VISAKHAPATNAM PORT AUTHORITY,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM
What did the Tribunal hold?
The Tribunal held that the issues were identical to those previously adjudicated in the assessee's own case. Based on the prior decision, the Tribunal allowed the assessee's appeal in part and dismissed the Revenue's appeal.
What were the facts?
The Visakhapatnam Port Authority filed appeals against additions made by the Assessing Officer concerning lease rentals, depreciation, and prior period expenses. The Revenue also filed appeals against the CIT(A)'s relief on these issues.
What were the issues?
Whether advance lease rentals are taxable in the current year and the allowability of depreciation and prior period expenses.
Which sections of the Income-tax Act were involved?
Section 143(3),Section 10(20),Section 11,Section 12AA,Section 14A
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(11)Show listHide 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.
- CIT v. McMillan & Co.156 citing33 ITR 182 · 1958 · SC · Read judgment
- CIT v. Karnataka Power Corporation124 citing247 ITR 268 · 2001 · SC
- Investment Ltd. v. CIT85 citing77 ITR 533 · 1970 · SC
- CIT v. Mazagaon Dock Ltd.40 citing206 ITR 260 · 1991 · HC
- 33 ITR 182 (SC). (ii) Investment Ltd. v. CIT33 citing167 Taxmann 256 · 2008 · HC
- 77 ITR 533 (SC) (iii) MKB Asia (P.) Ltd. v. CIT22 citing101 ITR 40 · 1975 · HC
- CIT-1, Lucknow v. U.P. Rajya Vidyut Utpadan Nigam Ltd.22 citing37 Taxmann.com 164 · 2013 · HC
- 167 Taxman 256 (Gau.) 35 (iv) JuggilalKamlaat Bankers v. CIT21 citing75 Taxmann 335 · 1994 · HC
- Commissioner of Income Tax v. Western India Paper and Paperboard Private Limited21 citing189 ITR 309 · 1991 · HC
- New Mangalore Port Trust v. ACIT, Circle-1(1), Mangalore19 citing65 Taxmann.com 210 · 2016
- P.L. Ganapathi Rao & ANR. v. CIT19 citing285 ITR 501 · 2006 · HC
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Read from the judgment's own cause title. This page is filed under one of them.
आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एल रेड्डी, न्याययक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10)
Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. PAN: AAALV 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14)
Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. PAN: AAALV 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14)
Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam.
Port Area, Visakhapatnam, And
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