JCIT v. Mineral Enterprises Ltd.

144 ITD 680Income Tax Appellate Tribunal2013#22566 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2017 to 2020.

Judgments citing JCIT v. Mineral Enterprises Ltd.

M/S. Maharaja Shree Umaid Mills Ltd. Jaipur, Jaipur vs. DCIT Circle-6, Jaipur, Circle-6

In the result, appeal of the assessee is allowed

ITA 783/JPR/2019[2012-13]Status: DisposedITAT Jaipur26 Feb 2020AY 2012-13

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (CIT) &

Section 115JSection 143(3)Section 147Section 148Section 32

…n following cases:- • PCIT Vs. NTPC Sail Power Co. (P) Ltd. (2019) 178 DTR 53 (Del.) • Principal CIT Vs. Kanishk Steel Industries (2016) 96 CCH 0292 (Mad.) • CIT Vs. Diamines & Chemicals Ltd. (2014) 109 DTR 62 (Guj.) • JCIT Vs. Mineral Enterprises Ltd. (2013) 144 ITD 680 (Bang.) • CIT Vs. VTM Ltd. (2009) 319 ITR 336 (Mad.) • Giriraj Enterprises Vs. DCIT (2017) 149 DTR 95 (Pune) • Sanwaria Agroils Ltd. Vs. ACIT (2017) 165 ITD 604 (Indore) 17. It was further submitted that the expression ‘article or thing’ used in section 32(1)(iia) is not defined in the IT Act, 1961. Supreme Court in case of State of Andhra Prade…

M/S. Sanwaria Agroils Limited, Bhopal vs. The ACIT 1(1), Bhopal

In the result, the appeal of the assessee is partly allowed

ITA 620/IND/2013[2007-08]Status: DisposedITAT Indore04 May 2017AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

Section 143Section 147Section 148Section 234BSection 32

…M/s. Sanwaria Agroil Ltd. / I.T.A. No. 620/Ind/2013 /A.Y.:07-08 Page 1 of 34 आयकर अपीलीय अिधकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE च""मोहन गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A. No. 620/Ind/2013 िनधा"रण वष" /Assessment Year: 2007-08 M/s. Sanwaria Agroils Ltd. ACIT 1(1) Bhopal E-1/1 Arera Colony Bhopal v. अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./PAN: AACSS 1449 N अपीलाथ" क" ओर से/Appellant by Shri Anil Kumar Khabya, CA ""यथ" क" ओर से/Respondent…

ACIT, Kota vs. Mangalam Cement Ltd., Kota

ITA 82/JPR/2014[2008-09]Status: DisposedITAT Jaipur30 Jan 2017AY 2008-09

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri H.V. Gurjar (CIT)

Section 143(3)Section 147Section 148Section 32(1)Section 32(1)(i)Section 32(1)(ii)Section 32(1)(iia)Section 43B

…109 DTR 62 (Guj.) (HC): The assessee already in the business of manufacture of chemicals, is eligible for additional depreciation u/s 32(1)(iia) in respect of windmill electricity generating machinery acquired by it. JCIT vs. Mineral Enterprises Ltd. (2013) 144 ITD 680 (Bang.)(Trib.): The assessee was engaged in manufacture of article or thing. By exercising the option provided under second proviso to rule 5(1A), it claimed additional depreciation on wind mill. The AO disallowed the claim of additional depreciation on wind mill on the ground that provisions of the Act allowed depreciation only in case of any ne…