Sidcul Industrial Association v. State of Uttrakhand

331 ITR 491High Court2011#11544 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 115JBSection 143(3)Section 144BSection 144C(3)Section 201(1A)Section 234CSection 32(1)(ii)Section 37(1)

Issues it is cited on

profit split methodsection 54esection 115jcsection 54ecfunctional analysisminimum alternate taxsection 40(a)(ii)section 112section 80ib(10)section 115japrejudicial to interest of revenuesection 92f

Judgments citing Sidcul Industrial Association v. State of Uttrakhand

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1517/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shree Cement Limited Assistant Commissioner of Vs. Admin Block Masuda Road, Income Tax, Beawar [Raj.] , H. O. Beawar, Central Circle, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…ection 115JB of the Act. Similarly, in all other judgements of Hon’ble High Court in Jaintia Alloys P Ltd vs UOI (2010) 320 ITR 442 (Gau), Bishnu Krishna Shrestha vs CIT (2019) 414 ITR 405 (Raj), Sidcul Industrial Association vs State of Uttarakhand (2011) 331 ITR 491 (Uttarakhand) pertains to writ petition challenging the vires of Section 115JB. The Courts in above decisions have not examined the provisions of Section 115JB (5) of the Act. Hence, the aforesaid decisions are distinguishable and not applicable in the present facts of the assessee. 49. In Ganesh Housing Corporation Limited vs ACIT (2009) 32 S…

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…ection 115JB of the Act. Similarly, in all other judgements of Hon’ble High Court in Jaintia Alloys P Ltd vs UOI (2010) 320 ITR 442 (Gau), Bishnu Krishna Shrestha vs CIT (2019) 414 ITR 405 (Raj), Sidcul Industrial Association vs State of Uttarakhand (2011) 331 ITR 491 (Uttarakhand) pertains to writ petition challenging the vires of Section 115JB. The Courts in above decisions have not examined the provisions of Section 115JB (5) of the Act. Hence, the aforesaid decisions are distinguishable and not applicable in the present facts of the assessee. 49. In Ganesh Housing Corporation Limited vs ACIT (2009) 32 S…

LORDS CHEMICALS LIMITED ,KOLKATA vs. DCIT, CIRCLE - 11(4), KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 2687/KOL/2018[2012-13]Status: DisposedITAT Kolkata10 Nov 2023AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 115JSection 143(2)Section 14ASection 271(1)(c)Section 288ASection 40Section 6Section 80I

…refore, on plain reading of the Act, the assessee cannot deduct the claim u/s 80IC of the Act while calculation of section 115JB. The ld. DR in order to support his contention submitted that in the case of Sidcul Industrial Association order dated 26.11.2010, 331 ITR 491 (Uttrakhand). The facts were identical and in the instant case also assessee had claimed that 80IC is a special provision and the assessee should be allowed to deduct it from profit u/s 115JB of the Act. In the same case the petitioner also contended that section 80ICwas a later insertion, therefore, it was overriding section 115JB of the Act. 5…

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

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

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 152/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shree Cement Limited, Deputy Commissioner of Vs. Bangur Nagar, Admin Block, Income-tax, Circle -2, Post box No. 33, Masuda Road, Ajmer. Beawar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 14…

LAXMI CIVIL ENGINEERING SERVICES PVT.LTD.,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,,

In the result, the appeal filed by the assessee in ITA

ITA 2589/PUN/2016[2013-14]Status: DisposedITAT Pune21 Jun 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.2588 & 2589/Pun/2016 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 Laxmi Civil Engineering Vs. Acit (Central) Circle, Services Pvt. Ltd., Kolhapur. 1148 E, Sykes Extension, Kolhapur- 416001. Pan : Aaacl5602N Appellant Respondent Assessee By : Shri S. N. Puranik Revenue By : Shri Shivraj B Morey Date Of Hearing : 31.05.2022 Date Of Pronouncement : 21.06.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Common Orders Of Ld. Commissioner Of Income Tax (Appeals)- 11, Pune [‘The Cit(A)’] Dated 09.08.2016 For The Assessment Years 2012-13 & 2013-14. 2. Since The Identical Facts & Issues Are Involved In The Above Captioned Two Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.2588/Pun/2016 For The Assessment Year 2012-13 Are Stated Herein.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Shivraj B Morey
Section 143(3)Section 14ASection 37(1)Section 80I

…pens to be a company to which the provisions of Section 115JB is also attracted, levy as indicated therein becomes operative’. Similar view was earlier taken by the Hon’ble Uttarakhand High Court in Sidcul Industrial Association vs. State of Uttrakhand (2011) 331 ITR 491. These judgments make it palpable that deduction u/s.80B/80IC is not available in the computation of book- profit u/s.115JB of the Act. 18. In view of the foregoing discussion, it is clear that for the purpose of calculation of tax liability u/s.115JB of the Act, there is no scope for reducing book profit by the amount of deduction u/s.80IC. The…

LAXMI CIVIL ENGINEERING SERVICES PVT.LTD.,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,,

In the result, the appeal filed by the assessee in ITA

ITA 2588/PUN/2016[2012-13]Status: DisposedITAT Pune21 Jun 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.2588 & 2589/Pun/2016 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 Laxmi Civil Engineering Vs. Acit (Central) Circle, Services Pvt. Ltd., Kolhapur. 1148 E, Sykes Extension, Kolhapur- 416001. Pan : Aaacl5602N Appellant Respondent Assessee By : Shri S. N. Puranik Revenue By : Shri Shivraj B Morey Date Of Hearing : 31.05.2022 Date Of Pronouncement : 21.06.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Common Orders Of Ld. Commissioner Of Income Tax (Appeals)- 11, Pune [‘The Cit(A)’] Dated 09.08.2016 For The Assessment Years 2012-13 & 2013-14. 2. Since The Identical Facts & Issues Are Involved In The Above Captioned Two Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.2588/Pun/2016 For The Assessment Year 2012-13 Are Stated Herein.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Shivraj B Morey
Section 143(3)Section 14ASection 37(1)Section 80I

…pens to be a company to which the provisions of Section 115JB is also attracted, levy as indicated therein becomes operative’. Similar view was earlier taken by the Hon’ble Uttarakhand High Court in Sidcul Industrial Association vs. State of Uttrakhand (2011) 331 ITR 491. These judgments make it palpable that deduction u/s.80B/80IC is not available in the computation of book- profit u/s.115JB of the Act. 18. In view of the foregoing discussion, it is clear that for the purpose of calculation of tax liability u/s.115JB of the Act, there is no scope for reducing book profit by the amount of deduction u/s.80IC. The…

M/S. CHHEDA ELECTRICALS AND ELECTRONICS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, both the appeals are dismissed

ITA 400/PUN/2018[2013-14]Status: DisposedITAT Pune04 May 2022AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 80ASection 80A(1)Section 80A(2)Section 80B(5)Section 80I

…ns to be a company to which the provisions of Section 115JB is also attracted, levy as indicated therein becomes operative’. Similar view was earlier taken by the Hon’ble Uttarakhand High Court in Sidcul Industrial Association vs. State of Uttrakhand (2011) 331 ITR 491. These judgments make it palpable that deduction u/s.80B/80IC is not available in the computation of book-profit u/s.115JB of the Act. 18. In view of the foregoing discussion, it is clear that for the purpose of calculation of tax liability u/s.115JB of the Act, there is no scope for reducing book profit by the amount of deduction u/s.80IC. T…

M/S. CHHEDA ELECTRICALS AND ELECTRONICS PVT.LTD,,PUNE vs. INCOME-TAX OFFICER, WARD - 1(3),, PUNE

In the result, both the appeals are dismissed

ITA 668/PUN/2018[2014-15]Status: DisposedITAT Pune04 May 2022AY 2014-15

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 80ASection 80A(1)Section 80A(2)Section 80B(5)Section 80I

…ns to be a company to which the provisions of Section 115JB is also attracted, levy as indicated therein becomes operative’. Similar view was earlier taken by the Hon’ble Uttarakhand High Court in Sidcul Industrial Association vs. State of Uttrakhand (2011) 331 ITR 491. These judgments make it palpable that deduction u/s.80B/80IC is not available in the computation of book-profit u/s.115JB of the Act. 18. In view of the foregoing discussion, it is clear that for the purpose of calculation of tax liability u/s.115JB of the Act, there is no scope for reducing book profit by the amount of deduction u/s.80IC. T…

Sidcul Industrial Association v. State of Uttrakhand (331 ITR 491) — Cited in 9 Judgments | BharatTax