CIT v. United Provinces Electric Supply Co.

110 Taxmann 134Supreme Court of India2000#10077 most cited

What is CIT v. United Provinces Electric Supply Co. authority for?

The Supreme Court case CIT v. United Provinces Electric Supply Co. is not applicable when the dispute concerns taxation of income in a subsequent year based on an interpretation of the Electricity Act and Section 41, if the facts are distinguishable.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. United Provinces Electric Supply Co. · section 41 · Electricity Act · addition to income · subsequent assessment year · revenue neutral · distinguishable facts

Also reported as

244 ITR 764

Sections most often in play

Section 1961Section 14ASection 10(15)Section 10(23G)Section 10(34)Section 10(35)Section 115JBSection 135 of Companies Act
Read the full judgment

Issues it is cited on

section 41disallowance u/s 14asection 37section 14aprevious yearsection 15transfercompanysection 14section 143(3)indiatotal income

Judgments citing CIT v. United Provinces Electric Supply Co.

DCIT, New Delhi vs. M/S Hudco Ltd., New Delhi

In the result, the appeal of the revenue in ITA No

ITA 3904/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Nov 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Waseem Arshad, CIT DR &
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3262/Del/2015 (AY: 2011-12) Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-12, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-4, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A ITA Nos. 3904 &3905/Del/2015 (Assessment Year: 2010-11 & 2011-12) DCIT, Vs. Housing & Urban Circle-11(2), Develo…

M/S. Housing & Urban Development Corporation Ltd. (Hudco), New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the revenue in ITA No

ITA 3261/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Nov 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Waseem Arshad, CIT DR &
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3262/Del/2015 (AY: 2011-12) Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-12, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-4, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A ITA Nos. 3904 &3905/Del/2015 (Assessment Year: 2010-11 & 2011-12) DCIT, Vs. Housing & Urban Circle-11(2), Develo…

D.C.I.T., Circle 3(1), Mumbai vs. Icici Bank Ltd., Mumbai

In the result, appeal of the revenue in I

ITA 5792/MUM/2013[2006-07]Status: DisposedITAT Mumbai25 Oct 2024AY 2006-07

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

For Appellant: Ms. Arati Vissanji, A/RFor Respondent: Mr. P.C. Chhotoray, Spl. Counsel, [D/R]
Section 10Section 115JSection 14Section 143(3)Section 14A

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL MEMBER I.T.A. No. 5792/Mum/2013 Assessment Year: 2006-07 DCIT, Circle - 3(1), Mumbai M/s. ICICI Bank Ltd. (In respect of M/s. ICICI Ltd. merged with Vs M/s. ICICI Bank Ltd.) ICICI Bank Towers Bandra Kurla Complex Mumbai - 400051 [PAN: AAACI1195H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 5396/Mum/2013 Assessment Year: 2006-07 M/s. ICICI Bank Ltd. DCIT, Circle - 3(1), Mumbai (In respect of M/s. ICICI Ltd. me…

Icici Bank Ltd, Mumbai vs. DCIT RG 3(1), Mumbai

In the result, appeal of the revenue in I

ITA 5396/MUM/2013[2006-07]Status: DisposedITAT Mumbai25 Oct 2024AY 2006-07

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

For Appellant: Ms. Arati Vissanji, A/RFor Respondent: Mr. P.C. Chhotoray, Spl. Counsel, [D/R]
Section 10Section 115JSection 14Section 143(3)Section 14A

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL MEMBER I.T.A. No. 5792/Mum/2013 Assessment Year: 2006-07 DCIT, Circle - 3(1), Mumbai M/s. ICICI Bank Ltd. (In respect of M/s. ICICI Ltd. merged with Vs M/s. ICICI Bank Ltd.) ICICI Bank Towers Bandra Kurla Complex Mumbai - 400051 [PAN: AAACI1195H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 5396/Mum/2013 Assessment Year: 2006-07 M/s. ICICI Bank Ltd. DCIT, Circle - 3(1), Mumbai (In respect of M/s. ICICI Ltd. me…

Housing and Urban Development Corporation Ltd Through Its Authorized Signatory vs. Additional Commissioner of Income Tax Range 12 New Delhi

The appeal is allowed

ITA/541/2019HC Delhi06 Feb 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 143(3)Section 260ASection 263

…ITA 541/2019 Page 1 of 33 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 6th November, 2019 Pronounced on: 6th February, 2020 + ITA 541/2019 HOUSING AND URBAN DEVELOPMENT CORPORATION LTD THROUGH ITS AUTHORIZED SIGNATORY..... Appellant Through: Mr. Gagan Kumar and Mr. Amit Kaushik, Advocates. versus ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 12 NEW DELHI ..... Respondent Through: Mr. Zoheb Hossain and Mr. Deepak Anand, Advocates. CORAM: HON’BLE MR. JUSTICE VIPIN SANGHI HON’BLE MR. JUSTICE SANJEEV…

DCIT RG. 3(1), Mumbai vs. M/S. I.C.I.C.I. Ltd., Mumbai

In the result, assessee’s appeals as well as Revenue’s appeals, all are allowed partly for statistical purposes as indicated above

ITA 4826/MUM/2004[2000-2001]Status: DisposedITAT Mumbai31 Jan 2017AY 2000-2001

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Icici Bank Ltd, (Erstwhile Icici Ltd.), Vs. D.C.I.T, Range 3 (1), Icici Bank Towers, Bandra Kurla Aayakar Bhavan, Mumbai-20 Complex, Bandra (East), Mumbai -51 Pan: Aaact 1398K Appellant .. Respondent D.C.I.T, Range 3 (1), Vs. Icici Bank Ltd, (Erstwhile Icici Aayakar Bhavan, Mumbai-20 Ltd.), Icici Bank Towers, Bandra Kurla Complex, Bandra (East), Mumbai -51. Pan: Aaact 1398K Appellant .. Respondent

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM ICICI Bank Ltd, (erstwhile ICICI Ltd.), Vs. D.C.I.T, Range 3 (1), ICICI Bank Towers, Bandra Kurla Aayakar Bhavan, Mumbai-20 Complex, Bandra (East), Mumbai -51 PAN: AAACT 1398K Appellant .. Respondent D.C.I.T, Range 3 (1), Vs. ICICI Bank Ltd, (erstwhile ICICI Aayakar Bhavan, Mumbai-20 Ltd.), ICICI Bank Towers, Bandra Kurla Complex, Bandra (East), Mumbai -51. PAN: AAACT 1398K Appellant .. Respondent .. Assessee by Ms.Arati Visanji, AR Revenue by .. Shri B. Prusheth, CIT DR .. Date of hearing 30-11-2016 Date…

Icici Bank Ltd vs. DCIT Range 3(1)

In the result, assessee’s appeals as well as Revenue’s appeals, all are allowed partly for statistical purposes as indicated above

ITA 4657/MUM/2004[2000-01]Status: DisposedITAT Mumbai31 Jan 2017AY 2000-01

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Icici Bank Ltd, (Erstwhile Icici Ltd.), Vs. D.C.I.T, Range 3 (1), Icici Bank Towers, Bandra Kurla Aayakar Bhavan, Mumbai-20 Complex, Bandra (East), Mumbai -51 Pan: Aaact 1398K Appellant .. Respondent D.C.I.T, Range 3 (1), Vs. Icici Bank Ltd, (Erstwhile Icici Aayakar Bhavan, Mumbai-20 Ltd.), Icici Bank Towers, Bandra Kurla Complex, Bandra (East), Mumbai -51. Pan: Aaact 1398K Appellant .. Respondent

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM ICICI Bank Ltd, (erstwhile ICICI Ltd.), Vs. D.C.I.T, Range 3 (1), ICICI Bank Towers, Bandra Kurla Aayakar Bhavan, Mumbai-20 Complex, Bandra (East), Mumbai -51 PAN: AAACT 1398K Appellant .. Respondent D.C.I.T, Range 3 (1), Vs. ICICI Bank Ltd, (erstwhile ICICI Aayakar Bhavan, Mumbai-20 Ltd.), ICICI Bank Towers, Bandra Kurla Complex, Bandra (East), Mumbai -51. PAN: AAACT 1398K Appellant .. Respondent .. Assessee by Ms.Arati Visanji, AR Revenue by .. Shri B. Prusheth, CIT DR .. Date of hearing 30-11-2016 Date…

DCIT RG. 3(1), Mumbai vs. M/S. I.C.I.C.I. Ltd., Mumbai

In the result, assessee’s appeals as well as Revenue’s appeals, all are allowed partly for statistical purposes as indicated above

ITA 4825/MUM/2004[1999-2000]Status: DisposedITAT Mumbai06 Sept 2016AY 1999-2000

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM ITA No.4589 & 4656/Mum/2004 (A.Y:1998-99 & 1999-2000) ICICI Bank Ltd, (erstwhile ICICI Ltd.), Vs. D.C.I.T, Range 3 (1), ICICI Bank Towers, Bandra Kurla Aayakar Bhavan, Mumbai-20 Complex, Bandra (East), Mumbai -51 PAN: AAACT 1398K .. Appellant Respondent ITA No.4824 & 4825/Mum/2004 (A.Y:1998-99 & 1999-2000) D.C.I.T, Range 3 (1), Vs. ICICI Bank Ltd, (erstwhile ICICI Aayakar Bhavan, Mumbai-20 Ltd.), ICICI Bank Towers, Bandra Kurla Complex, Bandra (East), Mumbai -51. PAN: AAACT 1398K Appellant .. Respondent .…

DCIT RG. 3(1), Mumbai vs. M/S. I.C.I.C.I. Ltd., Mumbai

In the result, assessee’s appeals as well as Revenue’s appeals, all are allowed partly for statistical purposes as indicated above

ITA 4824/MUM/2004[1997-1998]Status: DisposedITAT Mumbai06 Sept 2016AY 1997-1998

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM ITA No.4589 & 4656/Mum/2004 (A.Y:1998-99 & 1999-2000) ICICI Bank Ltd, (erstwhile ICICI Ltd.), Vs. D.C.I.T, Range 3 (1), ICICI Bank Towers, Bandra Kurla Aayakar Bhavan, Mumbai-20 Complex, Bandra (East), Mumbai -51 PAN: AAACT 1398K .. Appellant Respondent ITA No.4824 & 4825/Mum/2004 (A.Y:1998-99 & 1999-2000) D.C.I.T, Range 3 (1), Vs. ICICI Bank Ltd, (erstwhile ICICI Aayakar Bhavan, Mumbai-20 Ltd.), ICICI Bank Towers, Bandra Kurla Complex, Bandra (East), Mumbai -51. PAN: AAACT 1398K Appellant .. Respondent .…

Icici Bank Ltd., Mumbai vs. DCIT Range 3(1)

In the result, assessee’s appeals as well as Revenue’s appeals, all are allowed partly for statistical purposes as indicated above

ITA 4589/MUM/2004[1998-99]Status: DisposedITAT Mumbai06 Sept 2016AY 1998-99

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM ITA No.4589 & 4656/Mum/2004 (A.Y:1998-99 & 1999-2000) ICICI Bank Ltd, (erstwhile ICICI Ltd.), Vs. D.C.I.T, Range 3 (1), ICICI Bank Towers, Bandra Kurla Aayakar Bhavan, Mumbai-20 Complex, Bandra (East), Mumbai -51 PAN: AAACT 1398K .. Appellant Respondent ITA No.4824 & 4825/Mum/2004 (A.Y:1998-99 & 1999-2000) D.C.I.T, Range 3 (1), Vs. ICICI Bank Ltd, (erstwhile ICICI Aayakar Bhavan, Mumbai-20 Ltd.), ICICI Bank Towers, Bandra Kurla Complex, Bandra (East), Mumbai -51. PAN: AAACT 1398K Appellant .. Respondent .…

CIT v. United Provinces Electric Supply Co. (110 Taxmann 134) — Cited in 10 Judgments | BharatTax