DCIT, CHENNAI vs. NEYVELI LIGNITE CORPORATION LIMITED, NEYVELI

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

80I and 80J, have consistently held that expansion in production of the existing product in a geographically separate and independent undertaking will be entitled to relief under those sections. In fact, the heading of these section as well as 80-lA is “Deduction in respect of profits and gains from industrial undertakings or enterprise engaged in infrastructure development

DCIT, CHENNAI vs. M/S. NEYVELI LIGNITE CORPORATION LIMITED, NEYVELI

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

80I and 80J, have consistently held that expansion in production of the existing product in a geographically separate and independent undertaking will be entitled to relief under those sections. In fact, the heading of these section as well as 80-lA is “Deduction in respect of profits and gains from industrial undertakings or enterprise engaged in infrastructure development

DCIT, CHENNAI vs. M/S. NEYVELI LIGNITE CORPORATION LIMITED, NEYVELI

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

80I and 80J, have consistently held that expansion in production of the existing product in a geographically separate and independent undertaking will be entitled to relief under those sections. In fact, the heading of these section as well as 80-lA is “Deduction in respect of profits and gains from industrial undertakings or enterprise engaged in infrastructure development

DCIT, CHENNAI vs. M/S. NEYVELI LIGNITE CORPORATION LIMITED, NEYVELI

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

80I and 80J, have consistently held that expansion in production of the existing product in a geographically separate and independent undertaking will be entitled to relief under those sections. In fact, the heading of these section as well as 80-lA is “Deduction in respect of profits and gains from industrial undertakings or enterprise engaged in infrastructure development

NEYVELI LIGNITE CORPORATION LTD.,CUDDALORE vs. DCIT, CHENNAI

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

80I and 80J, have consistently held that expansion in production of the existing product in a geographically separate and independent undertaking will be entitled to relief under those sections. In fact, the heading of these section as well as 80-lA is “Deduction in respect of profits and gains from industrial undertakings or enterprise engaged in infrastructure development

NLC INDIA LTD.,NEYVELI vs. DCIT LTU II, CHENNAI

In the result, the appeals filed by the Revenue for both assessment years are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

80I and 80J, have consistently held that expansion in production of the existing product in a geographically separate and independent undertaking will be entitled to relief under those sections. In fact, the heading of these section as well as 80-lA is “Deduction in respect of profits and gains from industrial undertakings or enterprise engaged in infrastructure development

ACIT LTU 2, CHENNAI vs. NLC INDIA LIMITED, NEYVELI

In the result, the appeals filed by the Revenue for both assessment years are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

80I and 80J, have consistently held that expansion in production of the existing product in a geographically separate and independent undertaking will be entitled to relief under those sections. In fact, the heading of these section as well as 80-lA is “Deduction in respect of profits and gains from industrial undertakings or enterprise engaged in infrastructure development

ACIT LTU 2, CHENNAI vs. NLC INDIA LIMITED, NEYVELI

In the result, the appeals filed by the Revenue for both assessment years are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

80I and 80J, have consistently held that expansion in production of the existing product in a geographically separate and independent undertaking will be entitled to relief under those sections. In fact, the heading of these section as well as 80-lA is “Deduction in respect of profits and gains from industrial undertakings or enterprise engaged in infrastructure development

NLC INDIA LTD.,NEYVELI vs. DCIT LTU II, CHENNAI

In the result, the appeals filed by the Revenue for both assessment years are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

80I and 80J, have consistently held that expansion in production of the existing product in a geographically separate and independent undertaking will be entitled to relief under those sections. In fact, the heading of these section as well as 80-lA is “Deduction in respect of profits and gains from industrial undertakings or enterprise engaged in infrastructure development

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

gainfully refer to the decision of the Hon'ble Apex Court in the case of NTPC v. CIT (229 ITR 383) wherein it was held that, if a claim is available in law which had not been raised ITA Nos.1402 & 1663/Chny/2024 (AY 2019-20) M/s. Ashok Leyland Ltd. :: 25 :: inadvertently or on account of erroneous plea of complex comp legal

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) LTU - II, CHENNAI

Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No.1402/Chny/2024\nनिर्धारण वर्ष/Assessment Year: 2019-20\nM/s. Ashok Leyland Ltd.,\nNo.1, Sardar Patel Road,\nGuindy, Chennai-600 032.\n[PAN: AAAСА 4651 L]\n(अपीलार्थी/Appellant)\nv.\nThe DCIT,\nNCC-8(1),\nLTU-II,\nChennai.\n(प्रत्यर्थी/Respondent)\nआयकर अपील सं./ITA No.1663/Chny/2024\nनिर्धारण वर्ष/Assessment Year: 2019-20\nThe DCIT,\nNCC-8,\nChennai.\n(अपीलार्थी/Appellant)\nv.\nM/s. Ashok Leyl

gainfully refer to the decision of the Hon'ble\nApex Court in the case of NTPC v. CIT (229 ITR 383) wherein it was\nheld that, if a claim is available in law which had not been raised\nITA Nos.1402 & 1663/Chny/2024 (AY 2019-20)\nM/s. Ashok Leyland Ltd.\n:: 25 ::\ninadvertently or on account of erroneous plea of complex comp