Southern Power Distribution Company of AP Ltd. v. DCIT, Circle 2(1), Tripura

93 Taxmann.com 451Reported decision2018#11845 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

section 14bsection 10(33)section 40a(7)wholly and exclusively for businesssection 28(iv)section 43b(b)section 36(2)going concernbusiness expediencysection 36(1)(vii)section 40(a)(i)specified authority

Judgments citing Southern Power Distribution Company of AP Ltd. v. DCIT, Circle 2(1), Tripura

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Vadodara vs. Ambalal Sarabhi Enterprises Limited, Vadodara

ITA 2067/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Vadodara vs. Ambalal Sarabhi Enterprises Limited, Vadodara

ITA 2066/AHD/2016[2005-06]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2005-06

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy. Commissioner of Income Tax, Circle-1(1)(1), Baroda

ITA 1783/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy.Commissioner of Income Tax, Circle-1(1)(1), Baroda

ITA 1782/AHD/2016[2005-06]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2005-06

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

The Dy.Commissioner of Income Tax, Circle-1(1)(1), Vadodara vs. Ambalal Sarabhai Enterprises Limited, Vadodara

ITA 1594/AHD/2016[2004-05]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2004-05

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy. Commissioner of Income Tax-1(1)(1), Baroda

ITA 1291/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2006-07

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy. Commissioner of Income Tax-1(1)(1), Baroda

ITA 1290/AHD/2016[2004-05]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2004-05

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Ambalal Sarabhai Enterprises Limited, Baroda vs. The ACIT., Circle-1(1), Baroda

ITA 1773/AHD/2015[2003-04]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2003-04

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Ambalal Sarabhai Enterprises Limited, Baroda vs. The ACIT., Circle-1(1), Baroda

ITA 1772/AHD/2015[2002-03]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2002-03

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…84 आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A “, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1772/Ahd/2015 1. 2002-03 Ambalal Sarabhai The Enterprises Ltd. ACIT/DCIT Wadi Wadi Circle-1(1)/ Baroda -390 023 Circle-1(1)(1) PAN: AABCA 6893 K Race Course (Assessee) Circle, Baroda – 390007 (Re…

Southern Power Distribution Company of AP Ltd. v. DCIT, Circle 2(1), Tripura (93 Taxmann.com 451) — Cited in 9 Judgments | BharatTax