263 Taxman 363; 2. CIT v. Chettinad Lignite Transport Services Pvt. Ltd.

413 ITR 162High Court2019#24911 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 201(1A)Section 234BSection 234CSection 234DSection 271(1)(c)Section 40(a)(ia)Section 80IA(4)

Judgments citing 263 Taxman 363; 2. CIT v. Chettinad Lignite Transport Services Pvt. Ltd.

M/S. Draipl-Mskel(Jv), Ahmedabad vs. The Income Tax Officer, Ward-9(1), Ahmedabad

In the result, the appeal filed by the Assessee in ITA No

ITA 249/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2008-09

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 40Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No.2449/Ahd/2010 for A.Y. 2007-08 & ITA No. 249/Ahd/2012 for A.Y. 2008-09 M/s Draipal-Mskel, (JV) Addl. CIT, MSK House, Range-9, Nr. Passport Office, Vs Ahmedabad & Ambawadi, Ahmedabad ITO, Ward-9(1), Ahmedabad PAN: AAAAD3825B (Appellant) (Respondent) Assessee Represented: Shri Deepak Rindani, A.R. Revenue Represented: Shri V Nandakumar, CIT-DR & Shri Atul Pandey, Sr.DR. Date of hearing : 29-01-2025 Date of pronouncement : 29-04-2025 आदेश/ORDER PE…

M/S. Draipal-Mskel (Jv), Ahmedabad vs. The Addl.CIT., Range-9, Ahmedabad

In the result, the appeal filed by the Assessee in ITA No

ITA 2449/AHD/2010[2007-08]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2007-08

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 40Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No.2449/Ahd/2010 for A.Y. 2007-08 & ITA No. 249/Ahd/2012 for A.Y. 2008-09 M/s Draipal-Mskel, (JV) Addl. CIT, MSK House, Range-9, Nr. Passport Office, Vs Ahmedabad & Ambawadi, Ahmedabad ITO, Ward-9(1), Ahmedabad PAN: AAAAD3825B (Appellant) (Respondent) Assessee Represented: Shri Deepak Rindani, A.R. Revenue Represented: Shri V Nandakumar, CIT-DR & Shri Atul Pandey, Sr.DR. Date of hearing : 29-01-2025 Date of pronouncement : 29-04-2025 आदेश/ORDER PE…

Bsc C&C Jv, New Delhi vs. Neac, New Delhi

In the result, the appeal of the assessee is partly allowed as

ITA 705/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Nov 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.705/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Bsc C&C Jv Assessing Officer, 74, Hemkunt Colony, Vs. National E-Assessment New Delhi. Centre, Delhi. Pan No. Aadfb8115G अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 80I

…ot been approved by the High Courts in the following cases: 1. CIT Vs. Ranjit Projects Pvt. Ltd. 408 ITR 274 SLP filed by the Revenue dismissed by the Hon’ble Supreme Court reported in 263 Taxman 363; 2. CIT Vs. Chettinad Lignite Transport Services Pvt. Ltd. 413 ITR 162 and 3. CIT Vs. Chettinad Lignite Transport Services Pvt. Ltd. 415 ITR 107. I.T.A.No.705/Del/2021 12. The Ld. Counsel further placing reliance on the following decisions submits that deduction u/s 80IA of the Act was allowed for the entities where the contracts were awarded by PSCs/PSCs: 1. Well Spun Purchase Vs. ITO (ITA No. 1864/Hd./2013 & IT…

263 Taxman 363; 2. CIT v. Chettinad Lignite Transport Services Pvt. Ltd. (413 ITR 162) — Cited in 3 Judgments | BharatTax