No.18537 of 2009 319 ITR (st.) 8 (Mum-Trib.); (iv) SIAL SBEC Bioenergy Ltd. v. DCIT

29 SOT 278Income Tax Appellate Tribunal2009#15551 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 80-IA Section 80G Section 10B Section 10B(1)(a)Section 135(5)Section 143(2)Section 143(3)Section 144B

Issues it is cited on

section 92ba section 80ia(8)cost plus method section 92f section 80ia(4)specified domestic transaction csr expenditure section 92b cup method deduction under section 80ia eligible business deduction u/s 80ia

Judgments citing No.18537 of 2009 319 ITR (st.) 8 (Mum-Trib.); (iv) SIAL SBEC Bioenergy Ltd. v. DCIT

Satia Industries Limited, Muktsar vs. DCIT/ACIT Circle I, Bathinda

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

ITA 702/ASR/2024[2021-22]Status: DisposedITAT Amritsar16 Dec 2025AY 2021-22

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &

Section 143(3)Section 144C(1)Section 144C(2)Section 144C(5)Section 80Section 80GSection 80ISection 92C

…n u/s. 80IA of the Act in respect of its captive power plant, in accordance with law. Accordingly, ground raised by the assessee is allowed. That the ITAT in the case of DEPUTY COMMISSIONER OF INCOME TAX vs. MAHARAJA SHREE UMAID MILLS LTD. reported in (2009) 29 SOT 278 has held that the stream shall be termed as power and thus, eligible for deduction u/s 80-IA(iv) of Income Tax Act, 1961. The Hon’ble ITAT has pointed out that energy can be of any form, be it mechanical, be it electrical, be it wind or be it thermal. The steam produced by the assessee on the principle of interpretation of statute shall only be te…

M/S. Tega Industries Limited, Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

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

ITA 1875/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Dec 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 144Section 144C(5)Section 92BSection 92CSection 92C(3)

…as power and would qualify for the benefits available under section 80IA(4) of the Act.” 8.2. The assessee has also relied upon the decision of the ITAT, Jaipur Bench in the case of Deputy Commissioner of Income-tax vs. Maharaja Shree Umaid Mills Ltd. [2009] 29 SOT 278 (Jaipur)/[2009] 120 TTJ 711 (Jaipur)[30-06-2008]. 8.3. In this respect it is required to examine the provision of sub- section (4) of section 80-IA of the Act which are as under: 8.4. A perusal of the above subsection shows that the intention and the purpose of the legislature for introducing section 80-IA(4) is to develop infrastructure facility…

K.R.Pulp and Papers Ltd., Delhi vs. ACIT, Central Circle-19, Delhi

ITA 4456/DEL/2024[2020-21]Status: DisposedITAT Delhi04 Jul 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 80ISection 92C

…DCIT reported in 138 Taxmann.com 557 (Delhi –Trib.); (iii) CIT vs Tanfac Industries Ltd. SLP (C) No.18537 of 2009 319 ITR (st.) 8 (Mum-Trib.); (iv) SIAL SBEC Bioenergy Ltd. vs DCIT (2004) 83 TTJ 866 (Delhi); (υ) DCIT vs Maharaja Shree Umaid Mills Ltd. [2009] 29 SOT 278 (Jaipur Trib.); (vi) Tamil Nadu Petro Products Ltd. vs ACIT 238 CTR 454 (Mad); (vii) DCW Ltd. vs Addl.CIT [2010] 37 SOT 322 (Mum.) 16. In view of the above submissions, Ld.AR submits that cost of steam produced in both units cannot be taken at NIL and accordingly, adjustment made by AO/TPO of INR 51,63,85,174/- deserves to be deleted. 17. On the…

K R Pulp and Papers Ltd., Delhi vs. DCIT Central Circle-19, Delhi

ITA 755/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 801ASection 801A(4)(iv)Section 80ISection 92C

…DCIT reported in 138 Tахтапп.com 557 (Delhi –Trib.); (iii) CIT vs Tanfac Industries Ltd. SLP (C) No.18537 of 2009 319 ITR (st.) 8 (Mum-Trib.); (iv) SIAL SBEC Bioenergy Ltd. vs DCIT (2004) 83 TTJ 866 (Delhi); (υ) DCIT vs Maharaja Shree Umaid Mills Ltd. [2009] 29 SOT 278 (Jaipur Trib.); (vi) Tamil Nadu Petro Products Ltd. vs ACIT 238 CTR 454 (Mad); (vii) DCW Ltd. vs Addl.CIT [2010] 37 SOT 322 (Mum.) 16. In view of the above submissions, Ld.AR submits that cost of steam produced in both units cannot be taken at NIL and accordingly, adjustment made by AO/TPO of INR 51,63,85,174/- deserves to be deleted. 17. On the o…

Satia Industries Limited, Muktsar, Punjab vs. DCIT, ACIT Circle 1, Bathinda

In the result, the appeal is partly allowed

ITA 527/ASR/2024[2020-21]Status: DisposedITAT Amritsar28 Feb 2025AY 2020-21

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकरअपीलसं./Ita No. 527/Asr/2024 िनधा"रणवष" / Assessment Year : 2020-21

For Appellant: S/Shri Sudhir SehgalFor Respondent: Shri K. Mehboob Ali Khan, CIT DR

Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 80

…on u/s. 80IA of the Act in respect of its captive power plant, in accordance with law. Accordingly, ground raised by the assessee is allowed. (c) That the ITAT in the case of DY COMMISSIONER OF INCOME TAX vs. MAHARAJA SHREEUMAID MILLS LTD. reported in (2009) 29 SOT 278 has held that the stream shall be termed as power and thus, eligible for deduction u/s 80- IA(iv) of Income Tax Act, 1961. The Hon'ble ITAT has pointed out that energy can be of any form, be it mechanical, be it electrical, be it wind or be it thermal. The steam produced by 527-Asr-2024 Satia Industries, Muktsar 42 the assessee on the principle o…

DCIT 9(2), Mumbai vs. K.P. Power P. Td, Mumbai

In the result, appeal filed by the revenue is hereby dismissed and the appeal filed by the assessee is hereby ordered to be partly allowed

ITA 4518/MUM/2011[2002-03]Status: DisposedITAT Mumbai31 Oct 2018AY 2002-03

Bench: Shri B.R. Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.4518/Mum/2011, 547/Mum/2012 & 1306/Mum/2012 (निर्धारण वर्ा / Assessment Years: 2002-03, 2006-07 & 2007-08) Dcit, Range (9)(2) बिधम/ M/S. K.P. Power Pvt. Ltd. 229-230, 2Nd Floor, Arun Aayakar Bhavan, R. No. Vs. Chambers Tardeo, Mumbai- 218, 2Nd Floor, M.K. Road, 400034. Mumbai-400020. आयकर अपील सं/ I.T.A. Nos.173/Mum/2012 & 1385/Mum/2012 (निर्धारण वर्ा / Assessment Years: 2006-07 & 2007-08) बिधम/ M/S. K.P. Power Pvt. Ltd. Additional Cit Range 9(2) Aayakar Bhavan, 2Nd Floor, 229/230, 2Nd Floor, Arun Vs. Maharishi Karve Road, Chambers Tardeo, Mumbai- Mumbai-400020. 400034. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabck9495M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri S. K. Bepari Assessee By: Shri Girish Dave सुनवाई की तारीख / Date Of Hearing: 07.09.2018 घोषणा की तारीख /Date Of Pronouncement: 31.10.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As The Assessee Have Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals)-20, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2002-03, 2006-07 & 2007-08. Ita. No. 4518/Mum/2011, 547/Mum/2012 & 1306/Mum/2012 173/Mum/2012 & 1385/Mum/2012 A.Ys. 2002-03, 2006-07 & 2007-08

For Appellant: Shri Girish DaveFor Respondent: Shri S. K. Bepari

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

…go. Accordingly, in our view, the three clauses, referred above are mutually exclusive to each other. Our view finds support from the decision of the Jaipur Bench of the Hon'ble ITAT in the case of DCIT Vs. Maharaja Shree Umaid Mills Ltd., reported in (2009) 29 SOT 278, wherein the has observed as under:- "These three types of undertakings referred to in the said sub- clauses (a), (b) and (c) are different and independent of each other. Thus while dealing with one sub-clause, inference need not and cannot be drawn from the other sub- clause." ITA. No. 4518/Mum/2011, 547/Mum/2012 & 1306/Mum/2012 173/Mum/2012 &…