(a) CIT v. ITC Ltd.

142 Taxmann.com 177Reported decision#19122 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 80IA

Issues it is cited on

section 80ia(4)infrastructure facilitydeduction u/s 80iasection 80iasection 80isection 80transferprescribedpersoncompanyindiabusiness

Judgments citing (a) CIT v. ITC Ltd.

Ajr Infra and Tolling Limited (Formerly Gammon Infrastructure Projects Ltd., Mumbai vs. ACIT CC-41 (Presently With D.C.I.T. Cent. Cir. - 7(2), Mumbai

In the result, all the appeals filed by the assessee are dismissed

ITA 2622/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Jan 2024AY 2011-12

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

Ajr Infra and Tolling Limited (Formerly Gammon Infrastructure Projects Ltd., Mumbai vs. ACIT CC-41 (Presently With D.C.I.T. Cent. Cir. - 7(2), Mumbai

In the result, all the appeals filed by the assessee are dismissed

ITA 2621/MUM/2018[2010-11]Status: DisposedITAT Mumbai31 Jan 2024AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

Ajr Infra and Tolling Limited (Formerly Gammon Infrastructure Projects Ltd., Mumbai vs. ACIT CC-41 (Presently With D.C.I.T. Cent. Cir. - 7(2), Mumbai

In the result, all the appeals filed by the assessee are dismissed

ITA 2620/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Jan 2024AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

Ajr Infra and Tolling Limited (Formerly Gammon Infrastructure Projects Ltd)., Mumbai vs. ACIT CC-41 (Presently With D.C.I.T. Cent. Cir. - 7(2), Mumbai

In the result, all the appeals filed by the assessee are dismissed

ITA 2619/MUM/2018[2008-09]Status: DisposedITAT Mumbai31 Jan 2024AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

(a) CIT v. ITC Ltd. (142 Taxmann.com 177) — Cited in 4 Judgments | BharatTax