How many judgments cite Kerala State Electricity Board v. DCIT?

69 judgments on BharatTax cite Kerala State Electricity Board v. DCIT (329 ITR 91), spanning 2015 to 2025.

Which sections of the Income Tax Act does Kerala State Electricity Board v. DCIT come up under?

It is most often cited in judgments turning on Section 43B, Section 143(1), Section 143(2), Section 143(3), Section 40(a)(ia).

Kerala State Electricity Board v. DCIT

329 ITR 91High Court2010#1632 most cited

What is Kerala State Electricity Board v. DCIT authority for?

Section 43B does not apply to electricity duty collected by an assessee under the Electricity Duty Act, as such amounts are not 'sums payable by the assessee by way of tax or duty'. The decision also clarifies the applicability and calculation of book profits under Section 115JB.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2015 to 2025.

Also referred to as

Kerala State Electricity Board v. DCIT · 329 ITR 91 · Section 43B · Section 115JB · electricity duty collected · sum payable by assessee by way of tax · applicability of Section 43B · Minimum Alternate Tax (MAT) · book profit calculation · Electricity Duty Act · deemed total income · interpretation of 115JB

Sections most often in play

Section 43B Section 143(1)Section 143(2)Section 143(3)Section 40(a)(ia)

Read the full judgment

Issues it is cited on

section 2(7)section 120(4)(b)section 120(1)section 2(7a)section 163 section 2(17)section 115ja section 2(c)section 120 interest u/s 234c section 47 section 156

Judgments citing Kerala State Electricity Board v. DCIT

ACIT, Circle- 25(1), New Delhi vs. Tata Power Delhi Distribution Ltd. (Formely Known As North Delhi Power Ltd.), New Delhi

In the result, both the appeals of the assessee are partly allowed for statistical purposes and both the appeals of the revenue are dismissed

ITA 4453/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Oct 2023AY 2011-12

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Shashi M. Kapila, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT DR

Section 115JSection 143(3)Section 801A

…soever. The same is, accordingly, admitted. 7. In so far as the question of applicability of provisions of section 115JB of the appellant company is concerned, it has been answered by the Hon'ble Kerala High Court in the case of Kerala State Electricity Board 329 ITR 91 in favour of the assessee and against the revenue. The Hon'ble High Court has held as under: "Section on 115JB of the Income-tax Act, 1961creates a legal fiction regarding the total income of assessees which are companies. The book profit of the company is deemed to be the total income of the assessee in the circumstances specified in the section.…

Tata Power Delhi Distribution Ltd., Delhi vs. DCIT, Circle-25(1), Delhi

In the result, both the appeals of the assessee are partly allowed for statistical purposes and both the appeals of the revenue are dismissed

ITA 4098/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Oct 2023AY 2012-13

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Shashi M. Kapila, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT DR

Section 115JSection 143(3)Section 801A

Tata Power Delhi Distribution Ltd., Delhi vs. DCIT, Circle-25(1), Delhi

In the result, both the appeals of the assessee are partly allowed for statistical purposes and both the appeals of the revenue are dismissed

ITA 4097/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Oct 2023AY 2011-12

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Shashi M. Kapila, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT DR

Section 115JSection 143(3)Section 801A

Paschimanchal Vidyut Vitran Nigam Ltd., Meerut vs. DCIT, Circle- 2, Meerut

In the result appeal of the assessee is allowed

ITA 1445/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Feb 2023AY 2013-14

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kedia

For Appellant: C. AFor Respondent: Shri T. Kipgen

Section 4Section 43BSection 5

…called under any the tithe being in force as-provided u/s.43B(a) of the Act. We further find that the issue is squarely covered in favour of the assessee by the decision of Honble Kerala High Court in the case of Kerala State Electricity Board vs. DCIT [2010J 329 ITR 91 (Kerala) wherein the Hon’ble Kerala High Court has held in para 23 to 27 as under: …“23. Coming to the next question of whether Section 43Bof the Act …….. We are therefore of the opinion that Section 43B cannot be invoked in making the assessment of the liability of the appellant under the Income Tax Act with regard to the amounts collected by the…

M/S. Kunnel Engineers and Contractors (P) Ltd vs. The Assistant Commissioner of Income Tax

Appeals are allowed and remanded with the observations as

ITA/66/2020HC Kerala14 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S.KUNNEL ENGINEERS AND CONTRACTORS (P) LTDFor Respondent: THE ASSISTANT COMMISSIONER OF INCOME TAX

Section 143(2)Section 36Section 43B

…on 43B of the Act to the circumstances on hand in para 8 as ground no.7, and in the concluding para as held as follows; “The appellant also placed reliance on a decision of Hon'ble Kerala High Court in the case of Kerala State Electricity Board vs. DCIT 329 ITR 91, wherein Hon'ble High Court stated, we are of the opinion that, when section 43(B)(a) speaks of the sum payable by way of tax etc., the said provision is dealing with the amounts payable to the sovereign, but not amounts payable to the sovereign qua principal. We are therefore of the opinion that Section 438 cannot be invoked in making the as…

Assistant Commissioner of Income Tax, Circle-2, Guwahati vs. Assam Power Distribution Company Limited, Guwahati

In the result, the appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is partly allowed

ITA 256/GTY/2019[2012-13]Status: DisposedITAT Guwahati30 Aug 2022AY 2012-13

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 142(1)Section 143(2)Section 250Section 40Section 43B

…the decision of the Kerala High Court in Page 6 of 13 I.T.A. No.: 256/Gau/2019 C.O. No.: 13/Gau/2019 Assessment Year: 2012-13 M/s. Assam Power Distribution Company Ltd. the case of Kerala State Electricity Board- vs. Deputy Commissioner of Income Tax (2010) 329 ITR 91. From another angle, the electricity duty collected by the licensee from the consumers is so done by the licensee as an agent of the State and, hence, the same cannot be considered to a trading receipt in the hands of the licensee. It does not constitute income of the licensee and cannot be included in the licensee's income for the purpose of comp…

The Principle Commissioner of Income Tax vs. Kerala State Electricity Board

Appeals are dismissed as indicated above

ITA/140/2019HC Kerala06 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Appellant: KERALA STATE ELECTRICITY BOARDFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

Section 143Section 143(3)

…4. By following the ratio laid down in the said judgment, the questions are answered in favour of Assessee and against the Revenue. Income Tax Appeals are dismissed as indicated above. Sd/- S.V.BHATTI JUDGE Sd/- VIJU ABRAHAM JUDGE JS 1 [2010]329 ITR 91(KER) ITA Nos. 21 OF 2020 & 140 OF 2019 -5- APPENDIX OF ITA 140/2019 APPELLANT'S ANNEXURES: ANNEXURE A TRUE COPY OF THE ORDER U/S 143 (3) OF THE INCOME TAX ACT DATED 21.12.2011. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM DATED 24.11.2017. ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPEL…

DCIT 1(2), Mumbai vs. Maharshtra State Electricity Board, Mumbai

In the result , the Cross Objections preferred by the assessee for the Asst Year 2004-05 is partly allowed and Cross Objections preferred by the assessee for the Asst Year 2005-06 is allowed

ITA 1649/MUM/2010[2004-05]Status: DisposedITAT Mumbai21 Apr 2021AY 2004-05

Section 143(3)Section 69

…t had not claimed same in the books of account, that duty was paid to the government in the year under appeal or the subsequent year, that for applicability of section 43B there should be some allowance. He referred to cases of Kerala State Electricity Board (329 ITR 91),Maharashtra State Electricity Distribution Co. Ltd.(ITA/762/Mum/2010-AY-06-07 dated 12.8.2015).DR supported the order of the FAA . 5.3.We have heard the rival submissions and perused the material before us.We find that issue of applicability of the provisions of section 43B of the Act has been discussed and decided by the Hon'ble Kerala High Cour…

Clsa India Ltd, Mumbai vs. Addl CIT, Mumbai

In the result, appeal is partly allowed

ITA 8431/MUM/2010[2006-07]Status: DisposedITAT Mumbai14 Dec 2020AY 2006-07

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Porus Kaka a/wFor Respondent: Shri Anand Mohan

Section 143(3)Section 144C(13)Section 194JSection 40Section 9(1)(vii)

…liability in the Balance Sheet. Therefore, there is no question of making any disallowance under section 43B(a) of the Act. In support of his contention, the leaned Sr. Counsel relied upon the following decisions:– i) Kerala State Electricity Board v/s DCIT, 329 ITR 91 (Ker.) and ii) CIT v/s Noble and Hewitt India Pvt. Ltd., 305 ITR 324 (Del.). 12. The learned Departmental Representative relied upon the observations of the Assessing Officer. 13. We have considered rival submissions in the light of decisions relied upon and perused the material on record. On going through Chapter–VII of Finance (No.2) Act, 2004…

DCIT, Circle- 2, Meerut vs. Paschimanchal Vidyut Vitran Nigam, Meerut

In the result, appeal of Revenue is dismissed

ITA 7308/DEL/2017[2014-15]Status: DisposedITAT Delhi02 Nov 2020AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Sudhanshu Srivastava(Through Video Conferencing) Paschimanchal Vidhyut Vs. Dcit Vitran Nigam Ltd., Circle - 2 C/O. Adv. Vinod Kumar Meerut Goel, 200, Western Kutchery Road, Meerut Pan No. Aaecp 5610 N (Appellant) (Respondent) & Dcit Vs. Paschimanchal Vidhyut Circle - 2 Vitran Nigam Ltd., Meerut C/O. Adv. Vinod Kumar Goel, 200, Western Kutchery Road, Meerut (Appellant) (Respondent) Assessee By Shri Vinod Goel, Adv. Revenue By Smt. Sushma Singh, Cit- D.R. Date Of Hearing: 28/10/2020 Date Of Pronouncement: 02/11/2020

Section 143(3)Section 194JSection 40Section 43B

…of CIT(A), assessee is now before us. 7. Before us, Learned AR reiterated the submissions made before the lower authorities and further placed reliance on the decision of Hon’ble Kerala High Court in the case of Kerala State Electricity Board Vs DCIT (2010) 329 ITR 91. He further submitted that identical issue arose in assessee’s own case in A.Y. 2015-16 and the Hon’ble ITAT vide order dated 16.01.2020 (in ITA No 4980/Del/2018) has decided the issue in Assessee’s favour. He pointed to the relevant findings of the order and further submitted that since the facts of the case under consideration is identical to th…

Paschimanchal Vidhyut Vitran Nigam Ltd., Meerut vs. DCIT, Circle-2, Meerut

In the result, appeal of Revenue is dismissed

ITA 7146/DEL/2017[2014-15]Status: DisposedITAT Delhi02 Nov 2020AY 2014-15

Section 143(3)Section 194JSection 40Section 43B

ACIT, Ltu - 2, Kolkata vs. M/S. Uco Bank, Kolkata

In the result, appeal of the Revenue is dismissed

ITA 585/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jun 2020AY 2011-12

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am Vs. M/S Uco Bank Acit, Ltu-2, Kolkata 10, Btm, Sarani, Kolkata – 700001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu3561B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Vijay Shankar, CITFor Respondent: Shri D. S. Damle, FCA

Section 115JSection 143(3)Section 14ASection 211Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A.L. SAINI, AM Vs. M/s UCO Bank ACIT, LTU-2, Kolkata 10, BTM, Sarani, Kolkata – 700001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACU3561B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant by : Shri Vijay Shankar, CIT Respondent by : Shri D. S. Damle, FCA सुनवाई क" तार"ख / Date of Hearing : 25/02/2020 घोषणा क" तार"ख/Date of Pronouncement : 17/06/2020 आदेश / O R D E R Per Dr. A. L. Saini, AM: The captioned appeal filed by the Revenue pertaining to Assessment Year 2011-12 is directed against the order passed by Commiss…

DCIT/ACIT, Ltu-1, Kolkata vs. M/S. United Bank of India, Kolkata

In the result, the appeal of the revenue is dismissed whereas the cross-objection of the assessee is partly allowed

ITA 806/KOL/2017[2011-12]Status: DisposedITAT Kolkata29 May 2020AY 2011-12

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey, Jm] Assessment Year: 2011-12 D.C.I.T./A.C.I.T, Ltu-1, Kolkata........................................................................................Appellant 6Th Floor, Kendriya Utpad Shulk Bhawan, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107. M/S. United Bank Of India……………………………………………………............................Respondent 16, Old Court House Street, Dalhousie, Kolkata – 700 107 [Pan : Aaacu 5624 P] C.O. No. 47/Kol/2017 (Arising Out Of Ita No. 806/Kol/2017) Assessment Year: 2011-12 M/S. United Bank Of India…………………………………………………….......................Cross-Objector 16, Old Court House Street, Dalhousie, Kolkata – 700 107 [Pan : Aaacu 5624 P] D.C.I.T./A.C.I.T, Ltu-1, Kolkata....................................................................................Respondent 6Th Floor, Kendriya Utpad Shulk Bhawan, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107. Appearances By: Shri I. Jamir, Cit, Dr Appearing On Behalf Of The Revenue Shri Soumitra Choudhury, Advocate Appearing On Behalf Of The Assessee Date Of Concluding The Hearing : February 27, 2020 Date Of Pronouncing The Order : May 29, 2020 Order Per P.M. Jagtap, Vice-(Kz) This Appeal Is Preferred By The Revenue Against The Order Of Ld. Cit (A) – 17, Kolkata Dated 22.12.2016 & The Same Is Being Disposed Of Along With The Cross-Objection Filed By The Assessee Being C.O. No. 47/Kol/2017. 2. The Grounds Raised By The Revenue In Its Appeal Read As Under:

Section 115JSection 1ISection 2(5)Section 211

…ide order dated 7.9.2012 *Maharashtra State Electricity Board vs JCIT reported in (2002) 82 ITD 422 (Mumbai Tribunal) vide order dated 6.8.2001 ITA Nos.1916/K/12 & 113/K/13-C-AM United Bank of India 2 *Kerala State Electricity Board vs DCIT reported in (2010) 329 ITR 91 (Ker) * Indian Bank vs Addl CIT in ITA No. 469 / Mds / 2010 dated 3.8.2011 for Asst Year 2000-01 * Kurung Thai Bank vs JCIT reported in (2012) 49 SOT 12 (Mumbai Tribunal) * Union Bank of India vs ACIT in ITA No. 4702 to 4706 / Mum / 2010 for the Asst Years 2002-03 to 2006-07 * ICICI Lombard General Insurance Co Ltd vs ACIT reported in 2012- TIOL-6…

The ACIT, Kochi vs. M/S.Kunnel Engineers & Contractors P. Ltd, Kochi

ITA 653/COCH/2019[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 43B

…fiduciary even in a case wherein the relationship of the principal and agent is created by a statute. 6. The CIT(A) failed to consider the facts and circumstances of the case that the decision of the Hon'ble High Court of Kerala in KSEB Vs. DCIT reported in 329 ITR 91 is applicable to statutory bodies such as electricity board where the relationship is that of principal and agent, which cannot have application to entities like the assessee, M/s Kunnel Engineers & Contractors P Ltd. 7. The CIT(A) failed to consider the fact that the land is not an asset on which depreciation can be claimed, as the assessee has…

ACIT, Ltu - 2, Kolkata vs. M/S. Uco Bank, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 584/KOL/2018[2010-11]Status: DisposedITAT Kolkata11 Dec 2019AY 2010-11

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 143(3)Section 14ASection 201Section 40

…ITA No. 584/KOL/2018 Assessment Year: 2010-2011 M/s. UCO Bank IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President and Shri A.T. Varkey, Judicial Member I.T.A. No. 584/KOL/2018 Assessment Year: 2010-2011 Assistant Commissioner of Income Tax,....................................Appellant LTU-2, Kolkata, Aayakar Bhawan Poorva, 9 th Floor, Large Tax Payer Unit-2, 110, Shantipally, Kolkata-700107 -Vs.- M/s. UCO Bank,............................................................................Respondent 10, B.T.M. Sarani, Kolkata-700001 [PAN:AAACU3561B] Appearan…

The Dy. CIT, Gandhinagar Circle, Gandhinagar vs. Gujarat Water Supply and Sewerage Board, Gandhinagar

In the result, appeal filed by the Revenue is dismissed

ITA 2751/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad09 Oct 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri O.P. Sharma, CIT/DRFor Respondent: Smt. Arti N. Shah

Section 115JSection 3Section 42(2)Section 77

…06, in the matter of ITO Vs. Gujarat State Road Transport Corporation Ltd. in similar matter appeal was allowed by the Hon'ble Members holding that in these similar matters Hon'ble Karnatka High Court in the case Kerala State Electricity Board Vs. DCIT [2010] 329 ITR 91 (Ker), in view of the decision, case was decided in favour of the assessee and against the revenue. 10. In support of its contention assessee has also filed a copy of 'judgment Damodar Valley Corporation Vs. ACIT [2016] 157 ITD 415/66 taxmann,com25(Kolkata - Trib) in similar circumstances, the case was allowed in favour of the assessee. 11. it was…

Income Tax Officer Ward-1(1)(2), Bangalore vs. M/S Atria Hydel Power Limited, Bangalore

In the result, ITA Nos.534 to 556/Bang/2018 and CO Nos

ITA 114/BANG/2019[2010-11]Status: DisposedITAT Bangalore28 Aug 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Years : 2010-11 Income-Tax Officer, Vs. M/S. Atria Hydel Power Ltd., Ward - 1(1)(2), #1, Palace Road, Bengaluru. Bangalore-560 001. Pan : Aacca 3754 E Appellant Respondent

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT(DR)(ITAT), Bengaluru

Section 115Section 115JSection 143(3)Section 211(2)Section 80I

…with the provisions of the Banking Regulation Act. The ITA provisions of Section 115JB cannot thus be applied to the case of banking company". The Hon'ble Kerala High Court in its recent decision in the case of Kerala State Electricity Board vs. DCIT (2010) - 329 ITR 91 (Ker.) after detailed deliberation and referring the CBDT understanding (Circular No. 762 dated 18.2.1998 - 230 ITR (Statute)- Page 27 of 42 12) that companies engaged in the business of generation and distribution of electricity and enterprises engaged in developing, maintaining and operating infra-structure facility as a matter of policy, are no…

ACIT, Trivandrum vs. Kerala State Electricity Board, Trivandrum

In the result, both the appeals of the Revenue are dismissed

ITA 53/COCH/2019[2006-07]Status: DisposedITAT Cochin08 Aug 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 115JSection 143(3)Section 147Section 148

…the income involving matters which are the subject matters of any appeal, reference or revision, which is chargeable to tax and has escaped assessment." [Emphasis Supplied] 6.6 Further, the Jurisdictional High Court in assessee’s own case reported in (2010) 329 ITR 91 has deleted the addition made u/s. 43B with regard to supply surcharge, inspection fee and electricity duty and liability u/s. 115JB of the Act in favour of the assessee. Being so, in our opinion, re-opening of the assessment is bad in law and hence, the assessment order passed u/s. 147 of the Act vide order dated is 31.12.2010 is quashed. The a…

ACIT, Trivandrum vs. Kerala State Electricity Board, Trivandrum

In the result, both the appeals of the Revenue are dismissed

ITA 52/COCH/2019[2005-06]Status: DisposedITAT Cochin08 Aug 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 115JSection 143(3)Section 147Section 148

ACIT, New Delhi vs. M/S. North Delhi Power Ltd., Delhi

In the result, all the appeals of the assessee in ITA No 2784/DEL/2013, and ITA

ITA 5676/DEL/2013[2009-10]Status: DisposedITAT Delhi14 Jun 2019AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2008-09] & [A.Y 2007-08] & [A.Y 2009-10] Tata Power Delhi Distribution Ltd Vs. The Addl. C.I.T [Earlier Known As North Delhi Power Ltd Range – 13, Ndpl House, Hudson Line, New Delhi Kingsway Camp, New Delhi Pan No: Aabcn 6808 R [A.Y 2008-09] & [A.Y 2007-08] & [A.Y 2009-10] The A.C.I.T Vs. Tata Power Delhi Distribution Ltd Range – 13, [Earlier Known As North Delhi Power Ltd New Delhi Ndpl House, Hudson Line, Kingsway Camp, New Delhi Pan No: Aabcn 6808 R [Appellant] [Respondent]

For Appellant: Shri S.D. Kapila, AdvFor Respondent: Ms.Pramita M. Biswas, CIT- DR

Section 115JSection 2(17)Section 5Section 69

…oever. The same is, accordingly, admitted. 7. In so far as the question of applicability of provisions of section 115JB of the appellant company is concerned, it has been answered by the Hon'ble Kerala High Court in the case of Kerala State Electricity Board 329 ITR 91 in favour of the assessee and against the revenue. The Hon'ble High Court has held as under: “Section on 115JB of the Income-tax Act, 1961creates a legal fiction regarding the total income of assessees which are companies. The book profit of the company is deemed to be the total income of the assessee in the circumstances specified in the section…