ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 14 1 2 MUMBAI, MUMBAI vs. GUJARAT PIPAVAV PORT LIMITED, MUMBAI

ITA 4736/MUM/2026Status: DisposedITAT Mumbai30 July 2026AY 2020-218 pages

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Income Tax Appellate Tribunal, MUMBAI BENCH “G” MUMBAI

Before: SHRI OM PRAKASH KANT & SHRI PAWAN SINGH

For Appellant: Shri Manish Kanth, Adv. (Virtually)
For Respondent: Shri Rajgopal Parthasarathi – SR
Pronounced: 30/07/2026

PER OM PRAKASH KANT, AM

These two appeals by the Revenue are directed against separate orders passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (in short, "the learned CIT(A)"), for Assessment Years 2021–22 and 2022–23. As a common issue in dispute is involved in both these cases, the same

Gujarat Pipavan Port Limited consolidated order for the sake of convenience.

2.

The grounds raised by the assessee in Assessment Year 2021–22 are reproduced as under:- “1. On the facts and in the circumstances of

The order continues below.

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