SIAL SBEC Bioenergy Ltd. v. DCIT

120 TTJ 711Income Tax Appellate Tribunal2009#7802 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 10B(1)(a)Section 135(5)Section 143(3)Section 144BSection 144CSection 234ASection 234BSection 80-IA

Judgments citing SIAL SBEC Bioenergy Ltd. v. DCIT

M/S. TEGA INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

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

ITA 1875/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Dec 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 144Section 144C(5)Section 92BSection 92CSection 92C(3)

…for the benefits available under section 80IA(4) of the Act.” 8.2. The assessee has also relied upon the decision of the ITAT, Jaipur Bench in the case of Deputy Commissioner of Income-tax vs. Maharaja Shree Umaid Mills Ltd. [2009] 29 SOT 278 (Jaipur)/[2009] 120 TTJ 711 (Jaipur)[30-06-2008]. 8.3. In this respect it is required to examine the provision of sub- section (4) of section 80-IA of the Act which are as under: 8.4. A perusal of the above subsection shows that the intention and the purpose of the legislature for introducing section 80-IA(4) is to develop infrastructure facility in the country. The assesse…

MAYUR UNIQUOTERS LIMITED,JAIPUR vs. COMMISSIONER OF INCOME TAX NFAC, NEW DELHI

Appeals of the assesse are disposed of in the terms indicated as above

ITA 2/JPR/2022[2018-19]Status: DisposedITAT Jaipur09 Nov 2022AY 2018-19
For Appellant: Shri S. S. Nagar, C.AFor Respondent: MonishaChoudhary, JCIT
Section 14ASection 234CSection 80Section 80J

…tion u/s 80-IA on the value of steam used for captive consumption. Further, reliance was also placed on the decision of Hon’ble jurisdictional ITAT in 29 ITANo.2&212/JPR/202 2 MayurUniquotersLtd. V, the case of DCIT –vs.- Maharaja Shree Umaid Mills Ltd (2009) 120 TTJ 711 (JP), at page no. 215 to 218 of PB. Further, it is pertinent to note that the department has not gone to High Court in this case. 18. It has also been submitted that TFH generates Heat energy in the form of Kilocalories/hour and thereafter the same has been converted into the KWH. In respect of steam unit, the assessee has submitted total steam…

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

…आयकरअपीलीयअिधकरण, सुरत"ायपीठ, सुरत INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (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 आ.अ.सं./I.T.(SS).A’s No. 46,47,48,49,1526 & 1527/Ahd/2016 िनधा"रणवष"/Assessment Years: 2007-08 to 2012-13 The ACIT/DCIT, Circle-3, Surat…

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

…आयकरअपीलीयअिधकरण, सुरत"ायपीठ, सुरत INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (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 आ.अ.सं./I.T.(SS).A’s No. 46,47,48,49,1526 & 1527/Ahd/2016 िनधा"रणवष"/Assessment Years: 2007-08 to 2012-13 The ACIT/DCIT, Circle-3, Surat…

ITC LIMITED,KOLKATA vs. ACIT, RG-8, KOLKATA, KOLKATA

Appeal is dismissed

ITA 685/KOL/2014[2009-2010]Status: DisposedITAT Kolkata28 Nov 2018AY 2009-2010

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Md. Usman, CIT DRFor Respondent: Shri J.P. Khaitan, Senior Counsel
Section 143(3)

…drachalam and allowed the deduction by observing as under: "1 find that it has been repeatedly established that steam is power as per the Delhi Tribunal decision in SIAL SBEC Bioenergy Ltd. vs.. DCIT [S3 TT] 866 (2004)] and DCIT v. Maharaja Shree Umaid Mills [120 TTJ 711 (2009)]. Further, the Hon'ble Supreme Court had dismissed the Department's SLP against the judgement of the Madras High Court in the case of Tanfac Industries Ltd. (TC No. 1773 of 2008) [319 ITR 8, 9] wherein the High Court had dismissed the Department's appeal against the decision of the Tribunal which had held the deduction under section 80IA w…

DCIT, CIR-8, KOLKATA, KOLKATA vs. M/S ITC LIMITED, KOLKATA

Appeal is dismissed

ITA 1267/KOL/2014[2009-2010]Status: DisposedITAT Kolkata28 Nov 2018AY 2009-2010

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Md. Usman, CIT DRFor Respondent: Shri J.P. Khaitan, Senior Counsel
Section 143(3)

…drachalam and allowed the deduction by observing as under: "1 find that it has been repeatedly established that steam is power as per the Delhi Tribunal decision in SIAL SBEC Bioenergy Ltd. vs.. DCIT [S3 TT] 866 (2004)] and DCIT v. Maharaja Shree Umaid Mills [120 TTJ 711 (2009)]. Further, the Hon'ble Supreme Court had dismissed the Department's SLP against the judgement of the Madras High Court in the case of Tanfac Industries Ltd. (TC No. 1773 of 2008) [319 ITR 8, 9] wherein the High Court had dismissed the Department's appeal against the decision of the Tribunal which had held the deduction under section 80IA w…

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

…or is used for consumption in its other plant or units; such product should be taken at market price for the purpose of allowing deduction under section 80-I. The assessee also relied the decision of Jaipur ITAT in the case of Maharaja Shree Umaid Mills Ltd. 120 TTJ 711 (Jaipur) wherein it was held as under:- "There is little room for any doubt that scientifically in general parlance, 'production of steam', and 'generation of steam' or for that matter, 'production of electricity' and 'generation of electricity', shall have the same meaning whichever of the two be the item under consideration. In this regard, th…

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

…or is used for consumption in its other plant or units; such product should be taken at market price for the purpose of allowing deduction under section 80-I. The assessee also relied the decision of Jaipur ITAT in the case of Maharaja Shree Umaid Mills Ltd. 120 TTJ 711 (Jaipur) wherein it was held as under:- “There is little room for any doubt that scientifically in general parlance, ‘production of steam’, and ‘generation of steam’ or for that matter, ‘production of electricity’ and ‘generation of electricity’, shall have the same meaning whichever of the two be the item under consideration. In this regard, th…

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

…or is used for consumption in its other plant or units; such product should be taken at market price for the purpose of allowing deduction under section 80-I. The assessee also relied the decision of Jaipur ITAT in the case of Maharaja Shree Umaid Mills Ltd. 120 TTJ 711 (Jaipur) wherein it was held as under:- “There is little room for any doubt that scientifically in general parlance, ‘production of steam’, and ‘generation of steam’ or for that matter, ‘production of electricity’ and ‘generation of electricity’, shall have the same meaning whichever of the two be the item under consideration. In this regard, th…

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

…or is used for consumption in its other plant or units; such product should be taken at market price for the purpose of allowing deduction under section 80-I. The assessee also relied the decision of Jaipur ITAT in the case of Maharaja Shree Umaid Mills Ltd. 120 TTJ 711 (Jaipur) wherein it was held as under:- “There is little room for any doubt that scientifically in general parlance, ‘production of steam’, and ‘generation of steam’ or for that matter, ‘production of electricity’ and ‘generation of electricity’, shall have the same meaning whichever of the two be the item under consideration. In this regard, th…

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

…or is used for consumption in its other plant or units; such product should be taken at market price for the purpose of allowing deduction under section 80-I. The assessee also relied the decision of Jaipur ITAT in the case of Maharaja Shree Umaid Mills Ltd. 120 TTJ 711 (Jaipur) wherein it was held as under:- “There is little room for any doubt that scientifically in general parlance, ‘production of steam’, and ‘generation of steam’ or for that matter, ‘production of electricity’ and ‘generation of electricity’, shall have the same meaning whichever of the two be the item under consideration. In this regard, th…

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

…or is used for consumption in its other plant or units; such product should be taken at market price for the purpose of allowing deduction under section 80-I. The assessee also relied the decision of Jaipur ITAT in the case of Maharaja Shree Umaid Mills Ltd. 120 TTJ 711 (Jaipur) wherein it was held as under:- “There is little room for any doubt that scientifically in general parlance, ‘production of steam’, and ‘generation of steam’ or for that matter, ‘production of electricity’ and ‘generation of electricity’, shall have the same meaning whichever of the two be the item under consideration. In this regard, th…

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

…or is used for consumption in its other plant or units; such product should be taken at market price for the purpose of allowing deduction under section 80-I. The assessee also relied the decision of Jaipur ITAT in the case of Maharaja Shree Umaid Mills Ltd. 120 TTJ 711 (Jaipur) wherein it was held as under:- “There is little room for any doubt that scientifically in general parlance, ‘production of steam’, and ‘generation of steam’ or for that matter, ‘production of electricity’ and ‘generation of electricity’, shall have the same meaning whichever of the two be the item under consideration. In this regard, th…

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

…or is used for consumption in its other plant or units; such product should be taken at market price for the purpose of allowing deduction under section 80-I. The assessee also relied the decision of Jaipur ITAT in the case of Maharaja Shree Umaid Mills Ltd. 120 TTJ 711 (Jaipur) wherein it was held as under:- “There is little room for any doubt that scientifically in general parlance, ‘production of steam’, and ‘generation of steam’ or for that matter, ‘production of electricity’ and ‘generation of electricity’, shall have the same meaning whichever of the two be the item under consideration. In this regard, th…