Jaintia Alloys P Ltd. v. UOI

320 ITR 442High Court2010#15619 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 115JBSection 143(3)Section 144BSection 144C(3)Section 201(1A)Section 234CSection 32(1)(ii)Section 37(1)

Issues it is cited on

profit split methodsection 54esection 115jcsection 54ecfunctional analysisminimum alternate taxsection 40(a)(ii)section 112section 80ib(10)section 115japrejudicial to interest of revenuesection 92f

Judgments citing Jaintia Alloys P Ltd. v. UOI

Shree Cement Limited, Bangur Nagar vs. ACIT, Central Circle, Ajmer

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…also needs to be reduced. It is not the case of the appellant that it is exempt from the provisions of Section 115JB of the Act. Similarly, in all other judgements of Hon’ble High Court in Jaintia Alloys P Ltd vs 183 Shree Cement Limited vs. ACIT UOI (2010) 320 ITR 442 (Gau), Bishnu Krishna Shrestha vs CIT (2019) 414 ITR 405 (Raj), Sidcul Industrial Association vs State of Uttarakhand (2011) 331 ITR 491 (Uttarakhand) pertains to writ petition challenging the vires of Section 115JB. The Courts in above decisions have not examined the provisions of Section 115JB (5) of the Act. Hence, the aforesaid decisions are…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 489 to 492/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2018-19 cuke Assisstant Commissioner of Shree Cement Limited Vs. Income Tax, ADM, Block, Masuda Road, Circle-2 Bangur Nagar, Beawar, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 496 to…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Deputy Commissionerof Income Tax, Circle -2, Ajmer

In the result, the appeal of the Revenue in ITA No

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 489 to 492/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2018-19 cuke Assisstant Commissioner of Shree Cement Limited Vs. Income Tax, ADM, Block, Masuda Road, Circle-2 Bangur Nagar, Beawar, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 496 to…

Shree Cement Limited, Beawar vs. Deputy Commissioner of Income Tax, Ajmer

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

…e in the present case of the appellant: Ld. CIT(A), while deciding the issue against the appellant has relied on the following decisions:- - Sankhla Polymers (P) Ltd. -vs.- ITO (2013) 352 ITR 452 (Kar - HC) - Jaintia Alloys (P) Ltd. & Ors. -vs.- UOI (2010) 320 ITR 442 (Gua - HC) Shree Cement Limited, Beawar. - Bishnu Krishna Shrestha -vs.- CIT & Ors. (2019) 414 ITR 405 (Raj - HC) - Sidcul Industrial Association -vs.- State of Uttarakhand (2011) 331 ITR 491 (Uttarakhand - HC) The appellant would humbly like to submit that the aforesaid decisions are not applicable due to the following reasons :- - In the dec…

M/S. Chheda Electricals and Electronics Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1(1), Pune

In the result, both the appeals are dismissed

ITA 400/PUN/2018[2013-14]Status: DisposedITAT Pune04 May 2022AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 80ASection 80A(1)Section 80A(2)Section 80B(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA Nos. 400 & 668/PUN/2018 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 M/s. Chheda Electricals and Vs. DCIT, Circle-1(1), Electronics Pvt. Ltd., Pune/ Belmont Park, ITO, Ward-1(3), Off Ganeshkhind Road, Pune ICS Colony, Pune 411 007 PAN : AAACC7268D Appellant Respondent Assessee by Shri Kishor Phadke Revenue by Shri Sardar Singh Meena & Shri M.G. Jasnani Date of hearing 02-05-2022 Date of pronouncement 04-05-2022 आदेश / ORDER PER R.S. SYAL, VP : These two ap…

M/S. Chheda Electricals and Electronics Pvt.Ltd, Pune vs. Income-Tax Officer, Ward - 1(3), Pune

In the result, both the appeals are dismissed

ITA 668/PUN/2018[2014-15]Status: DisposedITAT Pune04 May 2022AY 2014-15

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 80ASection 80A(1)Section 80A(2)Section 80B(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA Nos. 400 & 668/PUN/2018 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 M/s. Chheda Electricals and Vs. DCIT, Circle-1(1), Electronics Pvt. Ltd., Pune/ Belmont Park, ITO, Ward-1(3), Off Ganeshkhind Road, Pune ICS Colony, Pune 411 007 PAN : AAACC7268D Appellant Respondent Assessee by Shri Kishor Phadke Revenue by Shri Sardar Singh Meena & Shri M.G. Jasnani Date of hearing 02-05-2022 Date of pronouncement 04-05-2022 आदेश / ORDER PER R.S. SYAL, VP : These two ap…

Jaintia Alloys P Ltd. v. UOI (320 ITR 442) — Cited in 6 Judgments | BharatTax