Commissioner of Sales Tax, MP v. Madhya Pradesh Electricity Board

2 SCR 939Reported decision#23432 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2020 to 2025.

Judgments citing Commissioner of Sales Tax, MP v. Madhya Pradesh Electricity Board

ACIT, Circle-2(1), Hyderabad vs. Hinduja National Power Corporation Limited, Hyderabad

In the result, the appeal of Revenue is allowed

ITA 235/HYD/2023[2016-17]Status: DisposedITAT Hyderabad08 Jan 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.235/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The Assistant M/S. Hinduja National Power Commissioner Of Income Vs. Corporation Ltd. Tax, Circle 2(1), Hyderabad. Hyderabad. Pan : Aabch2426D अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri K. A. Sai Prasad, C.A. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri K. A. Sai Prasad, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 143(3)Section 32(1)(iia)Section 32ASection 92C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आ.अपी.सं / ITA No.235/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The Assistant M/s. Hinduja National Power Commissioner of Income Vs. Corporation Ltd. Tax, Circle 2(1), Hyderabad. Hyderabad. PAN : AABCH2426D अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri K. A. Sai Prasad, C.A. रधजस्‍व द्वधरध/Revenue by: Shri B. Bala Krishna, CIT-DR. सुिवधई की तधरीख/Date of hearing…

Telangana State Power Generation Corporation Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-2(2), Hyderabad

In the result, appeal of the assessee is allowed

ITA 1424/HYD/2019[2016-17]Status: DisposedITAT Hyderabad14 Jun 2021AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2016-17 Telangana State Power Vs. Asst. Commissioner Of Generation Corporation Income-Tax, Ltd., Hyderabad. Circle – 2(2), Hyderabad. Pan – Aafct 0257Q (Appellant) (Respondent) Assessee By: Shri M. Chandramouleswara Rao Revenue By: Shri Yvst Sai Cit Dr Date Of Hearing: 17/03/2021 Date Of Pronouncement: 14 /06/2021 O R D E R Per L.P. Sahu, Am: This Appeal Filed By The Assessee For Ay 2016-17 Is Directed Against The Cit(A) - 2, Hyderabad’S Order, Dated 21/08/2019 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 ; In Short “The Act”.

For Appellant: Shri M. Chandramouleswara RaoFor Respondent: Shri YVST Sai CIT DR

Section 143(3)Section 14ASection 32A

…ot amount to manufacture or production of goods, in our considered opinion, this issue is no longer res Integra and has been conclusively settled by the Hon'ble Apex Court in the case of Commissioner of Sales Tax, MP Vs. Madhya Pradesh State Electricity Board 2 SCR 939. Wherein it bas been held that" Electric energy" would be cover under the definition of 'good'. 12 I.T.A. No. 1424/Hyd/2019 Telangana State Power Generation Corporation Ltd., Hyd. 80. The Hon'ble Jurisdictional High Court of Delhi in the case of NTPC Sail Power Company in ITA No 129012018 had the occasion to consider a similar issue. Relevant fi…

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…