CIT v. West Gujarat Expressway Ltd.

73 Taxmann.com 139High Court2016#5618 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 366,339 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.

ACIT, Noida vs. M/S Noida Toll Bridge Co. Ltd., Noida

ITA 5246/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…