CIT v. Translam Ltd.

231 Taxmann 901High Court2014#8888 most cited

What is CIT v. Translam Ltd. authority for?

Interest received from others must be excluded when computing the net amount eligible for deduction under section 80IA of the Act.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2023.

Also referred to as

CIT v. Translam Ltd. · section 80IA · interest income · deduction · computation · net amount · wholly and exclusively for business · put to use

Issues it is cited on

section 80iabsection 36(l)(iii)wholly and exclusively for businesssection 10(2)section 36(l)deduction u/s 80iasection 80iaput to usesection 36(1)(iii)capital expendituresection 28section 36(1)

Judgments citing CIT v. Translam Ltd.

Add. CIT Spl Range--3, New Delhi vs. Dlf Ltd, New Delhi

ITA 5919/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Jul 2023AY 2016-17

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No.5978/Del/2017, A.Y. 2014-15 Ita No.2238/Del/2019, A.Y. 2015-16 Ita No.5919/Del/2019, A.Y. 2016-17

Section 143(3)Section 14ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5978/Del/2017, A.Y. 2014-15 ITA No.2238/Del/2019, A.Y. 2015-16 ITA No.5919/Del/2019, A.Y. 2016-17 Addl. CIT, Vs. DLF Limited Special Range-03, DLF Centre, Sansad Marg, New Delhi New Delhi-110001 PAN No. AAACD3494N (APPELLANT) (RESPONDENT) Assessee by Sh. R.S.Singhvi, CA and Sh. Satyajeet Goel, CA Revenue by Sh. T. James Singson, CIT, DR Date of hearing: 11.07.2023 Date of Pronouncement: 19.07.2023 ORDER PER ANUBHAV SHARMA, JM: These three appea…

Add. CIT Spl Range--3, New Delhi vs. Dlf Ltd, New Delhi

ITA 2238/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jul 2023AY 2015-16

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No.5978/Del/2017, A.Y. 2014-15 Ita No.2238/Del/2019, A.Y. 2015-16 Ita No.5919/Del/2019, A.Y. 2016-17

Section 143(3)Section 14ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5978/Del/2017, A.Y. 2014-15 ITA No.2238/Del/2019, A.Y. 2015-16 ITA No.5919/Del/2019, A.Y. 2016-17 Addl. CIT, Vs. DLF Limited Special Range-03, DLF Centre, Sansad Marg, New Delhi New Delhi-110001 PAN No. AAACD3494N (APPELLANT) (RESPONDENT) Assessee by Sh. R.S.Singhvi, CA and Sh. Satyajeet Goel, CA Revenue by Sh. T. James Singson, CIT, DR Date of hearing: 11.07.2023 Date of Pronouncement: 19.07.2023 ORDER PER ANUBHAV SHARMA, JM: These three appea…

Addl. CIT, Special Range- 03, New Delhi vs. Dlf Ltd., New Delhi

ITA 5978/DEL/2017[2014-15]Status: DisposedITAT Delhi19 Jul 2023AY 2014-15

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No.5978/Del/2017, A.Y. 2014-15 Ita No.2238/Del/2019, A.Y. 2015-16 Ita No.5919/Del/2019, A.Y. 2016-17

Section 143(3)Section 14ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5978/Del/2017, A.Y. 2014-15 ITA No.2238/Del/2019, A.Y. 2015-16 ITA No.5919/Del/2019, A.Y. 2016-17 Addl. CIT, Vs. DLF Limited Special Range-03, DLF Centre, Sansad Marg, New Delhi New Delhi-110001 PAN No. AAACD3494N (APPELLANT) (RESPONDENT) Assessee by Sh. R.S.Singhvi, CA and Sh. Satyajeet Goel, CA Revenue by Sh. T. James Singson, CIT, DR Date of hearing: 11.07.2023 Date of Pronouncement: 19.07.2023 ORDER PER ANUBHAV SHARMA, JM: These three appea…

Addl. CIT, Special Range- 03, New Delhi vs. Dlf Ltd., New Delhi

ITA 5941/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Sept 2021AY 2012-13

Bench: Shri Amit Shukla & Prashant Maharishi

For Appellant: Shri Surender Pal, CIT-DRFor Respondent: S/Shri R.S. Singhvi & Satyajeet Goel
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.5940 & 5941/DEL/2017 Assessment Years 2012-13 & 2013-14 Addl. CIT, Special Range-03, v. DLF Ltd., New Delhi. DLF Centre, Sansad Marg, New Delhi. TAN/PAN: AAACD3494N (Appellant) (Respondent) Cos. No.5 & 6/DEL/2021 Assessment Years 2012-13 & 2013-14 DLF Ltd., v. Addl. CIT, Special Range-03, DLF Centre, Sansad Marg, New Delhi New Delhi. TAN/PAN: AAACD3494N (Appellant) (Respondent) Appellant by: Shri Surender Pal, CIT-DR Respondent by: S/Shri R.S. Singhvi &…

ACIT Ltu 2, Chennai vs. Nlc India Limited, Neyveli

In the result, the appeals filed by the Revenue for both assessment years are dismissed

ITA 952/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Feb 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

For Appellant: Shri Raghavan Ramabadran, CA
Section 14ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 868 & 869/CHNY/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. NLC India Ltd., The DCIT, (Formerly known as Neyveli v. Company Circle VI(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. PAN: AAACN1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA N…

ACIT Ltu 2, Chennai vs. Nlc India Limited, Neyveli

In the result, the appeals filed by the Revenue for both assessment years are dismissed

ITA 953/CHNY/2018[2014-15]Status: DisposedITAT Chennai08 Feb 2021AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

For Appellant: Shri Raghavan Ramabadran, CA
Section 14ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 868 & 869/CHNY/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. NLC India Ltd., The DCIT, (Formerly known as Neyveli v. Company Circle VI(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. PAN: AAACN1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA N…

Nlc India Ltd., Neyveli vs. DCIT Ltu II, Chennai

In the result, the appeals filed by the Revenue for both assessment years are dismissed

ITA 869/CHNY/2018[2014-15]Status: DisposedITAT Chennai08 Feb 2021AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

For Appellant: Shri Raghavan Ramabadran, CA
Section 14ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 868 & 869/CHNY/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. NLC India Ltd., The DCIT, (Formerly known as Neyveli v. Company Circle VI(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. PAN: AAACN1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA N…

Nlc India Ltd., Neyveli vs. DCIT Ltu II, Chennai

In the result, the appeals filed by the Revenue for both assessment years are dismissed

ITA 868/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Feb 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

For Appellant: Shri Raghavan Ramabadran, CA
Section 14ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 868 & 869/CHNY/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/s. NLC India Ltd., The DCIT, (Formerly known as Neyveli v. Company Circle VI(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. PAN: AAACN1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA N…

DCIT, Circle- 8(1), New Delhi vs. Ebix Software India Pvt. Ltd., New Delhi

ITA 5274/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2020AY 2013-14

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR
Section 10ASection 115J

…5IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.5274 & 5275/Del/2017 Assessment Years: 2013-14 & 2014-15 DCIT, Vs Ebix Software India Pvt. Ltd., Circle-8(1), 311, B-4/A, Vasundhara Enclave, New Delhi. New Delhi. PAN: AAACE9981H (Appellant) (Respondent) Assessee by : Shri Gautam Jain, Advocate Revenue by : Ms Nidhi Srivastava, CIT, DR Date of Hearing : 02.07.2020 Date of Pronouncement : 30.09.2020 ORDER PER R.K. PANDA, AM: The above two appeals filed by the Revenue are directed against the separate orders…

DCIT, New Delhi vs. M/S. Praveen Industries Pvt. Ltd., Delhi

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

ITA 2239/DEL/2013[2009-10]Status: DisposedITAT Delhi26 Oct 2017AY 2009-10

Bench: Shri S.K. Yadav. Shri B.P. Jainand

For Appellant: Shri Gautam Jain, AdvFor Respondent: Smt. Paramita Tripathy, CIT-DR
Section 10BSection 10B(1)Section 139(1)Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI S.K. YADAV, JUDICIAL MEMBER. SHRI B.P. JAIN, ACCOUNTANT MEMBER AND ITA No. 1790/DEL/2013 [A.Y. 2009-10] M/s Praveen Industries Ltd Vs. The Dy.C.I.T 32, Phase – II, Badli Industrial Estate Circle 14(1) New Delhi New Delhi PAN : AAACP 4029 K ITA No. 2239/DEL/2013 [A.Y. 2009-10] The Dy. C.I.T Vs. M/s Praveen Industries Ltd Circle 14(1) 32, Phase – II, Badli Industrial Estate New Delhi New Delhi PAN : AAACP 4029 K [Appellant] [Respondent] Date of Hearing : 25.10.2017 Date of Pronouncement : 26.10.2017 Assessee by : Shri Gautam Jain…

M/S Praveen Industries Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 1790/DEL/2013[2009-10]Status: DisposedITAT Delhi26 Oct 2017AY 2009-10

Bench: Shri S.K. Yadav. Shri B.P. Jainand

For Appellant: Shri Gautam Jain, AdvFor Respondent: Smt. Paramita Tripathy, CIT-DR
Section 10BSection 10B(1)Section 139(1)Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI S.K. YADAV, JUDICIAL MEMBER. SHRI B.P. JAIN, ACCOUNTANT MEMBER AND ITA No. 1790/DEL/2013 [A.Y. 2009-10] M/s Praveen Industries Ltd Vs. The Dy.C.I.T 32, Phase – II, Badli Industrial Estate Circle 14(1) New Delhi New Delhi PAN : AAACP 4029 K ITA No. 2239/DEL/2013 [A.Y. 2009-10] The Dy. C.I.T Vs. M/s Praveen Industries Ltd Circle 14(1) 32, Phase – II, Badli Industrial Estate New Delhi New Delhi PAN : AAACP 4029 K [Appellant] [Respondent] Date of Hearing : 25.10.2017 Date of Pronouncement : 26.10.2017 Assessee by : Shri Gautam Jain…

Addl CIT 2(1), Mumbai vs. Gtl Ltd, Mumbai

ITA 5419/MUM/2010[2006-07]Status: DisposedITAT Mumbai31 May 2017AY 2006-07

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 10BSection 143(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘G’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member ITA NOs.5245 & 5419/Mum/2010 Assessment Years: 2005-06 and 2006-07 DCIT-2(1), M/s GTL Ltd. R. No.575, 5th Floor, बनाम/ Global Vision Electronic M.K. Road, Sadan-II, MID TTC Vs. Mumbai-400020 Industrial Area, Mahape, Mumbai-400001 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. AAACG3742L "नधा"रती क" ओर से / Assessee by Dr. K. Shivaram & Miss N…

CIT v. Translam Ltd. (231 Taxmann 901) — Cited in 12 Judgments | BharatTax