BINANI CEMENT LTD.,MUMBAI vs. D.C.I.T., CENTRAL CIRCLE-XXVIII, KOLKATA, KOLKATA
In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous
ITA 1726/KOL/2014[2008-2009]Status: DisposedITAT Kolkata28 May 2025AY 2008-2009
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C
32(1)(iia) of the IT Act in respect of the investment made in plant & machinery of Captive Power Plant, CPP-III without appreciating that the deduction was not allowable for the A.Y. 2010-11. I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018
Assessment Years: 2008-09 & 2013-14
I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018
Assessment Years: 2010-11 & 2013-14
M/s. UltraTech Nathdwara Cement
