M/s. Dalmia Cement East Limited,(Formerly known as Bokaro Jaypee Cement Ltd.), New Delhi

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M/s. Dalmia Cement East Limited,(Formerly known as Bokaro Jaypee Cement Ltd.), New Delhi

Type: CompanyPAN: AADCB4903B

In Favor of

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Appeal Type

Income Tax Appeal

2

Court

TRIBUNAL

2

Assessment Year

2014-2015

2

Bench

Jabalpur

2

Bench with Courts

Jabalpur - TRIBUNAL

2

Judges

SANJAY ARORA

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Keywords

Capital receipt

2

Change of opinion

2

Depreciation

2

Difference of opinion

2

Revised return

2

Unabsorbed depreciation

2

Result in favour of

Assessee

1

Revenue

1

Sections

115JB

2

139(1)

2

139(5)

2

142(1)

2

143(3)

2

201

2

28

2

43

2

56(2)

2

Year Of Pronouncement

2022

2

Judge With Court

SANJAY ARORA - TRIBUNAL

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Assistant Commissioner of Income Tax,Circle -Satna, Satna V. M/s. Dalmia Cement East Limited,(Formerly known as Bokaro Jaypee Cement Ltd.), New Delhi

ITA 223/JAB/2018

2014-2015

Pronouncement Date: -

Result: Revenue

Jabalpur

DepreciationDifference of opinionCapital receiptRevised returnunabsorbed depreciationchange of opinion

28143(3)142(1)56(2)115JB139(5)201139(1)43

10

M/s. Dalmia Cement East Limited,(Formerly known as Bokaro Jaypee Cement Ltd.), New Delhi V. Assistant Commissioner of Income Tax,Circle -Satna, Satna

ITA 193/JAB/2018

2014-2015

Pronouncement Date: -

Result: Assessee

Jabalpur

DepreciationDifference of opinionCapital receiptRevised returnunabsorbed depreciationchange of opinion

28143(3)142(1)56(2)115JB139(5)201139(1)43

5

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M/s. Dalmia Cement East Limited,(Formerly known as Bokaro Jaypee Cement Ltd.), New Delhi

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Assistant Commissioner of Income Tax,Circle -Satna, Satna V. M/s. Dalmia Cement East Limited,(Formerly known as Bokaro Jaypee Cement Ltd.), New Delhi

M/s. Dalmia Cement East Limited,(Formerly known as Bokaro Jaypee Cement Ltd.), New Delhi V. Assistant Commissioner of Income Tax,Circle -Satna, Satna