DCW Ltd. v. Additional CIT

132 TTJ 442Income Tax Appellate Tribunal2010#10144 most cited

What is DCW Ltd. v. Additional CIT authority for?

The Assessing Officer is not empowered to reallocate expenses under section 80IA(8) when determining eligible profits for deductions.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2024.

Also referred to as

DCW Ltd. vs. Additional CIT · 132 TTJ 442 · section 80IA(8) · reallocation of expenses · eligible unit assessment · business income deduction

Sections most often in play

Section 10AASection 195Section 234BSection 234CSection 271(1)(c)Section 37(1)Section 80IA(8)Section 90

Issues it is cited on

section 80ia(8)section 9(1)(vii)(b)section 195(2)fees for included servicessection 90(2)business connectionsection 9(1)(vii)section 10aainterest u/s 234bsection 10asection 80iafees for technical services

Judgments citing DCW Ltd. v. Additional CIT

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7366/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Nov 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…sing charges, there is no provision in the Act which prescribes about the allocation of expenses. Further, the ld AR argued that the eligible unit need to be independently assessed. It relied on the decision of 1) DCW Ltd.vs. ADIT [2010] 37 SOT 322 (Mumbai) 132 TTJ 442 2) Punjab Con-Cast Ltd vs. ACIT (1994) 49 ITD 430 (Chandigarh-Tri) (Mumbai) 9. With respect to Goods transferred to 'MPEZ' unit, the ld AR argued that the AO has compared the profit rate with the Excise law. It was submitted that the AO without application of mind, has made the additions of GP @ 12.30%-. With regard to Section 10AA (9) vis a v…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1008/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…sing charges, there is no provision in the Act which prescribes about the allocation of expenses. Further, the ld AR argued that the eligible unit need to be independently assessed. It relied on the decision of 1) DCW Ltd.vs. ADIT [2010] 37 SOT 322 (Mumbai) 132 TTJ 442 2) Punjab Con-Cast Ltd vs. ACIT (1994) 49 ITD 430 (Chandigarh-Tri) (Mumbai) 9. With respect to Goods transferred to 'MPEZ' unit, the ld AR argued that the AO has compared the profit rate with the Excise law. It was submitted that the AO without application of mind, has made the additions of GP @ 12.30%-. With regard to Section 10AA (9) vis a v…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 8081/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…sing charges, there is no provision in the Act which prescribes about the allocation of expenses. Further, the ld AR argued that the eligible unit need to be independently assessed. It relied on the decision of 1) DCW Ltd.vs. ADIT [2010] 37 SOT 322 (Mumbai) 132 TTJ 442 2) Punjab Con-Cast Ltd vs. ACIT (1994) 49 ITD 430 (Chandigarh-Tri) (Mumbai) 9. With respect to Goods transferred to 'MPEZ' unit, the ld AR argued that the AO has compared the profit rate with the Excise law. It was submitted that the AO without application of mind, has made the additions of GP @ 12.30%-. With regard to Section 10AA (9) vis a v…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4716/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…sing charges, there is no provision in the Act which prescribes about the allocation of expenses. Further, the ld AR argued that the eligible unit need to be independently assessed. It relied on the decision of 1) DCW Ltd.vs. ADIT [2010] 37 SOT 322 (Mumbai) 132 TTJ 442 2) Punjab Con-Cast Ltd vs. ACIT (1994) 49 ITD 430 (Chandigarh-Tri) (Mumbai) 9. With respect to Goods transferred to 'MPEZ' unit, the ld AR argued that the AO has compared the profit rate with the Excise law. It was submitted that the AO without application of mind, has made the additions of GP @ 12.30%-. With regard to Section 10AA (9) vis a v…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2893/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…sing charges, there is no provision in the Act which prescribes about the allocation of expenses. Further, the ld AR argued that the eligible unit need to be independently assessed. It relied on the decision of 1) DCW Ltd.vs. ADIT [2010] 37 SOT 322 (Mumbai) 132 TTJ 442 2) Punjab Con-Cast Ltd vs. ACIT (1994) 49 ITD 430 (Chandigarh-Tri) (Mumbai) 9. With respect to Goods transferred to 'MPEZ' unit, the ld AR argued that the AO has compared the profit rate with the Excise law. It was submitted that the AO without application of mind, has made the additions of GP @ 12.30%-. With regard to Section 10AA (9) vis a v…

Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6332/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…sing charges, there is no provision in the Act which prescribes about the allocation of expenses. Further, the ld AR argued that the eligible unit need to be independently assessed. It relied on the decision of 1) DCW Ltd.vs. ADIT [2010] 37 SOT 322 (Mumbai) 132 TTJ 442 2) Punjab Con-Cast Ltd vs. ACIT (1994) 49 ITD 430 (Chandigarh-Tri) (Mumbai) 9. With respect to Goods transferred to 'MPEZ' unit, the ld AR argued that the AO has compared the profit rate with the Excise law. It was submitted that the AO without application of mind, has made the additions of GP @ 12.30%-. With regard to Section 10AA (9) vis a v…

M/S. Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1009/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Nov 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…sing charges, there is no provision in the Act which prescribes about the allocation of expenses. Further, the ld AR argued that the eligible unit need to be independently assessed. It relied on the decision of 1) DCW Ltd.vs. ADIT [2010] 37 SOT 322 (Mumbai) 132 TTJ 442 2) Punjab Con-Cast Ltd vs. ACIT (1994) 49 ITD 430 (Chandigarh-Tri) (Mumbai) 9. With respect to Goods transferred to 'MPEZ' unit, the ld AR argued that the AO has compared the profit rate with the Excise law. It was submitted that the AO without application of mind, has made the additions of GP @ 12.30%-. With regard to Section 10AA (9) vis a v…

The ACIT, Vapi Circle, Vapi vs. M/S. N.R. Agarwal Industries Ltd., Vapi

In the result the ground No

ITA 1526/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

…product of electricity power and is eligible for deduction under section 80IA(4). The ld. CIT(A) while granting relief to the assessee followed the decision of Jaipur Tribunal in Shree Maharaja Umaid Singh Mills Ltd (120 TTJ 711), Mumbai Tribunal in DCW Ltd (132 TTJ 442), Delhi Tribunal in Sial SBEC Bioenergy ( 83 TTJ 866) and Hon’ble Apex Court in Tanfac Industries Ltd [ SLP (C) No.18537 of 2009]. In the second round the ld. CIT(A) grated again granted relief to the assessee by taking view that for claiming deduction under this section material 36 NR Aggarwal Industries Ltd. Assessment Years: 2007-08 to 2013-1…

N.R. Agarwal Industries Ltd., Vapi vs. The Asstt. Commissioner of Income Tax, Circle-3, Surat

In the result the ground No

ITA 1302/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

…product of electricity power and is eligible for deduction under section 80IA(4). The ld. CIT(A) while granting relief to the assessee followed the decision of Jaipur Tribunal in Shree Maharaja Umaid Singh Mills Ltd (120 TTJ 711), Mumbai Tribunal in DCW Ltd (132 TTJ 442), Delhi Tribunal in Sial SBEC Bioenergy ( 83 TTJ 866) and Hon’ble Apex Court in Tanfac Industries Ltd [ SLP (C) No.18537 of 2009]. In the second round the ld. CIT(A) grated again granted relief to the assessee by taking view that for claiming deduction under this section material 36 NR Aggarwal Industries Ltd. Assessment Years: 2007-08 to 2013-1…

M/S. Neel Metal Products Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result appeal of the assessee is allowed for statistical purposes

ITA 5807/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahuasstt. Year: 2010-11

For Appellant: Shri Suresh Malik, CAFor Respondent: Shri Ved Prakash Mishra, Sr. DR
Section 80I

…o give reply to the specific questions put by the AO. Therefore the lower authorities were justified to make disallowance u/s 80IC of Rs. 40,50,000/- and he also relied on the decision of the coordinate bench in the case of DCW Ltd. vs. Additional CIT, (2010) 132 TTJ 442 for the Assessment year 2003-04. 5. After hearing both the sides and perusing the entire material available on record. The assessee has relied on the decision in the case of M/s DCW Ltd. vs ACIT for the assessment year 2005-06 of the co- ordinate Bench, whereas the ld. DR has relied on the decision of that assessee in the case for A.Y. 2003-04. H…

DCW Ltd. v. Additional CIT (132 TTJ 442) — Cited in 10 Judgments | BharatTax