Spinning Mills (p) Ltd Vs ACIT(340 ITR 477) (iv)Sadbhavengineering Ltd. v. DCIT(

62 SOT 74Income Tax Appellate Tribunal2014#25380 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2017 to 2023.

Judgments citing Spinning Mills (p) Ltd Vs ACIT(340 ITR 477) (iv)Sadbhavengineering Ltd. v. DCIT(

Welspun Corp Ltd, Mumbai vs. DCIT Cen Cir 22, Mumbai

In the result, the appeals filed by the revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 3890/MUM/2016[2008-09]Status: DisposedITAT Mumbai03 Apr 2023AY 2008-09

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadale

Section 143(3)Section 14ASection 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 5063/Mum/2016 (2009-10) ITA No. 5166/Mum/2016 (2011-12) M/s. Welspun Corp Ltd, Vs. DCIT, Central Circle - 7th Floor, Welspun 22, (Now CC – 3(3)) House, Kamala Mill Room No. 465, 4th Compund, SB Marg, Floor,AayakarBhavan, Lower Parel, Mumbai-400020. Mumbai -400013. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACW0744L Appellant .. Respondent ITA No. 5483/Mum/2016 (2009-10) ITA No. 5044/Mum/2016 (2011-12) DCIT, Central Circle - Vs. M/s.Welspun Corp Ltd 22, (Now…

Sagar Powertex Pvt. Ltd. (Earlier Sagar Agencies Pvt.Ltd.), Ahmedabad vs. The Jt.CIT, Range-8, Ahmedabad

In the result, the appeal of the assessee is partly allowed statistical purposes

ITA 304/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad22 Jun 2021AY 2009-10

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.304/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2009-2010 Sagar Powertex Pvt. Ltd., J.C.I.T., (Earlier Sagar Agencies Pvt. Ltd.) Vs. Range-8, 803, Sahajanand Complex, Ahmedabad. Shahibaug Road, Shahiibaug Ahmedabad-380004. Pan: Aadcs0473P

For Appellant: Shri Manish J. Shah, A.RFor Respondent: Shri R.R. Makwana, Sr.D.R

Section 14ASection 40Section 80Section 80I

…years on the windmills installed in Maharashtra. He then concludes that nothing depend on quantum of electricity generated from the windmill leading to the impugned eligible profit. The assessee invites our attention to a co-ordinate bench decision In (2014) 62 SOT 74 (Ahd-Trib) livraj Tea & Industries Ltd. vs. ACIT remitting an identical issue back to the Assessing Officer pertaining to the above sales tax incentive scheme for afresh adjudication after verifying relevant details thereof. We reiterate that such details are also not forthcoming from the instant case records. Learned Departmental Representative is…

Sagar Agencies Pvt.Ltd., Ahmedabad vs. The ACIT., (OSD)Circle-8, Ahmedabad

ITA 493/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad28 Sept 2017AY 2008-09

For Appellant: Shri M. J. Shah, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R

Section 143(3)Section 14ASection 80I

…years on the windmills installed in Maharashtra. He then concludes that nothing depend on quantum of electricity generated from the windmill leading to the impugned eligible profit. The assessee invites our attention to a co-ordinate bench decision in (2014) 62 SOT 74 (Ahd-Trib) Jivraj Tea & Industries Ltd. vs. ACIT remitting an identical issue back to the Assessing Officer pertaining to the above sales tax incentive scheme for afresh adjudication after verifying relevant details thereof. We reiterate that such details are also not forthcoming from the instant case records. Learned Departmental Representative is…