Jodhpur Vidyut Vitran Nigam v. CIT

321 ITR 18Reported decision#24477 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Judgments citing Jodhpur Vidyut Vitran Nigam v. CIT

ACIT., Circle-1(1), Tirupati vs. Southern Power Distribution Company of Andhra Pradesh Limited, Tirupati

In the result, appeal filed by the Revenue is dismissed

ITA 244/HYD/2024[2018-19]Status: DisposedITAT Hyderabad16 Jul 2024AY 2018-19

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.244/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2018-19 ) Acit Vs. Southern Power Circle 1(1) Distribution Company Of Tirupati Andhra Pradesh, Tirupati Pan:Aahcs4056Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A Mohan Acharya राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 10/07/2024 घोषणा की तारीख/Pronouncement: 16/07/2024 आदेश/Order

For Appellant: C.A Mohan AcharyaFor Respondent: : Shri Kumar Pranav, CIT(DR)
Section 43(1)

…ributions received from consumers as income. Therefore, the amount of Rs.58,53,98,095/- added to the total income under the normal provisions, is not correct. The appellant has 'placed reliance on the decision in the case of Jodhpur Vidyut Vitran Nigam Vs CIT 321 ITR 18(2010). 2. Ground No.2 is regarding the treatment of subsidy received under Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) credited to P&L Account amounting to Rs.2,36,64,224/-. This subsidy has been received from the Government towards construction/purchase of fixed assets. The appellant has stated that on receipt of subsidy from Government, the…

DCIT, Circle-2(1), Tirupathi vs. M/S. Southern Power Distribution Company of Andhra Pradesh Limited, Tirupathi

In the result, appeal filed by the assessee is allowed &

ITA 1533/HYD/2013[2007-08]Status: DisposedITAT Hyderabad27 Apr 2018AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmanm/S. Southern Power Vs Dy. Commissioner Of Income Distribution Company Of Tax, Circle 2(1) Andhra Pradesh Ltd Tirupati Tirupati 517 503 Pan: Aahcs 4056 Q Dy. Commissioner Of Vs M/S. Southern Power Distribution Income Tax, Company Of Andhra Pradesh Ltd Circle 2(1) Tirupati 517 503 Tirupati Pan: Aahcs 4056 Q

For Appellant: Shri A.V. RaghuramFor Respondent: Smt. U. Mini Chandran, DR
Section 115JSection 143(3)

…ributions received from consumers as income. Therefore, the amount of Rs.58,53,98,095/- added to the total income under the normal provisions, is not correct. The appellant has 'placed reliance on the decision in the case of Jodhpur Vidyut Vitran Nigam Vs CIT 321 ITR 18(2010). 2. Ground No.2 is regarding the treatment of subsidy received under Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) credited to P&L Account amounting to Rs.2,36,64,224/-. This subsidy has been received from the Government towards construction/purchase of fixed assets. The appellant has stated that on receipt of subsidy from Government, th…

M/S. Southern Power Distribution Company of Andhra Pradesh Ltd., Hyderabad vs. Deputy Commissioner of Income Tax, Hyderabad

In the result, appeal filed by the assessee is allowed &

ITA 1460/HYD/2013[2009-10]Status: DisposedITAT Hyderabad27 Apr 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmanm/S. Southern Power Vs Dy. Commissioner Of Income Distribution Company Of Tax, Circle 2(1) Andhra Pradesh Ltd Tirupati Tirupati 517 503 Pan: Aahcs 4056 Q Dy. Commissioner Of Vs M/S. Southern Power Distribution Income Tax, Company Of Andhra Pradesh Ltd Circle 2(1) Tirupati 517 503 Tirupati Pan: Aahcs 4056 Q

For Appellant: Shri A.V. RaghuramFor Respondent: Smt. U. Mini Chandran, DR
Section 115JSection 143(3)

…ributions received from consumers as income. Therefore, the amount of Rs.58,53,98,095/- added to the total income under the normal provisions, is not correct. The appellant has 'placed reliance on the decision in the case of Jodhpur Vidyut Vitran Nigam Vs CIT 321 ITR 18(2010). 2. Ground No.2 is regarding the treatment of subsidy received under Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) credited to P&L Account amounting to Rs.2,36,64,224/-. This subsidy has been received from the Government towards construction/purchase of fixed assets. The appellant has stated that on receipt of subsidy from Government, th…

Jodhpur Vidyut Vitran Nigam v. CIT (321 ITR 18) — Cited in 3 Judgments | BharatTax