorochemicals Ltd. 2005-06, 2006-07 Baroda 390 007 5 1064/Ahd/2010 Gujarat Fluorochemicals Ltd. ACIT, Range-1 Asstt.Year 20…

Gujarat Flurochemicals Ltd., Baroda vs. The Dy.CIT., Circle-1(1), Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 2365/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. No. ITA No./Asstt.Year Appellant Respondent 1-2 1379 and Gujarat Fluorochemicals Ltd. ACIT, Range-1 1380/Ahd/2009 ABS Towers, 2nd Floor Ahmedabad. Asstt.Year 2005-06 Old Padra Road and 2006-07 Baroda 390 007 PAN : AAACG 6725 H 3-4 ITA No. 1661, ACIT, Range-1 Gujarat 1662/Ahd/2009 Ahmedabad. Fluorochemicals Ltd. 2005-06, 2006-07 Baroda 390 007 5 1064/Ahd/2010 Gujarat Fluorochemicals Ltd. ACIT, Range-1 Asstt.Year 20…

The Joint Commissioner of Income Tax(OSD), Gandhinagar vs. Kalpataru Power Transmission Ltd., Gandhinagar

In the result, Revenue’s appeal in ITA No

ITA 1463/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad10 May 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad1. आयकर अपील सं./I.T.A. No.1462/Ahd/2016 2.आयकर अपील सं./I.T.A. No.1463/Ahd/2016 ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Respectively)

For Appellant: Shri O.P.Sharma, CIT-DRFor Respondent: Shri Bhavin Marfatiya, AR
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER 1. आयकर अपील सं./I.T.A. No.1462/Ahd/2016 2.आयकर अपील सं./I.T.A. No.1463/Ahd/2016 ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 respectively) The Jt. CIT (OSD) Kalpataru Power Transmission बनाम/ Gandhinagar Ltd. Vs. 101, Part-III, GIDC Estate Sector No.28 Gandhinagar-382 028 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACK 8387 R .. (अपील…

The Joint Commissioner of Income Tax(OSD), Gandhinagar vs. Kalpataru Power Transmission Ltd., Gandhinagar

In the result, Revenue’s appeal in ITA No

ITA 1462/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad10 May 2019AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad1. आयकर अपील सं./I.T.A. No.1462/Ahd/2016 2.आयकर अपील सं./I.T.A. No.1463/Ahd/2016 ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Respectively)

For Appellant: Shri O.P.Sharma, CIT-DRFor Respondent: Shri Bhavin Marfatiya, AR
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER 1. आयकर अपील सं./I.T.A. No.1462/Ahd/2016 2.आयकर अपील सं./I.T.A. No.1463/Ahd/2016 ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 respectively) The Jt. CIT (OSD) Kalpataru Power Transmission बनाम/ Gandhinagar Ltd. Vs. 101, Part-III, GIDC Estate Sector No.28 Gandhinagar-382 028 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACK 8387 R .. (अपील…

Gujarat Fluorochemicals Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Vadodara

In the result, both appeals of the assessee are partly allowed

ITA 805/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad03 Aug 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.805/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 & Asst.Year : 2013-2014

For Appellant: Shri S.N. Soparkar and Shri Parin Shah, ARFor Respondent: Shri O.P. Vaishnav, CIT-DR
Section 115JSection 143(2)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.805/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 AND Asst.Year : 2013-2014 Gujarat Fluorochemicals Ltd. Vs. DCIT, Cir.1(1)(1) 2nd Floor, ABS Tower Vadodara. Old Padra Road Vadodara 390 007. PAN : AAACG 6725 H अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri S.N. Soparkar and Shri Parin Shah, AR Revenue by : Shri O.P. Vaishnav, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 12/07/2018 घोषणा…

Gujarat Flurochemicals Limited., Vadodara vs. The ACIT, Circle-1(1)(1), Vadodara

In the result, both appeals of the assessee are partly allowed

ITA 2744/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Aug 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.805/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 & Asst.Year : 2013-2014

For Appellant: Shri S.N. Soparkar and Shri Parin Shah, ARFor Respondent: Shri O.P. Vaishnav, CIT-DR
Section 115JSection 143(2)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.805/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 AND Asst.Year : 2013-2014 Gujarat Fluorochemicals Ltd. Vs. DCIT, Cir.1(1)(1) 2nd Floor, ABS Tower Vadodara. Old Padra Road Vadodara 390 007. PAN : AAACG 6725 H अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri S.N. Soparkar and Shri Parin Shah, AR Revenue by : Shri O.P. Vaishnav, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 12/07/2018 घोषणा…

Atul Shivdas Ganatra, Mumbai vs. DCIT 22(1), Mumbai

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

ITA 4899/MUM/2014[2010-11]Status: DisposedITAT Mumbai26 Aug 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Shri K. Shivaram, A.RFor Respondent: A. Ramachandran, D.R
Section 32(1)(iia)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER. ITA. No. 4899/Mum/2014 (Assessment Year:2010-11) Shri Atul Shivdas Ganatra 104, Kaveri Building, Neelkanth Valley, Rajawadi Road 7, Ghatkopar (E), Mumbai – 400 077 Appellant Vs. D.C.I.T., 22(1), Mumbai Respondent PAN: AABPG2055L अपीलाथ" की ओर से /By Appellant : Shri K. Shivaram, A.R. ""यथ" क" ओर से/By Respondent : A. Ramachandran, D.R. सुनवाई क" तार"ख/Date of Hearing : 11.08.2016 घोषणा क" तार"ख/Date of Pronouncement : 26.08.2016 ORDER PER SHAILENDRA K…