Continuum Wind Energy (India) (P) ltd. v. DCIT

122 Taxmann.com 102High Court2020#18868 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 40(a)(i)Section 131Section 132Section 143(3)Section 144CSection 147Section 148Section 14A

Judgments citing Continuum Wind Energy (India) (P) ltd. v. DCIT

Assistant Commissioner of Income Tax Ltu Circle 1 Chennai, Chennai vs. E I D Parry India Limited, Chennai

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 3251/CHNY/2024[2012-13]Status: DisposedITAT Chennai21 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(1)Section 143(2)Section 250Section 92BSection 92C

…आयकर अपीलीय अिधकरण, ‘डी ’ "यायपीठ, चे" IN THE INCOME TAX APPELLATE TRIBUNAL‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER IT(TP)A. Nos.:105, 106, 107/Chny/2024 & ITA No.3113/CHNY/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/s. E.I.D. Parry India Ltd., The Deputy Commissioner of No. 234, Dare House, NSC Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [PAN: AAACE-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A. No. 3251…

M/S. Eid Parry India Ltd., Chennai vs. DCIT, Ltu-1, Chennai

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 3113/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Apr 2025AY 2014-15

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(1)Section 143(2)Section 250Section 92BSection 92C

…आयकर अपीलीय अिधकरण, ‘डी ’ "यायपीठ, चे" IN THE INCOME TAX APPELLATE TRIBUNAL‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER IT(TP)A. Nos.:105, 106, 107/Chny/2024 & ITA No.3113/CHNY/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/s. E.I.D. Parry India Ltd., The Deputy Commissioner of No. 234, Dare House, NSC Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [PAN: AAACE-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A. No. 3251…

Hubergroup India Pvt. Ltd. (Formerly Known As Micro Inks Pvt. Ltd.), Vapi vs. The ACIT, Vapi Circle, Vapi

In the result, the appeal of the assessee is partly allowed

ITA 234/AHD/2016[2011-12]Status: DisposedITAT Surat15 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Huber Group India Pvt. Assistant Commissioner Of Ltd. (Formerly Known As Income Tax, Vapi, Circle, Vs Micro Inks Pvt.Ltd.) Shivam Commercial Bilakhia House, Complex, National High Muktanand Marg, Way No.8 Vapi Chala, Vapi-396191 Pan : Aaach 7063 F Appellant / Assessee Respondent / Revenue

Section 144CSection 144C(5)Section 254(1)Section 92B

…for transactions in foreign currencies entered into by the assessee before the date of AS-11 (2004) comes into effect, AS-11 (1994) will continue to be applicable. 51. We find that in a recent decision in case of Continuum Wind Energy (India) (P.) Ltd. [2020] 122 Taxmann.com 102 42 Huber Group India Pvt. Ltd. (Madras) held that when the assessee had availed loan in Indian currency for purpose of purchase of capital assets namely plant and machinery, the said loan was converted into foreign currency loan with a view to save interest, the assessee suffered loss due to foreign exchange fluctuation on such foreign lo…

Soma Tech Pvt. Ltd., Surat vs. Pr. CIT-2, Surat

In the result, appeal of the assessee is dismissed

ITA 344/SRT/2018[2013-14]Status: DisposedITAT Surat07 Jun 2021AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. Shri Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.344/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Soma Tech Pvt. Ltd., Vs. The Principal 301, Soham House, Commissioner Of Income Opp. St. Xavier’S School, Tax-2, Surat. Ghod Dod Road, Surat. [Pan: Aakcs 5265 N] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Hiren Vepari – Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit-Dr

Section 143Section 143(2)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND Dr. SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Hearing) आ.अ.सं./I.T.A No.344/SRT/2018 "नधा"रण वष"/Assessment Year: 2013-14 Soma Tech Pvt. Ltd., Vs. The Principal 301, Soham House, Commissioner of Income Opp. St. Xavier’s School, Tax-2, Surat. Ghod Dod Road, Surat. [PAN: AAKCS 5265 N] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee by Shri Hiren Vepari – CA राज"वक"ओर से /Revenue by Shri Ritesh Mishra – CIT-DR सुनवाई की तारीख/ Date of hearing: 17.…

Continuum Wind Energy (India) (P) ltd. v. DCIT (122 Taxmann.com 102) — Cited in 4 Judgments | BharatTax