(i) Assam Carbon Products Ltd. v. ACIT

2 SOT 617Income Tax Appellate Tribunal2005#11875 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2021.

Also reported as

100 TTJ 224

Judgments citing (i) Assam Carbon Products Ltd. v. ACIT

D.C.I.T., Circla-10(2), Kolkata vs. M/S Balarampur Chini Mills Ltd., Kolkata

In the result, the appeal filed by the Revenue is dismissed

ITA 1672/KOL/2019[2016-17]Status: DisposedITAT Kolkata05 May 2021AY 2016-17

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 142(1)Section 143Section 143(2)Section 250Section 3Section 6Section 8Section 80ASection 80ISection 92C

…the price which is ordinarily charged in the open market. This issue also came up for consideration in several decisions of the Tribunal in the undernoted cases: (i) Assam Carbon Products Ltd. vs. ACIT (2006) 100 TTJ 224 (Kol) (ii) JCIT vs. Cipla Ltd. (2005) 2 SOT 617 (Mum) (iii) West Coast Paper Mills Ltd. vs. JCIT (2006) 100 TTJ 833 (Mum) (iv) Addl. CIT vs. Jindal Steel & Power Ltd. (2007) 16 SOT 509 (Del) Furthermore, it appears that during the subsequent assessment year also, the learned Tribunal has also accepted such position and the appeal preferred before this Court which was not pressed by the appeals a…

Deputy Commissioner of Income-Tax, Pune vs. M/S. Advik Hi-Tech Pvt. Ltd., Pune

In the result, the appeal of Revenue is dismissed

ITA 1197/PUN/2017[2012-13]Status: DisposedITAT Pune16 Oct 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Sharad ShahFor Respondent: Ms. Nandita Kanchan
Section 14Section 143(3)Section 14ASection 41(1)Section 80I

…Ltd. reported in 46 SOT 263, wherein the ITAT, on identical issue. 5. Whether on the facts and in the circumstances of the case, the Ld.CIT(A) has failed to consider the decision of the Hon'ble Bombay High Court rendered in the case of Cipla Ltd. reported in 2 SOT 617. 6. Whether on the facts and in the circumstances of the case, the Ld.CIT(A) was justified in holding that discount of Rs. 1,74,59,885/- received on pre-payment of liability under the 'Sales Tax Deferral Scheme', as not a remission or cessation of liability u/s 41(1)? 7. Whether on the facts and circumstances of the case the Ld. CIT(A) erred in del…

Dy. C.I.T. 1(2), Raipur (Cg) vs. M/S Hira Ferro Alloys Ltd., Raipur

In the result, appeal filed for assessment year 2010-11 is dismissed

ITA 360/BIL/2014[2011-12]Status: DisposedITAT Raipur18 Jan 2018AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: NoneFor Respondent: Shri P.K.Mishra, CIT DR
Section 14ASection 801ASection 80ISection 8Q

…ited in l.T.A.18 (Kol) of 2006 6. Thiru Anooran Sugars Limited Vs CIT [227 ITR 432 (SC)] 7.CIT Vs Orient Paper Mills Ltd [176 ITR 110 (SC)] Grindwell Norton [2 SOT 52] 8. West Coast Paper Mills Ltd Vs JCIT reported in 100 TTJ 833 9. CIT vs. Sipla Ltd., (2005) 2 SOT 617 (Mum) 10, Assam Carbon Products Ltd. Vs AC1T 100 TO 224 (Kol ITAT) Assessment Years : 2009-10, 2010-2011& 2011-12 6. After considering the submissions of the assessee and also the judicial decisions relied on before him, the CIT(A) deleted the disallowance made by the Assessing officer by observing as under: “6. I have carefully gone through the…

Dy. C.I.T. 1(2), Raipur (Cg) vs. M/S Hira Ferro Alloys Ltd., Raipur

In the result, appeal filed for assessment year 2010-11 is dismissed

ITA 359/BIL/2014[2010-11]Status: DisposedITAT Raipur18 Jan 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: NoneFor Respondent: Shri P.K.Mishra, CIT DR
Section 14ASection 801ASection 80ISection 8Q

…ited in l.T.A.18 (Kol) of 2006 6. Thiru Anooran Sugars Limited Vs CIT [227 ITR 432 (SC)] 7.CIT Vs Orient Paper Mills Ltd [176 ITR 110 (SC)] Grindwell Norton [2 SOT 52] 8. West Coast Paper Mills Ltd Vs JCIT reported in 100 TTJ 833 9. CIT vs. Sipla Ltd., (2005) 2 SOT 617 (Mum) 10, Assam Carbon Products Ltd. Vs AC1T 100 TO 224 (Kol ITAT) Assessment Years : 2009-10, 2010-2011& 2011-12 6. After considering the submissions of the assessee and also the judicial decisions relied on before him, the CIT(A) deleted the disallowance made by the Assessing officer by observing as under: “6. I have carefully gone through the…

Dy. C.I.T. 1(2), Raipur (Cg) vs. M/S Hira Ferro Alloys Ltd., Raipur

In the result, appeal filed for assessment year 2010-11 is dismissed

ITA 358/BIL/2014[2009-10]Status: DisposedITAT Raipur18 Jan 2018AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: NoneFor Respondent: Shri P.K.Mishra, CIT DR
Section 14ASection 801ASection 80ISection 8Q

…ited in l.T.A.18 (Kol) of 2006 6. Thiru Anooran Sugars Limited Vs CIT [227 ITR 432 (SC)] 7.CIT Vs Orient Paper Mills Ltd [176 ITR 110 (SC)] Grindwell Norton [2 SOT 52] 8. West Coast Paper Mills Ltd Vs JCIT reported in 100 TTJ 833 9. CIT vs. Sipla Ltd., (2005) 2 SOT 617 (Mum) 10, Assam Carbon Products Ltd. Vs AC1T 100 TO 224 (Kol ITAT) Assessment Years : 2009-10, 2010-2011& 2011-12 6. After considering the submissions of the assessee and also the judicial decisions relied on before him, the CIT(A) deleted the disallowance made by the Assessing officer by observing as under: “6. I have carefully gone through the…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…o. Ltd.‘s case: 162 ITR 760 (Guj) vi) CIT vs. Chitram and Co. Pvt. Ltd.: 191 ITR 96 (Mad) vii) DCM Shriram Consolidated Limited: 322 ITR 486 (Del.) viii) Tamilnadu Petro Products Ltd. vs. Asstt. CIT: 238 CTR 454(Mad) ix) Assam Carbon Products Limited V. ACIT: 100 TTJ 224 (Kol) i) In all fairness, the aforesaid issue has been decided against the appellant by the Hon'ble ITAT in the appeal for A.Y. 2006-07 on the mistaken belief that independent supplier of electricity in the area, i.e. Maruti Udyog Ltd., Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010…

DCIT, Cir-11, Kolkata vs. M/S Graphite India Ltd., Kolkata

In the result, assessee’s appeal is partly allowed

ITA 559/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…the price which is ordinarily charged in the open market. This issue also came up for consideration in several decisions of the Tribunal in the undernoted cases:- (i) Assam Carbon Products Ltd vs. ACIT (2006) 100 TTJ 224 (Kol) (ii) JCIT vs. Cipla Ltd. (2005) 2 SOT 617 (Mum) (iii) West Coast paper Mills Ltd. vs. JCIT (2006) 100 TTJ 883 (Mum) (iv) Addl. CIT vs. Jindal Steel 7 Power Ltd. (2007) 16 SOT 509 (Del) Furthermore, it appears that during the subsequent assessment year also, the learned Tribunal has also accepted such position and the appeal preferred before this court which was not pressed by the appeals…

Graphite India Ltd., Kolkata vs. ACIT, R-11, Kolkata

In the result, assessee’s appeal is partly allowed

ITA 305/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…the price which is ordinarily charged in the open market. This issue also came up for consideration in several decisions of the Tribunal in the undernoted cases:- (i) Assam Carbon Products Ltd vs. ACIT (2006) 100 TTJ 224 (Kol) (ii) JCIT vs. Cipla Ltd. (2005) 2 SOT 617 (Mum) (iii) West Coast paper Mills Ltd. vs. JCIT (2006) 100 TTJ 883 (Mum) (iv) Addl. CIT vs. Jindal Steel 7 Power Ltd. (2007) 16 SOT 509 (Del) Furthermore, it appears that during the subsequent assessment year also, the learned Tribunal has also accepted such position and the appeal preferred before this court which was not pressed by the appeals…

Graphite India Ltd., Kolkata vs. ACIT, R-11, Kolkata

In the result, assessee’s appeal is partly allowed

ITA 304/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…the price which is ordinarily charged in the open market. This issue also came up for consideration in several decisions of the Tribunal in the undernoted cases:- (i) Assam Carbon Products Ltd vs. ACIT (2006) 100 TTJ 224 (Kol) (ii) JCIT vs. Cipla Ltd. (2005) 2 SOT 617 (Mum) (iii) West Coast paper Mills Ltd. vs. JCIT (2006) 100 TTJ 883 (Mum) (iv) Addl. CIT vs. Jindal Steel 7 Power Ltd. (2007) 16 SOT 509 (Del) Furthermore, it appears that during the subsequent assessment year also, the learned Tribunal has also accepted such position and the appeal preferred before this court which was not pressed by the appeals…

(i) Assam Carbon Products Ltd. v. ACIT (2 SOT 617) — Cited in 9 Judgments | BharatTax