CTT v. Chettinad Lignite Transport Services (P) Limited

107 Taxmann.com 362High Court2019#13213 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(1)Section 80IASection 250(1)Section 80IA(1)Section 80IA(13)Section 80IA(2)Section 80IA(4)Section 80IA(4)(i)

Issues it is cited on

section 80lasection 80ia(4)infrastructure facilitydeduction under section 80iatax benefitsection 80iasection 80isection 44section 80section 143(1)transfersection 143

Judgments citing CTT v. Chettinad Lignite Transport Services (P) Limited

Deputy Commissioner of Income Tax, Central Circle-2, Coimbatore vs. M/S. Rp Infra Projects Limited, Erode

In the result, all these four appeals filed by the Revenue are dismissed

ITA 335/CHNY/2021[2017-18]Status: DisposedITAT Chennai16 May 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Shivanand K. Kalakeri, CITFor Respondent: Mr. N.Arjun Raj, Advocate
Section 250(1)Section 80Section 80I

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस . आर . रघुनाथा, लेखा सद" के सम& BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.333, 334, & 335/Chny/2021 and ITA No.847/Chny/2022 (िनधा"रण वष" / Assessment Years: 2012-13, 2013-14, 2017-18 and 2016-17) Vs M/s. Deputy Commissioner of Income Tax, RPP Infra Projects Central Circle-2, Limited, Coimbatore. SF No.454, Ragupathynaickenpalayam, Erode-638 002. PAN :AAACR-9307-E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ…

Deputy Commissioner of Income Tax Central Circle-2, Coimbatore vs. M/S Rpp Infra Projects Limited, Erode

In the result, all these four appeals filed by the Revenue are dismissed

ITA 333/CHNY/2021[2012-13]Status: DisposedITAT Chennai16 May 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Shivanand K. Kalakeri, CITFor Respondent: Mr. N.Arjun Raj, Advocate
Section 250(1)Section 80Section 80I

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस . आर . रघुनाथा, लेखा सद" के सम& BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.333, 334, & 335/Chny/2021 and ITA No.847/Chny/2022 (िनधा"रण वष" / Assessment Years: 2012-13, 2013-14, 2017-18 and 2016-17) Vs M/s. Deputy Commissioner of Income Tax, RPP Infra Projects Central Circle-2, Limited, Coimbatore. SF No.454, Ragupathynaickenpalayam, Erode-638 002. PAN :AAACR-9307-E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ…

Bsc C&C Joint Venture, New Delhi vs. DCIT, Circle-61(1), New Delhi

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 2284/DEL/2022[2018-19]Status: DisposedITAT Delhi06 Feb 2024AY 2018-19

Bench: SHRI G.S. PANNU (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Vivek Kumar Upadhyay, Sr. DR
Section 143(3)Section 234BSection 40Section 801A(4)(i)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘FRIDAY-I’’ : NEW DELHI) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Asstt. Year : 2018-19 M/s BSC C&C Joint Venture, VS. DCIT, Circle-61(1), 74, Hemkunt Colony, New Delhi New Delhi - 48 E-2 Block, Civic Centre New Delhi - 2 (PAN: AADFB8115G) (Appellant) (Respondent) Appellant by : Sh. Tarandeep Singh, Adv. Respondent by : Sh. Vivek Kumar Upadhyay, Sr. DR. Date of Hearing 10.11.2023 Date of Pronouncement 06.02.2024 ORDER PER G.S. PANNU, VP The appeal by the assessee is directed against the order of the Dy. Commissioner/ACIT(T…

Bsc C&C Joint Venture, New Delhi vs. DCIT Circle-61(1), New Delhi

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 2283/DEL/2022[2017-18]Status: DisposedITAT Delhi03 Nov 2023AY 2017-18

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Rajesh Kumar, CIT(DR)
Section 143(1)Section 143(3)Section 40Section 801A(4)(i)Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 BSC C&C Joint Venture, Vs. DCIT, 74, Hemkunt Colony, Circle-61(1), New Delhi-110 048 New Delhi. PAN AADFB8115G (Appellant) (Respondent) Assessee by: Shri Tarandeep Singh, CA Shri Sandeep Yadav, Advocate Department by: Shri Rajesh Kumar, CIT(DR) Shri Manu Chaurasia, Sr. DR Date of Hearing: 20.07.2013 20.10.2023 Date of 03.11.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order of the Ld. D…

Pr.Commissioner of Income Tax-2 vs. M/S Menzies Aviation

In the result, the appeals fail and are hereby

ITA/224/2021HC Karnataka09 Aug 2021

Bench: SATISH CHANDRA SHARMA,SACHIN SHANKAR MAGADUM

Section 260Section 260ASection 40ISection 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF AUGUST, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON’BLE MR. JUSTICE SACHIN SHANKAR MAGADUM I.T.A.NO.224 OF 2021 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-2 CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BANGALORE-560 001 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE ...APPELLANTS (BY SRI.SANMATHI E I, ADVOCATE) AND: M/S.MENZIES AVIATION BOBBA (BANGALORE) PVT LTD PLOT NO.C-041 BANGALORE INTERNATIONAL AIRPORT DEVANAHALLI, BANGALORE -560 300 PAN-AAECM6862D …RESPONDENT (BY SRI.ANNAM…

Commissioner of Income Tax-III vs. M/S Menzies Aviation Bobba (B'Lore) Pvt Ltd

In the result, the appeals fail and are hereby

ITA/262/2014HC Karnataka25 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(2)Section 260Section 260ASection 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.186 OF 2016 C/W I.T.A. NO.262 OF 2014 I.T.A. NO.186 OF 2016 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-III CENTRAL REVENUE BUILDINGS QUEENS ROAD BANGALORE-560001. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-12(1), BANGALORE. .... APPELLANTS (BY MR. E.R. INDRAKUMAR, SR. COUNSEL FOR MR. E.I. SANMATHI, ADV.,) AND: M/S. MENZIES AVIATION BOBBA (B'LORE) PVT. LTD., PLOT NO.C-041, BANGALORE INTE…

Pr. Commissioner of vs. M/S Menzies Aviation

In the result, the appeals fail and are hereby

ITA/186/2016HC Karnataka25 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(2)Section 260Section 260ASection 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.186 OF 2016 C/W I.T.A. NO.262 OF 2014 I.T.A. NO.186 OF 2016 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-III CENTRAL REVENUE BUILDINGS QUEENS ROAD BANGALORE-560001. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-12(1), BANGALORE. .... APPELLANTS (BY MR. E.R. INDRAKUMAR, SR. COUNSEL FOR MR. E.I. SANMATHI, ADV.,) AND: M/S. MENZIES AVIATION BOBBA (B'LORE) PVT. LTD., PLOT NO.C-041, BANGALORE INTE…