187 Taxman 111 (Del) (2) CIT v. Oswal Agro Mills Ltd.

33 Taxmann.com 678High Court2013#6464 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 147Section 22Section 23Section 32(1)Section 37(1)Section 41(1)Section 43(5)Section 69A

Issues it is cited on

section 41(1)(a)remission or cessation of liabilitysection 43(6)(c)section 80ia(4)(i)section 65b(4)opening wdvspeculation losssection 73section 43(5)speculative transactionsection 43(6)wholly and exclusively for business

Judgments citing 187 Taxman 111 (Del) (2) CIT v. Oswal Agro Mills Ltd.

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4321/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Feb 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4320/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4319/MUM/2025[2019-20]Status: DisposedITAT Mumbai20 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

ACIT, CC-6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4318/MUM/2025[2022-23]Status: DisposedITAT Mumbai20 Feb 2026AY 2022-23

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

OVERSEAS INFRASTRUCTURE ALLIANCE(INDIA) PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -6 , MUMBAI

In the result, appeal by the assessee is allowed

ITA 4045/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

In the result, appeal by the assessee is allowed

ITA 4044/MUM/2025[2021-22]Status: DisposedITAT Mumbai20 Feb 2026AY 2021-22

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

In the result, appeal by the assessee is allowed

ITA 4043/MUM/2025[2019-20]Status: DisposedITAT Mumbai20 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

ACIT CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 3998/MUM/2025[2017-18]Status: DisposedITAT Mumbai20 Feb 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

ACIT, CC-6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 3995/MUM/2025[2011-12]Status: DisposedITAT Mumbai20 Feb 2026AY 2011-12

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR
Section 1

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4043, 4044, 4045 and 4064/MUM/2025 Assessment Years: 2019-20, 2021-22, 2020-21 and 2022-23 Overseas Infrastructure ACIT Central Circle 6(2) Alliance(India) Private Mumbai Limited 501-502,OIA House 470, Vs. Cardinal Gracias Road, Andheri (E), Mumbai - 400099 (PAN: AABCS5629R) (assessee) (Respondent) ITA Nos. 3995, 3996, 4321, 4090, 3998, 4319, 4320 and 4318/MUM/2025 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2019-20, 2020-21 and 2022-23 ACIT Central Circle…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2.1.1, VEJALPUR vs. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD., KUTCH

In the result, the grounds raised by the Revenue for AYs 2017-18 and 2018-19 are dismissed

ITA 1268/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalmundra International Container Dcit, Vs. Terminal Private Limited, Circle 2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [Pan : Aadca 0917 C]

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 115Section 14ASection 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Mundra International Container DCIT, Vs. Terminal Private Limited, Circle 2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [PAN : AADCA 0917 C] ITA Nos. 1261 & 1268/Ahd/2024 (Assessment Year: 2017-18 & 2018-19) Assistant Commissioner of Mundra International Container Vs. Income-tax, Terminal Private Limited, Circle-2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [PAN : AADCA 0917 C] (Appellant) .. (Respondent) Appellant by…

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

In the result, the grounds raised by the Revenue for AYs 2017-18 and 2018-19 are dismissed

ITA 1261/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalmundra International Container Dcit, Vs. Terminal Private Limited, Circle 2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [Pan : Aadca 0917 C]

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 115Section 14ASection 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Mundra International Container DCIT, Vs. Terminal Private Limited, Circle 2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [PAN : AADCA 0917 C] ITA Nos. 1261 & 1268/Ahd/2024 (Assessment Year: 2017-18 & 2018-19) Assistant Commissioner of Mundra International Container Vs. Income-tax, Terminal Private Limited, Circle-2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [PAN : AADCA 0917 C] (Appellant) .. (Respondent) Appellant by…

MUNDRA INTERNATIONAL CONTAINER TERMINAL PRIVATE LIMITED,MUNDRA vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, AHMEDABAD

In the result, the grounds raised by the Revenue for AYs 2017-18 and 2018-19 are dismissed

ITA 1241/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalmundra International Container Dcit, Vs. Terminal Private Limited, Circle 2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [Pan : Aadca 0917 C]

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 115Section 14ASection 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Mundra International Container DCIT, Vs. Terminal Private Limited, Circle 2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [PAN : AADCA 0917 C] ITA Nos. 1261 & 1268/Ahd/2024 (Assessment Year: 2017-18 & 2018-19) Assistant Commissioner of Mundra International Container Vs. Income-tax, Terminal Private Limited, Circle-2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [PAN : AADCA 0917 C] (Appellant) .. (Respondent) Appellant by…

M/S. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,,KUTCH vs. THE DCIT, CIRCLE-2(1)(2),, AHMEDABAD

ITA 1916/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2016-17

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1613 & 1916/Ahd/2019 Assessment Year: 2015-16 & 2016-17 Mundra International The DCIT, Container Terminal Circle-2(1)(2), Pvt. Ltd, Navinal, Vs Ahmedabad New Mundra Port, Post Box No. 8, Mundra Kutch, Gujarat 370421 PAN: AADCA0917C (Appellant) (Respondent) ITA Nos: 1711 & 1872/Ahd/2019 Assessment Years: 2015-16 & 2016-17 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Ahmedabad Vs Pvt Ltd., Navinal, New Mundra Port, Post Box No. 8,…

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,, KUTCH

ITA 1872/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2016-17

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1613 & 1916/Ahd/2019 Assessment Year: 2015-16 & 2016-17 Mundra International The DCIT, Container Terminal Circle-2(1)(2), Pvt. Ltd, Navinal, Vs Ahmedabad New Mundra Port, Post Box No. 8, Mundra Kutch, Gujarat 370421 PAN: AADCA0917C (Appellant) (Respondent) ITA Nos: 1711 & 1872/Ahd/2019 Assessment Years: 2015-16 & 2016-17 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Ahmedabad Vs Pvt Ltd., Navinal, New Mundra Port, Post Box No. 8,…

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,, KUTCH

ITA 1711/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1613 & 1916/Ahd/2019 Assessment Year: 2015-16 & 2016-17 Mundra International The DCIT, Container Terminal Circle-2(1)(2), Pvt. Ltd, Navinal, Vs Ahmedabad New Mundra Port, Post Box No. 8, Mundra Kutch, Gujarat 370421 PAN: AADCA0917C (Appellant) (Respondent) ITA Nos: 1711 & 1872/Ahd/2019 Assessment Years: 2015-16 & 2016-17 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Ahmedabad Vs Pvt Ltd., Navinal, New Mundra Port, Post Box No. 8,…

MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,,KUTCH vs. THE DCIT, CIRCLE-2(1)(2),, AHMEDABAD

ITA 1613/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1613 & 1916/Ahd/2019 Assessment Year: 2015-16 & 2016-17 Mundra International The DCIT, Container Terminal Circle-2(1)(2), Pvt. Ltd, Navinal, Vs Ahmedabad New Mundra Port, Post Box No. 8, Mundra Kutch, Gujarat 370421 PAN: AADCA0917C (Appellant) (Respondent) ITA Nos: 1711 & 1872/Ahd/2019 Assessment Years: 2015-16 & 2016-17 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Ahmedabad Vs Pvt Ltd., Navinal, New Mundra Port, Post Box No. 8,…

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,, KUTCH

In the result, the appeal of the revenue is dismissed

ITA 2171/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2013-14
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Alok Singh, CIT-D.R
Section 143(2)Section 14ASection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 1117, 2171 & 2172 /Ahd/2017 Assessment Year 2011-12 to 2013-14 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Pvt. Ahmedabad Vs Ltd. New Mundra Port, (Appellant) Navinal Island, Post Box No. 8, Mundra, Kutch PAN: AADCA0917C (Respondent) Revenue by: Shri Alok Singh, CIT-D.R. Assessee by: Shri S.N. Soparkar, A.R. Date of hearing : 18-06-2019 Date of pronouncement : 28-06-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- All the…

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,, KUTCH

In the result, the appeal of the revenue is dismissed

ITA 1117/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2012-13
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Alok Singh, CIT-D.R
Section 143(2)Section 14ASection 32

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 1117, 2171 & 2172 /Ahd/2017 Assessment Year 2011-12 to 2013-14 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Pvt. Ahmedabad Vs Ltd. New Mundra Port, (Appellant) Navinal Island, Post Box No. 8, Mundra, Kutch PAN: AADCA0917C (Respondent) Revenue by: Shri Alok Singh, CIT-D.R. Assessee by: Shri S.N. Soparkar, A.R. Date of hearing : 18-06-2019 Date of pronouncement : 28-06-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- All the…