What is ACIT v. Progressive Constructions Ltd. authority for?

Rights acquired under a concession agreement for highway construction, which generate revenue through toll collections, constitute an 'intangible asset' under section 32(1)(ii) of the Income-tax Act, 1961, eligible for depreciation, typically at 25%. This includes claiming depreciation on the opening Written Down Value (WDV) for such highway projects.

How many judgments cite ACIT v. Progressive Constructions Ltd.?

63 judgments on BharatTax cite ACIT v. Progressive Constructions Ltd. (92 Taxmann.com 104), spanning 2018 to 2026.

Which sections of the Income Tax Act does ACIT v. Progressive Constructions Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 32(1)(ii), Section 234A, Section 234B, Section 234C, Section 234D.

ACIT v. Progressive Constructions Ltd. (92 Taxmann.com 104)

ACIT, CIRCLE-13(1), NEW DELHI vs. JALANDHAR AMRITSAR TOLLWAYS LTD, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 4214/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Mar 2026AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR

Section 143(3)Section 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2921 & 3926/Del/2017 (Assessment Years: 2011-12& 2012-13) M/s. Jalandhar Amritsar Vs. DCIT, Tollways Ltd, Circle-13(1), Flat No. E-103, Nagarjuna New Delhi Apartment, Mayur, Vihar Phase-1, Mayur Kunj, New Delhi (Appellant) (Respondent) PAN: AABCJ6270F ITA Nos.4214 & 3927/Del/2017 (Assessment Years: 2012-13) ACIT, Vs. M/s. Jalandhar Amritsar Tollways Ltd, Circle-13(1), Flat No. E-103, Nagarjuna Apartment, New Delhi Mayur, Vihar Phase-1, Mayur Kunj, New Delhi…

JALANDHAR AMRITSAR TOLLWAYS LTD.,NEW DELHI vs. DCIT, CIRCLE- 13(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 3927/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Mar 2026AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR

Section 143(3)Section 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2921 & 3926/Del/2017 (Assessment Years: 2011-12& 2012-13) M/s. Jalandhar Amritsar Vs. DCIT, Tollways Ltd, Circle-13(1), Flat No. E-103, Nagarjuna New Delhi Apartment, Mayur, Vihar Phase-1, Mayur Kunj, New Delhi (Appellant) (Respondent) PAN: AABCJ6270F ITA Nos.4214 & 3927/Del/2017 (Assessment Years: 2012-13) ACIT, Vs. M/s. Jalandhar Amritsar Tollways Ltd, Circle-13(1), Flat No. E-103, Nagarjuna Apartment, New Delhi Mayur, Vihar Phase-1, Mayur Kunj, New Delhi…

JALANDHAR AMRITSAR TOLLWAYS LTD.,NEW DELHI vs. DCIT, CIRCLE- 13(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 3926/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Mar 2026AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR

Section 143(3)Section 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2921 & 3926/Del/2017 (Assessment Years: 2011-12& 2012-13) M/s. Jalandhar Amritsar Vs. DCIT, Tollways Ltd, Circle-13(1), Flat No. E-103, Nagarjuna New Delhi Apartment, Mayur, Vihar Phase-1, Mayur Kunj, New Delhi (Appellant) (Respondent) PAN: AABCJ6270F ITA Nos.4214 & 3927/Del/2017 (Assessment Years: 2012-13) ACIT, Vs. M/s. Jalandhar Amritsar Tollways Ltd, Circle-13(1), Flat No. E-103, Nagarjuna Apartment, New Delhi Mayur, Vihar Phase-1, Mayur Kunj, New Delhi…

JALANDHAR AMRITISAR TOLLWAYS LTD.,,NOIDA vs. DCIT, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2921/DEL/2016[2011-132]Status: DisposedITAT Delhi27 Mar 2026AY 2011-132

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR

Section 143(3)Section 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2921 & 3926/Del/2017 (Assessment Years: 2011-12& 2012-13) M/s. Jalandhar Amritsar Vs. DCIT, Tollways Ltd, Circle-13(1), Flat No. E-103, Nagarjuna New Delhi Apartment, Mayur, Vihar Phase-1, Mayur Kunj, New Delhi (Appellant) (Respondent) PAN: AABCJ6270F ITA Nos.4214 & 3927/Del/2017 (Assessment Years: 2012-13) ACIT, Vs. M/s. Jalandhar Amritsar Tollways Ltd, Circle-13(1), Flat No. E-103, Nagarjuna Apartment, New Delhi Mayur, Vihar Phase-1, Mayur Kunj, New Delhi…

HYDERABAD RING ROAD PROJECT PRIVATE LIMITED,INDIA vs. ACIT, CIRCLE

In the result Appeal of the assessee in ITA No

ITA 4090/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Chinu Bhasin, AdvFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4090/DEL/2025 [A.Y. 2017-18] & CO No. 81/DEL/2025 [A/o 3599/DEL/2025 (A.Y 2017-18)] Hyderabad Ring Road Project Vs. The A.C.I.T Pvt Ltd., B-292, Circle -10(1) Near Metro Pillar No. 161 New Delhi New Ashok Nagar, New Delhi PAN : AABCH 8962 Q ITA No. 3599/DEL/2025 [A.Y. 2017-18] The A.C.I.T Vs. Hyderabad Ring Road Project Circle -10(1) Pvt Ltd., B-292, New Delhi Near Metro Pillar No. 161 New Ashok Nagar, New Delhi PAN : AABCH 8962 Q (Applicant) (Respondent…

ACIT, CIRCLE - 10(1), DELHI vs. M/S HYDERABAD RING ROAD PROJECT PRIVATE LIMITED, DELHI

In the result Appeal of the assessee in ITA No

ITA 3599/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Chinu Bhasin, AdvFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4090/DEL/2025 [A.Y. 2017-18] & CO No. 81/DEL/2025 [A/o 3599/DEL/2025 (A.Y 2017-18)] Hyderabad Ring Road Project Vs. The A.C.I.T Pvt Ltd., B-292, Circle -10(1) Near Metro Pillar No. 161 New Delhi New Ashok Nagar, New Delhi PAN : AABCH 8962 Q ITA No. 3599/DEL/2025 [A.Y. 2017-18] The A.C.I.T Vs. Hyderabad Ring Road Project Circle -10(1) Pvt Ltd., B-292, New Delhi Near Metro Pillar No. 161 New Ashok Nagar, New Delhi PAN : AABCH 8962 Q (Applicant) (Respondent…

BSCPL AURANG TOLLWAY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

ITA 612/HYD/2024[2018-19]Status: DisposedITAT Hyderabad28 Jan 2026AY 2018-19

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay, wherein it was submitted that the appeal for the relevant assessment year was required to be filed within 60 days from the date of receipt of the order passed under Section 263 of the Income-tax Act, 1961. However, the

Section 143(3)Section 263

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.612/Hyd/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19) BSCPL Aurang Tollway Vs. The Deputy Commissioner of Limited, Income Tax, Hyderabad. Circle – 1(1), Hyderabad. PAN : AAECB8221D (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Percy Perdiwala, Assessee Advocate. Represe…

JCIT(OSD) RANGE-10, NEW DELHI, ITO, C.R. BUILDING vs. GWALIOR BYPASS PROJECT LTD., NEW ASHOK NAGAR, DELHI

In the result, the appeal of the revenue is dismissed

ITA 2896/DEL/2025[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganeshjcit(Osd), Vs. Gwalior Bypass Project Ltd, Range-10, New Delhi B-292, Chandrakanta Complex, Shop No. 2 & 3, Near Metro Pillar No. 161, New Ashok Nagar, New Delhi (Appellant) (Respondent) Pan: Aaccg6312J

For Appellant: Ms. Chinu Bhasin, AdvFor Respondent: Ms. Pooja Swaroop, CIT (DR)

Section 143(3)Section 32

…ars 2014-15 and 2015-16 deleted the disallowance made on depreciation on highway projects. We find that the issue in dispute is squarely covered by the Special Bench’s decision of Hyderabad Tribunal in the case of Progressive Constructions Limited reported in 161 DTR 289 (Hyderabad Tribunal) ( SB) and also by the decision of this Tribunal in Assessee’s own case for assessment year 2014-15 in ITA No. 5555/Del/2018 dated 02-12-2022 and for assessment year 2015-16 in ITA No. 1297/Del/2019 dated 26-07-2022. We find that the Assessee during the year had claimed depreciation on Highway projects on the opening WDV and t…

JCIT(OSD), CC-1, LKO, LUCKNOW vs. ACP TOLLWAYS PRIVATE LIMITED, LUCKNOW

In the result, the appeal filed by Revenue is dismissed and the Cross\nObjection filed by the assessee is partly allowed

ITA 131/LKW/2024[2021-22]Status: DisposedITAT Lucknow17 Oct 2025AY 2021-22

Section 143(2)Section 32

…{ "clean_text": "I.T.A. No.131/Lkw/2024\nC.O.No.14/Lkw/2024\n1\nIN THE INCOME TAX APPELLATE TRIBUNAL\nLUCKNOW BENCH “B”, LUCKNOW\nBEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\nAND\nSHRI SUBHASH MALGURIA, JUDICIAL MEMBER\nI.T.A. No.131/Lkw/2024\n Assessment year:2021-22\nJCIT (OSD),\nC.C.-1, Lucknow\n(Appellant)\nVs. ACP Tollways Private Limited,\nB-9, Vibhuti Khand,\nGomti Nagar, Lucknow.\nPAN:AAKCA0630M\n(Respondent)\nC.O.No.14/Lkw/2024\n(in I.T.A. No.131/Lkw/2024)\n Assessment year:2021-22\nACP Tollways Private Limited,\nB-9, Vibhuti Khand,\nGomti Nagar, Lucknow.\nPAN:AAKCA0630M\n(Appellant)\nVs. JCIT (…

DIWANTHAM TOLLWAY PRIVATE LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -6, MUBMAI

In the result, the grounds of appeal

ITA 3711/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Oct 2025AY 2020-21

Bench: Shri Pawan Singh& Shri Prabhash Shankar(Physical Hearing) Diwantham Tollway Private Limited Pcit – 6, Mumbai Unit No. 603B, 6Th Floor, Godrej Bkkc, Room No. 501, 5Th Floor, Aayakar Vs Plot No. C-68, G Block, Bhavan, Maharishi Karve Road, Bandra Kurla Complex, Bandra (East), Mumbai – 400020. Mumbai – 400051. [Pan: Aagcd6193G] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 144BSection 254(1)Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Diwantham Tollway Private Limited PCIT – 6, Mumbai Unit No. 603B, 6th Floor, Godrej BKKC, Room No. 501, 5th Floor, Aayakar Vs Plot No. C-68, G Block, Bhavan, Maharishi Karve Road, Bandra Kurla Complex, Bandra (East), Mumbai – 400020. Mumbai – 400051. [PAN: AAGCD6193G] Appellant / Assessee Respondent / Revenue Assessee by Shri Vijay Mehta CA / AR Revenue by Shri Umashankar Prasad, CIT-DR Date of Institution 27.05.2025 Date of hearing 21.08.2025 Date of pron…

RAAJRATNA ENERGY HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

ITA 1185/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore

Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Vs. ITO, Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

RAAJRATNA ENERGY HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

ITA 1184/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Aug 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore

Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Vs. ITO, Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

KERALA TRANSPORT DEVELOPMENT FINANCE CORPORATION LTD,TRIVANDRUM vs. THE PCIT , TRIVANDRUM

In the result, appeal filed by the assessee stands allowed

ITA 443/COCH/2023[2018-19]Status: DisposedITAT Cochin15 Jul 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm Assessment Year:2018-19 Kerala Transport Development Finance .......... Appellant Corporation Limited, Thiruvananthapuram. Pan: Aabck1318F Vs.

For Appellant: Smt. Anoopa, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR

Section 115JSection 143(3)Section 263Section 32

…1 Kerala Transport Development Finance Corporation Ltd vs. PCIT IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SONJOY SARMA, JM Assessment Year:2018-19 Kerala Transport Development Finance .......... Appellant Corporation Limited, Thiruvananthapuram. PAN: AABCK1318F vs. Principal Commissioner of Income Tax .......... Respondent Trivendrum. Appellant by: Smt. Anoopa, Advocate Respondent by: Smt. Veni Raj, CIT-DR Date of Hearing: 12.06.2025 Date of Pronouncement: 15.07.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee-company is directed against…

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…s instant second substantive ground is accepted in principle. The Assessing Officer shall frame his consequential computation as per law. 23.8 Therefore we note that in view of the decision of Special Bench in ACIT –vs.- Progressive Constructions Ltd. (2018) 92 Taxmann.com 104 (Hyd), the decision of Cuttack Tribunal has been distinguished & is no longer applicable. It was further noted that in the appellant’s own case in AY 2014-15 to AY 2018-19, this Tribunal after considering the decision of Vasant Chemicals (supra) has allowed the issue in favour of the appellant as follows: 21.3 Further in Vasant Chemical…

VIJAYWADA GUDUGOLANU ROAD PROJECT PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-26(2), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 1839/DEL/2020[2015-16]Status: DisposedITAT Delhi06 Aug 2024AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Amit Katoch, Sr. DR

Section 115JSection 32(1)(ii)

…l for the assessee, the ld DR assisted the Bench and appraised the facts of the case. To decide the issue at hand, the ld DR referred to the decision of the Special Bench Hyderabad Tribunal in the case of M/s Progressive Construction Limited, Hyderabad (2018) 92 Taxmann.com 104( Hyd) dated 14th February 2017 which was in favour of the assessee. The ld DR also produced the decision of Hon’ble Madras High Court in the case of M/s Narmada Infrastructure Construction Enterprise Ltd which was in favour of the Revenue. 9. We have heard the submissions and have perused the relevant material on record. The factual matri…