THE DY. COMMR. OF INCOME TAX, CIR.-1, JAMNAGAR vs. M/S SEABIRD MARINE SERVICES P. LTD., JAMNAGAR

PDF · subscribers
ITA 282/RJT/2016Status: DisposedITAT Rajkot14 October 2022AY 2013-147 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessee is eligible for deduction under Section 80IA based on a Supreme Court decision. For Section 14A, the disallowance was restricted. The disallowance of education cess and SHEC was dismissed.

What were the facts?

The Revenue appealed against the CIT(A)'s order deleting additions made by the AO. The additions pertained to disallowance of deduction under Section 80IA, disallowance under Section 14A, and disallowance of education cess and SHEC.

What were the issues?

Eligibility for deduction under Section 80IA for Container Freight Station operations and the validity of disallowance under Section 14A.

Which sections of the Income-tax Act were involved?

Section 80IA,Section 14A,Section 40

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)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, RAJKOT BENCH, RAJKOT

Before: MS. SUCHITRA KAMBLE & SHRI WASEEM AHMED

For Appellant: Shri Shramdeep Sinha, CIT D.R
For Respondent: Shri Kapil Sanghavi, A.R
Hearing: 06.09.2022Pronounced: 14.10.2022

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 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. आदेशानुसार/ BY ORDER,

More judgments on Section 80IA

All 1,796 judgments and leading authorities on Section 80IA →

Recent GST High Court judgments

Search GST case law →