Saurastra Cement & Chemicals Industries Ltd. v. CIT

80 Taxmann 61High Court1995#7999 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2023.

Sections most often in play

Section 80-IAB

Issues it is cited on

section 80j(6a)section 80jsection 288annual valuesection 80ia(4)going concerninfrastructure facilityright to receivesection 139(5)deduction u/s 80iaeligible businessrule of consistency

Judgments citing Saurastra Cement & Chemicals Industries Ltd. v. CIT

ACIT Special Range-3, New Delhi vs. Delhi Tourism & Transportation Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5922/DEL/2019[2016-17]Status: DisposedITAT Delhi14 Sept 2023AY 2016-17

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

Addi. CIT Spl. Range-3, New Delhi vs. Delhi Tourism & Transportation Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5920/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

Delhi Tourism & Transportation Development Corporation Ltd., New Delhi vs. DCIT Circle-10(1), New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5509/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

Delhi Tourism Transportation and Development Corporation Ltd., New Delhi vs. Addl.CIT, Special Range-3, New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5167/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 4737/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 4100/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Sept 2023AY 2013-14

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 184/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Sept 2023AY 2014-15

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

Bhavan Lakhman Ravaria, Mumbai vs. ITO Ward, 21(3)(1). Mumbai, Mumbai

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

ITA 1127/MUM/2022[2011-12]Status: DisposedITAT Mumbai17 Apr 2023AY 2011-12

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blebhavan Lakhman Ravaria V. Income Tax Officer- 21(3)(1) 401, D Wing, Golden Oak Mumbai Opposite D-Mart, Powai Hiranandani, Mumbai Maharashtra - 400076 Pan: Acwpr6513M (Appellant) (Respondent) Assessee Represented By : Shri Khushiram Jadhwani Department Represented By : Shri Chetan M. Kacha

Section 133(6)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Bhavan Lakhman Ravaria v. Income Tax Officer- 21(3)(1) 401, D Wing, Golden Oak Mumbai Opposite D-Mart, Powai Hiranandani, Mumbai Maharashtra - 400076 PAN: ACWPR6513M (Appellant) (Respondent) Assessee Represented by : Shri Khushiram Jadhwani Department Represented by : Shri Chetan M. Kacha Date of Hearing : 09.03.2023 Date of Pronouncement : 17.04.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of Learned…

Maharashtra State Road Development Corporation Ltd, Mumbai vs. Addl CIT 5(2), Mumbai

The appeal is allowed

ITA 3485/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Apr 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Maharashtra State Road The Addl. Commissioner Of Development Corporation Ltd. Income Tax Priyadarshini Park, Central Circle 5(2) Vs. Aayakar Bhavan, 5Th Floor, Napeansea Road, Mumbai-400 036 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaacm6833C

For Appellant: Shri Dalpat Shah &For Respondent: Shri Parag Vyas, Spl. Counsel
Section 143Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI AMARJIT SINGH, JM Maharashtra State Road The Addl. Commissioner of Development Corporation Ltd. Income Tax Priyadarshini Park, Central Circle 5(2) Vs. Aayakar Bhavan, 5th Floor, Napeansea Road, Mumbai-400 036 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACM6833C Assessee by : Shri Dalpat Shah & Shri B.S. Sharma, CAs’ Revenue by : Shri Parag Vyas, Spl. Counsel Date of hearing: 13.04.2022 Date of pronouncement : 28.04.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Maharashtra State R…

Cybermate Infotek Limited, Hyderabad vs. Income Tax Officer, Ward-1(4), Hyderabad

In the result, appeal of the assessee allowed for statistical purposes in above terms

ITA 2256/HYD/2018[2013-14]Status: DisposedITAT Hyderabad17 Sept 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2013-14 Cybermate Infotek Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(4), Hyderabad. Pan – Aabcc 4776F (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 24/08/2021 Date Of Pronouncement: 21/09/2021

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 143(3)Section 37

…d, ITA no. 2126/Kol/2017. 4. Mahanagar Gas Ltd., 42 Taxmann.com 40 5. Fact Securities, 61 Taxmann.com 192 6. Pharmacia Health Care Ltd., 7. CIT Vs. Jagatjit Industries Ltd., ITA No. 848/2010 (HC Delhi) 8. Saurashtra Cement & Chemical Industries Ltd., Vs. CIT, 80 Taxmann 61 )HC Gujarat) 6.4 On the other hand, the ld. DR relied on the orders of revenue authorities and submitted that the assessee failed to substantiate its claim before the authorities below by :- 4 -: BiologicHyderabad. way of documentary evidence, therefore, the revenue authorities have rightly made the disallowance. 6.5 We have considered the r…

M/S. Stp Limited, Kolkata vs. DCIT, Circle-10, Kolkata

In the result, appeal filed by the assessee is dismissed

ITA 749/KOL/2017[2011-12]Status: DisposedITAT Kolkata05 Feb 2020AY 2011-12

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am Vs. Dcit, Circle-10, Kolkata M/S Stp Limited C/O. G.P. Agarwal & Associates, 7A, Kiran Shankar Ray Road, 2Nd Floor, Kol-1. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecs6339M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri D. K. Kothari, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A.L. SAINI, AM Vs. DCIT, Circle-10, Kolkata M/s STP Limited C/o. G.P. Agarwal & Associates, 7A, Kiran Shankar Ray Road, 2nd Floor, Kol-1. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECS6339M .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant by : Shri D. K. Kothari, FCA Revenue by : Smt. Ranu Biswas, Addl. CIT सुनवाई क" तार"ख / Date of Hearing : 11/11/2019 घोषणा क" तार"ख/Date of Pronouncement : 05/02/2020 आदेश / O R D E R Per Dr. A. L. Saini, AM: The captioned appeal filed by the assessee, pertaining to Assessment Yea…

The DCIT, (OSD), Circle-8, Ahmedabad vs. Zydus Infrastructure Pvt.Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 1088/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad02 Feb 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No.1088/Ahd/2015 ("नधा"रण वष" / Assessment Year: 2011-12)

For Appellant: Shri Jigar M. Patel, A.RFor Respondent: Shri Dinesh Singh, Sr. DR
Section 143(3)Section 80Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD सव"ी राजपाल यादव, "या"यक सद"य एवं "द"प कुमार के"डया, लेखा सद"य के सम" BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1088/Ahd/2015 ("नधा"रण वष" / Assessment Year: 2011-12) The DCIT, Circle-4(1)(2), Zydus Infrastructure बनाम/ Ahmedabad Pvt. Ltd., Zydus Tower, Vs. Opp. Iskon Temple Satellite Cross Roads, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACZ0629H .. (""यथ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant by : S…

DCIT, Circle-10, Kolkata vs. M/S. Associated Pigments Ltd., Kolkata

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

ITA 2042/KOL/2014[2011-2012]Status: DisposedITAT Kolkata03 Jan 2018AY 2011-2012

Bench: : Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

For Appellant: Shri Saurabh Kumar, Addl. CIT (DR)For Respondent: M.Satnaliwala, FCA

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA Before : Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 2042/Kol/2014 A.Y : 2011-12 D.C.I.T., Cir-10, Kolkata, P-7, Chowringhee Square,3rd Floor Kolkata-700 069. Appellant -Vs- M/s. Associated Pigments Ltd. 18/1A, Hindusthan Road, Kolkata-29 PAN: AACCA 4246 P. Respondent Appearances by: For the Appellant: Shri Saurabh Kumar, Addl. CIT (DR) For the Respondent: M.Satnaliwala, FCA Date of hearing : 10-10-2017 Date of pronouncement : 03-01-2018 Shri. S.S.VISWANETHRA RAVI, JM: This appeal by t…

The ITO, Ward-8(4), Ahmedabad vs. Zydus Infrastructure Pvt.Ltd., Ahmedabad

In the result ground no. 3 (a) of Revenue is dismissed

ITA 2236/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad27 Oct 2017AY 2010-11

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad)

For Appellant: Shri K. Madhusudan, Sr. D.RFor Respondent: Shri Jigar M. Patel, A.R
Section 80Section 80A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 2236/AHD/2014 (Assessment Year: 2010-11) The I.T.O. Ward-8(4), V/S Zydus Infrastructure Pvt. Ahmedabad Ltd. Zydus Tower, Opp. ISCON Temple, Satellite Cross Road, Ahmedabad- 15 (Appellant) (Respondent) PAN: AAACZ0629H Appellant by : Shri K. Madhusudan, Sr. D.R. Respondent by : Shri Jigar M. Patel, A.R. (आदेश)/ORDER Date of hearing : 25 -10-2017 Date of Pronouncement : 27-10-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. This appeal by the Revenue i…

Saurastra Cement & Chemicals Industries Ltd. v. CIT (80 Taxmann 61) — Cited in 14 Judgments | BharatTax