Shree Maheshwar Hydel Power Corporation Ltd. v. CIT

96 Taxmann.com 167High Court2018#13086 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

Judgments citing Shree Maheshwar Hydel Power Corporation Ltd. v. CIT

DCIT- CC- 5(3), MUMBAI vs. IRB JAIPUR DEOLI TOLLWAY LTD., MUMBAI

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

ITA 2542/MUM/2021[2012-13]Status: DisposedITAT Mumbai10 Nov 2022AY 2012-13

Bench: Shri B. R. Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 2542/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) Dcit, Central Circle-5(3) बिधम/ M/S. Irb Jaipur Deoli Tollway Room No. 1906, 19Th Floor, Ltd. Vs. Air India Building, Irb Complex, Chandivali Nariman Point, Mumbai- Village, Andheri, East, 400021. Mumbai-400072. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacci1724Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri P. D. Chougule (Sr. Ar) Assessee By: Shri Nishit Gandhi & Ms. Dhanalaxmi Iyyar सुनवाई की तारीख / Date Of Hearing: 06/10/2022 घोषणा की तारीख /Date Of Pronouncement: 10/11/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)- 53, Mumbai Dated 03.06.2021. 2. The Main Grievance Of The Revenue Is Against The Action Of The Ld. Cit(A) To Have Deleted The Addition Of Rs.4,70,67,196/- Which Was Added By The Ao U/S 56 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

For Appellant: Shri Nishit Gandhi & MsFor Respondent: Shri P. D. Chougule (Sr. AR)
Section 143(3)Section 147Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No. 2542/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) DCIT, Central Circle-5(3) बिधम/ M/s. IRB Jaipur Deoli Tollway Room No. 1906, 19th Floor, Ltd. Vs. Air India Building, IRB Complex, Chandivali Nariman Point, Mumbai- Village, Andheri, East, 400021. Mumbai-400072. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCI1724Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri P. D. Chougule (Sr. AR) Assessee by: Shri Nishit Gandhi & Ms. Dhanalaxmi Iyyar सुनवाई की तारीख…

Shree Maheshwar Hydel Power Corporation Ltd. v. CIT (96 Taxmann.com 167) — Cited in 8 Judgments | BharatTax