CIT v. Chettinad Lignite Transport Services (P) Limited

415 ITR 107High Court#12815 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10(35)Section 115-OSection 14ASection 250Section 8DSection 80IA(4)(i)Section 263Section 80IA(4)

Issues it is cited on

section 80ia(4)(i)section 115osection 237opening wdvsection 10(35)section 80ia(4)ddtinfrastructure facilityinitial assessment yeardeduction under section 80iawritten down valuedomestic company

Judgments citing CIT v. Chettinad Lignite Transport Services (P) Limited

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

ITA 1268/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2018-19

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]

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 115Section 14ASection 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Mundra 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] ITA Nos. 1261 & 1268/Ahd/2024 (Assessment Year: 2017-18 & 2018-19) Assistant Commissioner of Mundra International Container Vs. Income-tax, Terminal Private Limited, Circle-2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [PAN : AADCA 0917 C] (Appellant) .. (Respondent) Appellant by…

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

ITA 1261/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2017-18

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]

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 115Section 14ASection 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Mundra 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] ITA Nos. 1261 & 1268/Ahd/2024 (Assessment Year: 2017-18 & 2018-19) Assistant Commissioner of Mundra International Container Vs. Income-tax, Terminal Private Limited, Circle-2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [PAN : AADCA 0917 C] (Appellant) .. (Respondent) Appellant by…

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

ITA 1241/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2017-18

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]

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 115Section 14ASection 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Mundra 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] ITA Nos. 1261 & 1268/Ahd/2024 (Assessment Year: 2017-18 & 2018-19) Assistant Commissioner of Mundra International Container Vs. Income-tax, Terminal Private Limited, Circle-2(1)(1), Navinal, New Mundra Port, Post Ahmedabad Box No.8, Mundra, Kutch [PAN : AADCA 0917 C] (Appellant) .. (Respondent) Appellant by…

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

ITA 1916/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2016-17

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

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1613 & 1916/Ahd/2019 Assessment Year: 2015-16 & 2016-17 Mundra International The DCIT, Container Terminal Circle-2(1)(2), Pvt. Ltd, Navinal, Vs Ahmedabad New Mundra Port, Post Box No. 8, Mundra Kutch, Gujarat 370421 PAN: AADCA0917C (Appellant) (Respondent) ITA Nos: 1711 & 1872/Ahd/2019 Assessment Years: 2015-16 & 2016-17 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Ahmedabad Vs Pvt Ltd., Navinal, New Mundra Port, Post Box No. 8,…

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

ITA 1872/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2016-17

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

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1613 & 1916/Ahd/2019 Assessment Year: 2015-16 & 2016-17 Mundra International The DCIT, Container Terminal Circle-2(1)(2), Pvt. Ltd, Navinal, Vs Ahmedabad New Mundra Port, Post Box No. 8, Mundra Kutch, Gujarat 370421 PAN: AADCA0917C (Appellant) (Respondent) ITA Nos: 1711 & 1872/Ahd/2019 Assessment Years: 2015-16 & 2016-17 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Ahmedabad Vs Pvt Ltd., Navinal, New Mundra Port, Post Box No. 8,…

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

ITA 1711/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2015-16

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

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1613 & 1916/Ahd/2019 Assessment Year: 2015-16 & 2016-17 Mundra International The DCIT, Container Terminal Circle-2(1)(2), Pvt. Ltd, Navinal, Vs Ahmedabad New Mundra Port, Post Box No. 8, Mundra Kutch, Gujarat 370421 PAN: AADCA0917C (Appellant) (Respondent) ITA Nos: 1711 & 1872/Ahd/2019 Assessment Years: 2015-16 & 2016-17 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Ahmedabad Vs Pvt Ltd., Navinal, New Mundra Port, Post Box No. 8,…

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

ITA 1613/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2015-16

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

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1613 & 1916/Ahd/2019 Assessment Year: 2015-16 & 2016-17 Mundra International The DCIT, Container Terminal Circle-2(1)(2), Pvt. Ltd, Navinal, Vs Ahmedabad New Mundra Port, Post Box No. 8, Mundra Kutch, Gujarat 370421 PAN: AADCA0917C (Appellant) (Respondent) ITA Nos: 1711 & 1872/Ahd/2019 Assessment Years: 2015-16 & 2016-17 The ACIT, Mundra International Circle-2(1)(2), Container Terminal Ahmedabad Vs Pvt Ltd., Navinal, New Mundra Port, Post Box No. 8,…

BSC C&C JV,NEW DELHI vs. NEAC, NEW DELHI

In the result, the appeal of the assessee is partly allowed as

ITA 705/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Nov 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.705/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Bsc C&C Jv Assessing Officer, 74, Hemkunt Colony, Vs. National E-Assessment New Delhi. Centre, Delhi. Pan No. Aadfb8115G अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 80I

…njit Projects Pvt. Ltd. 408 ITR 274 SLP filed by the Revenue dismissed by the Hon’ble Supreme Court reported in 263 Taxman 363; 2. CIT Vs. Chettinad Lignite Transport Services Pvt. Ltd. 413 ITR 162 and 3. CIT Vs. Chettinad Lignite Transport Services Pvt. Ltd. 415 ITR 107. I.T.A.No.705/Del/2021 12. The Ld. Counsel further placing reliance on the following decisions submits that deduction u/s 80IA of the Act was allowed for the entities where the contracts were awarded by PSCs/PSCs: 1. Well Spun Purchase Vs. ITO (ITA No. 1864/Hd./2013 & ITA No.225/Hd./2014) for M.P. Rajya Setu Nirman Nigam Ltd.; 2. ACIT Vs. Pate…

CIT v. Chettinad Lignite Transport Services (P) Limited (415 ITR 107) — Cited in 8 Judgments | BharatTax