CIT Chennai v. Tamilnadu Road Development Co. Ltd.

130 Taxmann.com 63High Court2021#8174 most cited

What is CIT Chennai v. Tamilnadu Road Development Co. Ltd. authority for?

Depreciation can be claimed on toll roads, including on intangible assets like commercial rights, as this constitutes an enduring benefit. The Madras High Court followed the ratio laid down in GVK Jaipur Expressway Ltd.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

CIT Chennai v Tamilnadu Road Development Co. Ltd. · depreciation on toll road · intangible assets · commercial rights · section 32(1) · enduring benefit · GVK Jaipur Expressway Ltd. · Madras High Court

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)enduring benefitintangible assets

Judgments citing CIT Chennai v. Tamilnadu Road Development Co. Ltd.

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

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 32

…I.T.A. No.131/Lkw/2024 C.O.No.14/Lkw/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.131/Lkw/2024 Assessment year:2021-22 JCIT (OSD), C.C.-1, Lucknow (Appellant) Vs. ACP Tollways Private Limited, B-9, Vibhuti Khand, Gomti Nagar, Lucknow. PAN:AAKCA0630M (Respondent) C.O.No.14/Lkw/2024 (in I.T.A. No.131/Lkw/2024) Assessment year:2021-22 ACP Tollways Private Limited, B-9, Vibhuti Khand, Gomti Nagar, Lucknow. PAN:AAKCA0630M (Appellant) Vs. JCIT (OSD), C.C.-1, Lucknow (Respondent) Revenue by…

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, Central Circle-1, Nashik vs. M/S. Ashoka Dhankuni Kharagpur Tollway Limited, Nashik

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

ITA 157/PUN/2019[2015-16]Status: DisposedITAT Pune19 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.157/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16

For Appellant: Shri Pramod ShingteFor Respondent: Shri Deepak Garg
Section 143(3)Section 32Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.157/PUN/2019 निर्धारण वषा / Assessment Year : 2015-16 The Deputy Commissioner of Income-tax, Central Circle 1, Nashik .......अऩीऱाथी / Appellant बिधम / V/s. M/s. Ashoka Dhankuni Kharagpur Tollway Ltd., S.No.861, Ashoka House, Ashoka Marg, Wadala, Nashik – 422011 PAN: AAJCA2569C ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA Nos.187 & 188/PUN/2019 निर्धारण वषा / Assessment Years : 2014-15 & 2015-16 The Deputy Commissioner of Income-tax, Circle 1…

Deputy Commissioner of Income-Tax, Circle - 1, Nashik vs. M/S. Ashoka Belgaum Dharward Tollway Ltd, Nashik

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

ITA 188/PUN/2019[2015-16]Status: DisposedITAT Pune19 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.157/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16

For Appellant: Shri Pramod ShingteFor Respondent: Shri Deepak Garg
Section 143(3)Section 32Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.157/PUN/2019 निर्धारण वषा / Assessment Year : 2015-16 The Deputy Commissioner of Income-tax, Central Circle 1, Nashik .......अऩीऱाथी / Appellant बिधम / V/s. M/s. Ashoka Dhankuni Kharagpur Tollway Ltd., S.No.861, Ashoka House, Ashoka Marg, Wadala, Nashik – 422011 PAN: AAJCA2569C ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA Nos.187 & 188/PUN/2019 निर्धारण वषा / Assessment Years : 2014-15 & 2015-16 The Deputy Commissioner of Income-tax, Circle 1…

Deputy Commissioner of Income-Tax, Circle - 1, Nashik vs. M/S. Ashoka Belgaum Dharward Tollway Ltd, Nashik

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

ITA 187/PUN/2019[2014-15]Status: DisposedITAT Pune19 Jul 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.157/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16

For Appellant: Shri Pramod ShingteFor Respondent: Shri Deepak Garg
Section 143(3)Section 32Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.157/PUN/2019 निर्धारण वषा / Assessment Year : 2015-16 The Deputy Commissioner of Income-tax, Central Circle 1, Nashik .......अऩीऱाथी / Appellant बिधम / V/s. M/s. Ashoka Dhankuni Kharagpur Tollway Ltd., S.No.861, Ashoka House, Ashoka Marg, Wadala, Nashik – 422011 PAN: AAJCA2569C ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA Nos.187 & 188/PUN/2019 निर्धारण वषा / Assessment Years : 2014-15 & 2015-16 The Deputy Commissioner of Income-tax, Circle 1…

CIT Chennai v. Tamilnadu Road Development Co. Ltd. (130 Taxmann.com 63) — Cited in 13 Judgments | BharatTax