Gas Ltd. v. DCIT

221 Taxmann 80High Court2014#5085 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 36(1)(iii)Section 143(3)Section 153A(1)(b)Section 195Section 35DSection 37(1)Section 40(a)(ia)Section 40A(2)(b)

Issues it is cited on

section 35abbsection 35ddsection 5(2)(b)waiver of loanclarificatory amendmentsection 40a(ia)azadi bachao andolanshort deduction of taxsection 80ia(4)section 194hsection 5(2)right to receive

Judgments citing Gas Ltd. v. DCIT

DCIT-5(2)(2), MUMBAI vs. M/S VODAFONE IDEA LTD., MUMBAI

In the result, the ground no

ITA 2987/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16
Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LTD),MUMBAI vs. DCIT - 14(2)(1), MUMBAI

In the result, the ground no

ITA 2150/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16
Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\n\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\n\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\n\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\n\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\n…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

In the result, the ground no

ITA 2179/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Jul 2025AY 2013-14
Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

In the result, the ground no

ITA 2178/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12
Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

IDEA CELLULAR LTD.,MUMBAI vs. DCIT - 14(2)(1), MUMBAI

In the result, the ground no

ITA 1777/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15
Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

IDEA CELLULAR LTD.,MUMBAI vs. DCIT - 14(2)(1), MUMBAI

In the result, the ground no

ITA 1775/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12
Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

In the result, the ground no

ITA 5945/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13
Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

IDEA CELLULAR LTD,MUMBAI vs. ACIT HQ (JUDL.) TO CIT-14, MUMBAI

In the result, the ground no

ITA 5765/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13
Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\n\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\n\nITA No. 1775/Mum/2018 & Ors. (A.Y. 2011-12 to 2015-16)\nVodafone Idea Limited (formerly Idea Cellular Ltd.)\n\nITA No. 2987/Mum/2019;\n(Assessment Year: 2015-16)\n\nDCIT-5(2)(2), Mumbai\n525, Aayakar Bhavan, 5th Floor, M. K.\nRoad, Mumbai – 400 020.\nM/s. Vodafone Idea Limited\n(Formerly known as M/s. Idea\nCellular Ltd.)\nVs.\n10th Floor, Birla Centurion Mills\nCompound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\n\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\n…

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 366/RJT/2017[2013-14]Status: DisposedITAT Rajkot17 Mar 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 236/RJT/2016[2012-13]Status: DisposedITAT Rajkot17 Mar 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 235/RJT/2016[2011-12]Status: DisposedITAT Rajkot17 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 234/RJT/2016[2010-11]Status: DisposedITAT Rajkot17 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 233/RJT/2016[2009-10]Status: DisposedITAT Rajkot17 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

KANDLA EXPORT CORPORATION,,GANDHIDHAM vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.-2(3),, AHMEDABAD

In the result, the summaries and concise ground No

ITA 155/RJT/2016[2012-13]Status: DisposedITAT Rajkot28 Feb 2025AY 2012-13

Bench: Dr. Arjun Lal Saini, Am.& Dinesh Mohan Sinha, Jm आयकरअपीलसं./It(Ss)A No.135/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) The Deputy Commissioner Of Vs. Kandla Exports Corporation Income – Tax, Central Circle – 2(3), Plot No. 18, Maitri Bhavan, 3Rd Floor, A – 305, Aayakar Bhavan, Sector – 8, Gandhidham, Ahmedabad – 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent) आयकरअपीलसं./It(Ss)A No.136/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Deputy Commissioner Of Kandla Exports Corporation Vs Income – Tax, Central Circle – Plot No. 18, Maitri Bhavan, . 2(3), 3Rd Floor, A – 305, Aayakar Sector – 8, Gandhidham, Bhavan, Ahmedabad - 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM.& DINESH MOHAN SINHA, JM आयकरअपीलसं./IT(SS)A No.135/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) The Deputy Commissioner of Vs. Kandla Exports Corporation Income – tax, Central Circle – 2(3), Plot No. 18, Maitri Bhavan, 3rd Floor, A – 305, Aayakar Bhavan, Sector – 8, Gandhidham, Ahmedabad – 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACFK1906F (Assessee) (Respondent) आयकरअपीलसं./IT(SS)A No.136/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Deputy Commissioner of Ka…

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 336/KOL/2020[2014-15]Status: DisposedITAT Kolkata20 Jan 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 250Section 43B

…ITA Nos. 33, 334, 335 & 336/KOL/2020 Assessment Years: 2007-2008, 2009-10, 2012-13 & 2014-2015 The West Bengal Power Development Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 333, 334, 335 & 336/KOL/2020 Assessment Years: 2007-08, 09-10, 12-13 & 2014-15 The West Bengal Power Development Corporation Limited.....................................................Appellant Plot No.3/C, Block-LA, Bidyut Unnayan Bhawan, Sector-III, Salt Lake City, Kolkata-700098 [PAN: AABCT3027C] -Vs.- Deputy…

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 335/KOL/2020[2012-13]Status: DisposedITAT Kolkata20 Jan 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 250Section 43B

…ITA Nos. 33, 334, 335 & 336/KOL/2020 Assessment Years: 2007-2008, 2009-10, 2012-13 & 2014-2015 The West Bengal Power Development Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 333, 334, 335 & 336/KOL/2020 Assessment Years: 2007-08, 09-10, 12-13 & 2014-15 The West Bengal Power Development Corporation Limited.....................................................Appellant Plot No.3/C, Block-LA, Bidyut Unnayan Bhawan, Sector-III, Salt Lake City, Kolkata-700098 [PAN: AABCT3027C] -Vs.- Deputy…

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 334/KOL/2020[2009-10]Status: DisposedITAT Kolkata20 Jan 2023AY 2009-10

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 250Section 43B

…ITA Nos. 33, 334, 335 & 336/KOL/2020 Assessment Years: 2007-2008, 2009-10, 2012-13 & 2014-2015 The West Bengal Power Development Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 333, 334, 335 & 336/KOL/2020 Assessment Years: 2007-08, 09-10, 12-13 & 2014-15 The West Bengal Power Development Corporation Limited.....................................................Appellant Plot No.3/C, Block-LA, Bidyut Unnayan Bhawan, Sector-III, Salt Lake City, Kolkata-700098 [PAN: AABCT3027C] -Vs.- Deputy…

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 333/KOL/2020[2007-08]Status: DisposedITAT Kolkata20 Jan 2023AY 2007-08

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 250Section 43B

…ITA Nos. 33, 334, 335 & 336/KOL/2020 Assessment Years: 2007-2008, 2009-10, 2012-13 & 2014-2015 The West Bengal Power Development Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 333, 334, 335 & 336/KOL/2020 Assessment Years: 2007-08, 09-10, 12-13 & 2014-15 The West Bengal Power Development Corporation Limited.....................................................Appellant Plot No.3/C, Block-LA, Bidyut Unnayan Bhawan, Sector-III, Salt Lake City, Kolkata-700098 [PAN: AABCT3027C] -Vs.- Deputy…

THE TATA POWER CO. LTD,MUMBAI vs. ACIT 2(3), MUMBAI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 3452/MUM/2012[2006-07]Status: DisposedITAT Mumbai29 Nov 2019AY 2006-07

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM ITA No.3453/Mum/2012 (Assessment Year :2007-08) & The Tata Power Co. Ltd Vs. The Asst. Commissioner of Corporate Center Income Tax Block B, 5th Floor Circle 2(3), 34, Sant Tukaram Road, Aayakar Bhavan Carnac Bunder Maharshi Karve Road Mumbai – 400 009 Mumbai – 400 020 PAN/GIR No. AAACT0054A (Appellant) .. (Respondent) & The Asst. Commissioner Vs. The Tata Power Co. Ltd of Income Tax Corporate Center Block B, 5th Floor Circle 2(3), Aayakar Bhavan 34, Sant Tukaram Road, Maharshi Karve Road Carnac Bunder Mum…

WEST BENGAL AGRO INDUSTRIES CORPORATION LTD.,,KOLKATA vs. PRINCIPAL CIT - 6, KOLKATA, KOLKATA

Appeal is allowed

ITA 963/KOL/2018[2013-14]Status: DisposedITAT Kolkata27 Nov 2019AY 2013-14

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year: 2013-14

Section 143(3)Section 263Section 263(1)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member Assessment Year: 2013-14 West Bengal Agro Industries Principal Commissioner of बनाम Corporation Ltd., 23 B.N.S. Income Tax-6, P-7, / Road, 3rd Floor, V/s. Chowringhee Square, Kolkata-700 001 Kolkata-700 069 [PAN No.AAACW 3323 M] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri V.N. Dutta, Advocate अपीलाथ" क" ओर से/By Appellant Shri Radhey Shyam, CIT-DR ""यथ" क" ओर से/By Respondent 18-09-2019 सुनवाई क" तार"ख/Date of Hearing 2…

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