Kripa Chemicals (P.) Ltd. v. DCIT

88 ITD 200Income Tax Appellate Tribunal2004#12998 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 1961Section 115JBSection 143(3)Section 147Section 148Section 250Section 263Section 37(1)

Issues it is cited on

minimum alternate taxcsr expenditureeligible businessnational faceless assessment centrebest judgment assessmentsection 80iaprincipal commissioner of income-taxgross total incomechange of opinionfaceless assessmentsection 115jsection 115jb

Judgments citing Kripa Chemicals (P.) Ltd. v. DCIT

Bihar State Road Development Corpn.Ltd., Patna vs. CIT (Appeal), Delhi

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 335/PAT/2024[2018-19]Status: DisposedITAT Patna24 Jul 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

…ble Supreme Court in the cases of Cambay Electric Supply Industrial Co. Ltd. v. CIT [1978] 113 ITR 84, CIT Vs. Sterling Foods [1999] 104 Taxman 204 (SC) and the finding of Coordinate Bench of ITAT, Pune in the case of Kripa Chemicals (P.) Ltd. Vs. DCIT [2004] 88 ITD 200 (Pune)(TM) and held that considering the facts, legal provisions and case laws, the income earned by the appellant in nature of interest and other income such as on fixed deposits, saving account, other interest and other income and credited in profit and loss account under the head 'other income' shall not be considered as income derived from the…

Bihar State Road Development Corporation Limited, Patna vs. ACIT, Cor-2, Patna

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 334/PAT/2024[2017-18]Status: DisposedITAT Patna24 Jul 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

…ble Supreme Court in the cases of Cambay Electric Supply Industrial Co. Ltd. v. CIT [1978] 113 ITR 84, CIT Vs. Sterling Foods [1999] 104 Taxman 204 (SC) and the finding of Coordinate Bench of ITAT, Pune in the case of Kripa Chemicals (P.) Ltd. Vs. DCIT [2004] 88 ITD 200 (Pune)(TM) and held that considering the facts, legal provisions and case laws, the income earned by the appellant in nature of interest and other income such as on fixed deposits, saving account, other interest and other income and credited in profit and loss account under the head 'other income' shall not be considered as income derived from the…

Bihar State Road Development Corporation Ltd, Patna vs. ACIT, Cir-2, P)Atna

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 333/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

…ble Supreme Court in the cases of Cambay Electric Supply Industrial Co. Ltd. v. CIT [1978] 113 ITR 84, CIT Vs. Sterling Foods [1999] 104 Taxman 204 (SC) and the finding of Coordinate Bench of ITAT, Pune in the case of Kripa Chemicals (P.) Ltd. Vs. DCIT [2004] 88 ITD 200 (Pune)(TM) and held that considering the facts, legal provisions and case laws, the income earned by the appellant in nature of interest and other income such as on fixed deposits, saving account, other interest and other income and credited in profit and loss account under the head 'other income' shall not be considered as income derived from the…

Bihar State Road Development Corpn. Ltd., Patna vs. ACIT, Circle 2, Patna

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 332/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

…ble Supreme Court in the cases of Cambay Electric Supply Industrial Co. Ltd. v. CIT [1978] 113 ITR 84, CIT Vs. Sterling Foods [1999] 104 Taxman 204 (SC) and the finding of Coordinate Bench of ITAT, Pune in the case of Kripa Chemicals (P.) Ltd. Vs. DCIT [2004] 88 ITD 200 (Pune)(TM) and held that considering the facts, legal provisions and case laws, the income earned by the appellant in nature of interest and other income such as on fixed deposits, saving account, other interest and other income and credited in profit and loss account under the head 'other income' shall not be considered as income derived from the…

Bihar State Road Development Corpn. Ltd., Patna vs. ACIT, Circle 2, Patna

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 331/PAT/2024[2013-14]Status: DisposedITAT Patna24 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

…ble Supreme Court in the cases of Cambay Electric Supply Industrial Co. Ltd. v. CIT [1978] 113 ITR 84, CIT Vs. Sterling Foods [1999] 104 Taxman 204 (SC) and the finding of Coordinate Bench of ITAT, Pune in the case of Kripa Chemicals (P.) Ltd. Vs. DCIT [2004] 88 ITD 200 (Pune)(TM) and held that considering the facts, legal provisions and case laws, the income earned by the appellant in nature of interest and other income such as on fixed deposits, saving account, other interest and other income and credited in profit and loss account under the head 'other income' shall not be considered as income derived from the…

Bihar State Road Development Corporation Limited, Patna vs. ITO Ward 2(1) Patna, Patna

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 330/PAT/2024[2012-13]Status: DisposedITAT Patna24 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

…ble Supreme Court in the cases of Cambay Electric Supply Industrial Co. Ltd. v. CIT [1978] 113 ITR 84, CIT Vs. Sterling Foods [1999] 104 Taxman 204 (SC) and the finding of Coordinate Bench of ITAT, Pune in the case of Kripa Chemicals (P.) Ltd. Vs. DCIT [2004] 88 ITD 200 (Pune)(TM) and held that considering the facts, legal provisions and case laws, the income earned by the appellant in nature of interest and other income such as on fixed deposits, saving account, other interest and other income and credited in profit and loss account under the head 'other income' shall not be considered as income derived from the…

Quadro Info Technologies Pvt. Ltd., Kolkata vs. I.T.O., Ward-1(4), Kolkata

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

ITA 2617/KOL/2019[2011-12]Status: DisposedITAT Kolkata27 Aug 2021AY 2011-12
Section 115JSection 143Section 143(3)Section 250Section 80I

…“Kirpa Chemicals (P) Ltd. Vs. Deputy which SLP rejected), and of ITAT, Pune Bench in the case of “Kirpa Chemicals (P) Ltd. Vs. Deputy which SLP rejected), and of ITAT, Pune Bench in the case of “Kirpa Chemicals (P) Ltd. Vs. Deputy Commissioner of Income-tax’ (88 ITD 200),the interest income and miscellaneous Income cannot be tax’ (88 ITD 200),the interest income and miscellaneous Income cannot be tax’ (88 ITD 200),the interest income and miscellaneous Income cannot be held to be derived from the business of providing infrastructural facilities as there is no direct nexus held to be derived from the business of pr…

DCIT, New Delhi vs. M/S. Sms Paryavaran (P) Ltd., Delhi

Appeal of the Revenue is allowed

ITA 205/DEL/2013[2009-10]Status: DisposedITAT Delhi05 Jun 2018AY 2009-10

Bench: Shri N. K. Saini & Ms Suchitra Kambledcit Vs Sms Paryavaran (P) Ltd. Circle-9(1), Room No. 163, Sh-2, Vardhaman Grand C. R. Building Plaza, Plot No-7, Mangalam New Delhi Place, Sector-3, Rohini Delhi Aaacs2177F (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 80Section 80I

…iew of the ratio of the decisions and particularly of the Hon’ble Madras High Court decision in the case of Pandian Chemicals Ltd (in which SLP rejected), and of ITAT, Pune Bench in the case of "Kirpa Chemicals (P) Ltd. Vs. Deputy Commissioner of Income-tax' (88 ITD 200), the interest income and miscellaneous Income cannot be held to be derived from the business of providing infrastructural facilities as there is no direct nexus between the interest earned arid the business of providing infrastructural facilities. The Assessing Officer further observed that income can be said to be derived from an activity if the…

Kripa Chemicals (P.) Ltd. v. DCIT (88 ITD 200) — Cited in 8 Judgments | BharatTax