DCIT v. Sutlej Textiles and Industries Ltd.: 44 CCH 287 (Kol.ITAT)

183 ITD 675Income Tax Appellate Tribunal#19609 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10BSection 115JBSection 143(3)Section 14ASection 234BSection 234CSection 234DSection 43B

Issues it is cited on

perquisite valuesection 108convertible foreign exchangeactual payment basisinterest u/s 234cinterest under section 234csection 234dsection 80hhcsection 10bsection 80hhsection 80ibcomputer software

Judgments citing DCIT v. Sutlej Textiles and Industries Ltd.: 44 CCH 287 (Kol.ITAT)

Jindal Saw Ltd., New Delhi vs. ACIT, Circle-13(2), New Delhi

In the result, assessee’s appeal in ITA No

ITA 504/DEL/2022[2014-15]Status: DisposedITAT Delhi04 Jun 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

Section 143(3)Section 234BSection 43B

…6 (Gauhati HC) * DCIT vs. Sutlej Textiles & Industries Ltd in ITA 5142/Del/2013 (AY 2009-10) * DCIT vs. Sutlej Textiles and Industries Ltd: ITA 337/Del/2015 (AY 2011-12) * DCIT v. Sutlej Textiles and Industries Ltd.: 44 CCH 287 (Kol.ITAT) * DCIT vs. BSL Ltd.: 183 ITD 675 (Kol Trib.) * DCIT vs. JK Cement Ltd.: ITA 499/Lkw/2010 (Lucknow Trib.) * Sipca India (P.) Ltd. vs. DCIT: 186 TTJ 289 (Kol Trib.) * DCIT vs. Gloster Jute Mills Ltd. 33 ITR (Trib) 322 (Kol. ITAT) * Suvidha Spiners Pvt. Ltd. vs. DCIT: ITA Nos. 65 & 66/Jodh/2018 (Jodhpur Tribunal) * Crystal Crop Protection Pvt. Ltd. vs. DCIT: ITA No. 1539 of 2016 (D…

DCIT Circle-13(2), New Delhi vs. Jindal Saw Ltd., New Delhi

In the result, assessee’s appeal in ITA No

ITA 4760/DEL/2019[2015-16]Status: DisposedITAT Delhi04 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

Section 143(3)Section 234BSection 43B

…6 (Gauhati HC) * DCIT vs. Sutlej Textiles & Industries Ltd in ITA 5142/Del/2013 (AY 2009-10) * DCIT vs. Sutlej Textiles and Industries Ltd: ITA 337/Del/2015 (AY 2011-12) * DCIT v. Sutlej Textiles and Industries Ltd.: 44 CCH 287 (Kol.ITAT) * DCIT vs. BSL Ltd.: 183 ITD 675 (Kol Trib.) * DCIT vs. JK Cement Ltd.: ITA 499/Lkw/2010 (Lucknow Trib.) * Sipca India (P.) Ltd. vs. DCIT: 186 TTJ 289 (Kol Trib.) * DCIT vs. Gloster Jute Mills Ltd. 33 ITR (Trib) 322 (Kol. ITAT) * Suvidha Spiners Pvt. Ltd. vs. DCIT: ITA Nos. 65 & 66/Jodh/2018 (Jodhpur Tribunal) * Crystal Crop Protection Pvt. Ltd. vs. DCIT: ITA No. 1539 of 2016 (D…

Jindal Saw Ltd., New Delhi vs. ACIT Circle-13(2), New Delhi

In the result, assessee’s appeal in ITA No

ITA 4693/DEL/2019[2015-16]Status: DisposedITAT Delhi04 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

Section 143(3)Section 234BSection 43B

…6 (Gauhati HC) * DCIT vs. Sutlej Textiles & Industries Ltd in ITA 5142/Del/2013 (AY 2009-10) * DCIT vs. Sutlej Textiles and Industries Ltd: ITA 337/Del/2015 (AY 2011-12) * DCIT v. Sutlej Textiles and Industries Ltd.: 44 CCH 287 (Kol.ITAT) * DCIT vs. BSL Ltd.: 183 ITD 675 (Kol Trib.) * DCIT vs. JK Cement Ltd.: ITA 499/Lkw/2010 (Lucknow Trib.) * Sipca India (P.) Ltd. vs. DCIT: 186 TTJ 289 (Kol Trib.) * DCIT vs. Gloster Jute Mills Ltd. 33 ITR (Trib) 322 (Kol. ITAT) * Suvidha Spiners Pvt. Ltd. vs. DCIT: ITA Nos. 65 & 66/Jodh/2018 (Jodhpur Tribunal) * Crystal Crop Protection Pvt. Ltd. vs. DCIT: ITA No. 1539 of 2016 (D…

Narayan Industires, New Delhi vs. ACIT, Circle- 60(1), New Delhi

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

ITA 6153/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Jun 2022AY 2014-15

Bench: Sh. Aakash Deep Jaindr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Sh. N. K. Bansal, Sr. DR
Section 253

…(Gauhati HC)  DCIT vs. Sutlej Textiles & Industries Ltd in ITA 5142/Del/2013 (AY 2009-10)  DCIT vs. Sutlej Textiles and Industries Ltd: ITA 337/Del/2015 (AY 2011-12)  DCIT v. Sutlej Textiles and Industries Ltd.: 44 CCH 287 (Kol. ITAT)  DCIT vs. BSL Ltd.: 183 ITD 675 (Kol Trib.)  DCIT vs. JK Cement Ltd.: ITA 499/Lkw/2010 (Lucknow Trib.)  Sipca India (P.) Ltd. vs. DCIT: 186 TTJ 289 (Kol Trib.)  DCIT vs. Gloster Jute Mills Ltd. 33 ITR (Trib) 322 (Kol. ITAT)  Suvidha Spiners Pvt. Ltd. vs. DCIT: ITA Nos. 65 & 66/Jodh/2018 (Jodhpur Tribunal)  Crystal Crop Protection Pvt. Ltd. vs. DCIT: ITA No. 1539 of 2016 (D…

DCIT v. Sutlej Textiles and Industries Ltd.: 44 CCH 287 (Kol.ITAT) (183 ITD 675) — Cited in 4 Judgments | BharatTax