Deputy Commissioner of Income Tax v. Kerala State Electricity Board

447 ITR 193Supreme Court of India2022#7043 most cited

What is Deputy Commissioner of Income Tax v. Kerala State Electricity Board authority for?

The Supreme Court upheld the Kerala High Court's decision regarding Section 115JB of the Income Tax Act, 1961.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2024.

Also referred to as

DCIT v Kerala State Electricity Board · 447 ITR 193 · Supreme Court · Section 115JB · MAT · book profits · income tax

Issues it is cited on

section 2(7)section 120(4)(b)section 120(1)section 2(7a)section 163section 2(17)section 2(c)section 115jasection 120interest u/s 234csection 47section 156

Judgments citing Deputy Commissioner of Income Tax v. Kerala State Electricity Board

Principal Comm of Income Tax, Ltu vs. Uco Bank

Appeal is dismissed

ITA/33/2021HC Calcutta02 Jul 2024

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 115J

…earned counsel for the appellant on instructions of the department and Sri J. P. Khaitan, learned senior advocate, both jointly state that the controversy involved in the present appeal is covered by the judgment of Hon’ble Supreme Court reported in [2022] 447 ITR 193 SC, 2 a coordinate Bench judgment of this Court reported in [2022] 137 taxmann.com 338 (Calcutta) and another judgment of this Court dated 30.11.2023 in ITA/51/2018 (CIT, L.T.U. v. UCO Bank) and in view thereof, the appeal deserves to be dismissed and substantial questions of law deserve to be answered in favour of the assessee and again…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

ITA 3553/MUM/2011[2006-07]Status: DisposedITAT Mumbai29 Nov 2023AY 2006-07

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…Kerala High Cou the case of Kerela State Electricity Board Vs Kerela State Electricity Board Vs DCIT reported in DCIT reported in 329 ITR page 91, which has been , which has been further upheld by the Hon’ble upheld by the Hon’ble Supreme Court as reported in 447 ITR 193(SC). 447 ITR 193(SC). The relevant Supreme Court as reported in finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: 11. Before we examine the first question a brief sur 11. Before we examine the first que…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

ITA 2452/MUM/2011[2005-06]Status: DisposedITAT Mumbai29 Nov 2023AY 2005-06

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…Kerala High Cou the case of Kerela State Electricity Board Vs Kerela State Electricity Board Vs DCIT reported in DCIT reported in 329 ITR page 91, which has been , which has been further upheld by the Hon’ble upheld by the Hon’ble Supreme Court as reported in 447 ITR 193(SC). 447 ITR 193(SC). The relevant Supreme Court as reported in finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: 11. Before we examine the first question a brief sur 11. Before we examine the first que…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 3867/MUM/2008[2001-2002]Status: DisposedITAT Mumbai29 Nov 2023AY 2001-2002

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…Kerala High Cou the case of Kerela State Electricity Board Vs Kerela State Electricity Board Vs DCIT reported in DCIT reported in 329 ITR page 91, which has been , which has been further upheld by the Hon’ble upheld by the Hon’ble Supreme Court as reported in 447 ITR 193(SC). 447 ITR 193(SC). The relevant Supreme Court as reported in finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: 11. Before we examine the first question a brief sur 11. Before we examine the first que…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4745/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…Kerala High Cou the case of Kerela State Electricity Board Vs Kerela State Electricity Board Vs DCIT reported in DCIT reported in 329 ITR page 91, which has been , which has been further upheld by the Hon’ble upheld by the Hon’ble Supreme Court as reported in 447 ITR 193(SC). 447 ITR 193(SC). The relevant Supreme Court as reported in finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: 11. Before we examine the first question a brief sur 11. Before we examine the first que…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4744/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Nov 2023AY 2003-2004

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…Kerala High Cou the case of Kerela State Electricity Board Vs Kerela State Electricity Board Vs DCIT reported in DCIT reported in 329 ITR page 91, which has been , which has been further upheld by the Hon’ble upheld by the Hon’ble Supreme Court as reported in 447 ITR 193(SC). 447 ITR 193(SC). The relevant Supreme Court as reported in finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: 11. Before we examine the first question a brief sur 11. Before we examine the first que…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4743/MUM/2007[2002-2003]Status: DisposedITAT Mumbai29 Nov 2023AY 2002-2003

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…Kerala High Cou the case of Kerela State Electricity Board Vs Kerela State Electricity Board Vs DCIT reported in DCIT reported in 329 ITR page 91, which has been , which has been further upheld by the Hon’ble upheld by the Hon’ble Supreme Court as reported in 447 ITR 193(SC). 447 ITR 193(SC). The relevant Supreme Court as reported in finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: 11. Before we examine the first question a brief sur 11. Before we examine the first que…

The Dy CIT 3(2), Mumbai vs. M/S. Nuclear Power Corporation of India Ltd, Mumbai

ITA 4603/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…Kerala High Cou the case of Kerela State Electricity Board Vs Kerela State Electricity Board Vs DCIT reported in DCIT reported in 329 ITR page 91, which has been , which has been further upheld by the Hon’ble upheld by the Hon’ble Supreme Court as reported in 447 ITR 193(SC). 447 ITR 193(SC). The relevant Supreme Court as reported in finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: 11. Before we examine the first question a brief sur 11. Before we examine the first que…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT Range 3(2), Mumbai

ITA 4413/MUM/2004[2000-01]Status: DisposedITAT Mumbai29 Nov 2023AY 2000-01

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…Kerala High Cou the case of Kerela State Electricity Board Vs Kerela State Electricity Board Vs DCIT reported in DCIT reported in 329 ITR page 91, which has been , which has been further upheld by the Hon’ble upheld by the Hon’ble Supreme Court as reported in 447 ITR 193(SC). 447 ITR 193(SC). The relevant Supreme Court as reported in finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: 11. Before we examine the first question a brief sur 11. Before we examine the first que…

Nuclear Power Corporation of India Ltd., Mumbai vs. Addl.Commr.of Income Tax, Spl. RG.32, Mumbai

ITA 202/MUM/2004[98-99]Status: DisposedITAT Mumbai29 Nov 2023

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…Kerala High Cou the case of Kerela State Electricity Board Vs Kerela State Electricity Board Vs DCIT reported in DCIT reported in 329 ITR page 91, which has been , which has been further upheld by the Hon’ble upheld by the Hon’ble Supreme Court as reported in 447 ITR 193(SC). 447 ITR 193(SC). The relevant Supreme Court as reported in finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: 11. Before we examine the first question a brief sur 11. Before we examine the first que…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT(OSD) Range 3(2), Mumbai

ITA 114/MUM/2004[1999-2000]Status: DisposedITAT Mumbai29 Nov 2023AY 1999-2000

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…Kerala High Cou the case of Kerela State Electricity Board Vs Kerela State Electricity Board Vs DCIT reported in DCIT reported in 329 ITR page 91, which has been , which has been further upheld by the Hon’ble upheld by the Hon’ble Supreme Court as reported in 447 ITR 193(SC). 447 ITR 193(SC). The relevant Supreme Court as reported in finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: finding of the Hon’ble Kerala High Court is reproduced as under: 11. Before we examine the first question a brief sur 11. Before we examine the first que…

ACIT, Circle- 25(1), New Delhi vs. Tata Power Delhi Distribution Ltd. (Formely Known As North Delhi Power Ltd.), New Delhi

In the result, both the appeals of the assessee are partly allowed for statistical purposes and both the appeals of the revenue are dismissed

ITA 4454/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Oct 2023AY 2012-13

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Shashi M. Kapila, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT DR
Section 115JSection 143(3)Section 801A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.4097 & 4098/Del/2017 (Assessment Years: 2011-12 & 2012-13) M/s. Tata Power Delhi Distribution Vs. Addl. CIT, Ltd, NDPL House, Hudson Lines, Range-16, Kingsway Camp, Delhi- 110009 New Delhi (Appellant) (Respondent) PAN: AABCN6808R ITA No.4453 & 4454/Del/2017 (Assessment Years: 2011-12 & 2012-13) Addl. CIT, Vs. M/s. Tata Power Delhi Distribution Range-16, Ltd, NDPL House, Hudson Lines, New Delhi Kingsway Camp, Delhi- 110009 (Appellant) (Respondent) PAN: AABCN6808R Ass…

ACIT, Circle- 25(1), New Delhi vs. Tata Power Delhi Distribution Ltd. (Formely Known As North Delhi Power Ltd.), New Delhi

In the result, both the appeals of the assessee are partly allowed for statistical purposes and both the appeals of the revenue are dismissed

ITA 4453/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Oct 2023AY 2011-12

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Shashi M. Kapila, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT DR
Section 115JSection 143(3)Section 801A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.4097 & 4098/Del/2017 (Assessment Years: 2011-12 & 2012-13) M/s. Tata Power Delhi Distribution Vs. Addl. CIT, Ltd, NDPL House, Hudson Lines, Range-16, Kingsway Camp, Delhi- 110009 New Delhi (Appellant) (Respondent) PAN: AABCN6808R ITA No.4453 & 4454/Del/2017 (Assessment Years: 2011-12 & 2012-13) Addl. CIT, Vs. M/s. Tata Power Delhi Distribution Range-16, Ltd, NDPL House, Hudson Lines, New Delhi Kingsway Camp, Delhi- 110009 (Appellant) (Respondent) PAN: AABCN6808R Ass…

Tata Power Delhi Distribution Ltd., Delhi vs. DCIT, Circle-25(1), Delhi

In the result, both the appeals of the assessee are partly allowed for statistical purposes and both the appeals of the revenue are dismissed

ITA 4098/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Oct 2023AY 2012-13

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Shashi M. Kapila, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT DR
Section 115JSection 143(3)Section 801A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.4097 & 4098/Del/2017 (Assessment Years: 2011-12 & 2012-13) M/s. Tata Power Delhi Distribution Vs. Addl. CIT, Ltd, NDPL House, Hudson Lines, Range-16, Kingsway Camp, Delhi- 110009 New Delhi (Appellant) (Respondent) PAN: AABCN6808R ITA No.4453 & 4454/Del/2017 (Assessment Years: 2011-12 & 2012-13) Addl. CIT, Vs. M/s. Tata Power Delhi Distribution Range-16, Ltd, NDPL House, Hudson Lines, New Delhi Kingsway Camp, Delhi- 110009 (Appellant) (Respondent) PAN: AABCN6808R Ass…

Tata Power Delhi Distribution Ltd., Delhi vs. DCIT, Circle-25(1), Delhi

In the result, both the appeals of the assessee are partly allowed for statistical purposes and both the appeals of the revenue are dismissed

ITA 4097/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Oct 2023AY 2011-12

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Shashi M. Kapila, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT DR
Section 115JSection 143(3)Section 801A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.4097 & 4098/Del/2017 (Assessment Years: 2011-12 & 2012-13) M/s. Tata Power Delhi Distribution Vs. Addl. CIT, Ltd, NDPL House, Hudson Lines, Range-16, Kingsway Camp, Delhi- 110009 New Delhi (Appellant) (Respondent) PAN: AABCN6808R ITA No.4453 & 4454/Del/2017 (Assessment Years: 2011-12 & 2012-13) Addl. CIT, Vs. M/s. Tata Power Delhi Distribution Range-16, Ltd, NDPL House, Hudson Lines, New Delhi Kingsway Camp, Delhi- 110009 (Appellant) (Respondent) PAN: AABCN6808R Ass…

Principal Commissioner of Income Tax 1 Kolkata vs. The West Bengal State Co Operative Bank Ltd

Appeal is dismissed

ITAT/50/2021HC Calcutta11 Apr 2022

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 115J

…earned counsel for the appellant on instructions of the department and Sri J. P. Khaitan, learned senior advocate, both jointly state that the controversy involved in the present appeal is covered by the judgment of Hon’ble Supreme Court reported in [2022] 447 ITR 193 SC, a coordinate Bench judgment of this Court reported in [2022] 137 taxmann.com 338 (Calcutta) and another judgment of this Court dated 2 30.11.2023 in ITA/51/2018 (CIT, L.T.U. v. UCO Bank) and in view thereof, the appeal deserves to be dismissed and substantial questions of law deserve to be answered in favour of the assessee and again…

Deputy Commissioner of Income Tax v. Kerala State Electricity Board (447 ITR 193) — Cited in 16 Judgments | BharatTax