Principal Commissioner of Income Tax v. Shyama Power India Ltd.

294 Taxmann 652Reported decision#11440 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Issues it is cited on

section 116section 158basection 113explanation to section 37section 150section 56(2)(x)domestic companypanchnamastamp duty valuesection 2(24)(x)section 40a(3)section 50c

Judgments citing Principal Commissioner of Income Tax v. Shyama Power India Ltd.

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 110, 111, 112, 113, 114, 115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bh…

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 110, 111, 112, 113, 114, 115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bh…

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 110, 111, 112, 113, 114, 115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bh…

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 110, 111, 112, 113, 114, 115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bh…

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 110, 111, 112, 113, 114, 115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bh…

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 110, 111, 112, 113, 114, 115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bh…

Greenwood Resorts Private Limited, Guwahati vs. ACIT, Central Circle-1, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 110, 111, 112, 113, 114, 115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bh…

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 110, 111, 112, 113, 114, 115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bh…

Greenwood Resorts Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Guwahati

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 110, 111, 112, 113, 114, 115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bh…

Principal Commissioner of Income Tax v. Shyama Power India Ltd. (294 Taxmann 652) — Cited in 9 Judgments | BharatTax