Container Corporation of India Ltd. v. ACIT

346 ITR 140High Court2012#3039 most cited

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

A Container Freight Station (CFS) is considered an "Inland Port" and falls within the customs area attached to a port. This classification makes it eligible for deductions under Section 80IA(4)(i) Explanation (d) of the Income Tax Act.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2023.

Also referred to as

Container Corporation of India Ltd v ACIT · 346 ITR 140 · Inland Port · Container Freight Station · customs area · Section 80IA(4)(i) · Explanation (d) · port · eligible business

Also reported as

21 Taxmann.com 317
Read the full judgment

Judgments citing Container Corporation of India Ltd. v. ACIT

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

…[Ld. AR] of the assessee submitted that the issue in question is no more res intigra and is covered by the judgments of various High Courts viz., the decision of the Hon’ble Delhi High Court in the case of Container Corporation of India vs. ACIT reported in 346 ITR 140 wherein the High Court observed that the CFS is an “Inland Port”. Further, the Ld. AR also relied on the judgment of the Hon’ble Supreme Court in the case of CIT vs. Container Corporation of India Ltd [2018] 93 taxmann.com 31 (SC). Further, the Ld. AR also relied on the decision of the Special Bench of the Mumbai Tribunal in the case of All C…

JCIT Large Tax Payer Unit-1, Chennai vs. M/S. Chennai Petroleum Corporation Ltd., Chennai

The appeal stands dismissed

ITA 1536/CHNY/2019[2011-12]Status: DisposedITAT Chennai12 Jun 2023AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) &For Respondent: Shri R. Mohan Reddy (CIT) –Ld. DR
Section 143(3)Section 80A(4)(i)Section 80I

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1536/Chny/2019 (िनधाBरण वषB / Assessment Year: 2011-12) ACIT The Chennai Petroleum Corporation Ltd. बनाम LTU-1, Refinery House, Manali, / Vs. Chennai. Chennai – 600 068. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACM-4392-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Assessee by : Shri R. Vijayaraghavan (Advocate) &…

St. John Freight Systems Pvt. Ltd., Tutucorin vs. DCIT, CC-1, Madurai

In the result appeals filed in ITA Nos

ITA 2900/CHNY/2019[2010-11]Status: DisposedITAT Chennai06 Apr 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…cer. 4.2 The Appellant relies on the decision of The Hon'ble Madras High Court in the case of CIT v A.L.Logistics in TC(A) No.1031 of 2014 dt 23.12.2014, and the decision of the Hon'ble Delhi High Court in the case of Container Corporation of India Ltd v ACIT 346 ITR 140 (Del) wherein it has been held that container freight station will fall within the customs area attached to the Port and it would fall under the provisions of section 80IA(4)(i) Explanation (d) of the Act. 5 The Appellant craves leave to file additional grounds at the time of hearing. 2. The brief facts of the case are that the assessee is a comp…

St. John Freight Systems Ltd., Tuticorin vs. DCIT Central Circle 1, Madurai

In the result appeals filed in ITA Nos

ITA 2899/CHNY/2019[2009-10]Status: DisposedITAT Chennai06 Apr 2023AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…cer. 4.2 The Appellant relies on the decision of The Hon'ble Madras High Court in the case of CIT v A.L.Logistics in TC(A) No.1031 of 2014 dt 23.12.2014, and the decision of the Hon'ble Delhi High Court in the case of Container Corporation of India Ltd v ACIT 346 ITR 140 (Del) wherein it has been held that container freight station will fall within the customs area attached to the Port and it would fall under the provisions of section 80IA(4)(i) Explanation (d) of the Act. 5 The Appellant craves leave to file additional grounds at the time of hearing. 2. The brief facts of the case are that the assessee is a comp…

St. John Freight Systems Ltd., Tuticorin vs. DCIT Central Circle 1, Madurai

In the result appeals filed in ITA Nos

ITA 2898/CHNY/2019[2008-09]Status: DisposedITAT Chennai06 Apr 2023AY 2008-09

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…cer. 4.2 The Appellant relies on the decision of The Hon'ble Madras High Court in the case of CIT v A.L.Logistics in TC(A) No.1031 of 2014 dt 23.12.2014, and the decision of the Hon'ble Delhi High Court in the case of Container Corporation of India Ltd v ACIT 346 ITR 140 (Del) wherein it has been held that container freight station will fall within the customs area attached to the Port and it would fall under the provisions of section 80IA(4)(i) Explanation (d) of the Act. 5 The Appellant craves leave to file additional grounds at the time of hearing. 2. The brief facts of the case are that the assessee is a comp…

St. John Freight Systems Ltd., Tuticorin vs. DCIT Central Circle 1, Madurai

In the result appeals filed in ITA Nos

ITA 188/CHNY/2019[2007-08]Status: DisposedITAT Chennai06 Apr 2023AY 2007-08

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…cer. 4.2 The Appellant relies on the decision of The Hon'ble Madras High Court in the case of CIT v A.L.Logistics in TC(A) No.1031 of 2014 dt 23.12.2014, and the decision of the Hon'ble Delhi High Court in the case of Container Corporation of India Ltd v ACIT 346 ITR 140 (Del) wherein it has been held that container freight station will fall within the customs area attached to the Port and it would fall under the provisions of section 80IA(4)(i) Explanation (d) of the Act. 5 The Appellant craves leave to file additional grounds at the time of hearing. 2. The brief facts of the case are that the assessee is a comp…

DCIT (Exemptions) Chennai Circle, Chennai vs. Chennai Port Trust, Chennai

Appeal stands partly allowed for statistical purposes

ITA 3117/CHNY/2018[2012-13]Status: DisposedITAT Chennai08 Jun 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri G. Baskar& I. Dinesh (Advocates)-Ld. ArsFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. Sr. DR
Section 143(3)Section 14ASection 154Section 80I

…pellate proceedings, the assessee, inter-alia, relied on the decision of Hon’ble High Court of Madras in CIT V/s Kailash Shipping Services Pvt. Ltd. (383 ITR 630) and the decision of Hon’ble High Court of Delhi in Container Corporation of India Ltd. V/s ACIT (346 ITR 140) in support of the submissions that deduction u/s 80IA(4) would be available to the assessee. The Ld. CIT(A) noted that the second container terminal under consideration was jointly developed by the assessee and CITPL. The assets owned by the assessee and CITPL were expressly identified and listed in the exhaustive license agreement dated 07.03.2…

Chennai Port Trust, Chennai vs. DCIT (Exemptions) I, Chennai

Appeal stands partly allowed for statistical purposes

ITA 2928/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Jun 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri G. Baskar& I. Dinesh (Advocates)-Ld. ArsFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. Sr. DR
Section 143(3)Section 14ASection 154Section 80I

…pellate proceedings, the assessee, inter-alia, relied on the decision of Hon’ble High Court of Madras in CIT V/s Kailash Shipping Services Pvt. Ltd. (383 ITR 630) and the decision of Hon’ble High Court of Delhi in Container Corporation of India Ltd. V/s ACIT (346 ITR 140) in support of the submissions that deduction u/s 80IA(4) would be available to the assessee. The Ld. CIT(A) noted that the second container terminal under consideration was jointly developed by the assessee and CITPL. The assets owned by the assessee and CITPL were expressly identified and listed in the exhaustive license agreement dated 07.03.2…

Chennai Port Trust, Chennai vs. DCIT (Exemptions) I, Chennai

Appeal stands partly allowed for statistical purposes

ITA 2927/CHNY/2018[2012-13]Status: DisposedITAT Chennai08 Jun 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri G. Baskar& I. Dinesh (Advocates)-Ld. ArsFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. Sr. DR
Section 143(3)Section 14ASection 154Section 80I

…pellate proceedings, the assessee, inter-alia, relied on the decision of Hon’ble High Court of Madras in CIT V/s Kailash Shipping Services Pvt. Ltd. (383 ITR 630) and the decision of Hon’ble High Court of Delhi in Container Corporation of India Ltd. V/s ACIT (346 ITR 140) in support of the submissions that deduction u/s 80IA(4) would be available to the assessee. The Ld. CIT(A) noted that the second container terminal under consideration was jointly developed by the assessee and CITPL. The assets owned by the assessee and CITPL were expressly identified and listed in the exhaustive license agreement dated 07.03.2…

Addl.CIT, Special Range-9, New Delhi vs. Worlds Window Infrastructure and Logistics P.Ltd, New Delhi

ITA 1123/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2021AY 2014-15

Bench: Shri R.K. Panda & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Nand Kishore Bansal, CAFor Respondent: Shri Munesh Kumar, CIT DR
Section 14ASection 37Section 80I

…has denied the deduction u/s 80IA of the Act on the ground that Income-tax Department having not accepted the decision rendered by Hon’ble Delhi High Court in case of Container Corporation 5 ITA No.1122/Del./2018 ITA No.1123/Del./2018 of India Ltd. vs. ACIT 346 ITR 140 (Del.) and thereby filed Special Leave Petition before Hon’ble Supreme Court. 9. Ld. CIT (A) deleted the impugned disallowance on account of deduction u/s 80IA by following the decision rendered by Hon’ble Delhi High Court in case of Container Corporation of India Ltd. (supra). 10. Hon’ble Delhi High Court decided the identical issue in case…

Addl.CIT, Special Range-9, New Delhi vs. Worlds Window Infrastructure and Logistics P.Ltd, New Delhi

ITA 1122/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Oct 2021AY 2013-14

Bench: Shri R.K. Panda & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Nand Kishore Bansal, CAFor Respondent: Shri Munesh Kumar, CIT DR
Section 14ASection 37Section 80I

…has denied the deduction u/s 80IA of the Act on the ground that Income-tax Department having not accepted the decision rendered by Hon’ble Delhi High Court in case of Container Corporation 5 ITA No.1122/Del./2018 ITA No.1123/Del./2018 of India Ltd. vs. ACIT 346 ITR 140 (Del.) and thereby filed Special Leave Petition before Hon’ble Supreme Court. 9. Ld. CIT (A) deleted the impugned disallowance on account of deduction u/s 80IA by following the decision rendered by Hon’ble Delhi High Court in case of Container Corporation of India Ltd. (supra). 10. Hon’ble Delhi High Court decided the identical issue in case…

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

…by ground No. 1 of the appeal of the Revenue, in assessee’s own case in ITA No. 917 and 918/2017 by order dated 31/10/2017 the Hon’ble High Court observed that the Revenue’s 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. O…

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

…by ground No. 1 of the appeal of the Revenue, in assessee’s own case in ITA No. 917 and 918/2017 by order dated 31/10/2017 the Hon’ble High Court observed that the Revenue’s 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. O…

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

In the result, the Revenue’s appeal is dismissed

ITA 2332/DEL/2017[2012-13]Status: DisposedITAT Delhi16 Dec 2019AY 2012-13

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumar

For Appellant: Ms. Nidhi Srivastava, CIT(DR)For Respondent: Sh. S. Krishnan, Adv
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.748/DEL/2017 A.Y.: 2012-13 M/S CONTAINER CORPORATION DCIT, CIRCLE 4(1), OF INDIA LTD. VS NEW DELHI CONCOR BHAWA, C-3, MATHURA ROAD, OPP. APOLLO HOSPITAL, NEW DELHI – 110 076 (PAN: AAACC1205A) (ASSESSEE) (RESPONDENT) AND A.Y. : 2012-13 DCIT, CIRLCE 6(2), M/S CONTAINER CORPORATION ROOM NO. 390, C.R. VS. OF INDIA LTD. BUILDING, CONCOR BHAWA, NEW DELHI C-3, MATHURA ROAD, OPP. APOLLO HOSPITAL, NEW DELHI – 110 076 (PAN: AAACC1205A) (ASSESSEE) (RESPONDENT) Revenue by…

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

In the result, the Revenue’s appeal is dismissed

ITA 748/DEL/2017[2012-13]Status: DisposedITAT Delhi16 Dec 2019AY 2012-13

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumar

For Appellant: Ms. Nidhi Srivastava, CIT(DR)For Respondent: Sh. S. Krishnan, Adv
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.748/DEL/2017 A.Y.: 2012-13 M/S CONTAINER CORPORATION DCIT, CIRCLE 4(1), OF INDIA LTD. VS NEW DELHI CONCOR BHAWA, C-3, MATHURA ROAD, OPP. APOLLO HOSPITAL, NEW DELHI – 110 076 (PAN: AAACC1205A) (ASSESSEE) (RESPONDENT) AND A.Y. : 2012-13 DCIT, CIRLCE 6(2), M/S CONTAINER CORPORATION ROOM NO. 390, C.R. VS. OF INDIA LTD. BUILDING, CONCOR BHAWA, NEW DELHI C-3, MATHURA ROAD, OPP. APOLLO HOSPITAL, NEW DELHI – 110 076 (PAN: AAACC1205A) (ASSESSEE) (RESPONDENT) Revenue by…

D.C.I.T. - 8(2)(2), Mumbai vs. Star Track Terminals P.Ltd, Mumbai

In the result, appeal filed by the assessee for the assessment year 2011-12 is allowed

ITA 7114/MUM/2017[2010-11]Status: DisposedITAT Mumbai30 Apr 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negi

For Appellant: Shri Manish Kanth, A.RFor Respondent: Shri Chaudhary Arun Kumar Singh, D.R
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA Nos.7114, 7119, 7115/M/2017 Assessment Years: 2010-11, 2011-12 & 2012-13 DCIT 8(2)(2), M/s. Star Track Room No.348, Terminals Pvt. Ltd., M.K. Road, C/o. APM Terminals Mumbai - 400020 India Pvt. Ltd., Vs. Urmi Estate, 11th Floor, 95, Ganpatrao Kadam Marg, Lower Parel (West), Mumbai – 400 013 PAN: AAHCS 5182K (Appellant) (Respondent) ITA Nos.156 & 157/M/2018 Assessment Years: 2013-14 & 2014-15 DCIT 8(2)(2), M/s. Star Track Room No.348, Terminals Pvt. Ltd., M.K. R…

Deputy Commissioner of Income Tax vs. Maharashtra State Warehousing Corporation, Pune

In the result, the appeal of Revenue is dismissed

ITA 2864/PUN/2016[2012-13]Status: DisposedITAT Pune11 Feb 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.2864/Pun/2016 यििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Mahesh KadeFor Respondent: Shri Sarvesh Khandelwal
Section 143(3)Section 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.2864/PUN/2016 यििाारण वषा / Assessment Year : 2012-13 The Dy. Commissioner of Income Tax, अऩीऱाथी/Appellant Circle – 14, Pune …. Vs. Maharashtra State Warehousing Corporation, 583/B, Market Yard, …. प्रत्यथी / Respondent Gultekdi, Pune – 411037 PAN: AABCM3988M अऩीऱाथी की ओर से / Appellant by : Shri Mahesh Kade प्रत्यथी की ओर से / Respondent by : S…

ACIT Central Circle 2(4), Chennai vs. Ennore Cargo Container Terminals Pvt. Ltd., Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 2737/CHNY/2017[2013-14]Status: DisposedITAT Chennai19 Dec 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita No.2737/Chny/2017 "नधा"रण वष" /Assessment Year : 2013-14

For Appellant: Shri Hari Govind, JCITFor Respondent: Shri Yashwant Kumar, CA
Section 80

…cing his reliance on the judgment of Madras High Court in the assessee's own case for assessment years 2007-08 and 2010-11, decided the issue in (2015) 374 ITR 609 and also the judgment of Delhi High Court in Container Corporation of India Ltd. v. ACIT (2012) 346 ITR 140. Since the CIT(Appeals) has followed the binding judgment of jurisdictional High Court in the assessee's own case for assessment years 2007-08 and 2010-11, a mere pendency of appeal before the Apex Court cannot be a reason to take a different view. Therefore, this Tribunal do not find any reason to interfere with the order of the lower authorit…

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

…section 80 IA of the Act on rail system (rolling stock). 8.1. Ld. Counsel submitted that this ground has also attained finality with the decision of Hon’ble High Court in assessee’s own case, in Container Corporation of India Ltd. vs. ACIT reported in (2012) 21 Taxmann.com 317. He submitted that Hon’ble High Court observed and held as under: “9. The question before us is whether the income from ICDs qualify for the deduction under Section 80IA(4)(i) of the Act read with the Explanation (d). We may first notice that out of the total of 45 ICDs operated by the assessee, except two ICDs, all others were notified by…

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

…section 80 IA of the Act on rail system (rolling stock). 8.1. Ld. Counsel submitted that this ground has also attained finality with the decision of Hon’ble High Court in assessee’s own case, in Container Corporation of India Ltd. vs. ACIT reported in (2012) 21 Taxmann.com 317. He submitted that Hon’ble High Court observed and held as under: “9. The question before us is whether the income from ICDs qualify for the deduction under Section 80IA(4)(i) of the Act read with the Explanation (d). We may first notice that out of the total of 45 ICDs operated by the assessee, except two ICDs, all others were notified by…

Container Corporation of India Ltd. v. ACIT (346 ITR 140) — Cited in 39 Judgments | BharatTax