ASSISTANT COMMISSIONER OF INCOME TAX, VEJALPUR vs. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD. , KACHCHH

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ITA 1261/AHD/2024Status: DisposedITAT Ahmedabad24 September 2025AY 2017-18Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL (Judicial Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision, finding that the assessee, as a recognized contractor operating and maintaining the infrastructure facility under a sub-concession agreement, was eligible for the deduction under Section 80IA(4) based on the proviso to the section. The High Court judgments cited supported this view.

What were the facts?

The assessee claimed deductions under Section 80IA(4) for operating and maintaining a container terminal. The Assessing Officer denied this claim, but the CIT(A) allowed it, relying on High Court judgments regarding infrastructure facilities and sub-concession agreements. The Revenue appealed this deletion.

What were the issues?

Whether the assessee is eligible for deduction under Section 80IA(4) for operating and maintaining an infrastructure facility based on a sub-concession agreement, despite not directly contracting with the government authority.

Which sections of the Income-tax Act were involved?

Section 80IA(4)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri S.N. Soparkar, Sr. Advocate
For Respondent: Shri R.P. Rastogi, CIT-DR
Hearing: 17.09.2025Pronounced: 24.09.2025

आदेश क� आदेश क� ��त�ल�प ��त�ल�प अ�े�षत अ�े�षत अ�े�षत/Copy of the Order forwarded to : अ�े�षत आदेश आदेश क� क� ��त�ल�प ��त�ल�प 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील$य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड) फाईल / Guard file.

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