CIT-10 v. North Karnataka Expressway Ltd.

51 Taxmann.com 214High Court2014#3933 most cited

What is CIT-10 v. North Karnataka Expressway Ltd. authority for?

The Bombay High Court case CIT-10 v. North Karnataka Expressway Ltd. (2014) is cited for the proposition that commercial rights can be considered intangible assets eligible for depreciation under Section 32(1)(ii) of the Income Tax Act, 1961, if they possess enduring benefit.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

North Karnataka Expressway Ltd · CIT · CIT(A) · depreciation · intangible assets · commercial rights · enduring benefit · Section 32(1)(ii) · Section 143(3) · 51 Taxmann.com 214

Sections most often in play

Section 143(3)Section 1961Section 32(1)(ii)Section 115JBSection 143(3A)Section 143(3B)Section 251(1)(a)Section 263

Issues it is cited on

section 32(1)(i)section 119(1)ready for usesection 119(2)(a)opening wdvsection 52section 32(1)(ii)commercial rightssection 119(2)section 32(1)intangible assetsenduring benefit

Judgments citing CIT-10 v. North Karnataka Expressway Ltd.

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…

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…

PATNA BAKHTIYARPUR TOLLWAY LIMITED,HYDERABAD vs. ACIT., CIRCLE-16(2), HYDERABAD

In the result, the appeal of the assessee dismissed

ITA 182/HYD/2024[2017-18]Status: DisposedITAT Hyderabad31 Dec 2024AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Bleassessment Year – 2017-18 Patna Bakhtiyarpur Tollway Vs. Acit Circle-16(2) Limited Hyderabad Hyderabad Pan : Aafcp9577K (Appellant) (Respondent) Assessee By: Shri S.Rama Rao, Ar Revenue By: Ms.K.Haritha, Cit-Dr Date Of Hearing: 05.12.2024 31.12.2024 Date Of Pronouncement:

For Appellant: Shri S.Rama Rao, ARFor Respondent: Ms.K.Haritha, CIT-DR
Section 142(1)Section 143(3)Section 263Section 32

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, HON’BLE ACCOUNTANT MEMBER Assessment Year – 2017-18 Patna Bakhtiyarpur Tollway Vs. ACIT Circle-16(2) Limited Hyderabad Hyderabad PAN : AAFCP9577K (Appellant) (Respondent) Assessee by: Shri S.Rama Rao, AR Revenue by: Ms.K.Haritha, CIT-DR Date of hearing: 05.12.2024 31.12.2024 Date of pronouncement: O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the assessee, feeling aggrieved by the order passed by the Commissioner of…

INCOME TAX OFFICER-1(1)(1), MUMBAI vs. ANDHRA PRADESH EXPRESSWAY LTD, MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 999/MUM/2023[2014-2015]Status: DisposedITAT Mumbai25 Aug 2023AY 2014-2015
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

INCOME TAX OFFICER-1(1)(1), MUMBAI vs. ANDRA PRADESH EXPRESSWAY LTD, MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 998/MUM/2023[2013-2014]Status: DisposedITAT Mumbai25 Aug 2023AY 2013-2014
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

ANDHRA PRADESH EXPRESSWAY LTD,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX-10(1), MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1528/MUM/2023[2011-12]Status: DisposedITAT Mumbai25 Aug 2023AY 2011-12
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

ANDHRA PRADESH EXPRESSWAY LIMITED,MUMBAI CITY vs. INCOME TAX OFFICER, WARD 1(1)(1), MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1526/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Aug 2023AY 2015-16
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

M/S ANDHRA PRADESH EXPRESSWAY LIMITED,MUMBAI vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1525/MUM/2023[2018-2019]Status: DisposedITAT Mumbai25 Aug 2023AY 2018-2019
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

INCOME TAX OFFICER-1(1)(1), MUMBAI vs. ANDHRA PRADESH EXPRESSWAY LIMITED, MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1523/MUM/2023[2018-2019]Status: DisposedITAT Mumbai25 Aug 2023AY 2018-2019
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

INCOME TAX OFFICER-1(1)(1), MUMBAI vs. ANDHRA PRADESH EXPRESSWAY LIMITED, MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1522/MUM/2023[2011-2012]Status: DisposedITAT Mumbai25 Aug 2023AY 2011-2012
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

INCOME TAX OFFICER-1(1)(1), MUMBAI vs. ANDHRA PRADESH EXPRESSWAY LIMITED, MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1521/MUM/2023[2015-2016]Status: DisposedITAT Mumbai25 Aug 2023AY 2015-2016
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

INCOME TAX OFFICER-1(1)(1), MUMBAI vs. ANDHRA PRADESH EXPRESSWAY LTD, MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1000/MUM/2023[2012-13]Status: DisposedITAT Mumbai25 Aug 2023AY 2012-13
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -1, NASHIK vs. M/S. JAORA NAYAGAON TOLL ROAD COMPANY PVT. LTD, INDOR

Appeal is dismissed in above terms

ITA 431/PUN/2020[2010-11]Status: DisposedITAT Pune29 Aug 2022AY 2010-11

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.431/Pun/2020 ननधधारण वषा / Assessment Year : 2010-11 .......अपऩलधथी / Appellant Dcit, Central Circle -1,Nashik

For Appellant: Shri Vijay SonawaneFor Respondent: Shri Sunil Kumar
Section 132ASection 133ASection 143(3)Section 147Section 148Section 153CSection 32(1)(ii)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.431/PUN/2020 ननधधारण वषा / Assessment Year : 2010-11 .......अपऩलधथी / Appellant DCIT, Central Circle -1,Nashik बनधम / V/s. M/s. Jaora Nayagaon Toll Road Co. Pvt.Ltd., Near Pink City, Shanti Nagar, Chauraha, Indore – 452 001(MP) .……प्रत्यथी / Respondent PAN : NA Assessee by : Shri Vijay Sonawane Revenue by : Shri Sunil Kumar सपनवधई की तधरऩख / Date of Hearing : 21.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 29.08.2022 आदेश / OR…

MAHAKALESHWAR TOLLWAYS PRIVATE LIMITED,UJJAIN vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1, NASHIK

Appeals are allowed in above terms

ITA 492/PUN/2020[2013-14]Status: DisposedITAT Pune11 Aug 2022AY 2013-14

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.491 & 492/Pun/2020 ननधधारण वषा / Assessment Year : 2012-13 & 2013-14 Mahakaleshwar Tollways Pvt. Ltd., Ninora Toll Plaza Ninora, Ujjain – 456 001 .......अपऩलधथी / Appellant Pan : Aafcm7676Q

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 143(3)Section 32Section 32(1)(ii)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.491 & 492/PUN/2020 ननधधारण वषा / Assessment Year : 2012-13 & 2013-14 Mahakaleshwar Tollways Pvt. Ltd., Ninora Toll Plaza Ninora, Ujjain – 456 001 .......अपऩलधथी / Appellant PAN : AAFCM7676Q बनधम / V/s. …..…प्रत्यथी / Respondent Dy.CIT, Cen.Circle-1, Nashik Assessee by : None Revenue by : Shri Arvind Desai सपनवधई की तधरऩख / Date of Hearing : 22.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 11.08.2022 आदेश / ORDER PER S. S. GODARA…

MAHAKALESHWAR TOLLWAYS PRIVATE LIMITED,UJJAIN vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1, NASHIK

Appeals are allowed in above terms

ITA 491/PUN/2020[2012-13]Status: DisposedITAT Pune11 Aug 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.491 & 492/Pun/2020 ननधधारण वषा / Assessment Year : 2012-13 & 2013-14 Mahakaleshwar Tollways Pvt. Ltd., Ninora Toll Plaza Ninora, Ujjain – 456 001 .......अपऩलधथी / Appellant Pan : Aafcm7676Q

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 143(3)Section 32Section 32(1)(ii)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.491 & 492/PUN/2020 ननधधारण वषा / Assessment Year : 2012-13 & 2013-14 Mahakaleshwar Tollways Pvt. Ltd., Ninora Toll Plaza Ninora, Ujjain – 456 001 .......अपऩलधथी / Appellant PAN : AAFCM7676Q बनधम / V/s. …..…प्रत्यथी / Respondent Dy.CIT, Cen.Circle-1, Nashik Assessee by : None Revenue by : Shri Arvind Desai सपनवधई की तधरऩख / Date of Hearing : 22.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 11.08.2022 आदेश / ORDER PER S. S. GODARA…

GWALIOR BYPASS PROJECT LTD,NEW DELHI vs. ACIT, CIRCLE-10(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1297/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Jul 2022AY 2015-16

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2015-16] Gwalior Bypass Project Ltd., Vs Acit, C-56/41, Sector-62, Noida, Circle-10(2), Uttar Pradesh-201303. New Delhi. Pan-Aaccg6312J Appellant Respondent Appellant By Ms.Chinu Bhasin, Ca Respondent By Shri Ishtiyaque Ahmed, Cit Dr Date Of Hearing 15.07.2022 Date Of Pronouncement 26.07.2022

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER [Assessment Year : 2015-16] Gwalior Bypass Project Ltd., vs ACIT, C-56/41, Sector-62, Noida, Circle-10(2), Uttar Pradesh-201303. New Delhi. PAN-AACCG6312J APPELLANT RESPONDENT Appellant by Ms.Chinu Bhasin, CA Respondent by Shri Ishtiyaque Ahmed, CIT DR Date of Hearing 15.07.2022 Date of Pronouncement 26.07.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2015-16 is directed against the order of Ld. CIT(A)-4, New Delhi…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. GURUVAYOOR INFRASTRUCTURE PRIVATE LIMITED , HYDERABAD

In the result, appeal of the revenue is partly allowed for statistical purposes in above terms

ITA 381/HYD/2020[2017-18]Status: DisposedITAT Hyderabad31 May 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Venkatraman IyerFor Respondent: Shri Y.V.S.T. Sai
Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. 380 & 381/Hyd/2020 and ITA Nos. 1639, 1640 & , 1641/Hyd/2019 A.Ys.: 2013-14, 2017-18, 2014-15, 2015-16 & 2016-17 Dy. Commissioner of Vs. Guruvayoor Income-tax, Circle – 2(2), Infrastructure Pvt. Ltd., Hyderabad. Hyderabad PAN – AAFCG 3842E (Appellant) (Respondent) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri Venkatraman Iyer Date of hearing: 19/05/2022 Date of pronouncement: 31/05/2022 O R D E R PER BENCH: These are the appeals filed by the revenue…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. GURUVAYOOR INFRASTRUCTURE PRIVATE LIMITED , HYDERABAD

In the result, appeal of the revenue is partly allowed for statistical purposes in above terms

ITA 380/HYD/2020[2013-14]Status: DisposedITAT Hyderabad31 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Venkatraman IyerFor Respondent: Shri Y.V.S.T. Sai
Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. 380 & 381/Hyd/2020 and ITA Nos. 1639, 1640 & , 1641/Hyd/2019 A.Ys.: 2013-14, 2017-18, 2014-15, 2015-16 & 2016-17 Dy. Commissioner of Vs. Guruvayoor Income-tax, Circle – 2(2), Infrastructure Pvt. Ltd., Hyderabad. Hyderabad PAN – AAFCG 3842E (Appellant) (Respondent) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri Venkatraman Iyer Date of hearing: 19/05/2022 Date of pronouncement: 31/05/2022 O R D E R PER BENCH: These are the appeals filed by the revenue…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. GURUVAYOOR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, appeal of the revenue is partly allowed for statistical purposes in above terms

ITA 1641/HYD/2019[2016-17]Status: DisposedITAT Hyderabad31 May 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Venkatraman IyerFor Respondent: Shri Y.V.S.T. Sai
Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. 380 & 381/Hyd/2020 and ITA Nos. 1639, 1640 & , 1641/Hyd/2019 A.Ys.: 2013-14, 2017-18, 2014-15, 2015-16 & 2016-17 Dy. Commissioner of Vs. Guruvayoor Income-tax, Circle – 2(2), Infrastructure Pvt. Ltd., Hyderabad. Hyderabad PAN – AAFCG 3842E (Appellant) (Respondent) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri Venkatraman Iyer Date of hearing: 19/05/2022 Date of pronouncement: 31/05/2022 O R D E R PER BENCH: These are the appeals filed by the revenue…

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CIT-10 v. North Karnataka Expressway Ltd. (51 Taxmann.com 214) — Cited in 30 Judgments | BharatTax