CIT v. A.L. Logistics Pvt. Ltd.

374 ITR 609High Court2015#4564 most cited

What is CIT v. A.L. Logistics Pvt. Ltd. authority for?

An assessee is entitled to claim the benefit under Section 80IA(4)(i) even in the absence of a specific agreement with the Central/State Government, local authority or statutory body, if the proposal was accepted by the Government on certain conditions which were duly complied with.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. A.L. Logistics Pvt. Ltd. · 374 ITR 609 · Section 80IA(4)(i) · infrastructure facility · deduction under Section 80IA · government approval · conditions complied with

Also reported as

55 Taxmann.com 283

Sections most often in play

Section 80IA(4)Section 250Section 80-IA(12)(ca)Section 80IA(12)(ca)

Issues it is cited on

section 80ia(4)(i)section 7(1)section 80ia(1)section 80ia(5)retention moneysection 80ia(4)infrastructure facilitydeduction under section 80iasection 80iadeduction u/s 80iaicdssection 80i

Judgments citing CIT v. A.L. Logistics Pvt. Ltd.

Deputy Commissioner of Income Tax, Central Circle 2(1), Mumbai vs. Gateway Distriparks Limited, Andhra Pradesh

Accordingly, the Grounds raised by the Revenue are dismissed

ITA 3816/MUM/2025[2020-21]Status: DisposedITAT Mumbai03 Sept 2025AY 2020-21

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri Ashok Kumar Jain, AR
Section 250Section 801ASection 801A(4)Section 80I

…Coordinate Bench in the assessee’s own case for the AY 2011-12 (supra) as well as the ratio laid down by the Hon’ble Supreme Court in the case of M/s. Container Corporation [404 ITR 397 (SC) (2018)] and M/s. AL Logistics (P) Ltd of Hon’ble Madras High Court [374 ITR 609, Madras – HC], decision of the Hon’ble Bombay High Court in the case of Continental Warehousing Corporation [374 ITR 645, Bom. – HC], we find no infirmity in the order of the Ld. CIT(A) while allowing the assessee’s appeal. Hence, we are of the considered opinion that the decision taken by the Ld. CIT (A) is in order and no interference is requir…

Deputy Commissioner of Income Tax Central Circle 2(1), Mumbai vs. Gateway Distriparks Limited, Andhra Pradesh

Accordingly, the Grounds raised by the Revenue are dismissed

ITA 3815/MUM/2025[2018-19]Status: DisposedITAT Mumbai03 Sept 2025AY 2018-19

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri Ashok Kumar Jain, AR
Section 250Section 801ASection 801A(4)Section 80I

…Coordinate Bench in the assessee’s own case for the AY 2011-12 (supra) as well as the ratio laid down by the Hon’ble Supreme Court in the case of M/s. Container Corporation [404 ITR 397 (SC) (2018)] and M/s. AL Logistics (P) Ltd of Hon’ble Madras High Court [374 ITR 609, Madras – HC], decision of the Hon’ble Bombay High Court in the case of Continental Warehousing Corporation [374 ITR 645, Bom. – HC], we find no infirmity in the order of the Ld. CIT(A) while allowing the assessee’s appeal. Hence, we are of the considered opinion that the decision taken by the Ld. CIT (A) is in order and no interference is requir…

ACIT., Circle-8(1), Hyderabad vs. Ncc Hes Jv, Madhapur

In the result, all the appeals of the Revenue are dismissed

ITA 688/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

…1996 brought an amendment to the provisions of Section 80IA of the Act. In the said decision, the Hon'ble Supreme Court upheld the views taken in the case of Commissioner of Income Tax v. A.L. Logistics Private Limited [2015] 55 taxmann.com 283/230 Taxman 194/374 ITR 609 (Madras). In the said decision, the Hon'ble Division Bench has held that the specific issue as to whether in the absence of a specific agreement with the Central/State Government, local authority or statutory body the assessee is entitled to claim the benefit under Section 80IA(4)(i) was considered and after analysing the terms and conditions of…

ACIT., Circle-8(1), Hyderabad vs. Ncc Hes Jv, Hyderabad

ITA 682/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Feb 2025AY 2017-18
For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

…1996 brought an amendment to the provisions of Section 80IA of the Act. In the said decision, the Hon'ble Supreme Court upheld the views taken in the case of Commissioner of Income Tax v. A.L. Logistics Private Limited [2015] 55 taxmann.com 283/230 Тахтап 194/374 ITR 609 (Madras). In the said decision, the Hon'ble Division Bench has held that the specific issue as to whether in the absence of a specific agreement with the Central/State Government, local authority or statutory body the assessee is entitled to claim the benefit under Section 80IA(4)(i) was considered and after analysing the terms and conditions of…

Siraj Ahmed Shah, Mumbai vs. Ward 42 (1) (4) and CIT, Mumbai

Accordingly, the Grounds raised by the Revenue are dismissed

ITA 3815/MUM/2024[2021-22]Status: DisposedITAT Mumbai02 Jan 2025AY 2021-22

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri Ashok Kumar Jain, AR
Section 250Section 801ASection 801A(4)Section 80I

…Coordinate Bench in the assessee’s own case for the AY 2011-12 (supra) as well as the ratio laid down by the Hon’ble Supreme Court in the case of M/s. Container Corporation [404 ITR 397 (SC) (2018)] and M/s. AL Logistics (P) Ltd of Hon’ble Madras High Court [374 ITR 609, Madras – HC], decision of the Hon’ble Bombay High Court in the case of Continental Warehousing Corporation [374 ITR 645, Bom. – HC], we find no infirmity in the order of the Ld. CIT(A) while allowing the assessee’s appeal. Hence, we are of the considered opinion that the decision taken by the Ld. CIT (A) is in order and no interference is requir…

Celestial Avenues Pvt Ltd Rep. by Csk Properties Pvt Ltd on Merger-PAN-Aadcc3990R, Hyderabad vs. Asst. Commissioner of Income Tax, Circle -1(2), Hyderabad

In the result, all the appeals of the assessee are allowed

ITA 212/HYD/2024[2017-18]Status: HeardITAT Hyderabad01 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 801ASection 801A(4)Section 80I

…1996 brought an amendment to the provisions of Section 80IA of the Act. In the said decision, the Hon'ble Supreme Court upheld the views taken in the case of Commissioner of Income Tax v. A.L. Logistics Private Limited [2015] 55 taxmann.com 283/230 Taxman 194/374 ITR 609 (Madras). In the said decision, the Hon'ble 42 SABIR, SEW & PRASAD JV Division Bench has held that the specific issue as to whether in the absence of a specific agreement with the Central/State Government, local authority or statutory body the assessee is entitled to claim the benefit under Section 80IA(4)(i) was considered and after analysing…

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/85/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

…ted by the Government on certain conditions which were duly complied with by the said assessee and therefore even if there may not be any specific agreement 12 (2018) 404 ITR 397 (SC) 13 (2015) 374 ITR 609 (Mad) ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 10 of 21 but the sequence of events clearly show that the assessee therein is providing container freight station facility in accordance with the conditions laid down by the Government and therefore there is no need to insists or the specific execution of agre…

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/86/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

…ted by the Government on certain conditions which were duly complied with by the said assessee and therefore even if there may not be any specific agreement 12 (2018) 404 ITR 397 (SC) 13 (2015) 374 ITR 609 (Mad) ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 10 of 21 but the sequence of events clearly show that the assessee therein is providing container freight station facility in accordance with the conditions laid down by the Government and therefore there is no need to insists or the specific execution of agre…

DCIT Central Circle-2(4), Mumbai vs. Ronak Gems Private Limited, Mumbai

In the result, appeal of the Revenue is allowed for statistical

ITA 1496/MUM/2023[2017-2018]Status: DisposedITAT Mumbai15 Nov 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 Dcit Central Circle- 2(4) M/S Ronak Gems Pvt Ltd Room No. 802, 8Th Floor, 311, Mehta Bhavan, Shop No. Vs. Prathishtha Bhavan, M.K. 5, Opp. Charni Road, Road Churchgate, Mumbai- 400 004 Mumbai- 400020 Pan No. Aabcr 7550 G Appellant Respondent Assessee By : Mr. Nishit Gandhi, Ms. Madhuri Tambe & Aishwarya Wanikar Revenue By : Smt. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 09/11/2023 Date Of Pronouncement : 15/11/2023

For Appellant: Mr. Nishit Gandhi, Ms. MadhuriFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 143(2)Section 153A

…e assessee. We find the during course of search at the premises of the assessee. We find the Hon’ble Bombay High Court in the case of Hon’ble Bombay High Court in the case of CIT vs Continental CIT vs Continental Warehousing Corporatio Warehousing Corporation 374 ITR 609 (Bom) has held that in the has held that in the case of unabated assessments assessments, no addition could have been made no addition could have been made without the aid of any incriminating material found during the of any incriminating material found during the of any incriminating material found during the course of search. The finding of th…

ACIT, Circle- 5(2), New Delhi vs. Celebi Delhi Cargo Terminal Management India Pvt. Ltd., New Delhi

ITA 8301/DEL/2019[2013-14]Status: DisposedITAT Delhi24 Aug 2023AY 2013-14

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaacit, Vs. M/S. Celebi Delhi Cargo Terminal Circle-5(2), Management India Pvt. Ltd. New Delhi New Delhi Room No. Ce-05, Import Building-2, International Cargo Terminal, Igi Airport, New Delhi Pan : Aadcc6885B (Appellant) (Respondent)

Section 143(3)Section 263Section 271(1)(c)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ACIT, Vs. M/s. Celebi delhi Cargo Terminal Circle-5(2), Management India Pvt. Ltd. New Delhi New Delhi Room No. CE-05, Import Building-2, International Cargo Terminal, IGI Airport, New Delhi PAN : AADCC6885B (APPELLANT) (RESPONDENT) Appellant by Sh. Ankit Agrawal, CA Revenue by Sh. Vivek Kumar Upadhyay, Sr. DR Date of hearing: 19.07.2023 Date of Pronouncement: 24.08.2023 ORDER PER ANUBHAV SHARMA, JM: The appeal has been preferred by the Revenue against…

The Deputy Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Gateway East India Private Limited, Visakhapatnam

In the result, appeal filed by the Revenue is dismissed

ITA 38/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri Fenil Amit Bhatt, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 129Section 142(1)Section 143(2)Section 143(3)Section 80I

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.38/Viz/2021 ("नधा"रण वष" / Assessment Year : 2017-18) Dy. Commissioner of Income Tax, Vs. M/s. Gateway East India Pvt Circle-3(1), Ltd., Visakhapatnam. Visakhapatnam. PAN: AABCV 1938 N (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee by : Sri Fenil Amit Bhatt, AR ""याथ" क" ओर से…

JCIT Large Tax Payer Unit-1, Chennai vs. M/S. Chennai Petroleum Corporation Ltd., Chennai

The appeal stands dismissed

ITA 1536/CHNY/2019[2011-12]Status: DisposedITAT Chennai12 Jun 2023AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) &For Respondent: Shri R. Mohan Reddy (CIT) –Ld. DR
Section 143(3)Section 80A(4)(i)Section 80I

…assessee u/s 80-IA (4). 7. The only question to be answered is the absence of contract with specified authorities. We find that similar factual matrix is covered by the decision of Hon’ble High Court of Madras in the case of CIT vs. AL Logistics Private Ltd. (374 ITR 609). In that case, the assessee claimed similar deduction u/s 80-IA(4)(i) with respect to an infrastructure facility. The Ld. AO denied the same, inter-alia, on the ground that the assessee did not enter into any agreement with the government. The matter reached up-to Tribunal wherein Tribunal allowed the appeal by relying upon the decision of Delhi…

St. John Freight Systems Pvt. Ltd., Tutucorin vs. DCIT, CC-1, Madurai

In the result appeals filed in ITA Nos

ITA 2900/CHNY/2019[2010-11]Status: DisposedITAT Chennai06 Apr 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…

St. John Freight Systems Ltd., Tuticorin vs. DCIT Central Circle 1, Madurai

In the result appeals filed in ITA Nos

ITA 2899/CHNY/2019[2009-10]Status: DisposedITAT Chennai06 Apr 2023AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…

St. John Freight Systems Ltd., Tuticorin vs. DCIT Central Circle 1, Madurai

In the result appeals filed in ITA Nos

ITA 2898/CHNY/2019[2008-09]Status: DisposedITAT Chennai06 Apr 2023AY 2008-09

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…

St. John Freight Systems Ltd., Tuticorin vs. DCIT Central Circle 1, Madurai

In the result appeals filed in ITA Nos

ITA 188/CHNY/2019[2007-08]Status: DisposedITAT Chennai06 Apr 2023AY 2007-08

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…

Ennore Cargo Container Terminal Private Limited, Chennai vs. ACIT Central Circle 2 (4), Chennai

In the result, the order passed u/s

ITA 1798/CHNY/2018[2012-13]Status: DisposedITAT Chennai13 Nov 2019AY 2012-13

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita No.1798/Chny/2018 "नधा"रण वष" /Assessment Year: 2012-13

For Appellant: Shri AR.V.Sreenivasan, JCIT
Section 143(3)Section 143(4)Section 263Section 80Section 80I

…ility even after amendment of Section 80-IA and eligible to the deduction u/s.80IA(4) was eligible,had been held in favour of the assessee by following the decision the Hon’ble Jurisdictional High Court in the case of CIT Vs AL Logistics (P) Ltd, reported in 374 ITR 609. It was a submission that this order of the Hon’ble Jurisdictional High Court has now attained finality in view of the decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax, Delhi-1 Vs. :- 3 -: Container Corporation of India Limited reported in [2018] 93 taxmann.com 31 (SC), wherein the assessee’s case was also connec…

ACIT Central Circle 2(4), Chennai vs. Ennore Cargo Container Terminals Pvt. Ltd., Chennai

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

ITA 2737/CHNY/2017[2013-14]Status: DisposedITAT Chennai19 Dec 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita No.2737/Chny/2017 "नधा"रण वष" /Assessment Year : 2013-14

For Appellant: Shri Hari Govind, JCITFor Respondent: Shri Yashwant Kumar, CA
Section 80

…l Representative and Shri Yashwant Kumar, the Ld. representative for the assessee. The CIT(Appeals) by placing his reliance on the judgment of Madras High Court in the assessee's own case for assessment years 2007-08 and 2010-11, decided the issue in (2015) 374 ITR 609 and also the judgment of Delhi High Court in Container Corporation of India Ltd. v. ACIT (2012) 346 ITR 140. Since the CIT(Appeals) has followed the binding judgment of jurisdictional High Court in the assessee's own case for assessment years 2007-08 and 2010-11, a mere pendency of appeal before the Apex Court cannot be a reason to take a differ…

Gateway Distriparks(Kerala) Ltd, Cochin vs. ACIT, Cochin

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

ITA 216/COCH/2018[2013-14]Status: DisposedITAT Cochin28 Aug 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.216/Coch/2018 Assessment Year : 2013-14 Gateway Distriparks (Kerala) Vs. The Assistant Commissioner Of Ltd., Door No. 26/1804, Income-Tax, Circle-1(2), Kochi Chakiat House, Subramaniam Road, Willington Island, Kochi-682 003. [Pan:Aaccg 6616P] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri P.M. Veeramani, Ca Revenue By Smt. A.S. Bindhu, Dr Date Of Hearing 14/08/2018 Date Of Pronouncement 28/08/2018

Section 143(3)Section 263Section 32Section 32(1)(ii)

…arrying on business of Container Freight Station. According to the Ld. AR, container freight station is part of an inland port and for this proposition, he relied on the judgment of the Madras High Court in the case of CIT vs. A.L. Logistics Pvt. Ltd. (2015) (374 ITR 609). 4.3 The Ld. AR relied on the judgment of the Supreme Court in the case of Techno Stocks and Shares Ltd vs CIT (327 ITR 323) wherein it was held that 'the right of membership was a "business or commercial right" and could be said to be owned by the assessee and used for business purposes in terms of section 32(l)(ii) . The right of membership,…

Dy.Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Hyderabad Menzies Air Cargo Private Limited, Hyderabad

In the result, appeals of the assessee are allowed"

ITA 1742/HYD/2017[2014-15]Status: DisposedITAT Hyderabad08 Jun 2018AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: S/Shri Manish V. Shah &For Respondent: Shri K. Srinivas Reddy
Section 115JSection 143(1)Section 143(3)Section 80Section 801ASection 801A(4)Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1574 & 1742/Hyd/2017 Assessment Years: 2013-14 & 2014-15 Dy. Commissioner of vs. Hyderabad Menzies Air Income-tax, Circle – 2(2), Cargo Pvt. Ltd., Hyderabad. Hyderabad. PAN – AACCC9611 N Appellant Respondent Revenue by: Shri K. Srinivas Reddy Assessee by: S/Shri Manish V. Shah & Sunil Jain Date of hearing: 29/05/2018 Date of pronouncement: 08/06/2018 O R D E R PER S. RIFAUR RAHMAN, AM: Both these appeals filed by the Revenue are directed agai…

CIT v. A.L. Logistics Pvt. Ltd. (374 ITR 609) — Cited in 26 Judgments | BharatTax