DCIT v. J.K Cement

45 ITR (Trib) 50Income Tax Appellate Tribunal2016#20885 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2017.

Judgments citing DCIT v. J.K Cement

J.N Investment & Trading Co. P.Ltd, Mumbai vs. Pr CIT 2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2373/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…its order dated 22.08.2016, had dismissed the appeal filed by the revenue on the issue pertaining to the admissibility of additional depreciation u/s 32(1)(iia). We further find that a coordinate bench of the Tribunal in the case of DCIT Vs. J.K Cement (2016) 45 ITR (Trib) 50 (Lucknow), adjudicating on the issue as regards the admissibility of additional depreciation under Sec. 32(1)(iia) in the case of the assessee who had installed power generating units for captive use, had therein relying upon the judgment of the Hon‟ble Apex Court in the case of MP Electricity Board (supra) and after deliberating on the orde…

Wind World Wind Resources Development P. Ltd, Mumbai vs. Pr CIT -2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2372/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Sept 2017AY 2012-13

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…its order dated 22.08.2016, had dismissed the appeal filed by the revenue on the issue pertaining to the admissibility of additional depreciation u/s 32(1)(iia). We further find that a coordinate bench of the Tribunal in the case of DCIT Vs. J.K Cement (2016) 45 ITR (Trib) 50 (Lucknow), adjudicating on the issue as regards the admissibility of additional depreciation under Sec. 32(1)(iia) in the case of the assessee who had installed power generating units for captive use, had therein relying upon the judgment of the Hon‟ble Apex Court in the case of MP Electricity Board (supra) and after deliberating on the orde…

Wind World Wind Resources Development P. Ltd, Mumbai vs. Pr CIT -2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2371/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…its order dated 22.08.2016, had dismissed the appeal filed by the revenue on the issue pertaining to the admissibility of additional depreciation u/s 32(1)(iia). We further find that a coordinate bench of the Tribunal in the case of DCIT Vs. J.K Cement (2016) 45 ITR (Trib) 50 (Lucknow), adjudicating on the issue as regards the admissibility of additional depreciation under Sec. 32(1)(iia) in the case of the assessee who had installed power generating units for captive use, had therein relying upon the judgment of the Hon‟ble Apex Court in the case of MP Electricity Board (supra) and after deliberating on the orde…

Wind World India Infrastructure P.Ltd, Mumbai vs. Pr CIT -2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2370/MUM/2017[2007-08]Status: DisposedITAT Mumbai27 Sept 2017AY 2007-08

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…its order dated 22.08.2016, had dismissed the appeal filed by the revenue on the issue pertaining to the admissibility of additional depreciation u/s 32(1)(iia). We further find that a coordinate bench of the Tribunal in the case of DCIT Vs. J.K Cement (2016) 45 ITR (Trib) 50 (Lucknow), adjudicating on the issue as regards the admissibility of additional depreciation under Sec. 32(1)(iia) in the case of the assessee who had installed power generating units for captive use, had therein relying upon the judgment of the Hon‟ble Apex Court in the case of MP Electricity Board (supra) and after deliberating on the orde…

DCIT v. J.K Cement (45 ITR (Trib) 50) — Cited in 4 Judgments | BharatTax