Star Paper Mills Ltd. v. DCIT

134 Taxmann.com 177Reported decision2022#8181 most cited

What is Star Paper Mills Ltd. v. DCIT authority for?

The internal Comparable Uncontrolled Price (CUP) method is appropriate for benchmarking the transfer price of power supplied by an eligible unit to a non-eligible unit, where the power is consumed captively by the manufacturing unit.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

Star Paper Mills Ltd. · 134 taxmann.com 177 · section 92BA · section 80IA · transfer pricing · domestic transaction · captive power plant · CUP method · arm's length price

Sections most often in play

Section 115JBSection 14ASection 37(1)Section 80GSection 92BASection 92CA(3)Section 135Section 142(1)

Issues it is cited on

section 80ia(8)section 92basection 92fmat creditspecified domestic transactionsection 135csr expenditurebenchmarking analysisweighted deductionsection 35(2ab)section 92bcup method

Judgments citing Star Paper Mills Ltd. v. DCIT

Principal Commissioner of Income Tax Central 1 Kolkata vs. Rungta Mines Ltd

In the result, these appeals are dismissed and the substantial

ITAT/216/2024HC Calcutta09 Jul 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 260ASection 80Section 80ASection 92BSection 92F

…ITAT NOS. 215, 216 AND 217 OF 2024 REPORTABLE Page 1 of 22 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 23.06.2025 DELIVERED ON:09.07.2025 CORAM: THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/215/2024 (IA NO: GA/2/2024) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 1, KOLKATA VERSUS RUNGTA MINES LIMITED ITAT/216/2024 (IA NO: GA/2/2024) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 1, KOLKATA VERSUS RUNGTA MINES LIMITED ITAT/217/2024 (IA NO:…

Principal Commissioner of Income Tax Central 1 Kolkata vs. Rungta Mines Ltd

In the result, these appeals are dismissed and the substantial

ITAT/215/2024HC Calcutta09 Jul 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 260ASection 80Section 80ASection 92BSection 92F

…ITAT NOS. 215, 216 AND 217 OF 2024 REPORTABLE Page 1 of 22 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 23.06.2025 DELIVERED ON:09.07.2025 CORAM: THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/215/2024 (IA NO: GA/2/2024) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 1, KOLKATA VERSUS RUNGTA MINES LIMITED ITAT/216/2024 (IA NO: GA/2/2024) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 1, KOLKATA VERSUS RUNGTA MINES LIMITED ITAT/217/2024 (IA NO:…

Principal Commissioner of Income Tax Central 1 Kolkata vs. Rungta Mines Ltd

In the result, these appeals are dismissed and the substantial

ITAT/217/2024HC Calcutta09 Jul 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 260ASection 80Section 80ASection 92BSection 92F

…ITAT NOS. 215, 216 AND 217 OF 2024 REPORTABLE Page 1 of 22 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 23.06.2025 DELIVERED ON:09.07.2025 CORAM: THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/215/2024 (IA NO: GA/2/2024) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 1, KOLKATA VERSUS RUNGTA MINES LIMITED ITAT/216/2024 (IA NO: GA/2/2024) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 1, KOLKATA VERSUS RUNGTA MINES LIMITED ITAT/217/2024 (IA NO:…

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

…ITA Nos.755/Del/2022 & 4456/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.755/Del/2022 [Assessment Year : 2017-18] K R Pulp & Papers Ltd., 304, Roots Tower, District Centre, Laxmi Nagar, New Delhi-110092 PAN-AAACK5861C APPELLANT VS DCIT, Central Circle-19, New Delhi RESPONDENT ITA No. 4456/Del/2024 [Assessment Year : 2020-21] K R Pulp & Papers Ltd., 304, Roots Tower, District Centre, Laxmi Nagar, New Delhi-110092 PAN-AAACK5861C APPELLANT VS ACIT, Central Circle-19, New Delhi RESPONDENT Appellant…

Shahi Exports Private Limited, New Delhi vs. Assisstant Commissioner of Income Tax, Central Circle - 8, Delhi

In the result, appeal of the assessee is partly allowed

ITA 5143/DEL/2024[2021-22]Status: DisposedITAT Delhi27 Jun 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2021-22] Shahi Exports Pvt.Ltd., Vs Acit, F-88, Okhla Industrial Area, Central Circle-8, Phase-I, New Delhi-110020. Delhi Pan-Aajcs1175L Appellant Respondent Appellant By Shri Shivam Malik, Adv. Respondent By Shri S.K.Jhadav, Cit Dr Date Of Hearing 01.04.2025 Date Of Pronouncement 27.06.2025 Order

Section 115JSection 143(3)Section 144C(1)Section 144C(5)Section 80ISection 92C

…ITA No.5143/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2021-22] Shahi Exports Pvt.Ltd., vs ACIT, F-88, Okhla Industrial Area, Central Circle-8, Phase-I, New Delhi-110020. Delhi PAN-AAJCS1175L APPELLANT RESPONDENT Appellant by Shri Shivam Malik, Adv. Respondent by Shri S.K.Jhadav, CIT DR Date of Hearing 01.04.2025 Date of Pronouncement 27.06.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the assessment order dated 25.10.2024 passed u/s 14…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle -11(1), Kolkata vs. Philips Carbon Black Ltd, Kolkata

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

ITA 2459/KOL/2024[2021-22]Status: DisposedITAT Kolkata10 Jun 2025AY 2021-22

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Phillips Carbon Black Ltd, Kolkata

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

ITA 2458/KOL/2024[2020-21]Status: DisposedITAT Kolkata10 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle 11(1), Kolkata vs. Phillips Carbon Black Ltd., Kolkata

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

ITA 2457/KOL/2024[2018-19]Status: DisposedITAT Kolkata10 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle 11(1), Kolkata vs. Phillips Carbon Black Ltd, Kolkata

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

ITA 2456/KOL/2024[2017-18]Status: DisposedITAT Kolkata10 Jun 2025AY 2017-18

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

Pcbl Limited, Kolkata vs. A.C.I.T., Circle - 11(1), Kolkata

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

ITA 2034/KOL/2024[2020-2021]Status: DisposedITAT Kolkata10 Jun 2025AY 2020-2021

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 115JSection 143(1)Section 143(2)Section 14ASection 35Section 35(2)(ab)Section 37Section 80GSection 80ISection 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी "द"प कुमार चौबे, "या"यक सद"य एवं "ी संजय अव"थी, लेखा सट"य के सम" [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Sanjay Awasthi,Accountant Member] I.T.A. Nos. 2456 to 2459/Kol/2024 Assessment Years: 2017-18, 2018-19, 2020-21, 2021-22 DCIT, Circle-11(1), Kolkata Vs. Phillips Carbon Black Ltd. (PAN: AABCP 5762 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 2034/Kol/2024 Assessment Year: 2020-21 Phillips Carbon Black Ltd. Vs. ACIT, Circle- 11(1), Kolkata (PAN: AABCP 5762 E) ( अपीलाथ" ) Resp…

Godawari Power and Ispat Ltd., Raipur vs. Deputy Commissioner of Income Tax, National Informatics Center, Delhi

In the result, appeal of the assessee is allowed

ITA 42/RPR/2022[2017-18]Status: DisposedITAT Raipur24 Apr 2023AY 2017-18

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 142(1)Section 143(2)Section 270ASection 80Section 80ISection 92BSection 92C

…आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़विया, लेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.42/RPR/2022 (Assessment Year: 2017-2018) Godawari Power and Ispat Ltd., Vs DCIT, National Informatics Center, Godawari Power and Ispat, Delhi LT Siltara, PMlot No.428/2, Phase-1 Sankara, Raipur-493221 PAN No. :AAACI 7189 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Bhaumik Goda, CA नििााररती की ओर से /Assessee by राजस्व की ओर से /Revenue by : Smt. Ila…

D.C.I.T., Circle-5(1), Kolkata vs. M/S Dhunseri Ventures Ltd.(Formerly:Dhunseri Petrochem Ltd.), Kolkata

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

ITA 1989/KOL/2019[2015-16]Status: DisposedITAT Kolkata29 Aug 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 92C

…ITA No. 1989/KOL/2019 A.Y. 2015-2016 M/s. Dhunseri Venture Ltd. (Formerly :Dhunsari Petrochem Limited) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA [Physical Court Hearing] Before Shri Rajpal Yadav, Vice-President(KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 1989/KOL/2019 Assessment Year: 2015-2016 Deputy Commissioner of Income Tax,.................................................Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- M/s. Dhunseri Ventures Limited,......................................................Respondent (Formerly:…

ACIT, Circle-10(2), Kolkata vs. M/S Philips Carbon Black Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2628/KOL/2019[2013-14]Status: DisposedITAT Kolkata05 Jul 2022AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 2628/Kol/2019 Assessment Year : 2013-14 ACIT, Circle-10(2), Kolkata Vs. M/s Philips Carbon Black Ltd. (PAN: AABCP 5762 E) Appellant Respondent Date of Hearing 11.05.2022 Date of Pronouncement 05.07.2022 For the Appellant Shri Ashim Choudhury, Advocate Shri Kinjal Buria, ACA For the Respondent Shri Manish Kanojia, CITDR Shri Tushar Dhawal Singh, CITDR ORDER Per Shri Rajesh Kumar, AM: This is an appeal preferred by the revenue against the order of the Commissioner…

Star Paper Mills Ltd. v. DCIT (134 Taxmann.com 177) — Cited in 13 Judgments | BharatTax