What is CST v. Madhya Pradesh Electricity Board authority for?

Electricity is considered 'goods' under tax law, and its generation and transmission constitute 'manufacture' or 'production'.

How many judgments cite CST v. Madhya Pradesh Electricity Board?

23 judgments on BharatTax cite CST v. Madhya Pradesh Electricity Board (25 STC 188), spanning 2017 to 2022.

CST v. Madhya Pradesh Electricity Board (25 STC 188)

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

ITA 156/DEL/2016[2011-12]Status: DisposedITAT Delhi05 Aug 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT-DR

Section 80Section 80I

…in appellant’s own case for AY 2005-06, ignoring the fact that the matter is sub- judice as the department has preferred an appeal before the Hon’ble Supreme Court on this issue. 7. Hon’ble Supreme Court in the ease of CST Vs. M.P. Electricity Board, [1970] 25 STC 188 (SC) and in the case of State of AP & Ors. Vs. National Thermal Power Corpn. Ltd. and Ors., 2002 AIR 1895 has held that electricity is capable of abstraction, transmission, transfer, delivery, possession, consumption and use like any other movable property and thus qualifies to be ‘goods’. In view of the said decisions of the apex court, the coord…

Dcir, New Delhi vs. M/S Ntpc Ltd., New Delhi

ITA 5704/DEL/2015[2007-08]Status: DisposedITAT Delhi05 Aug 2022AY 2007-08

Bench: Sh. A.D. Jaindr. B. R. R. Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Bhavnesh Kulsheshtha, CIT-DR

Section 80Section 80I

…in appellant’s own case for AY 2005-06, ignoring the fact that the matter is sub- judice as the department has preferred an appeal before the Hon’ble Supreme Court on this issue. 7. Hon’ble Supreme Court in the ease of CST Vs. M.P. Electricity Board, [1970] 25 STC 188 (SC) and in the case of State of AP & Ors. Vs. National Thermal Power Corpn. Ltd. and Ors., 2002 AIR 1895 has held that electricity is capable of abstraction, transmission, transfer, delivery, possession, consumption and use like any other movable property and thus qualifies to be ‘goods’. In view of the said decisions of the apex court, the coord…

ACIT, New Delhi vs. M/S. Ntpc Ltd., New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 3194/DEL/2016[2006-07]Status: DisposedITAT Delhi04 May 2022AY 2006-07

Bench: Sh. A.D. Jaindr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3590/Del/2014 : Asstt. Year: 2006-07 Ita No.3194 /Del/2016 : Asstt. Year: 2006-07 Dcit, Vs Ntpc Limited, Circle-18(2), Ntpc Bhawan, Scope Complex, New Delhi-110002 7, Institutional Area, Lodi Road, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaacn0255D

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sarita Kumari, CIT-DR

Section 14ASection 27Section 271(1)(c)Section 80I

…in appellant’s own case for AY 2005-06, ignoring the fact that the matter is sub- judice as the department has preferred an appeal before the Hon’ble Supreme Court on this issue. 7. Hon’ble Supreme Court in the ease of CST Vs. M.P. Electricity Board, [1970] 25 STC 188 (SC) and in the case of State of AP & Ors. Vs. National Thermal Power Corpn. Ltd. and Ors., 2002 AIR 1895 has held that electricity is capable of abstraction, transmission, transfer, delivery, possession, consumption and use like any other movable property and thus qualifies to be ‘goods’. In view of the said decisions of the apex court, the coord…

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

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 3590/DEL/2014[2006-07]Status: DisposedITAT Delhi04 May 2022AY 2006-07

Bench: Sh. A.D. Jaindr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3590/Del/2014 : Asstt. Year: 2006-07 Ita No.3194 /Del/2016 : Asstt. Year: 2006-07 Dcit, Vs Ntpc Limited, Circle-18(2), Ntpc Bhawan, Scope Complex, New Delhi-110002 7, Institutional Area, Lodi Road, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaacn0255D

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sarita Kumari, CIT-DR

Section 14ASection 27Section 271(1)(c)Section 80I

…in appellant’s own case for AY 2005-06, ignoring the fact that the matter is sub- judice as the department has preferred an appeal before the Hon’ble Supreme Court on this issue. 7. Hon’ble Supreme Court in the ease of CST Vs. M.P. Electricity Board, [1970] 25 STC 188 (SC) and in the case of State of AP & Ors. Vs. National Thermal Power Corpn. Ltd. and Ors., 2002 AIR 1895 has held that electricity is capable of abstraction, transmission, transfer, delivery, possession, consumption and use like any other movable property and thus qualifies to be ‘goods’. In view of the said decisions of the apex court, the coord…

M/S. Ntpc Limited, New Delhi vs. Addl. CIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 3535/DEL/2014[2006-07]Status: DisposedITAT Delhi04 May 2022AY 2006-07

Bench: Sh. A.D. Jaindr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3590/Del/2014 : Asstt. Year: 2006-07 Ita No.3194 /Del/2016 : Asstt. Year: 2006-07 Dcit, Vs Ntpc Limited, Circle-18(2), Ntpc Bhawan, Scope Complex, New Delhi-110002 7, Institutional Area, Lodi Road, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaacn0255D

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sarita Kumari, CIT-DR

Section 14ASection 27Section 271(1)(c)Section 80I

…in appellant’s own case for AY 2005-06, ignoring the fact that the matter is sub- judice as the department has preferred an appeal before the Hon’ble Supreme Court on this issue. 7. Hon’ble Supreme Court in the ease of CST Vs. M.P. Electricity Board, [1970] 25 STC 188 (SC) and in the case of State of AP & Ors. Vs. National Thermal Power Corpn. Ltd. and Ors., 2002 AIR 1895 has held that electricity is capable of abstraction, transmission, transfer, delivery, possession, consumption and use like any other movable property and thus qualifies to be ‘goods’. In view of the said decisions of the apex court, the coord…

Dakshin Gujarat Vij Company Ltd., Surat vs. The Pr. CIT-1, Vadodara

In the result, the appeal of the assessee is dismissed

ITA 1527/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2015-16

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Years : 2015-16 Dakshin Gujarat Vij Co. Ltd., Pri. Commissioner Of Urja Sadan, Nana Varachha Road, Vs Income-Tax-1, Kapodara Char Rasta, Surat, Ahmedabad Guajrat-395006 Pan : Aabcd 8912 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri Vijaykumar Jaiswal, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 16/03/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/03/2022 आदेश / O R D E R

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Vijaykumar Jaiswal, CIT-DR

Section 115JSection 143(3)Section 263Section 263(1)Section 32(1)Section 32(1)(iia)

…nly in the business of distribution of power. To arrive at this conclusion, the learned PCIT relied on the following judicial pronouncements:- i) Orissa State Warehousing Corporation Vs. CIT (SC) 237 ITR 589 ii) CST Vs. Madhya Pradesh Electricity Board, (SC) 25 STC 188 iii) IPCA laboratory Ltd vs. DCIT (SC) 266 ITR 521 iv) Prakash Nath Khanna & Anr Vs. CIT & Anr, (SC) 266 ITR 1 5. The learned PCIT accordingly held that there was an error in the order of the Assessing Officer dated 17.11.2017 passed under Section 143(3) of the Act in allowing additional depreciation of Rs.58,57,95,373/- to the assessee; and, set…

DCIT Corporate Circle-1, Coimbatore vs. M/S. Bannari Amman Sugars Ltd., Coimbatore

The appeal stands dismissed

ITA 1289/CHNY/2019[2010-11]Status: DisposedITAT Chennai21 Mar 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri.Vikram Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri D. Manoj Kumar, Ld. CIT-DR

Section 143(3)Section 148Section 32(1)(ii)Section 32(1)(iia)

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा" एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम । BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No. 1289/Chny/2019 (िनधा)रणवष) / Assessment Year: 2010-11) DCIT Bannari Amman Sugars Ltd. बनाम/ Corporate Circle -1, 1212, Trichy Road, Vs. Coimbatore. Coimbatore – 641 018. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACB-8933-G (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee by : Shri.Vikram Vijayaraghavan (Advocate)-Ld. AR Revenue by : Shri D. Manoj…