(i) Assam Carbon Products Ltd vs. ACIT (2006) 100 TTJ 224 (Kol) (ii) JCIT v. Cipla Ltd.

100 TTJ 883Income Tax Appellate Tribunal2006#21823 most cited
3

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

Judgments citing (i) Assam Carbon Products Ltd vs. ACIT (2006) 100 TTJ 224 (Kol) (ii) JCIT v. Cipla Ltd.

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

…sue 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 at that point of time. Therefore, the law has already been settled…

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

…sue 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 at that point of time. Therefore, the law has already been settled…

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

…sue 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 at that point of time. Therefore, the law has already been settled…

(i) Assam Carbon Products Ltd vs. ACIT (2006) 100 TTJ 224 (Kol) (ii) JCIT v. Cipla Ltd. (100 TTJ 883) — Cited in 3 Judgments | BharatTax