CIT v. Container Corporation of India Ltd.

404 ITR 397Supreme Court of India2018#3680 most cited

What is CIT v. Container Corporation of India Ltd. authority for?

Section 80IA of the Income Tax Act aims to boost infrastructure development, particularly transport infrastructure, and its object and scope are to be understood in that context. The Supreme Court upholds the interpretation of Section 80IA as promoting infrastructure, aligning with legislative intent.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Container Corporation of India Ltd. · Section 80IA · infrastructure facility · transport infrastructure · deduction · Finance Act 1995 · object and scope of Section 80IA

Also reported as

93 Taxmann.com 31

Sections most often in play

Section 143(3)Section 132Section 153ASection 68Section 115BBESection 131Section 133ASection 139(1)

Issues it is cited on

section 80ia(4)(i)section 80ia(1)section 7(1)section 80ia(5)retention moneysection 131(1)surrender of incomesummons under section 131section 80ia(4)paper companyinfrastructure facilitydeduction under section 80ia

Judgments citing CIT v. Container Corporation of India Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), MUMBAI, 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

…f the case for the AY 2011-12 and 2017-18, respectfully following the decision of the 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…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), MUMBAI, 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

…f the case for the AY 2011-12 and 2017-18, respectfully following the decision of the 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…

SEABIRD MARINE SERVICES PRIVATE LIMITED,JAMNAGAR vs. ACIT, CIRCLE - 1, JAMNAGAR, JAMANGAR

ITA 83/RJT/2025[2017-18]Status: DisposedITAT Rajkot30 May 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 83/Rjt/2025 (निर्धारण वर्ष/Assessment Year: (2017-18) Seabird Marine Services Pvt. Vs. Ltd. Office No. 309 & 310, Centroid Luxuria, Nr. Crystal Mall, Khodiyar Colony, Aerodrome Road, Jamnagar 361006 Assistant Commissioner Of Income-Tax, Circle-1, Jamnagar, Aayakar Bhawan, Nr. Subhash Bridge, Jamnagar -Rajkot Highway, Jamnagar स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccs 9869 C (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By : Shri S. N. Soparkar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit-Dr Date Of Hearing : 30/04/2025 Date Of Pronouncement : 30/05/2025 Per Dr. A. L. Saini, Am: आदेश / Order Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2017-18, Is Directed Against The Order Passed By The National Faceless Appeal Centre (Nfac), Dehi/ Commissioner Of Income Tax (Appeal) [In Short 'Ld. Cit(A)'], Dated 02.01.2025, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer, Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), Vide Order Dated 31.12.2019. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “All The Below Mentioned Grounds Of Appeal Are Independent & Without Prejudices To Each Other.

For Appellant: Shri S. N. Soparkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 114Section 115JSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 83/RJT/2025 (निर्धारण वर्ष/Assessment Year: (2017-18) Seabird Marine Services Pvt. Vs. Ltd. Office No. 309 & 310, Centroid Luxuria, Nr. Crystal Mall, Khodiyar Colony, Aerodrome Road, Jamnagar 361006 Assistant Commissioner of Income-tax, Circle-1, Jamnagar, Aayakar Bhawan, Nr. Subhash Bridge, Jamnagar -Rajkot Highway, Jamnagar स्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCS 9869 C (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant by : Shri S. N…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 59/NAG/2022[2017-18]Status: DisposedITAT Nagpur25 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 58/NAG/2022[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain Appellant 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain Appellant 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.55/Nag./2022 (Assessment Year…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010–11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year : 2…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 56/NAG/2022[2013-14]Status: DisposedITAT Nagpur25 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year : 2…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year : 2…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 54/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Feb 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Respondent ITA no.55/Nag./2022 (Assessment Year…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 53/NAG/2022[2010-11]Status: DisposedITAT Nagpur25 Feb 2025AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.55/Nag./2022 (Assessment Year : 2…

DCIT-CC-7(3), MUMBAI vs. M/S LOTUS BUILDSPACE LLP, MUMBAI

In the result, all the appeals filed by the revenue are dismissed and the cross objections filed by the assessee are allowed

ITA 1484/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Feb 2025AY 2013-14

Bench: SHRI B.R. BASKARAN (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Respondent: Dr. K.R. Subhash (CIT-DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORESHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. C.O. No. A.Y. Appellant /Cross Respondent Objector 1484/M/2019 - 2013-14 D.C.I.T.-CC-7(3) M/s Lotus Buildspace Mumbai LLP, Room No.655, 6th 419, Laxmi Plaza, Floor, Aayakar Laxmi Industrial Bhavan, M.K. Road, Estate, New Link Mumbai Road, Andheri, Mumbai-400 053 PAN : AAEFL2464P - 43/Mum/2021 -do- M/s Lotus D.C.I.T.-CC-7(3) Buildspace LLP, Mumbai 1482/M/2019 - 2012-13 D.C.I.T.-CC-7(3) M/s Lotus Engicon Mumbai Pvt Ltd PAN : AABCL4505H - 109/Mum/2021 -d…

DCIT-CC-7(3), MUMBAI vs. M/S LOTUS ENGICON PVT. LTD., MUMBAI

In the result, all the appeals filed by the revenue are dismissed and the cross objections filed by the assessee are allowed

ITA 1482/MUM/2019[2012-13]Status: DisposedITAT Mumbai14 Feb 2025AY 2012-13

Bench: SHRI B.R. BASKARAN (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Respondent: Dr. K.R. Subhash (CIT-DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORESHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. C.O. No. A.Y. Appellant /Cross Respondent Objector 1484/M/2019 - 2013-14 D.C.I.T.-CC-7(3) M/s Lotus Buildspace Mumbai LLP, Room No.655, 6th 419, Laxmi Plaza, Floor, Aayakar Laxmi Industrial Bhavan, M.K. Road, Estate, New Link Mumbai Road, Andheri, Mumbai-400 053 PAN : AAEFL2464P - 43/Mum/2021 -do- M/s Lotus D.C.I.T.-CC-7(3) Buildspace LLP, Mumbai 1482/M/2019 - 2012-13 D.C.I.T.-CC-7(3) M/s Lotus Engicon Mumbai Pvt Ltd PAN : AABCL4505H - 109/Mum/2021 -d…

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

…n [2024] 166 taxmann.com 608 (Calcutta), the Hon'ble Kolkata High Court has held as under : 49 NCC HES JV, Madhapur “6. The Hon'ble Supreme Court in Commissioner of Income Tax v. Container Corporation of India Limited [2018] 93 taxmann.com 31/255 Taxman 334/404 ITR 397 (SC) explained the object and scope of Section 80IA of the Act by observing that with the purpose of boosting the country's infrastructure specially the transport infrastructure, Finance Act, 1995 which came into effect April 01, 1996 brought an amendment to the provisions of Section 80IA of the Act. In the said decision, the Hon'ble Supreme Cour…

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

…vices (P.) Ltd. reported in [2024] 166 taxmann.com 608 (Calcutta), the Hon'ble Kolkata High Court has held as under : “6. The Hon'ble Supreme Court in Commissioner of Income Tax v. Container Corporation of India Limited [2018] 93 taxmann.com 31/255 Тахтап 334/404 ITR 397 (SC) explained the object and scope of Section 80IA of the Act by observing that with the purpose of boosting the country's infrastructure specially the transport infrastructure, Finance Act, 1995 which came into effect April 01, 1996 brought an amendment to the provisions of Section 80IA of the Act. In the said decision, the Hon'ble Supreme Cour…

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

…f the case for the AY 2011-12 and 2017-18, respectfully following the decision of the 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…

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

…ices (P.) Ltd. reported in [2024] 166 taxmann.com 608 (Calcutta), the Hon'ble Kolkata High Court has held as under : “6. The Hon'ble Supreme Court in Commissioner of Income Tax v. Container Corporation of India Limited [2018] 93 taxmann.com 31/255 Taxman 334/404 ITR 397 (SC) explained the object and scope of Section 80IA of the Act by observing that with the purpose of boosting the country's infrastructure specially the transport infrastructure, Finance Act, 1995 which came into effect April 01, 1996 brought an amendment to the provisions of Section 80IA of the Act. In the said decision, the Hon'ble Supreme Cour…

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

…f the said assessee was accepted 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 th…

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

…f the said assessee was accepted 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 th…

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

…ble ITAT, Visakhapatnam has allowed the ground raised by the assessee and sustained his [Ld. CIT(A)’s] decision after examining the facts and circumstances of the case and applying the ratio of 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] as well as the assessee’s own case in ITA No. 149/Vizag/2019 for the AY 2014-15. Thus, the Ld. CIT(A) concluded that since the…

M/S SINNAR THERMAL POWER LTD(FORMERLY RATTANINDIA NASIK POWER LTD) ,DELHI vs. DY CIT CC 6 (4) , MUMBAI

ITA 252/MUM/2020[2016-17]Status: DisposedITAT Mumbai05 May 2021AY 2016-17
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI MAHAVIR SINGH, VP & SHRI M.BALAGANESH, AM ITA No.252/Mum/2020 (Assessment Year :2016-17) M/s. Sinnar Thermal Power Vs. Dy. CIT CC 6(4) 19th Floor, Ltd., (Formerly Rattan India Nasik Power Ltd, Air India Building A-150-151, Ground Floor Mumbai – 400 021 K.H.No.407A Block Mahipalpur Extension New Delhi PAN/GIR No.AABCI6188D (Appellant) .. (Respondent) ITA No.69/Mum/2020 (Assessment Year: 2012-13) ITA No.71/Mum/2020 (Assessment Year: 2015-16) & Dy. CIT CC 6(4) Vs. M/s. Sinnar Thermal Power Ltd., 19th Floor, (Formerly Rattan India Nasik Air India…

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