SAF YEAST COMPANY P.LTD,MUMBAI vs. DCIT CEN CIR 40, MUMBAI

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

depreciation at special rates for assets claimed by assessee as allowed under ITA Nos. 1634-1637&1777-1780/Mum/2016 Saf Yeast Company Private Limited (A.Y. 05-06 to 08-09) section 32(1)(i) for undertaking engaged in generation and distribution of power. The CIT(A) replied each of the objection of the AO as under: - (a) There

SAF YEAST COMPANY P.LTD,MUMBAI vs. DCIT CEN CIR 40, MUMBAI

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

depreciation at special rates for assets claimed by assessee as allowed under ITA Nos. 1634-1637&1777-1780/Mum/2016 Saf Yeast Company Private Limited (A.Y. 05-06 to 08-09) section 32(1)(i) for undertaking engaged in generation and distribution of power. The CIT(A) replied each of the objection of the AO as under: - (a) There

DCIT CEN CIR 40, MUMBAI vs. SAF YEAST CO. P. LTD, MUMBAI

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

depreciation at special rates for assets claimed by assessee as allowed under ITA Nos. 1634-1637&1777-1780/Mum/2016 Saf Yeast Company Private Limited (A.Y. 05-06 to 08-09) section 32(1)(i) for undertaking engaged in generation and distribution of power. The CIT(A) replied each of the objection of the AO as under: - (a) There

DCIT CEN CIR 40, MUMBAI vs. SAF YEAST CO. P. LTD, MUMBAI

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

depreciation at special rates for assets claimed by assessee as allowed under ITA Nos. 1634-1637&1777-1780/Mum/2016 Saf Yeast Company Private Limited (A.Y. 05-06 to 08-09) section 32(1)(i) for undertaking engaged in generation and distribution of power. The CIT(A) replied each of the objection of the AO as under: - (a) There

DCIT CEN CIR 40, MUMBAI vs. SAF YEAST CO. P. LTD, MUMBAI

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

depreciation at special rates for assets claimed by assessee as allowed under ITA Nos. 1634-1637&1777-1780/Mum/2016 Saf Yeast Company Private Limited (A.Y. 05-06 to 08-09) section 32(1)(i) for undertaking engaged in generation and distribution of power. The CIT(A) replied each of the objection of the AO as under: - (a) There

BAJAJ HOLDINGS & INVESTMENTS LTD ( FORMERLY KNOWN AS BAJAJ AUTO LTD),MUMBAI vs. ADDL CIT RG 3(1), MUMBAI

The appeals are partly allowed

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

80I(5) of the Act which read as under: “Section 80-IA. (1) Where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred to in sub-section (4) (such business being ITA No. 6838/Mum/2008, ITA No.6674/Mum/2008 ITA No.1223/Mum/2010, ITA No. 535/Mum/2010 ITA No.5299/Mum/2010, ITA No.4632/Mum/2010 Assessment

ACIT CC-43, MUMBAI vs. ROHA DYECHEM P. LTD, MUMBAI

In the result, all the appeals of the assessee and revenue except ITA No

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

80I and 80IB which cannot be ITA No. 10,4293, 4294, 4295,2859, 2860, 2861, 2862,2863/MUM/2009, 6015, 5969/MUM/2014,6401/MUM/2008 A.Y. 2002-03, 2004-05, 2005-06, 2006-07, 2007-08, 2009-10 11 granted. In view of this, respectfully following the earlier orders on the issue assessee's grounds are rejected and the orders

ACIT CC-43, MUMBAI vs. ROHA DYECHEM P. LTD, MUMBAI

In the result, all the appeals of the assessee and revenue except ITA No

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

80I and 80IB which cannot be ITA No. 10,4293, 4294, 4295,2859, 2860, 2861, 2862,2863/MUM/2009, 6015, 5969/MUM/2014,6401/MUM/2008 A.Y. 2002-03, 2004-05, 2005-06, 2006-07, 2007-08, 2009-10 11 granted. In view of this, respectfully following the earlier orders on the issue assessee's grounds are rejected and the orders

ACIT CC-43, MUMBAI vs. ROHA DYECHEM P. LTD, MUMBAI

In the result, all the appeals of the assessee and revenue except ITA No

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

80I and 80IB which cannot be ITA No. 10,4293, 4294, 4295,2859, 2860, 2861, 2862,2863/MUM/2009, 6015, 5969/MUM/2014,6401/MUM/2008 A.Y. 2002-03, 2004-05, 2005-06, 2006-07, 2007-08, 2009-10 11 granted. In view of this, respectfully following the earlier orders on the issue assessee's grounds are rejected and the orders

ACIT CEN CI-43 vs. ROHA DYECHEM P. LTD, MUMBAI

In the result, all the appeals of the assessee and revenue except ITA No

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

80I and 80IB which cannot be ITA No. 10,4293, 4294, 4295,2859, 2860, 2861, 2862,2863/MUM/2009, 6015, 5969/MUM/2014,6401/MUM/2008 A.Y. 2002-03, 2004-05, 2005-06, 2006-07, 2007-08, 2009-10 11 granted. In view of this, respectfully following the earlier orders on the issue assessee's grounds are rejected and the orders

ROHA DYECHEM PVT.LTD.,MUMBAI vs. ACIT-CENTRAL CIRCLE 43, MUMBAI

In the result, all the appeals of the assessee and revenue except ITA No

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

80I and 80IB which cannot be ITA No. 10,4293, 4294, 4295,2859, 2860, 2861, 2862,2863/MUM/2009, 6015, 5969/MUM/2014,6401/MUM/2008 A.Y. 2002-03, 2004-05, 2005-06, 2006-07, 2007-08, 2009-10 11 granted. In view of this, respectfully following the earlier orders on the issue assessee's grounds are rejected and the orders

ROHA DYECHEM P. LTD,MUMBAI vs. ACIT CEN CIR 43, MUMBAI

In the result, all the appeals of the assessee and revenue except ITA No

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

80I and 80IB which cannot be ITA No. 10,4293, 4294, 4295,2859, 2860, 2861, 2862,2863/MUM/2009, 6015, 5969/MUM/2014,6401/MUM/2008 A.Y. 2002-03, 2004-05, 2005-06, 2006-07, 2007-08, 2009-10 11 granted. In view of this, respectfully following the earlier orders on the issue assessee's grounds are rejected and the orders

ROHA DYECHEM PVT.LTD.,MUMBAI vs. ACIT-CENTRAL CIRCLE 43, MUMBAI

In the result, all the appeals of the assessee and revenue except ITA No

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

80I and 80IB which cannot be ITA No. 10,4293, 4294, 4295,2859, 2860, 2861, 2862,2863/MUM/2009, 6015, 5969/MUM/2014,6401/MUM/2008 A.Y. 2002-03, 2004-05, 2005-06, 2006-07, 2007-08, 2009-10 11 granted. In view of this, respectfully following the earlier orders on the issue assessee's grounds are rejected and the orders

ROHA DYECHEM P. LTD,MUMBAI vs. ACIT CEN CIR 43, MUMBAI

In the result, all the appeals of the assessee and revenue except ITA No

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

80I and 80IB which cannot be ITA No. 10,4293, 4294, 4295,2859, 2860, 2861, 2862,2863/MUM/2009, 6015, 5969/MUM/2014,6401/MUM/2008 A.Y. 2002-03, 2004-05, 2005-06, 2006-07, 2007-08, 2009-10 11 granted. In view of this, respectfully following the earlier orders on the issue assessee's grounds are rejected and the orders

ADITYA BIRLA RETAIL LTD,MUMBAI vs. ITO 2(2)4, MUMBAI

In the result, assessee’s appeal is partly allowed

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

section 80I and 80IA of the Act. Respectfully following the aforesaid decision of the Tribunal, we uphold the order of the learned Commissioner (Appeals) on this issue by dismissing the ground raised. 59. In ground no.2, the assessee has challenged the disallowance of depreciation

M/S. HINDUSTAN LEVER LTD vs. THE DY CIT 1(1),

section 80HH and 80I.‖ 6 ITA. No. 1039 & 1244/Mum/2005 Assessment Year: 1999-2000 36 Following the order of the Tribunal for the earlier years, we set the order of the CIT(A) and restore the issue to the record of the Assessing Officer and direct to exclude the expenditure from allocation as per directions given by the Tribunal in earlier

DCIT-14(1)(1), MUMBAI vs. MAHANAGAR GAS LTD, MUMBAI

In the result, both the appeals filed by the Revenue are dismissed

depreciation, along with other addition.\n6.\nAggrieved the assessee was in appeal before the first appellate authority who vide\norder dated 12.12.2023 allowed the appeal filed by the assessee by relying on the\ndecision of Hon'ble High Court of Allahabad in the case of Central UP Gas Ltd. vs.\nDCIT (in ITA No. 224 of 2014).\n7.\nThe Revenue

BAJAJ HOLDINGS & INVESTMENT LTD ( FORMERLY BAJAJ AUTO LTD),MUMBAI vs. ACIT LTU, MUMBAI

80I(5) of the Act which \nread as under: \n \n \n “Section 80-IA. \n \n (1) Where the gross total income of an assessee includes any \nprofits and gains derived by an undertaking or an enterprise from \nany business referred to in sub-section (4) (such business being \n \n \n \n \nITA No. 6838/Mum/2008, ITA No.6674/Mum/2008 \nITA