City and Industrial Development Corporation of Maharashtra Ltd. v. ACIT

25 Taxmann.com 333Income Tax Appellate Tribunal2012#3363 most cited

What is City and Industrial Development Corporation of Maharashtra Ltd. v. ACIT authority for?

Revenue authorities are not justified in assessing business income in the hands of an entity engaged in construction and development of residential and commercial structures entirely on behalf of the State, as such income constitutes income of the State and is not exigible to income tax. This principle was affirmed by the jurisdictional High Court, affirming the Tribunal's decision.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2025.

Also referred to as

City and Industrial Development Corporation of Maharashtra Ltd v. ACIT · 138 ITD 381 · 160 TTJ 477 · business income · construction and development · income of the State · not exigible to income tax · 2012 ITAT decision · CIDCO · Mumbai Tribunal

Also reported as

138 ITD 381160 TTJ 477343 ITR 102

Sections most often in play

Section 113Section 160Section 11Section 114Section 12ASection 143(3)Section 154Section 10(20)

Issues it is cited on

section 40(1)section 3asection 160section 80iabsection 262section 113section 24asection 40(3)section 114section 153(3)section 2(24)(xviii)section 10(20a)

Judgments citing City and Industrial Development Corporation of Maharashtra Ltd. v. ACIT

MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LIMITED,MUMBAI vs. NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI, DELHI

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

ITA 1366/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Dec 2025AY 2021-22

Bench: Shri Sandeep Singh Karhailshri Makarand Vasant Mahadeokarmaharashtra Airport Development Company World Trade Centre, Tower-1, 8Th Floor, Cuffe Parade, Mumbai - 400005 ............... Appellant Pan: Aadcm9623M

For Appellant: Shri Rushab MehtaFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 143(3)Section 250Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Maharashtra Airport Development Company World Trade Centre, Tower-1, 8th Floor, Cuffe Parade, Mumbai - 400005 ............... Appellant PAN: AADCM9623M v/s National Faceless Assessment Centre, Income Tax Department, Delhi ……………… Respondent 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi. Assessee by : Shri Rushab Mehta Revenue by : Shri Vivek Perampurna, CIT-DR Date of Hearing – 24/12/2025 Date of Order - 31/12/2025 O R D E R PER SANDEEP SINGH KARHAIL,…

DCIT-3(2)(1), MUMBAI, MUMBAI vs. MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LIMITED, MUMBAI

ITA 87/MUM/2024[2016-17]Status: DisposedITAT Mumbai09 Sept 2025AY 2016-17

Bench: Shri Saktijit Dey & Shri Prabhash Shankarmaharashtra Airport V/S. Assistant Commissioner Of Development Company बनाम Income Tax, Circle – 3(2)(1), Limited Room No. 608, Aayakar 8, World Trade Centre, Bhavan, Maharishi Karve Tower 1, 8Th Floor, Cuffe Road, Mumbai – 400020, Parade, Mumbai – 400005, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcm9623M Appellant/अपीलार्थी .. Respondent/प्रतिवादी Deputy Commissioner Of V/S. Maharashtra Airport Income Tax, Circle – 3(2)(1), बनाम Development Company Room No. 608, 6Th Floor, Limited, 8, World Trade Aayakar Bhavan, Maharishi Centre, Tower 1, 8Th Floor, Karve Road, Mumbai – 400 Cuffe Parade, Colaba S.O. 020, Maharashtra Mumbai–400005, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcm9623M Appellant/अपीलाथी .. Respondent/प्रतिवादी

For Appellant: Shri Rushabh Mehta, ARFor Respondent: Shri Ritesh Misra, (CIT DR)
Section 143(3)Section 57

…IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Maharashtra Airport v/s. Assistant Commissioner of Development Company बनाम Income Tax, Circle – 3(2)(1), Limited Room No. 608, Aayakar 8, World Trade Centre, Bhavan, Maharishi Karve Tower 1, 8th Floor, Cuffe Road, Mumbai – 400020, Parade, Mumbai – 400005, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCM9623M Appellant/अपीलार्थी .. Respondent/प्रतिवादी Deputy Commissioner of v/s. Maharashtra Airport Income Tax, Circle – 3(2)(1), बनाम Development Company Roo…

MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LIMITED,MUMBAI vs. ACIT, CIRCLE-3(2)(1), MUMBAI

In the result, appeal of the Revenue is partly allowed

ITA 37/MUM/2024[2016-17]Status: DisposedITAT Mumbai09 Sept 2025AY 2016-17
For Appellant: \nShri Rushabh Mehta, ARFor Respondent: \nShri Ritesh Misra, (CIT DR)
Section 143(3)Section 57

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 37/MUM/2024\n(A.Y. 2016-17)\n\nMaharashtra\nDevelopment\nLimited\nAirport\nCompany\nAppellan t/अपीलार्थी\n\nv/s.\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCM9623M\n..\nAssistant Commissioner of\nIncome Tax, Circle – 3(2)(1),\nRoom No. 608, Aayakar\nBhavan, Maharishi Karve\nRoad, Mumbai – 400020,\nMaharashtra\nRespondent/प्रतिवादी\n\nITA No. 87/MUM/2024\n(A.Y. 2016-17)\n\nDeputy Commissioner of\nIncome Tax, Circle – 3(2)(1),\nRoom No. 608, 6th Fl…

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3795/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3791 and 3936/MUM/2023 Assessment Year: 2018-19 ITA Nos. 3794 and 3795/MUM/2023 Assessment Years: 2017-18 and 2016-17 Deputy Commissioner of Mumbai Metropolitan Region Income Tax (Exemption) -2(1), Development Authority Mumbai Plot C 14 and C 15, MMRDA, Bandra Kurla Complex, Vs. Bandra (East), Mumbai – 400 051 (PAN : AAATM7106R) (Appellant) (Respondent) Present for: Assessee : Shri Saurabh Soparkar, Sr. Advocate Mr. Chaitanya Joshi, Ms. Vrushti Galani,…

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3794/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3791 and 3936/MUM/2023 Assessment Year: 2018-19 ITA Nos. 3794 and 3795/MUM/2023 Assessment Years: 2017-18 and 2016-17 Deputy Commissioner of Mumbai Metropolitan Region Income Tax (Exemption) -2(1), Development Authority Mumbai Plot C 14 and C 15, MMRDA, Bandra Kurla Complex, Vs. Bandra (East), Mumbai – 400 051 (PAN : AAATM7106R) (Appellant) (Respondent) Present for: Assessee : Shri Saurabh Soparkar, Sr. Advocate Mr. Chaitanya Joshi, Ms. Vrushti Galani,…

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

ITA 3791/MUM/2023[2018 19]Status: DisposedITAT Mumbai28 May 2025

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

Section 11Section 126Section 12ASection 143(3)Section 154Section 2(15)Section 3

…the findings therein. At the time of the hearing, the Assessee had also handed over the decision of Jurisdictional High Court affirming the Tribunal's decision in case of City and Industrial Development Corporation Of Maharashtra Ltd ("CIDCO") v. ACIT [2012] 138 ITD 381 (copy of which was also tendered at bar on 13/05/2024), which was relied on by the Assessee in the earlier years. As directed by the Hon'ble Tribunal, the Assessee is submitting a comparative analysis between MMRDA and CIDCO. In this regards, the Assessee would like to submit as follows: 1. The Respondent is an Authority which is established und…

MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LTD.,MUMBAI vs. ACIT-3(2)(1), MUMBAI

In the result, appeal of the assessee is allowed and that of the Revenue is dismissed

ITA 520/MUM/2019[2007-08]Status: DisposedITAT Mumbai27 Sept 2024AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawalassessment Year: 2007-08 Assistant Commissioner Of Income Maharashtra Airport Tax- 3(2)(1), Development Co. Ltd., Mumbai 12Th Floor,World Trade Centre, Vs. Tower No.1, Cuffe Parade, Mumbai – 400 005

For Appellant: Shri Rushabh Mehta, CAFor Respondent: Smt. Sanyogita Nagpal, CIT, DR
Section 143(3)Section 220(2)Section 234BSection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2007-08 Assistant Commissioner of Income Maharashtra Airport Tax- 3(2)(1), Development Co. Ltd., Mumbai 12th Floor,World Trade Centre, Vs. Tower No.1, Cuffe Parade, Mumbai – 400 005 (PAN : AADCM9623M) (Appellant) (Respondent) Assessment Year: 2007-08 Maharashtra Airport Development Assistant Commissioner of Co. Ltd., Income Tax- 3(2)(1), 8th Floor, World Trade Centre, Mumbai Vs. Tower No.1, Cuffe Parade, Mumbai – 400 005 (PAN : AADCM9623M) (Appell…

ACIT 3(2)(1), MUMBAI vs. MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LTD, MUMBAI

In the result, appeal of the assessee is allowed and that of the Revenue is dismissed

ITA 7497/MUM/2018[2007-08]Status: DisposedITAT Mumbai27 Sept 2024AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawalassessment Year: 2007-08 Assistant Commissioner Of Income Maharashtra Airport Tax- 3(2)(1), Development Co. Ltd., Mumbai 12Th Floor,World Trade Centre, Vs. Tower No.1, Cuffe Parade, Mumbai – 400 005

For Appellant: Shri Rushabh Mehta, CAFor Respondent: Smt. Sanyogita Nagpal, CIT, DR
Section 143(3)Section 220(2)Section 234BSection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2007-08 Assistant Commissioner of Income Maharashtra Airport Tax- 3(2)(1), Development Co. Ltd., Mumbai 12th Floor,World Trade Centre, Vs. Tower No.1, Cuffe Parade, Mumbai – 400 005 (PAN : AADCM9623M) (Appellant) (Respondent) Assessment Year: 2007-08 Maharashtra Airport Development Assistant Commissioner of Co. Ltd., Income Tax- 3(2)(1), 8th Floor, World Trade Centre, Mumbai Vs. Tower No.1, Cuffe Parade, Mumbai – 400 005 (PAN : AADCM9623M) (Appell…

MUMBAI POLICE WEFARE FUND ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-17(2), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 1219/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Aug 2024AY 2014-15

Bench: Shri Anikesh Banerjeeand Shri Girish Agrawal

For Appellant: Shri Rajiv KhandelwalFor Respondent: ShriP.D.Chougule(Addl.CIT) SR DR
Section 147Section 148Section 250Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBERAND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER I.T.A No.1219/Mum/2024 (Assessment Year: 2014-15) Mumbai Police Welfare Fund vs Assistant Commissioner of Income- 1st Floor, New Building, Dr.D.N. tax-17(2), Road, Crawford Market, Aayakar Bhavan, M.K. Road, Mumbai-400 001 Mumbai-400020 PAN:AAEAM1674K APPELLANT RESPONDENT Assessee by : Shri Rajiv Khandelwal Respondent by : ShriP.D.Chougule(Addl.CIT) SR DR Date of hearing : 26/08/2024 Date of pronouncement : 28/ 08/2024 O R D E R PER ANIKESH BANERJEE, J.M: In…

DCIT (EXEMPTION)- 2(1), MUMBAI vs. MAHARASHTRA ENERGY DEVELOPMENT AGENCY, MUMBAI

ITA 1765/MUM/2023[2013-14]Status: DisposedITAT Mumbai27 Jun 2024AY 2013-14

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Kishore PhadkeFor Respondent: Smt. Sanyogita Nagpal
Section 10Section 11Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax, (Exemption)-2(1), Mumbai, Room No. 608, 6th Floor, MTNL Building, Cumballa Hill, Mumbai - 400026 …………. Appellant Maharashtra Energy Development Vs Agency, 1012-A, 10th Floor, Embassy Centre, Nariman Point, Mumbai – 400021 Respondent …………. [PAN: AAATM5324M] CO No. 88/MUM/2023 (Arising out of ITA No. 1765/Mum/2023) (Assessment Year: 2013-14) Maharashtra Energy Development Agency, 1012-A, 10th Floor, Embassy Centre, Nariman Point, Mumbai – 400021 [PA…

ACIT 3(2)(1), MUMBAI vs. MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LTD, MUMBAI

ITA 798/MUM/2019[2015-16]Status: DisposedITAT Mumbai15 Mar 2024AY 2015-16

Bench: Shri Kuldip Singh & Ms. Padmavathy Sassessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2015-16 M/S. Maharashtra Airport Deputy Commissioner Of Development Company Income Tax, Ltd., Circle (3)(2)(1), 6Th Floor, Room No.608, 6Th Floor, Vs. World Trade Centre, Aayakar Bhawan, Tower No.1, Cuffe Parade, M.K. Road, Mumbai – 400 005 Mumbai - 400020 Pan: Aadcm9623M (Appellant) (Respondent) Assessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Dy/Asst. Commissioner Of M/S. Maharashtra Airport Income Tax-(3)(2)(1), Development Co. Ltd., Vs. 12Th Floor, Room No.608/674, 6Th Floor, World Trade Centre, Aayakar Bhavan, Tower No.1, Cuffe Parade

For Appellant: Shri Rushabh Mehta, A.RFor Respondent: Smt Sanyogita Nagpal, D.R
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2015-16 M/s. Maharashtra Airport Deputy Commissioner of Development Company Income Tax, Ltd., Circle (3)(2)(1), 6th Floor, Room No.608, 6th Floor, Vs. World Trade Centre, Aayakar Bhawan, Tower No.1, Cuffe Parade, M.K. Road, Mumbai – 400 005 Mumbai - 400020 PAN: AADCM9623M (Appellant) (Respondent) Assessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessmen…

MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LTD.,MUMBAI vs. DCIT-3(2)(1), MUMBAI

ITA 522/MUM/2019[2015-16]Status: DisposedITAT Mumbai15 Mar 2024AY 2015-16

Bench: Shri Kuldip Singh & Ms. Padmavathy Sassessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2015-16 M/S. Maharashtra Airport Deputy Commissioner Of Development Company Income Tax, Ltd., Circle (3)(2)(1), 6Th Floor, Room No.608, 6Th Floor, Vs. World Trade Centre, Aayakar Bhawan, Tower No.1, Cuffe Parade, M.K. Road, Mumbai – 400 005 Mumbai - 400020 Pan: Aadcm9623M (Appellant) (Respondent) Assessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Dy/Asst. Commissioner Of M/S. Maharashtra Airport Income Tax-(3)(2)(1), Development Co. Ltd., Vs. 12Th Floor, Room No.608/674, 6Th Floor, World Trade Centre, Aayakar Bhavan, Tower No.1, Cuffe Parade

For Appellant: Shri Rushabh Mehta, A.RFor Respondent: Smt Sanyogita Nagpal, D.R
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2015-16 M/s. Maharashtra Airport Deputy Commissioner of Development Company Income Tax, Ltd., Circle (3)(2)(1), 6th Floor, Room No.608, 6th Floor, Vs. World Trade Centre, Aayakar Bhawan, Tower No.1, Cuffe Parade, M.K. Road, Mumbai – 400 005 Mumbai - 400020 PAN: AADCM9623M (Appellant) (Respondent) Assessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessmen…

MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LTD.,MUMBAI vs. ACIT-3(2)(1), MUMBAI

ITA 521/MUM/2019[2088-09]Status: DisposedITAT Mumbai15 Mar 2024AY 2088-09

Bench: Shri Kuldip Singh & Ms. Padmavathy Sassessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2015-16 M/S. Maharashtra Airport Deputy Commissioner Of Development Company Income Tax, Ltd., Circle (3)(2)(1), 6Th Floor, Room No.608, 6Th Floor, Vs. World Trade Centre, Aayakar Bhawan, Tower No.1, Cuffe Parade, M.K. Road, Mumbai – 400 005 Mumbai - 400020 Pan: Aadcm9623M (Appellant) (Respondent) Assessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Dy/Asst. Commissioner Of M/S. Maharashtra Airport Income Tax-(3)(2)(1), Development Co. Ltd., Vs. 12Th Floor, Room No.608/674, 6Th Floor, World Trade Centre, Aayakar Bhavan, Tower No.1, Cuffe Parade

For Appellant: Shri Rushabh Mehta, A.RFor Respondent: Smt Sanyogita Nagpal, D.R
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2015-16 M/s. Maharashtra Airport Deputy Commissioner of Development Company Income Tax, Ltd., Circle (3)(2)(1), 6th Floor, Room No.608, 6th Floor, Vs. World Trade Centre, Aayakar Bhawan, Tower No.1, Cuffe Parade, M.K. Road, Mumbai – 400 005 Mumbai - 400020 PAN: AADCM9623M (Appellant) (Respondent) Assessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessmen…

ACIT-3(2)(1), MUMBAI vs. MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LTD., MUMBAI

ITA 7498/MUM/2018[2008-09]Status: DisposedITAT Mumbai15 Mar 2024AY 2008-09

Bench: Shri Kuldip Singh & Ms. Padmavathy S

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No.521/M/2019 Assessment Year: 2008-09 ITA No.3682/M/2017 Assessment Year: 2012-13 ITA No.522/M/2019 Assessment Year: 2015-16 M/s. Maharashtra Airport Development Company Ltd., 6th Floor, World Trade Centre, Tower No.1, Cuffe Parade, Mumbai - 400 005 Deputy Commissioner of Income Tax, Circle (3)(2)(1), Vs. Room No.608, 6th Floor, Aayakar Bhawan, M.K. Road, Mumbai - 400020 PAN: AADCM9623M (Appellant) (Respondent) ITA No.7498/M/2018 Assessment Year: 2008-09 ITA No.…

DCIT 3(2)(1), MUMBAI vs. MAHARASHTRA AIRPORT DEVELOPEMENT CO. LTD, MUMBAI

ITA 7258/MUM/2017[2013-14]Status: DisposedITAT Mumbai15 Mar 2024AY 2013-14

Bench: Shri Kuldip Singh & Ms. Padmavathy S

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No.521/M/2019 Assessment Year: 2008-09 ITA No.3682/M/2017 Assessment Year: 2012-13 ITA No.522/M/2019 Assessment Year: 2015-16 M/s. Maharashtra Airport Development Company Ltd., 6th Floor, World Trade Centre, Tower No.1, Cuffe Parade, Mumbai - 400 005 PAN: AADCM9623M (Appellant) Deputy Commissioner of Income Tax, Circle (3)(2)(1), Vs. Room No.608, 6th Floor, Aayakar Bhawan, M.K. Road, Mumbai - 400020 (Respondent) ITA No.7498/M/2018 Assessment Year: 2008-09 ITA No.…

DCIT 3(2)(1), MUMBAI vs. MAHARASHTRA AIRPORT DEVELOPEMENT CO. LTD, MUMBAI

ITA 3704/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Mar 2024AY 2012-13

Bench: Shri Kuldip Singh & Ms. Padmavathy Sassessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2015-16 M/S. Maharashtra Airport Deputy Commissioner Of Development Company Income Tax, Ltd., Circle (3)(2)(1), 6Th Floor, Room No.608, 6Th Floor, Vs. World Trade Centre, Aayakar Bhawan, Tower No.1, Cuffe Parade, M.K. Road, Mumbai – 400 005 Mumbai - 400020 Pan: Aadcm9623M (Appellant) (Respondent) Assessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Dy/Asst. Commissioner Of M/S. Maharashtra Airport Income Tax-(3)(2)(1), Development Co. Ltd., Vs. 12Th Floor, Room No.608/674, 6Th Floor, World Trade Centre, Aayakar Bhavan, Tower No.1, Cuffe Parade

For Appellant: Shri Rushabh Mehta, A.RFor Respondent: Smt Sanyogita Nagpal, D.R
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2015-16 M/s. Maharashtra Airport Deputy Commissioner of Development Company Income Tax, Ltd., Circle (3)(2)(1), 6th Floor, Room No.608, 6th Floor, Vs. World Trade Centre, Aayakar Bhawan, Tower No.1, Cuffe Parade, M.K. Road, Mumbai – 400 005 Mumbai - 400020 PAN: AADCM9623M (Appellant) (Respondent) Assessment Year: 2008-09 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessmen…

MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LTD,MUMBAI vs. DCIT CIR 3(2)(1), MUMBAI

ITA 3682/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Mar 2024AY 2012-13

Bench: Shri Kuldip Singh & Ms. Padmavathy S

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No.521/M/2019 Assessment Year: 2008-09 ITA No.3682/M/2017 Assessment Year: 2012-13 ITA No.522/M/2019 Assessment Year: 2015-16 M/s. Maharashtra Airport Development Company Ltd., 6th Floor, World Trade Centre, Tower No.1, Cuffe Parade, Mumbai - 400 005 PAN: AADCM9623M (Appellant) Deputy Commissioner of Income Tax, Circle (3)(2)(1), Vs. Room No.608, 6th Floor, Aayakar Bhawan, M.K. Road, Mumbai - 400020 (Respondent) ITA No.7498/M/2018 Assessment Year: 2008-09 ITA No.…

M/S. BANGALORE METRO RAIL CORPORATION LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), BANGALORE

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1116/BANG/2019[2015-16]Status: DisposedITAT Bangalore06 Apr 2023AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…of the state and consequently the same is not exigible to income tax. 2.61 The ld. A.R. in the end placed reliance on the decision of the Mumbai Tribunal in the matter of City and Industrial Development Corporation of Maharashtra Limited v. ACIT reported in 160 TTJ 477 (Mumbai) where the Hon’ble Tribunal after detailed examination of the facts held that since the assessee was engaged in construction ITA Nos.1048 & 1112 to 1116/Bang/2019 Bangalore Metro Rail Corporation Ltd., Bangalore Page 28 of 60 and development of residential and commercial structures totally on behalf of State, revenue authorities were n…

M/S. BANGALORE METRO RAIL CORPORATION LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), BANGALORE

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1115/BANG/2019[2014-15]Status: DisposedITAT Bangalore06 Apr 2023AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…of the state and consequently the same is not exigible to income tax. 2.61 The ld. A.R. in the end placed reliance on the decision of the Mumbai Tribunal in the matter of City and Industrial Development Corporation of Maharashtra Limited v. ACIT reported in 160 TTJ 477 (Mumbai) where the Hon’ble Tribunal after detailed examination of the facts held that since the assessee was engaged in construction ITA Nos.1048 & 1112 to 1116/Bang/2019 Bangalore Metro Rail Corporation Ltd., Bangalore Page 28 of 60 and development of residential and commercial structures totally on behalf of State, revenue authorities were n…

M/S. BANGALORE METRO RAIL CORPORATION LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(2), BANGALORE

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1114/BANG/2019[2013-14]Status: DisposedITAT Bangalore06 Apr 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…of the state and consequently the same is not exigible to income tax. 2.61 The ld. A.R. in the end placed reliance on the decision of the Mumbai Tribunal in the matter of City and Industrial Development Corporation of Maharashtra Limited v. ACIT reported in 160 TTJ 477 (Mumbai) where the Hon’ble Tribunal after detailed examination of the facts held that since the assessee was engaged in construction ITA Nos.1048 & 1112 to 1116/Bang/2019 Bangalore Metro Rail Corporation Ltd., Bangalore Page 28 of 60 and development of residential and commercial structures totally on behalf of State, revenue authorities were n…

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