CIT v. Container Corporation of India Ltd.

404 ITR 397Supreme Court of India2018#3633 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 366,005 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)
Read the full judgment

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.

DCIT, Circle- 6(2), New Delhi vs. Container Corporation of India Ltd., New Delhi

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is allowed in part for statistical purpose

ITA 2367/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Mar 2021AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. Narasimha Charyassessment Year: 2014-15

For Appellant: Sh. S. Krishnan, AdvFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 143(3)Section 8Section 80Section 80I

…High Court on the ground that the Department had preferred an SLP admitted by the Hon’ble Apex Court in ITA numbers 1411/2009, 967/2011 and in 968/2011 dated 26/1/2011. 5. It is submitted by the Ld. AR that the Hon’ble Apex Court vide the decision reported in 404 ITR 397 (SC) decided the issue in favour of the assessee and therefore, in view of the decision of the Hon’ble Apex Court, the disallowance cannot be sustained. 6. We have on through the record in the light of the submissions made on either side. It could be seen from the record that on a perusal of the record, learned Assessing Officer noticed that the…

Container Corporation of India Ltd., New Delhi vs. ACIT, Circle-6(2), New Delhi

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is allowed in part for statistical purpose

ITA 1616/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Mar 2021AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. Narasimha Charyassessment Year: 2014-15

For Appellant: Sh. S. Krishnan, AdvFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 143(3)Section 8Section 80Section 80I

…High Court on the ground that the Department had preferred an SLP admitted by the Hon’ble Apex Court in ITA numbers 1411/2009, 967/2011 and in 968/2011 dated 26/1/2011. 5. It is submitted by the Ld. AR that the Hon’ble Apex Court vide the decision reported in 404 ITR 397 (SC) decided the issue in favour of the assessee and therefore, in view of the decision of the Hon’ble Apex Court, the disallowance cannot be sustained. 6. We have on through the record in the light of the submissions made on either side. It could be seen from the record that on a perusal of the record, learned Assessing Officer noticed that the…

Ameya Logistics Pvt. Ltd., Uran vs. DCIT Circle 2(1)(1), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1885/MUM/2019[2015-16]Status: DisposedITAT Mumbai29 Sept 2020AY 2015-16

Bench: Shri Rajesh Kumar & Shri Ravish Soodameya Logistics Pvt. Ltd. Dcit, Circle 2(1)(1), Village- Dhasakoshi, R. No. 561, 5Th Floor, Post- Khoproli, Kopte, Aayakar Bhavan, Taluka-Uran, District – Raigad M.K. Road, Vs. 410 212 Mumbai – 400 020

For Appellant: Shri Madhur Agarwal, A.RFor Respondent: Shri Michael Jerald, D.R
Section 115JSection 143(2)Section 143(3)Section 14ASection 801ASection 801A(4)Section 80I

…-11 and A.Y 2011-12, had vacated the disallowance made by the A.O of the assessee‟s claim for deduction u/s 80IA of the Act. It was further observed by the CIT(A) that the Hon‟ble Supreme Court in the case of CIT Vs. Container Corporation of India Ltd. (2018) 404 ITR 397 (SC), had observed, that ICDs were Inland ports, and subject to the provisions of Sec.80IA were eligible for claim of deduction therein provided. Observing, that the issue involved in the case of the assessee remained the same as was there in the preceding years, the CIT(A) relying on the order passed by the Tribunal in the assessee‟s own case fo…

International Cargo Terminals & Infrastructure P.Ltd, Mumbai vs. DCIT Cen Cir 6(4), Mumbai

In the result the appeal of the assessee is partly allowed

ITA 7054/MUM/2016[2013-14]Status: DisposedITAT Mumbai22 Jan 2020AY 2013-14

Bench: Shri Pawan Singh (Jm) & Shri S Rifaur Rahman (A.M.) -Ay 2013-14 -Ay 2013-14 -Ay 2013-14

Section 80Section 80I

…erused the orders of lower authorities. We have seen that on identical grounds of appeal, similar issue was decided by the Tribunal in favour of the assessee by relying upon the decision of Hon’ble Supreme Court in Container Corporation of India reported in 404 ITR 397 (SC) wherein freight station is held as eligible for deduction u/s 80IA(4). For 4 International Cargo Terminals & Infrastructure P Ltd completeness of order, the relevant part of finding of Tribunal is reproduced below:- “The only issue to be decided in this appeal is with regard to deletion of disallowance of deduction u/s.80IA (4) of the Act…

ACIT, New Delhi vs. M/S. Container Corporation of India Ltd., New Delhi

In the result, appeal of the assessee is allowed in part for statistical purpose and the appeal of the Revenue is dismissed

ITA 6375/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Jan 2020AY 2011-12

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri S. Krishnan, Advocate&For Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 32(1)(ii)Section 80I

…contention was resurrected for the previous years in assessee’s own case reported in 346 ITR 140 and Hon’ble High Court approved the reliance on previous ruling in respect of rolling stock also. Hon’ble Supreme Court in assessee’s own case reported in (2018) 404 ITR 397 (SC) held that inland container depots or inland ports, subject to provisions of section 80IA of the Act and deduction can be claimed for income earned out of these depots. On this score ground No. 1 of assessee’s appeal stands allowed and ground No. 1 of Revenue’s appeal stands dismissed. 6. Ground No. 2 of assessee’s appeal is in respect of th…

M/S. Container Corporation of India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed in part for statistical purpose and the appeal of the Revenue is dismissed

ITA 5860/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Jan 2020AY 2011-12

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri S. Krishnan, Advocate&For Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 32(1)(ii)Section 80I

…contention was resurrected for the previous years in assessee’s own case reported in 346 ITR 140 and Hon’ble High Court approved the reliance on previous ruling in respect of rolling stock also. Hon’ble Supreme Court in assessee’s own case reported in (2018) 404 ITR 397 (SC) held that inland container depots or inland ports, subject to provisions of section 80IA of the Act and deduction can be claimed for income earned out of these depots. On this score ground No. 1 of assessee’s appeal stands allowed and ground No. 1 of Revenue’s appeal stands dismissed. 6. Ground No. 2 of assessee’s appeal is in respect of th…

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

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी "ी एस. जयरामन, """" """"" """"""" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1798/Chny/2018 "नधा"रण वष" /Assessment Year: 2012-13 Ennore Cargo Container Terminal Vs. Principal Commissioner of Private Limited Income Tax, New No.64, Old No.17, Central – 2, 4th North Beach Road, Chennai Off Krishnan Koil Street Chennai – 600 001 [PAN: AABCE 4546M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri S. Sridhar, Advocate अपीलाथ" क" ओ…

ACIT, New Delhi vs. M/S. Container Corporation of India Ltd., New Delhi

Appeal is dismissed

ITA 1551/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Oct 2019AY 2013-14

Bench: Shri R.K. Panda & Ms Suchitra Kamble, [Assessment Year: 2013-14]

Section 80I

…IT(A). The CIT(A) partly allowed the appeal of the assessee. 5. As regards to assessee’s appeal, Ground No. 1, the Ld. AR submitted that the same is covered in favour of the assessee in assessee’s own case by the decision of the Hon’ble Supreme Court (2018) 404 ITR 397 (SC). 6. The Ld. DR could not controvert the same. 7. We have heard both the parties and perused all the relevant material available on record. The Hon’ble Supreme Court held as under: It is pertinent to note that the issue is already covered in favour of the assessee in assessee’s own case by the Hon’ble Apex Court and the facts are identic…

M/S. Container Corporation of India Ltd., New Delhi vs. ACIT, New Delhi

Appeal is dismissed

ITA 1030/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Oct 2019AY 2013-14

Bench: Shri R.K. Panda & Ms Suchitra Kamble, [Assessment Year: 2013-14]

Section 80I

…IT(A). The CIT(A) partly allowed the appeal of the assessee. 5. As regards to assessee’s appeal, Ground No. 1, the Ld. AR submitted that the same is covered in favour of the assessee in assessee’s own case by the decision of the Hon’ble Supreme Court (2018) 404 ITR 397 (SC). 6. The Ld. DR could not controvert the same. 7. We have heard both the parties and perused all the relevant material available on record. The Hon’ble Supreme Court held as under: It is pertinent to note that the issue is already covered in favour of the assessee in assessee’s own case by the Hon’ble Apex Court and the facts are identic…

DCIT 14(2)(1), Mumbai vs. M/S. Lcl Logistix (India) Pvt. Ltd (Formerly Known As Lcl Agencies (India) Pvt. Ltd.), Mumbai

In the result the appeal is Allowed

ITA 4872/MUM/2018[2012-13]Status: DisposedITAT Mumbai16 Oct 2019AY 2012-13

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am Dcit – 14(2)(1) Vs. M/S. Lcl Logistix (India) Mumbai Pvt. Ltd. 432, 4Th Floor 220, 2Nd Floor, Aayakar Bhavan Sai Commercial Centre Mumbai – 400 020 Station Road, Govandi (E) Mumbai – 400 088 Pan/Gir No.Aaacl2287K (Appellant) .. (Respondent)

Section 143(3)Section 2(12)Section 80Section 80I

…f the Income Tax is allowable. The A.O. is directed to allow the deduction. In the result the appeal is Allowed. 3.1. The ld. AR placed on record the decision of the Hon’ble Supreme Court in the case of CIT vs. Container Corporation of India Ltd. reported in 404 ITR 397 which are enclosed in page 28 & 34 of the legal paper book in support of his contentions. Respectfully following the said decisions, we hold that we do not find any infirmity in the order of the ld. CIT(A) granting relief to the assessee in 4 M/s. ICL Logistix (India) Pvt.Ltd. the facts and circumstances of the instant case. Accordingly, the gro…

DCIT CC 6(4), Mumbai vs. Internaitonal Cargo Terminals and Infrastructure P. Ltd, Mumbai

In the result, appeal of the assessee for A

ITA 4228/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Aug 2019AY 2010-11

Bench: Shri Pawan Singh , Jm & Shri M.Balaganesh, Am Ita No.4229/Mum/2016 (Assessment Year : 2008-09)

Section 143(3)

…ight station is eligible for deduction u/s.80IA (4) of the Act. Both the parties mutually agreed at the time of hearing that this issue is covered by the decision of Hon’ble Supreme Court in the case of CIT vs. Container Corporation of India Ltd., reported in 404 ITR 397 (SC) wherein it was held that container freight station is eligible for deduction u/s. 80IA (4) of the Act. Since the facts recorded by the ld. CIT(A) in his order are not in dispute before us, respectfully following the aforesaid Supreme Court decision which is also not disputed by the parties before us, the grounds raised by the revenue for the…

M/S. Container Corporation of India Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal filed by revenue stands dismissed

ITA 77/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Aug 2018AY 2010-11

Bench: Shri Rk Panda & And Smt. Beena A Pillaia.Y. 2010-11 M/S Container Corporation Acit, Circle 6(2) Vs. Of India Ltd. New Delhi Concor Bhawan, C-3 Mathura Road, Opp. Apollo Hospital New Delhi 110 076 Pan: Aaacc1205A A.Y. 2010-11 Dcit, Circle 3(1) M/S Container Vs. New Delhi Corporation Of India Ltd. Concor Bhawan, C-3 Mathura Road, Opp. Apollo Hospital New Delhi 110 076 Pan: Aaacc1205A (Assessee) (Respondent)

Section 14ASection 32Section 80

…been reversed by Hon’ble High Court. He further submitted that decision of Hon’ble High Court reported in (2012) 21 Taxmann.com 317, which has been subsequently affirmed by Hon’ble Supreme Court in CIT vs Container Corporation of India Ltd. reported in (2018) 93 Taxmann.com 31. Ld. Counsel placed before us decision of Hon’ble Supreme Court wherein it has been held as under: “21. Moving further to the issue whether the ICDs can be termed as Inland Ports so as to entitle deduction under Section 80-IA of the IT Act. The term port, in commercial terms, is a place where vessels are in a habit of loading and unloading…

ACIT, New Delhi vs. M/S. Container Corporation of India Ltd., New Delhi

In the result appeal filed by revenue stands dismissed

ITA 186/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Aug 2018AY 2010-11

Bench: Shri Rk Panda & And Smt. Beena A Pillaia.Y. 2010-11 M/S Container Corporation Acit, Circle 6(2) Vs. Of India Ltd. New Delhi Concor Bhawan, C-3 Mathura Road, Opp. Apollo Hospital New Delhi 110 076 Pan: Aaacc1205A A.Y. 2010-11 Dcit, Circle 3(1) M/S Container Vs. New Delhi Corporation Of India Ltd. Concor Bhawan, C-3 Mathura Road, Opp. Apollo Hospital New Delhi 110 076 Pan: Aaacc1205A (Assessee) (Respondent)

Section 14ASection 32Section 80

…been reversed by Hon’ble High Court. He further submitted that decision of Hon’ble High Court reported in (2012) 21 Taxmann.com 317, which has been subsequently affirmed by Hon’ble Supreme Court in CIT vs Container Corporation of India Ltd. reported in (2018) 93 Taxmann.com 31. Ld. Counsel placed before us decision of Hon’ble Supreme Court wherein it has been held as under: “21. Moving further to the issue whether the ICDs can be termed as Inland Ports so as to entitle deduction under Section 80-IA of the IT Act. The term port, in commercial terms, is a place where vessels are in a habit of loading and unloading…