Rashtriya Chemicals & Fertilizers Ltd. v. CIT

91 Taxmann.com 104Reported decision2018#8582 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 10AASection 115JBSection 132Section 133(6)Section 139(5)Section 14ASection 153ASection 32

Issues it is cited on

explanation to section 37third party informationprohibited by lawsection 35(2ab)benchmarking analysisspecified domestic transactionsection 40a(2)(b)section 2(22)deemed dividendsection 2(22)(e)section 10aasection 92ca(3)

Judgments citing Rashtriya Chemicals & Fertilizers Ltd. v. CIT

IPCA LABORATORIES LTD.,MUMBAI vs. DY CIT CC-5(2), MUMBAI

ITA 883/MUM/2021[2014-15]Status: DisposedITAT Mumbai08 Apr 2024AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बिधम/ Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) 2

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) IPCA Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बिधम…

IPCA LABORATORIES LTD.,MUMBAI vs. DY CIT CC-5(2), MUMBAI

ITA 882/MUM/2021[2011-12]Status: DisposedITAT Mumbai08 Apr 2024AY 2011-12

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बिधम/ Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15)

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) IPCA Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बिधम…

IPCA LABORATORIES LTD.,MUMBAI vs. DY CIT -CC-5(2), MUMBAI

In the result, both the appeals of the assessee as well as the revenue for AYs 2009-10, 2010-11, 2011-12, 2012-13 & 2014-15 are partly allowed

ITA 881/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15)

For Appellant: Shri Madhur Agrawal (Adv)For Respondent: Shri K. C Selvamani (DR)
Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) IPCA Laboratories Ltd बिधम/ DCIT, Central Circle-5(2) 19th Floor, Air India 48 Kandivli I…

CIT -CC5(2) CENTRAL RG., -5,, MUMBAI vs. M/S. IPCA LABORATORIES LTD, MUMBAI

ITA 2567/MUM/2021[2011-12]Status: DisposedITAT Mumbai08 Apr 2024AY 2011-12

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15)

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) IPCA Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. Vs.…

DCIT -CC5(2) CENTRAL RG., -5,, MUMBAI vs. M/S. IPCA LABORATORIES LTD, MUMBAI

ITA 2563/MUM/2021[2009-10]Status: DisposedITAT Mumbai08 Apr 2024AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बनाम/ Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15)

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) IPCA Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. बन…

ACC LIMITED,MUMBAI vs. DCIT (LTU), MUMBAI

In the result, appeal filed by department is dismissed

ITA 800/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. DCIT (LTU) 121, Cement House, M.K. Road 29th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 PAN: AAACT1507C (Appellant) (Respondent) Asst. CIT – 3(4) v. M/s. ACC Limited 29th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar, Shri Chai…

ASST. COMMISSIONER OF INCOME TAX-3(4), MUMBAI-400005 vs. M/S. ACC LIMITED, MUMBAI-400020

In the result, appeal filed by department is dismissed

ITA 1171/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. DCIT (LTU) 121, Cement House, M.K. Road 29th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 PAN: AAACT1507C (Appellant) (Respondent) Asst. CIT – 3(4) v. M/s. ACC Limited 29th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar, Shri Chai…

DCIT (LTU-2), MUMBAI vs. IDBI BANK LTD., MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 3849/MUM/2019[2015-16]Status: DisposedITAT Mumbai09 Feb 2021AY 2015-16

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2015-16

For Appellant: Mr. C. Naresh, ARFor Respondent: Mr. V. Sreekar, DR
Section 10(15)Section 10(34)Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2015-16 IDBI Bank Ltd., DCIT – LTU (2), 22nd Floor, IDBI Tower, WTC Vs. 29th Floor, Centre No. 1, World Complex, Cuffe Parade, Trade Centre, Cuffe Parade, Mumbai-400 005. Mumbai-400 005 PAN No. AABCI 8842 G Appellant Respondent Assessment Year: 2015-16 DCIT – LTU (2), IDBI Bank Ltd., 29th Floor, Centre No. 1, World Vs. 22nd Floor, IDBI Tower, WTC Trade Centre, Cuffe Parade, Complex, Cuffe Parade, Mumbai-400 005 Mumbai-400 005. PAN No. AABCI 8842 G Ap…

IDBI BANK LTD.,MUMBAI vs. DCIT (LTU)-2, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 3394/MUM/2019[2015-16]Status: DisposedITAT Mumbai09 Feb 2021AY 2015-16

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2015-16

For Appellant: Mr. C. Naresh, ARFor Respondent: Mr. V. Sreekar, DR
Section 10(15)Section 10(34)Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2015-16 IDBI Bank Ltd., DCIT – LTU (2), 22nd Floor, IDBI Tower, WTC Vs. 29th Floor, Centre No. 1, World Complex, Cuffe Parade, Trade Centre, Cuffe Parade, Mumbai-400 005. Mumbai-400 005 PAN No. AABCI 8842 G Appellant Respondent Assessment Year: 2015-16 DCIT – LTU (2), IDBI Bank Ltd., 29th Floor, Centre No. 1, World Vs. 22nd Floor, IDBI Tower, WTC Trade Centre, Cuffe Parade, Complex, Cuffe Parade, Mumbai-400 005 Mumbai-400 005. PAN No. AABCI 8842 G Ap…

DCIT, FARIDABAD vs. M/S NHPC LTD.,, FARIDABAD

In the result and appeal of the assessee is allowed in part and for statistical purpose

ITA 2786/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Mar 2020AY 2012-13

Bench: Shri G.S. Pannu & Shri K. Narasimha Charyassessment Year: 2012-13

For Appellant: Sh. Nidhi Srivastava, CIT-DRFor Respondent: Sh. Ved Jain, Adv. &
Section 115Section 143(3)Section 14ASection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ NEW DLEHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2012-13 Dy.CIT, Circle-II, M/s NHPC Ltd., NHPC Complex, Block-B, CGO Complex, Vs. Sector-33, Faridabad. NH-IV, Faridabad. PAN:AAACN 0149C (Applicant) (Respondent) Assessment Year: 2012-13 M/s NHPC Ltd., NHPC Complex, Asst. CIT, Sector-33, Faridabad. Vs. Circle-II, Faridabad. PAN:AAACN 0149C (Applicant) (Respondent) Appellant by: Sh. Nidhi Srivastava, CIT-DR Respondent by: Sh. Ved Jain, Adv. & Sh. Himanshu Aggarwal, CA Date of hearing: 12/3…

IDBI BANK LTD.,MUMBAI vs. ACIT (LTU)-2, MUMBAI

In the result this ground of appeal is

ITA 3423/MUM/2018[2008-09]Status: DisposedITAT Mumbai03 Sept 2019AY 2008-09

Bench: Shri R.C. Sharma & Shri Pawan Singh

Section 115JSection 143(3)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “C”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 3423/Mum/2018-(Assessment year: 2008-09) ITA No. 3424/Mum/2018-(Assessment year: 2011-12) ITA No. 3425/Mum/2018-(Assessment year: 2012-13) ITA No. 3426/Mum/2018-(Assessment year: 2013-14) IDBI Bank Ltd., DCIT-Cent. Large Tax Unit, 29th Floor, Centre -1, IDBI Tower, WTC Complex, 22nd Floor, Taxation Cell, WTC Complex, Cuffe Parade, Cuffe Parade, Vs Mumbai-400 005 Mumbai-400 005 PAN : AABCI 18842G APPELLANT RESPONDEDNT ITA No. 4041/Mum/2018-(Assessment year: 2011-12) ITA…

NHPC LTD.,FARIDABAD vs. ACIT, FARIDABAD

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 3738/DEL/2015[2010-11]Status: DisposedITAT Delhi08 May 2019AY 2010-11

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 3650/Del/2015 : Asstt. Year : 2010-11 Dy. Commissioner Of Income Vs M/S Nhpc Ltd., Tax, Circle-Ii, Nhpc Complex, Sector-33, Faridabad Faridabad (Appellant) (Respondent) Pan No. Aaacn0149C Ita No. 3738/Del/2015 : Asstt. Year : 2010-11 M/S Nhpc Ltd., Vs Asstt. Commissioner Of Income Nhpc Complex, 4Th Floor, Tax, Circle-Ii, Finance Div, Sector-33, Faridabad Faridabad-121003 (Appellant) (Respondent) Pan No. Aaacn0149C Assessee By : Sh. Ved Jain, Adv. & Sh. Himanshu Aggarwal, Ca Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing : 06.05.2019 Date Of Pronouncement : 08.05.2019 Order Per N. S. Saini:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Amit Katoch, Sr. DR
Section 115JSection 143(3)Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘C’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member And Sh. N. S. Saini, Accountant Member ITA No. 3650/Del/2015 : Asstt. Year : 2010-11 Dy. Commissioner of Income Vs M/s NHPC Ltd., Tax, Circle-II, NHPC Complex, Sector-33, Faridabad Faridabad (APPELLANT) (RESPONDENT) PAN No. AAACN0149C ITA No. 3738/Del/2015 : Asstt. Year : 2010-11 M/s NHPC Ltd., Vs Asstt. Commissioner of Income NHPC Complex, 4th Floor, Tax, Circle-II, Finance Div, Sector-33, Faridabad Faridabad-121003 (APPELLANT) (RESPONDENT) PAN No. AAACN0149C Assessee by : Sh. Ved Jain, Adv. & Sh. Him…

DCIT, FARIDABAD vs. M/S. NHPC LTD., FARIDABAD

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 3650/DEL/2015[2010-11]Status: DisposedITAT Delhi08 May 2019AY 2010-11

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 3650/Del/2015 : Asstt. Year : 2010-11 Dy. Commissioner Of Income Vs M/S Nhpc Ltd., Tax, Circle-Ii, Nhpc Complex, Sector-33, Faridabad Faridabad (Appellant) (Respondent) Pan No. Aaacn0149C Ita No. 3738/Del/2015 : Asstt. Year : 2010-11 M/S Nhpc Ltd., Vs Asstt. Commissioner Of Income Nhpc Complex, 4Th Floor, Tax, Circle-Ii, Finance Div, Sector-33, Faridabad Faridabad-121003 (Appellant) (Respondent) Pan No. Aaacn0149C Assessee By : Sh. Ved Jain, Adv. & Sh. Himanshu Aggarwal, Ca Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing : 06.05.2019 Date Of Pronouncement : 08.05.2019 Order Per N. S. Saini:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Amit Katoch, Sr. DR
Section 115JSection 143(3)Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘C’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member And Sh. N. S. Saini, Accountant Member ITA No. 3650/Del/2015 : Asstt. Year : 2010-11 Dy. Commissioner of Income Vs M/s NHPC Ltd., Tax, Circle-II, NHPC Complex, Sector-33, Faridabad Faridabad (APPELLANT) (RESPONDENT) PAN No. AAACN0149C ITA No. 3738/Del/2015 : Asstt. Year : 2010-11 M/s NHPC Ltd., Vs Asstt. Commissioner of Income NHPC Complex, 4th Floor, Tax, Circle-II, Finance Div, Sector-33, Faridabad Faridabad-121003 (APPELLANT) (RESPONDENT) PAN No. AAACN0149C Assessee by : Sh. Ved Jain, Adv. & Sh. Him…

Rashtriya Chemicals & Fertilizers Ltd. v. CIT (91 Taxmann.com 104) — Cited in 13 Judgments | BharatTax