National Thermal Power Corporation Ltd. v. Union of India

192 ITR 187High Court#17155 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2019.

Judgments citing National Thermal Power Corporation Ltd. v. Union of India

KHANDESH BUILDERS LTD,JALGAON vs. DCIT, JALGAON

ITA 1170/PUN/2012[2008-09]Status: DisposedITAT Pune14 Mar 2019AY 2008-09

Bench: Shri R. S. Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Sunil Ganoo, AR
Section 115JSection 158A(1)Section 44A

…perusal of the order of Hon'ble Bombay High Court, Aurangabad Bench, the Writ Petition of the assessee was admitted, in view of the S.L.P. on this issue being admitted in the Hon'ble Supreme Court from a decision of the Hon'ble Delhi High Court reported in 192 ITR 187. Further in para no. 5 of the said order categorically states that pendency of the petition does not in any manner provide immunity to the petitioner from paying tax liability as assessed under the provision since the section is in operation w.e.f. 01.04.01. It is correct that the writ petition filed by the assessee has been admitted by the Hon'…

KHANDESH BUILDERS LTD,JALGAON vs. DCIT, JALGAON

ITA 1169/PUN/2012[2005-06]Status: DisposedITAT Pune14 Mar 2019AY 2005-06

Bench: Shri R. S. Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Sunil Ganoo, AR
Section 115JSection 158A(1)Section 44A

…perusal of the order of Hon'ble Bombay High Court, Aurangabad Bench, the Writ Petition of the assessee was admitted, in view of the S.L.P. on this issue being admitted in the Hon'ble Supreme Court from a decision of the Hon'ble Delhi High Court reported in 192 ITR 187. Further in para no. 5 of the said order categorically states that pendency of the petition does not in any manner provide immunity to the petitioner from paying tax liability as assessed under the provision since the section is in operation w.e.f. 01.04.01. It is correct that the writ petition filed by the assessee has been admitted by the Hon'…

KHANDESH BUILDERS LTD,JALGAON vs. DCIT, JALGAON

ITA 1168/PUN/2012[2004-05]Status: DisposedITAT Pune14 Mar 2019AY 2004-05

Bench: Shri R. S. Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Sunil Ganoo, AR
Section 115JSection 158A(1)Section 44A

…perusal of the order of Hon'ble Bombay High Court, Aurangabad Bench, the Writ Petition of the assessee was admitted, in view of the S.L.P. on this issue being admitted in the Hon'ble Supreme Court from a decision of the Hon'ble Delhi High Court reported in 192 ITR 187. Further in para no. 5 of the said order categorically states that pendency of the petition does not in any manner provide immunity to the petitioner from paying tax liability as assessed under the provision since the section is in operation w.e.f. 01.04.01. It is correct that the writ petition filed by the assessee has been admitted by the Hon'…

CIT vs. BHARAT ALUMINIUM CO LTD

ITA/1890/2010HC Delhi11 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 115JSection 143(1)(a)Section 154Section 234CSection 244ASection 254

…by deeming 30% of book profits to be the "total income" chargeable to tax. The amount of tax paid under Section 115JA is held to be a "tax" payable under the Act, as defined in Section 2(43). (See National Thermal Power Corporation Ltd. v. Union of India 192 ITR 187 (Delhi). 15. Again in no uncertain terms, the Apex Court laid down that when tax is paid by the assessee under Section 115JA, he becomes entitled to claim the credit of such tax in the matter prescribed and: “………Such a right gets crystallized no sooner the tax is paid by the assessee under Section 115JA, as per the return of income filed…

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

C.A. No.-010677-010679 - 2010Supreme Court16 Dec 2010
Section 115J

…tion by deeming 30% of book profits to be the “total income” chargeable to tax. The amount of tax paid under Section 115JA is held to be a “tax” payable under the Act, as defined in Section 2(43). [See National Thermal Power Corpn. Ltd. v. Union of India 192 ITR 187 (Delhi)] 6. The relevant provisions under Section 115JAA of the Act, introduced by Finance Act, 1997 w.e.f. 1.4.1997, i.e., applicable for assessment years 1997-98 and onwards, governing the carry forward and set off of credit available in respect of tax paid under Section 115JA, show that when tax is 10 paid by the assessee…

National Thermal Power Corporation Ltd. v. Union of India (192 ITR 187) — Cited in 5 Judgments | BharatTax