CIT v. West Gujarat Expressway Ltd.

73 Taxmann.com 139High Court2016#5627 most cited

What is CIT v. West Gujarat Expressway Ltd. authority for?

Depreciation is not allowable on toll roads when treated as 'Plant & Machinery' or 'building'.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. West Gujarat Expressway Ltd · section 32(1)(ii) · section 32(1) · intangible assets · depreciation on toll roads · plant and machinery · building · capital expenditure

Also reported as

390 ITR 400

Issues it is cited on

section 32(1)(ii)section 32(1)intangible assetssection 32capital expendituresection 263section 143(1)section 143transfercompanysection 143(3)business

Judgments citing CIT v. West Gujarat Expressway Ltd.

JCIT(OSD), CC-1, LKO, LUCKNOW vs. ACP TOLLWAYS PRIVATE LIMITED, LUCKNOW

In the result, the appeal filed by Revenue is dismissed and the Cross\nObjection filed by the assessee is partly allowed

ITA 131/LKW/2024[2021-22]Status: DisposedITAT Lucknow17 Oct 2025AY 2021-22
Section 143(2)Section 32

…[2014] 51\ntaxmann.com 214/[2015] 228 Taxman 20 (Mag.)\n/372ITR145(Bom.); (vii) CIT v. West Gujarat Expressway Ltd.\n[2017] 82 taxmann.com 224/390 ITR 398 (Bom.) and (viii) CIT\nv. West Gujarat Expressway Ltd. [2016] 73 taxmann.com\n139/242 Taxman 127/[2017] 390 ITR 400 (Bom.) have no\napplication to the facts of the present case, inasmuch as, the\ndecision in the said two cases relates to the allow ability of\ndepreciation on roads treating as \"building\". In the\ncircumstances, we do not find any illegality in the order of held.\nCIT(A). Accordingly, we do not find any merit in the appeal filed\nby the Revenu…

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1,, NASHIK vs. M/S. ASHOKA DHANKUNI KHARAGPUR TOLLWAY LIMITED,, NASHIK

Appeal is dismissed

ITA 143/PUN/2021[2017-18]Status: DisposedITAT Pune27 Sept 2022AY 2017-18

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपीलसं. / Ita No.143/Pun/2021 िनधा"रणवष" / Assessment Year : 2017-18 The Deputy Commissioner Of M/S.Ashoka Dhankuni Income Tax, Central Circle-1, Vs Kharagpur Tollway Ltd., Nashik. . S No 861, Ashoka House, Ashoka Marg, Vadala, Nashik. Pan: Aajca 2569 C Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri B Koteswra Rao – Dr Date Of Hearing 08/09/2022 Date Of Pronouncement 27/09/2022 आदेश/ Order Per S.S.Godara, Jm: This Revenue’S Appeal For Assessment Year 2017-18 Is Directed Against The Commissioner Of Income Tax(Appeal), Pune- 12’S Order No.Itba/Apl/S/250/2020-21/1031080551(1) Dated 28.02.2021, In Proceedings U/S.250 Of The Income Tax Act, 1961 [In Short “The Act”].

Section 250Section 32Section 32(1)(ii)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.143/PUN/2021 िनधा"रणवष" / Assessment Year : 2017-18 The Deputy Commissioner of M/s.Ashoka Dhankuni Income Tax, Central Circle-1, Vs Kharagpur Tollway Ltd., Nashik. . S No 861, Ashoka House, Ashoka Marg, Vadala, Nashik. PAN: AAJCA 2569 C Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri B Koteswra Rao – DR Date of hearing 08/09/2022 Date of pronouncement 27/09/2022 आदेश/ ORDER Per S.S.Godara, JM:…

PLUS BKSP TOLL LTD.,MUMBAI vs. ACIT 15 (2)(2), MUMBAI

In the result, appeal is treated as allowed for statistical purpose

ITA 7341/MUM/2019[2013-14]Status: DisposedITAT Mumbai25 Jul 2022AY 2013-14

Bench: Shri Amarjit Singh () & Kavitha Rajagopal () - A.Y. 2012-13 - A.Y. 2013-14

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “c”, MUMBAI BEFORE SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) & KAVITHA RAJAGOPAL (JUDICIAL MEMBER) - A.Y. 2012-13 - A.Y. 2013-14 Plus BKSP Toll Ltd vs ACIT-15(2)(2), Mumbai Shop No.1, 2 and 3 Aayakar Bhavan Siddhivinayak Residency No.40 M.K. Road, Mumbai-400 020 Sector 9, Komathe Navi Mumbai-410 209 PAN : AADCP9809N APPELLANT RESPONDENT Assessee represented by Shri Prateek Jha & Prayag Jha Department represented by Shri Dharam Veer Singh, CIT DR Date of hearing 16/06/2022 Date of pronouncement 25/07/2022 ORDER Per Kavitha Rajagopal (JM): These appeals have been…

PLUS BKSP TOLL LTD.,MUMBAI vs. ACIT 15 (2)(2), MUMBAI

In the result, appeal is treated as allowed for statistical purpose

ITA 7340/MUM/2019[2012-13]Status: DisposedITAT Mumbai25 Jul 2022AY 2012-13

Bench: Shri Amarjit Singh () & Kavitha Rajagopal () - A.Y. 2012-13 - A.Y. 2013-14

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “c”, MUMBAI BEFORE SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) & KAVITHA RAJAGOPAL (JUDICIAL MEMBER) - A.Y. 2012-13 - A.Y. 2013-14 Plus BKSP Toll Ltd vs ACIT-15(2)(2), Mumbai Shop No.1, 2 and 3 Aayakar Bhavan Siddhivinayak Residency No.40 M.K. Road, Mumbai-400 020 Sector 9, Komathe Navi Mumbai-410 209 PAN : AADCP9809N APPELLANT RESPONDENT Assessee represented by Shri Prateek Jha & Prayag Jha Department represented by Shri Dharam Veer Singh, CIT DR Date of hearing 16/06/2022 Date of pronouncement 25/07/2022 ORDER Per Kavitha Rajagopal (JM): These appeals have been…

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1,, NASHIK vs. M/S. ASHOKA DHANKUNI KHARAGPUR TOLLWAY LIMITED,, NASHIK

In the result, the appeal filed by Revenue in ITA No

ITA 157/PUN/2019[2015-16]Status: DisposedITAT Pune19 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.157/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16

For Appellant: Shri Pramod ShingteFor Respondent: Shri Deepak Garg
Section 143(3)Section 32Section 32(1)(ii)

…Taxman 712]. 9. The decisions of the Hon’ble Jurisdictional High Court in the case of North Karnataka Expressway Ltd. vs. CIT, 372 ITR 145; (vii) CIT vs. West Gujarat Expressway Ltd. (No.1), 390 ITR 398 and (viii) CIT vs. West Gujarat Expressway Ltd. (No.2), 390 ITR 400 have no application to the facts of the present case, inasmuch as, the decision in the said two cases relates to the allowability of depreciation on roads treating as “building”. In the circumstances, we do not find any illegality in the order of the ld. CIT(A). Accordingly, we do not find any merit in the appeal filed by the Revenue. Hence, the…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK vs. M/S. ASHOKA BELGAUM DHARWARD TOLLWAY LTD,, NASHIK

In the result, the appeal filed by Revenue in ITA No

ITA 188/PUN/2019[2015-16]Status: DisposedITAT Pune19 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.157/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16

For Appellant: Shri Pramod ShingteFor Respondent: Shri Deepak Garg
Section 143(3)Section 32Section 32(1)(ii)

…Taxman 712]. 9. The decisions of the Hon’ble Jurisdictional High Court in the case of North Karnataka Expressway Ltd. vs. CIT, 372 ITR 145; (vii) CIT vs. West Gujarat Expressway Ltd. (No.1), 390 ITR 398 and (viii) CIT vs. West Gujarat Expressway Ltd. (No.2), 390 ITR 400 have no application to the facts of the present case, inasmuch as, the decision in the said two cases relates to the allowability of depreciation on roads treating as “building”. In the circumstances, we do not find any illegality in the order of the ld. CIT(A). Accordingly, we do not find any merit in the appeal filed by the Revenue. Hence, the…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK vs. M/S. ASHOKA BELGAUM DHARWARD TOLLWAY LTD,, NASHIK

In the result, the appeal filed by Revenue in ITA No

ITA 187/PUN/2019[2014-15]Status: DisposedITAT Pune19 Jul 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.157/Pun/2019 निर्धारण वषा / Assessment Year : 2015-16

For Appellant: Shri Pramod ShingteFor Respondent: Shri Deepak Garg
Section 143(3)Section 32Section 32(1)(ii)

…Taxman 712]. 9. The decisions of the Hon’ble Jurisdictional High Court in the case of North Karnataka Expressway Ltd. vs. CIT, 372 ITR 145; (vii) CIT vs. West Gujarat Expressway Ltd. (No.1), 390 ITR 398 and (viii) CIT vs. West Gujarat Expressway Ltd. (No.2), 390 ITR 400 have no application to the facts of the present case, inasmuch as, the decision in the said two cases relates to the allowability of depreciation on roads treating as “building”. In the circumstances, we do not find any illegality in the order of the ld. CIT(A). Accordingly, we do not find any merit in the appeal filed by the Revenue. Hence, the…

ITO 6(3)(1), MUMBAI vs. INDO ENERGY INTERNATIONAL PVT. LTD, MUMBAI

In the result, the appeal filed by the revenue stands dismissed

ITA 5805/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jun 2022AY 2011-12

Bench: Shri Pramod Kumar, Vp & Shri Amit Shukla, Jm आयकरअपीलसं./ I.T.A. No. 5805/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2011-12) M/S Indo Energy Ito – 6(3)(1), International Pvt. R. No. 506, 5Th Floor, Ltd. Aayakar Bhavan, M. K. बिधम/ 1St Floor, J. V. House, Road, Mumbai-400051 Vs. 2Nd Floor, Dr. D. S. Babrekar Marg, Mumbai-400 028 स्थायीलेखासं./जीआइआरसं./ Pan No. Aabci1739A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri R. P. Rastogi, Ld. Dr प्रत्यथीकीओरसे/Respondent By : Shri Jitendra Jain, Ld. Ar सुनवाईकीतारीख/ : 14.06.2022 Date Of Hearing घोषणाकीतारीख / : 24.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Revenue Against The Impugned Order Dated 05.07.2018, Passed By Ld. Cit(A)-12

For Appellant: Shri R. P. Rastogi, LdFor Respondent: Shri Jitendra Jain, Ld
Section 143(3)Section 147Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VP & SHRI AMIT SHUKLA, JM आयकरअपीलसं./ I.T.A. No. 5805/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2011-12) M/s Indo Energy ITO – 6(3)(1), International Pvt. R. No. 506, 5th Floor, Ltd. Aayakar Bhavan, M. K. बिधम/ 1st floor, J. V. House, Road, Mumbai-400051 Vs. 2nd floor, Dr. D. S. Babrekar Marg, Mumbai-400 028 स्थायीलेखासं./जीआइआरसं./ PAN No. AABCI1739A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri R. P. Rastogi, Ld. DR प्रत्यथीकीओरसे/Respondent by : Shri Jitendra Jain, Ld. AR सुनवाईकीतारीख/ : 14.06.…

SAGAR DAMOH TOLL ROADS LIMITED,MUMBAI vs. ASST CIT 8(1)(2), MUMBAI

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

ITA 3147/MUM/2019[2013-14]Status: DisposedITAT Mumbai28 Apr 2022AY 2013-14

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalesagar Damoh Toll Vs. Acit, Circle – 8(1)(2) Roads Ltd Room No. 651, 6Th 513A, 5Th Floor, Floor, Aayakar Kohinoor City, Kirol Bhavan, Mk Road, Road, Off Lbs Marg, Mumbai – 400020. Kurla, Mumbai – 400070 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacce2160Q Appellant .. Respondent Appellant By : Shri. K. Shivaram.Ar Respondent By : Shri Ajay K. Shrivastava.Dr Date Of Hearing 22.03.2022 Date Of Pronouncement 29.03.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-14, Mumbai Passed 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri. K. Shivaram.ARFor Respondent: Shri Ajay K. Shrivastava.DR
Section 143(1)Section 143(2)Section 250Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sagar Damoh Toll Vs. ACIT, Circle – 8(1)(2) Roads Ltd Room No. 651, 6th 513A, 5th Floor, Floor, Aayakar Kohinoor City, Kirol Bhavan, MK Road, Road, Off LBS Marg, Mumbai – 400020. Kurla, Mumbai – 400070 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCE2160Q Appellant .. Respondent Appellant by : Shri. K. Shivaram.AR Respondent by : Shri Ajay K. Shrivastava.DR Date of Hearing 22.03.2022 Date of Pronouncement 29.03.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The ass…

DEPUTY COMMISSIONER OF INCOME TAX-14(2)(1), MUMBAI vs. INFRASTRUCTURE LEASING AND FINANCIAL SERVICES LIMITED, MUMBAI

In the result, both, assessee’s appeal and revenue’s appeal are partly allowed for statistical purpose

ITA 4515/MUM/2017[2012-13]Status: DisposedITAT Mumbai19 Apr 2022AY 2012-13

Bench: Shri Vikas Awasthy () & S. Rifaur Rahman ()

Section 143(1)Section 143(3)Section 14A

…Court in the case of North Karnataka Expressway Ltd vs CIT (2015) 372 ITR 145 (Bom), wherein it was held that the toll roads are built on land owned by the Government and that this decision was followed in the case of CIT vs West Gujarat Expressway Ltd (2017) 390 ITR 400 (Bom). The Ld.CIT(A) also found support from the decision of this Tribunal in the case of DCIT 14(3)(1) vs West Gujarat Expressway Ltd in ITA No.2118/Mum/2015 order dated 15/02/2107, wherein it was held as under:- "6. We have gone through the orders passed by the lower authorities as well as orders passed by Hon'ble High Court. It is noted that…

INFRASTRUCTURE LEASING & FINANCIAL SERVICES LTD,MUMBAI vs. DCIT 14(2)(1), MUMBAI

In the result, both, assessee’s appeal and revenue’s appeal are partly allowed for statistical purpose

ITA 4448/MUM/2017[2012-13]Status: DisposedITAT Mumbai19 Apr 2022AY 2012-13

Bench: Shri Vikas Awasthy () & S. Rifaur Rahman ()

Section 143(1)Section 143(3)Section 14A

…Court in the case of North Karnataka Expressway Ltd vs CIT (2015) 372 ITR 145 (Bom), wherein it was held that the toll roads are built on land owned by the Government and that this decision was followed in the case of CIT vs West Gujarat Expressway Ltd (2017) 390 ITR 400 (Bom). The Ld.CIT(A) also found support from the decision of this Tribunal in the case of DCIT 14(3)(1) vs West Gujarat Expressway Ltd in ITA No.2118/Mum/2015 order dated 15/02/2107, wherein it was held as under:- "6. We have gone through the orders passed by the lower authorities as well as orders passed by Hon'ble High Court. It is noted that…

NORTH KARNATAKA EXPRESSWAY LTD,MUMBAI vs. ASST CIT 10(1), MUMBAI

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

ITA 4372/MUM/2012[2005-06]Status: DisposedITAT Mumbai24 May 2021AY 2005-06

Bench: Shri M. Balaganesh () & Shri Ravish Sood () Ita No. 4372 & 4373/Mum/2012 (Assessment Years: 2005-06 & 2006-07) North Karnataka Expressway Acit – 10(1), 4Th Floor, Aayakar Bhavan, Ltd. The Il & Fs Financial Vs. Center, Plot No. C-22; G- M.K. Road, Block, Bandra Kurla Mumbai 400 020 Complex, Bandra (East) Mumbai- 400 051 Pan No. Aabcn3062F

For Appellant: Shri Sandeep Bhalla, A.RFor Respondent: Shri Rahul Raman, CIT D.R
Section 143(3)Section 143(3)(ii)Section 234BSection 40Section 80G

…ITA Nos. 4372 & 4373, 4709/Mum/2012 A.Y. 2005-06 & 2006-07 1 North Karnataka Expressway ltd. Vs. ACIT-10(1) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA No. 4372 & 4373/MUM/2012 (Assessment Years: 2005-06 & 2006-07) North Karnataka Expressway ACIT – 10(1), 4th Floor, Aayakar Bhavan, Ltd. The IL & FS Financial Vs. Center, Plot No. C-22; G- M.K. Road, Block, Bandra Kurla Mumbai 400 020 Complex, Bandra (East) Mumbai- 400 051 PAN No. AABCN3062F (Appellant) (Respondent) ACIT – 10(1), North Karnataka Ex…

M/S BAUL MSK INFRASTRUCTURE PRIVATE LTD,MUMBAI vs. ACIT - 15(1)(2), MUMBAI

Accordingly, the aforesaid issue is restored to the file of the A.O in terms of our aforesaid directions. The Ground of appeal No. 2 is allowed for statistical purpose

ITA 3244/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 Apr 2021AY 2012-13

Bench: Shri Pramod Kumar () & Shri Ravish Sood () M/S Bul Msk Infrastructure Pvt. Acit -15(1)(2), Ltd., 1008, 10Th Floor –V, Vs. Room No. 403, 4Th Floor Time Square, Plot No. 3, Aayakar Bhavan, M.K. Road, Sector 14, Belapur Cbd, Mumbai 400 020 Navi Mumbai- 400614 Pan No. Aaccb9447M (Assessee) (Revenue) Assessee By : Shri Devendra Jain, A.R Revenue By : Shri Tharian Oommen, Sr. D.R Date Of Hearing : 23/03/2021 Date Of Pronouncement : 22/04/2021

For Appellant: Shri Devendra Jain, A.RFor Respondent: Shri Tharian Oommen, Sr. D.R
Section 143(1)Section 143(2)Section 143(3)Section 32Section 36(1)(iii)

…ITA No. 3244/Mum/2019 A.Y. 2012-13 1 M/s Bul MSK Infrastructure Pvt. Ltd. Vs. ACIT-15(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) M/s Bul MSK Infrastructure Pvt. ACIT -15(1)(2), Ltd., 1008, 10th Floor –V, Vs. Room No. 403, 4th Floor Time Square, Plot No. 3, Aayakar Bhavan, M.K. Road, Sector 14, Belapur CBD, Mumbai 400 020 Navi Mumbai- 400614 PAN No. AACCB9447M (Assessee) (Revenue) Assessee by : Shri Devendra Jain, A.R Revenue by : Shri Tharian Oommen, Sr. D.R Date of Hearing : 23/03/2021 Date of pronounce…

ASST CIT 6(2)(2), MUMBAI vs. ESSEL SAGAR DAMOH TOLL ROADS, MUMBAI

ITA 7114/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Sept 2019AY 2011-12

Bench: Shri M. Balaganesh & Shri Ravish Soodasstt. Commissioner Of Income-Tax (Cir)- M/S Essel Sagar Damoh Toll Roads Ltd. 6(2)(2), Room No. 563, Aayakar Bhavan, 135, Continental Build. A.B. Road, M.K. Road, Churchgate Vs. Mumbai – 400018 Mumbai- 400 020. Pan – Aacce2160Q (Appellant) (Respondent)

For Appellant: Shri RiteshMisra, D.RFor Respondent: Shri K. Shivram, A.R
Section 143(1)Section 143(2)Section 143(3)Section 32

…P a g e | 1 ITA No.7114/Mum/2016 A.Y. 2011-12 & C.O. No.84/Mum/2018 A.Y. 2011-12 (Arising out of ITA No.7114/Mu/2016) Asstt. Commissioner of Income Tax, Circle 6(2)(2) Vs. M/s EsselSagarDamoh Toll Roads ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Before Shri M. Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member Asstt. Commissioner of Income-tax (Cir)- M/s Essel Sagar Damoh Toll Roads Ltd. 6(2)(2), Room No. 563, Aayakar Bhavan, 135, Continental Build. A.B. Road, M.K. Road, Churchgate Vs. Mumbai – 400018 Mumbai- 400 020. PAN – AACCE2160Q (Appellant) (Respondent) C.O. No. 84/Mum/20…

THIRUVANANTHAPURAM ROAD DEVELOPMENT CO. LTD,ORRISSA vs. DCIT 14(3)(1), MUMBAI

Appeal of the assessee is disposed of in terms of the order in ITA

ITA 622/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 May 2018AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 Thiruvananthapuram Road Dcit-14(3)(1), Development Company Ltd. बनाम/ (Earlier Dcit-10(1), The Il & Fs Financial Centre, Room No.455, 4Th Floor, Vs. Plot No.C-22, Aayakar Bhavan, G Block, Bandra Kurla M. K. Road, Complex, Bandra (East), Mumbai-400020 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aacct0547J Assessment Year: 2010-11 Dcit-14(3)(1), Thiruvananthapuram Road (Earlier Dcit-10(1), Development Company Ltd. बनाम/ Room No.455, 4Th Floor, The Il & Fs Financial Vs. Aayakar Bhavan, Centre, Plot No.C-22, M. K. Road, G Block, Bandra Kurla Mumbai-400020 Complex, Bandra (East), Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aacct0547J

Section 143Section 253Section 32

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2010-11 Thiruvananthapuram Road DCIT-14(3)(1), Development Company Ltd. बनाम/ (Earlier DCIT-10(1), The IL & FS Financial Centre, Room No.455, 4th Floor, Vs. Plot No.C-22, Aayakar Bhavan, G Block, Bandra Kurla M. K. Road, Complex, Bandra (East), Mumbai-400020 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AACCT0547J Assessm…

DCIT 14(3)(1), MUMBAI vs. THIRVANTHAPURAM ROAD DEVELOPMENT COMPANY LTD, MUMBAI

Appeal of the assessee is disposed of in terms of the order in ITA

ITA 4346/MUM/2015[2011-12]Status: DisposedITAT Mumbai23 May 2018AY 2011-12

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 Thiruvananthapuram Road Dcit-14(3)(1), Development Company Ltd. बनाम/ (Earlier Dcit-10(1), The Il & Fs Financial Centre, Room No.455, 4Th Floor, Vs. Plot No.C-22, Aayakar Bhavan, G Block, Bandra Kurla M. K. Road, Complex, Bandra (East), Mumbai-400020 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aacct0547J Assessment Year: 2010-11 Dcit-14(3)(1), Thiruvananthapuram Road (Earlier Dcit-10(1), Development Company Ltd. बनाम/ Room No.455, 4Th Floor, The Il & Fs Financial Vs. Aayakar Bhavan, Centre, Plot No.C-22, M. K. Road, G Block, Bandra Kurla Mumbai-400020 Complex, Bandra (East), Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aacct0547J

Section 143Section 253Section 32

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2010-11 Thiruvananthapuram Road DCIT-14(3)(1), Development Company Ltd. बनाम/ (Earlier DCIT-10(1), The IL & FS Financial Centre, Room No.455, 4th Floor, Vs. Plot No.C-22, Aayakar Bhavan, G Block, Bandra Kurla M. K. Road, Complex, Bandra (East), Mumbai-400020 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AACCT0547J Assessm…

M/S NOIDA TOLL BRIDGE CO. LTD.,NOIDA vs. ACIT, NOIDA

ITA 5286/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Apr 2017AY 2006-07

Bench: Shri I.C. Sudhir & Shri B.P. Jain

For Respondent: Shri A.K. Saroha, CIT-D.R
Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITAs No.5246, 5247, 5248 and 5249/Del/2012 Assessment Years 2006-07 to 2009-10 ACIT, Circle-1, Vs. NOIDA Toll Bridge G, Block Commercial Co. Ltd., Complex, Sector-20, Toll Plaza, DND NOIDA. Flyway, Opp. Sec-15A, NOIDA PAN: AAACN 3498A (Appellant) (Respondent) Assessment Years 2006-07 NOIDA Toll Bridge Co. Vs. ACIT, Circle-1, Ltd., G, Block Commercial Toll Plaza, DND Flyway, Complex, Sector-20, Opp. Sec-15A, NOIDA NOIDA. PAN: AAACN 3498A (Appellant) (Respondent) Revenue b…

ACIT, NOIDA vs. M/S NOIDA TOLL BRIDGE CO. LTD.,, NOIDA

ITA 5249/DEL/2012[2009-10]Status: DisposedITAT Delhi10 Apr 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri B.P. Jain

For Respondent: Shri A.K. Saroha, CIT-D.R
Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITAs No.5246, 5247, 5248 and 5249/Del/2012 Assessment Years 2006-07 to 2009-10 ACIT, Circle-1, Vs. NOIDA Toll Bridge G, Block Commercial Co. Ltd., Complex, Sector-20, Toll Plaza, DND NOIDA. Flyway, Opp. Sec-15A, NOIDA PAN: AAACN 3498A (Appellant) (Respondent) Assessment Years 2006-07 NOIDA Toll Bridge Co. Vs. ACIT, Circle-1, Ltd., G, Block Commercial Toll Plaza, DND Flyway, Complex, Sector-20, Opp. Sec-15A, NOIDA NOIDA. PAN: AAACN 3498A (Appellant) (Respondent) Revenue b…

ACIT, NOIDA vs. M/S NOIDA TOLL BRIDGE CO. LTD.,, NOIDA

ITA 5248/DEL/2012[2008-09]Status: DisposedITAT Delhi10 Apr 2017AY 2008-09

Bench: Shri I.C. Sudhir & Shri B.P. Jain

For Respondent: Shri A.K. Saroha, CIT-D.R
Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITAs No.5246, 5247, 5248 and 5249/Del/2012 Assessment Years 2006-07 to 2009-10 ACIT, Circle-1, Vs. NOIDA Toll Bridge G, Block Commercial Co. Ltd., Complex, Sector-20, Toll Plaza, DND NOIDA. Flyway, Opp. Sec-15A, NOIDA PAN: AAACN 3498A (Appellant) (Respondent) Assessment Years 2006-07 NOIDA Toll Bridge Co. Vs. ACIT, Circle-1, Ltd., G, Block Commercial Toll Plaza, DND Flyway, Complex, Sector-20, Opp. Sec-15A, NOIDA NOIDA. PAN: AAACN 3498A (Appellant) (Respondent) Revenue b…

ACIT, NOIDA vs. M/S NOIDA TOLL BRIDGE CO. LTD.,, NOIDA

ITA 5247/DEL/2012[2007-08]Status: DisposedITAT Delhi10 Apr 2017AY 2007-08

Bench: Shri I.C. Sudhir & Shri B.P. Jain

For Respondent: Shri A.K. Saroha, CIT-D.R
Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITAs No.5246, 5247, 5248 and 5249/Del/2012 Assessment Years 2006-07 to 2009-10 ACIT, Circle-1, Vs. NOIDA Toll Bridge G, Block Commercial Co. Ltd., Complex, Sector-20, Toll Plaza, DND NOIDA. Flyway, Opp. Sec-15A, NOIDA PAN: AAACN 3498A (Appellant) (Respondent) Assessment Years 2006-07 NOIDA Toll Bridge Co. Vs. ACIT, Circle-1, Ltd., G, Block Commercial Toll Plaza, DND Flyway, Complex, Sector-20, Opp. Sec-15A, NOIDA NOIDA. PAN: AAACN 3498A (Appellant) (Respondent) Revenue b…

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CIT v. West Gujarat Expressway Ltd. (73 Taxmann.com 139) — Cited in 21 Judgments | BharatTax