Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. v. ACIT 9 Nirma Inds Ltd. Vs. ACIT

5 ITD 199Income Tax Appellate Tribunal#10649 most cited

What is Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. v. ACIT 9 Nirma Inds Ltd. Vs. ACIT authority for?

The case is authority for the proposition that charges recovered from contractors and reimbursement of expenses are eligible for deduction under Section 80IA.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2023.

Also referred to as

Fenner (India) Ltd. VS. CIT · Nirma Inds Ltd. v. ACIT · 5 ITD 199 · section 80IA · eligible for deduction · charges recovered from contractors · reimbursement of expenses

Issues it is cited on

section 2(7)section 120(4)(b)section 120(1)section 2(7a)section 163section 115jasection 120section 156section 16interest under section 234bsection 127book profits

Judgments citing Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. v. ACIT 9 Nirma Inds Ltd. Vs. ACIT

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

…on u/s 80IA in view of the decision in the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. Vs. ACIT 9 Nirma Inds Ltd. Vs. ACIT 95 ITD 199 (Ahd) (SB). Further, 5 ITD 199 (Ahd) (SB). Further, the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in respect of the Charges recovered from the Contractors at respect of the Charges recovered from the Contractors at respect of the Char…

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

…on u/s 80IA in view of the decision in the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. Vs. ACIT 9 Nirma Inds Ltd. Vs. ACIT 95 ITD 199 (Ahd) (SB). Further, 5 ITD 199 (Ahd) (SB). Further, the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in respect of the Charges recovered from the Contractors at respect of the Charges recovered from the Contractors at respect of the Char…

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

…on u/s 80IA in view of the decision in the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. Vs. ACIT 9 Nirma Inds Ltd. Vs. ACIT 95 ITD 199 (Ahd) (SB). Further, 5 ITD 199 (Ahd) (SB). Further, the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in respect of the Charges recovered from the Contractors at respect of the Charges recovered from the Contractors at respect of the Char…

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

…on u/s 80IA in view of the decision in the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. Vs. ACIT 9 Nirma Inds Ltd. Vs. ACIT 95 ITD 199 (Ahd) (SB). Further, 5 ITD 199 (Ahd) (SB). Further, the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in respect of the Charges recovered from the Contractors at respect of the Charges recovered from the Contractors at respect of the Char…

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

…on u/s 80IA in view of the decision in the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. Vs. ACIT 9 Nirma Inds Ltd. Vs. ACIT 95 ITD 199 (Ahd) (SB). Further, 5 ITD 199 (Ahd) (SB). Further, the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in respect of the Charges recovered from the Contractors at respect of the Charges recovered from the Contractors at respect of the Char…

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

…on u/s 80IA in view of the decision in the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. Vs. ACIT 9 Nirma Inds Ltd. Vs. ACIT 95 ITD 199 (Ahd) (SB). Further, 5 ITD 199 (Ahd) (SB). Further, the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in respect of the Charges recovered from the Contractors at respect of the Charges recovered from the Contractors at respect of the Char…

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

…on u/s 80IA in view of the decision in the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. Vs. ACIT 9 Nirma Inds Ltd. Vs. ACIT 95 ITD 199 (Ahd) (SB). Further, 5 ITD 199 (Ahd) (SB). Further, the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in respect of the Charges recovered from the Contractors at respect of the Charges recovered from the Contractors at respect of the Char…

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

…on u/s 80IA in view of the decision in the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. Vs. ACIT 9 Nirma Inds Ltd. Vs. ACIT 95 ITD 199 (Ahd) (SB). Further, 5 ITD 199 (Ahd) (SB). Further, the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in respect of the Charges recovered from the Contractors at respect of the Charges recovered from the Contractors at respect of the Char…

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

…on u/s 80IA in view of the decision in the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. Vs. ACIT 9 Nirma Inds Ltd. Vs. ACIT 95 ITD 199 (Ahd) (SB). Further, 5 ITD 199 (Ahd) (SB). Further, the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in respect of the Charges recovered from the Contractors at respect of the Charges recovered from the Contractors at respect of the Char…

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

…on u/s 80IA in view of the decision in the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and the case of Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. Vs. ACIT 9 Nirma Inds Ltd. Vs. ACIT 95 ITD 199 (Ahd) (SB). Further, 5 ITD 199 (Ahd) (SB). Further, the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in the appellant is also entitled to deduction us 80IA in respect of the Charges recovered from the Contractors at respect of the Charges recovered from the Contractors at respect of the Char…

Fenner (India) Ltd. VS. CIT 241 ITR 803 and Nirma Inds Ltd. v. ACIT 9 Nirma Inds Ltd. Vs. ACIT (5 ITD 199) — Cited in 10 Judgments | BharatTax