CIT v. A.L. Logistic Pvt. Ltd.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2.1.1, VEJALPUR vs. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD., KUTCH

In the result, the grounds raised by the Revenue for AYs 2017-18 and 2018-19 are dismissed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalmundra International Container Dcit, Vs. Terminal Private Limited, Circle 2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [Pan : Aadca 0917 C]

…the Tribunal and High Courts allowed the issue in favour of the assessee. 11.1. Ld. Senior Counsel for the assessee submitted that this issue is also covered in favour of the assessee by the High Court of Madras in the case of CIT Vs. A.L. Logistic Pvt. Ltd. [374 ITR 601] and CIT -Vs- Chettinad Lignite Transport Services Pvt. Ltd. in TCA No.741,1266 of 2009 and 162 of 2015 dated 06-03-2019 upholding the decision of Hyderabad ITAT in the case of Ocean Sparkle Limited wherein it was held that assessee is eligible for deduction ITA Nos. 1241, 1261 & 1268/Ahd/2024 Assessee: Mundra International Container Terminal Pv…

ASSISTANT COMMISSIONER OF INCOME TAX, VEJALPUR vs. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD. , KACHCHH

In the result, the grounds raised by the Revenue for AYs 2017-18 and 2018-19 are dismissed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalmundra International Container Dcit, Vs. Terminal Private Limited, Circle 2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [Pan : Aadca 0917 C]

…the Tribunal and High Courts allowed the issue in favour of the assessee. 11.1. Ld. Senior Counsel for the assessee submitted that this issue is also covered in favour of the assessee by the High Court of Madras in the case of CIT Vs. A.L. Logistic Pvt. Ltd. [374 ITR 601] and CIT -Vs- Chettinad Lignite Transport Services Pvt. Ltd. in TCA No.741,1266 of 2009 and 162 of 2015 dated 06-03-2019 upholding the decision of Hyderabad ITAT in the case of Ocean Sparkle Limited wherein it was held that assessee is eligible for deduction ITA Nos. 1241, 1261 & 1268/Ahd/2024 Assessee: Mundra International Container Terminal Pv…

MUNDRA INTERNATIONAL CONTAINER TERMINAL PRIVATE LIMITED,MUNDRA vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, AHMEDABAD

In the result, the grounds raised by the Revenue for AYs 2017-18 and 2018-19 are dismissed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalmundra International Container Dcit, Vs. Terminal Private Limited, Circle 2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [Pan : Aadca 0917 C]

…the Tribunal and High Courts allowed the issue in favour of the assessee. 11.1. Ld. Senior Counsel for the assessee submitted that this issue is also covered in favour of the assessee by the High Court of Madras in the case of CIT Vs. A.L. Logistic Pvt. Ltd. [374 ITR 601] and CIT -Vs- Chettinad Lignite Transport Services Pvt. Ltd. in TCA No.741,1266 of 2009 and 162 of 2015 dated 06-03-2019 upholding the decision of Hyderabad ITAT in the case of Ocean Sparkle Limited wherein it was held that assessee is eligible for deduction ITA Nos. 1241, 1261 & 1268/Ahd/2024 Assessee: Mundra International Container Terminal Pv…

M/S. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,,KUTCH vs. THE DCIT, CIRCLE-2(1)(2),, AHMEDABAD

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

…e infrastructure facility. Assessee has relied on the decision of Madras High Court I.T.A Nos. 1613 & 1916/Ahd/2019 and Ors. A.Ys. 2015-16 & 2016-17 Page No 6 Mundra International Container Pvt. Ltd. vs. DCIT in the case of CIT Vs. A. L. Logistic Pvt. Ltd. [374 ITR 601] where on similar facts the Hon’ble High Court has allowed the benefit of section 801A(4). The assessee has also relied upon the decision of Hyderabad Tribunal in the case of Ocean Sparkle Limited Vs. DCIT 199 TIJ 58] (HYD) and Hyderabad Menzies Air Cargo Pvt. Ltd. [ITA No.421, 122, 423/HYD/2015] dated 06/10/2016. The assessee has further relied…

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,, KUTCH

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

…e infrastructure facility. Assessee has relied on the decision of Madras High Court I.T.A Nos. 1613 & 1916/Ahd/2019 and Ors. A.Ys. 2015-16 & 2016-17 Page No 6 Mundra International Container Pvt. Ltd. vs. DCIT in the case of CIT Vs. A. L. Logistic Pvt. Ltd. [374 ITR 601] where on similar facts the Hon’ble High Court has allowed the benefit of section 801A(4). The assessee has also relied upon the decision of Hyderabad Tribunal in the case of Ocean Sparkle Limited Vs. DCIT 199 TIJ 58] (HYD) and Hyderabad Menzies Air Cargo Pvt. Ltd. [ITA No.421, 122, 423/HYD/2015] dated 06/10/2016. The assessee has further relied…

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,, KUTCH

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

…e infrastructure facility. Assessee has relied on the decision of Madras High Court I.T.A Nos. 1613 & 1916/Ahd/2019 and Ors. A.Ys. 2015-16 & 2016-17 Page No 6 Mundra International Container Pvt. Ltd. vs. DCIT in the case of CIT Vs. A. L. Logistic Pvt. Ltd. [374 ITR 601] where on similar facts the Hon’ble High Court has allowed the benefit of section 801A(4). The assessee has also relied upon the decision of Hyderabad Tribunal in the case of Ocean Sparkle Limited Vs. DCIT 199 TIJ 58] (HYD) and Hyderabad Menzies Air Cargo Pvt. Ltd. [ITA No.421, 122, 423/HYD/2015] dated 06/10/2016. The assessee has further relied…

MUNDRA INTERNATIONAL CONTAINER TERMINAL PVT. LTD.,,KUTCH vs. THE DCIT, CIRCLE-2(1)(2),, AHMEDABAD

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

…e infrastructure facility. Assessee has relied on the decision of Madras High Court I.T.A Nos. 1613 & 1916/Ahd/2019 and Ors. A.Ys. 2015-16 & 2016-17 Page No 6 Mundra International Container Pvt. Ltd. vs. DCIT in the case of CIT Vs. A. L. Logistic Pvt. Ltd. [374 ITR 601] where on similar facts the Hon’ble High Court has allowed the benefit of section 801A(4). The assessee has also relied upon the decision of Hyderabad Tribunal in the case of Ocean Sparkle Limited Vs. DCIT 199 TIJ 58] (HYD) and Hyderabad Menzies Air Cargo Pvt. Ltd. [ITA No.421, 122, 423/HYD/2015] dated 06/10/2016. The assessee has further relied…