SIAL SBEC Bioenergy Ltd. v. DCIT

83 TTJ 866Income Tax Appellate Tribunal2004#8553 most cited

What is SIAL SBEC Bioenergy Ltd. v. DCIT authority for?

Steam generated is considered a form of power for the purpose of claiming deductions under Section 80IA of the Income Tax Act.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,402 Indian tax judgments — from 2017 to 2025.

Also referred to as

SIAL SBEC Bioenergy Ltd vs DCIT · Section 80IA · power · steam · industrial undertaking · deduction · generation of steam · separate undertaking

Judgments citing SIAL SBEC Bioenergy Ltd. v. DCIT

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

…reported in 275 Taxman 78 (Guj. HC); (ii) Nectar Life Sciences Ltd. vs 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 m…

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

…reported in 275 Taxman 78 (Guj. HC); (ii) Nectar Life Sciences Ltd. vs 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 ma…

The ACIT, Vapi Circle, Vapi vs. M/S. N.R. Agarwal Industries Ltd., Vapi

In the result the ground No

ITA 1526/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

…ction under section 80IA(4). The ld. CIT(A) while granting relief to the assessee followed the decision of Jaipur Tribunal in Shree Maharaja Umaid Singh Mills Ltd (120 TTJ 711), Mumbai Tribunal in DCW Ltd (132 TTJ 442), Delhi Tribunal in Sial SBEC Bioenergy ( 83 TTJ 866) and Hon’ble Apex Court in Tanfac Industries Ltd [ SLP (C) No.18537 of 2009]. In the second round the ld. CIT(A) grated again granted relief to the assessee by taking view that for claiming deduction under this section material 36 NR Aggarwal Industries Ltd. Assessment Years: 2007-08 to 2013-14 is generation of power and not form of power. And fu…

N.R. Agarwal Industries Ltd., Vapi vs. The Asstt. Commissioner of Income Tax, Circle-3, Surat

In the result the ground No

ITA 1302/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

…ction under section 80IA(4). The ld. CIT(A) while granting relief to the assessee followed the decision of Jaipur Tribunal in Shree Maharaja Umaid Singh Mills Ltd (120 TTJ 711), Mumbai Tribunal in DCW Ltd (132 TTJ 442), Delhi Tribunal in Sial SBEC Bioenergy ( 83 TTJ 866) and Hon’ble Apex Court in Tanfac Industries Ltd [ SLP (C) No.18537 of 2009]. In the second round the ld. CIT(A) grated again granted relief to the assessee by taking view that for claiming deduction under this section material 36 NR Aggarwal Industries Ltd. Assessment Years: 2007-08 to 2013-14 is generation of power and not form of power. And fu…

The ACIT, Corp Circle-1(1), Kochi, Ernakulam vs. Appolo Tyres Ltd, Ernakulam

In the result, the appeal filed by the Revenue in ITA No

ITA 247/COCH/2018[2006-07]Status: DisposedITAT Cochin21 Mar 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 80I

…ity statement of the gas turbine (both for power and steam generation) along with the certificate of the auditor before the Assessing Officer. Further, the assessee relied on the decision of the ITAT, Delhi Bench in the case of ACIT vs. Sial SBEC Bioenergy (83 TTJ 866)(Del) wherein it was held that steam is a form of energy and thus power from that would qualify for deduction u/s. 80IA. Similarly, the assessee relied on the decision of the ITAT, Mumbai Bench in the case of West Coast Paper Mills Ltd. vs. ACIT (52 taxman.com 268) wherein it was held that deduction u/s. 80IA is allowable in respect of captive p…

Saf Yeast Company P.Ltd, Mumbai vs. Asst CIT Cen Cir 40, Mumbai

In the result the appeal of the assessee for AY 2009-10 is partly allowed

ITA 1875/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 May 2018AY 2009-10

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 80I

…the assessee did not furnish segmental reports as required by Accounting Standard 17. The Ld CIT-DR further submitted that the ITAT had placed reliance on the decision rendered by Delhi bench of Tribunal in the case of SIAL SBEC Bioenergy Ltd Vs. DCIT (2004)(83 TTJ 866) in order to told that “steam” is a form of power as contemplated u/s 80IA of the Act. However in 7 M/s. Saf Yeast Company Private Limited the case of SIAL SBEC Bioenergy Ltd, the assessee therein had created a separate undertaking for generation of steam. However, in the instant case, no separate undertaking was created and hence the assessee ca…

DCIT Cen Cir 40, Mumbai vs. Saf Yeast Co. P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1780/MUM/2014[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…rtaking for the purposes of …………………….. 13. In view of the above provision, he argued that the Parliament has recognised electricity to be one of the forms of power. This interpretation is supported by judgments in the cases of SIAL SBEC Bioenergy Ltd vs DCIT 83 TTJ 866 (Del) and further in West Coast Paper Mills Ltd vs ACIT (2014) 33 ITR (AT) 560 (Mumbai). Even Hon’ble Madras High Court in the case of Tanfac Industries Ltd (Tax Case (A) No 1773 of 2008 and ITA Nos. 1634-1637&1777-1780/Mum/2016 Saf Yeast Company Private Limited (A.Y. 05-06 to 08-09) Tamilnadu Petro Products Ltd 238 CTR 454, which was upheld by Ho…

DCIT Cen Cir 40, Mumbai vs. Saf Yeast Co. P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1778/MUM/2014[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…rtaking for the purposes of …………………….. 13. In view of the above provision, he argued that the Parliament has recognised electricity to be one of the forms of power. This interpretation is supported by judgments in the cases of SIAL SBEC Bioenergy Ltd vs DCIT 83 TTJ 866 (Del) and further in West Coast Paper Mills Ltd vs ACIT (2014) 33 ITR (AT) 560 (Mumbai). Even Hon’ble Madras High Court in the case of Tanfac Industries Ltd (Tax Case (A) No 1773 of 2008 and ITA Nos. 1634-1637&1777-1780/Mum/2016 Saf Yeast Company Private Limited (A.Y. 05-06 to 08-09) Tamilnadu Petro Products Ltd 238 CTR 454, which was upheld by Ho…

DCIT Cen Cir 40, Mumbai vs. Saf Yeast Co. P. Ltd, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1777/MUM/2014[2005-06]Status: DisposedITAT Mumbai24 Nov 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…rtaking for the purposes of …………………….. 13. In view of the above provision, he argued that the Parliament has recognised electricity to be one of the forms of power. This interpretation is supported by judgments in the cases of SIAL SBEC Bioenergy Ltd vs DCIT 83 TTJ 866 (Del) and further in West Coast Paper Mills Ltd vs ACIT (2014) 33 ITR (AT) 560 (Mumbai). Even Hon’ble Madras High Court in the case of Tanfac Industries Ltd (Tax Case (A) No 1773 of 2008 and ITA Nos. 1634-1637&1777-1780/Mum/2016 Saf Yeast Company Private Limited (A.Y. 05-06 to 08-09) Tamilnadu Petro Products Ltd 238 CTR 454, which was upheld by Ho…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1637/MUM/2014[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…rtaking for the purposes of …………………….. 13. In view of the above provision, he argued that the Parliament has recognised electricity to be one of the forms of power. This interpretation is supported by judgments in the cases of SIAL SBEC Bioenergy Ltd vs DCIT 83 TTJ 866 (Del) and further in West Coast Paper Mills Ltd vs ACIT (2014) 33 ITR (AT) 560 (Mumbai). Even Hon’ble Madras High Court in the case of Tanfac Industries Ltd (Tax Case (A) No 1773 of 2008 and ITA Nos. 1634-1637&1777-1780/Mum/2016 Saf Yeast Company Private Limited (A.Y. 05-06 to 08-09) Tamilnadu Petro Products Ltd 238 CTR 454, which was upheld by Ho…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1636/MUM/2014[2007-08]Status: DisposedITAT Mumbai24 Nov 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…rtaking for the purposes of …………………….. 13. In view of the above provision, he argued that the Parliament has recognised electricity to be one of the forms of power. This interpretation is supported by judgments in the cases of SIAL SBEC Bioenergy Ltd vs DCIT 83 TTJ 866 (Del) and further in West Coast Paper Mills Ltd vs ACIT (2014) 33 ITR (AT) 560 (Mumbai). Even Hon’ble Madras High Court in the case of Tanfac Industries Ltd (Tax Case (A) No 1773 of 2008 and ITA Nos. 1634-1637&1777-1780/Mum/2016 Saf Yeast Company Private Limited (A.Y. 05-06 to 08-09) Tamilnadu Petro Products Ltd 238 CTR 454, which was upheld by Ho…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1635/MUM/2014[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…rtaking for the purposes of …………………….. 13. In view of the above provision, he argued that the Parliament has recognised electricity to be one of the forms of power. This interpretation is supported by judgments in the cases of SIAL SBEC Bioenergy Ltd vs DCIT 83 TTJ 866 (Del) and further in West Coast Paper Mills Ltd vs ACIT (2014) 33 ITR (AT) 560 (Mumbai). Even Hon’ble Madras High Court in the case of Tanfac Industries Ltd (Tax Case (A) No 1773 of 2008 and ITA Nos. 1634-1637&1777-1780/Mum/2016 Saf Yeast Company Private Limited (A.Y. 05-06 to 08-09) Tamilnadu Petro Products Ltd 238 CTR 454, which was upheld by Ho…

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1634/MUM/2014[2005-06]Status: DisposedITAT Mumbai24 Nov 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

…rtaking for the purposes of …………………….. 13. In view of the above provision, he argued that the Parliament has recognised electricity to be one of the forms of power. This interpretation is supported by judgments in the cases of SIAL SBEC Bioenergy Ltd vs DCIT 83 TTJ 866 (Del) and further in West Coast Paper Mills Ltd vs ACIT (2014) 33 ITR (AT) 560 (Mumbai). Even Hon’ble Madras High Court in the case of Tanfac Industries Ltd (Tax Case (A) No 1773 of 2008 and ITA Nos. 1634-1637&1777-1780/Mum/2016 Saf Yeast Company Private Limited (A.Y. 05-06 to 08-09) Tamilnadu Petro Products Ltd 238 CTR 454, which was upheld by Ho…

SIAL SBEC Bioenergy Ltd. v. DCIT (83 TTJ 866) — Cited in 13 Judgments | BharatTax