Dy CIT v. Selvel Advertising (P) Ltd.

58 Taxmann.com 196Income Tax Appellate Tribunal2015#2349 most cited

What is Dy CIT v. Selvel Advertising (P) Ltd. authority for?

An assessee is eligible to claim depreciation on a road constructed and operated on a Build-Operate-Transfer (BOT) basis, treating it as an intangible asset under section 32(1)(ii) of the Income-tax Act.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

Dy CIT v. Selvel Advertising (P) Ltd. · 58 Taxmann.com 196 · Section 32(1)(ii) · depreciation on road · Build-Operate-Transfer · BOT basis · intangible asset · infrastructure facility · ITAT

Sections most often in play

Section 115BBESection 133(6)Section 143(3)Section 144BSection 14ASection 37Section 41(1)Section 44AB

Issues it is cited on

section 80ib(2)section 2(29ba)section 35acpreliminary expensessection 80ia(8)infrastructure facilityfirst proviso to section 147section 151(1)beyond four yearsmaterial facts necessary for assessmentsection 80ibsection 80ic

Judgments citing Dy CIT v. Selvel Advertising (P) Ltd.

Pune Solapur Expressways P.Ltd, Pune vs. ACIT, Circle-20(1), New Delhi

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

ITA 3326/DEL/2018[2013-14]Status: DisposedITAT Delhi10 Nov 2021AY 2013-14
For Appellant: Shri Ketan Ved, CAFor Respondent: Shri Munesh Kumar, CIT, DR
Section 250(6)Section 253Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2013-14 Pune Solapur Expressways P. Ltd., Vs ACIT, Patas Plaza, KM 64 NH 65, Circle-20(1), Old NH 9, Taluka Daund, New Delhi. Pune, Maharashtra. PAN : AAFCP0158C (Appellant) (Respondent) Assessee by : Shri Ketan Ved, CA Revenue by : Shri Munesh Kumar, CIT, DR Date of Hearing : 27.10.2021 Date of Pronouncement : 10.11.2021 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 13th December, 2017 of the CIT(A)-…

M/S. Thakur Infra Projects Pvt. Ltd, Raigad vs. Deputy Commissioner of Income Tax, Panvel Circle, Raigad

In the result, the appeal of the assessee is allowed

ITA 5592/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Sept 2021AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleassessment Year: 2013-14

For Appellant: Shri Devendra Jain, A.RFor Respondent: Shri Vijay Kumar Mehta, D.R
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Thakur Infra Dy. CIT, Projects Pvt. Ltd., Panvel Circle, Om Sadanika, Dist Raigad Plot No.265/1, Vs. Panvel Uran Rd., Panvel, Raigad-410206 PAN: AACCT6451F (Appellant) (Respondent) Present for: Assessee by : Shri Devendra Jain, A.R. Revenue by : Shri Vijay Kumar Mehta, D.R. Date of Hearing : 04.08.2021 Date of Pronouncement : 14.09.2021 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the as…

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…

Thakur Infraprojects P. Ltd, Raigad vs. DCIT-Panvel Circle, Raigad

In the result, both the appeals of the assessee are partly allowed

ITA 742/MUM/2018[2011-12]Status: DisposedITAT Mumbai08 Jan 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negi

For Appellant: Shri Devendra Jain, A.RFor Respondent: Shri Amit Pratap Singh, D.R
Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA Nos.742 & 743/M/2018 Assessment Years: 2011-12 & 2012-13 M/s. Thakur Infraprojects DCIT-Panvel Circle Pvt. Ltd., Panvel Circle Plot No.265/1, Dist. Raigad Vs. Om Sadanika, Uran Road, Panvel, Dist. Raigad PAN: AACCT6451F (Appellant) (Respondent) Present for: Assessee by : Shri Devendra Jain, A.R. Revenue by : Shri Amit Pratap Singh, D.R. Date of Hearing : 27.10.2020 Date of Pronouncement : 08.01.2021 O R D E R Per Rajesh Kumar, Accountant Member: The above titled…

DCIT, Circle-6(1), Kolkata vs. M/S Integrated Coal Mining Ltd., Kolkata

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

ITA 1031/KOL/2017[2012-13]Status: DisposedITAT Kolkata07 Dec 2018AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Dcit, Circle 6(1), Kolkata Vs. M/S. Integrated Coal Mining Ltd. P-7, Chowringhee Square, 6, Church Lane, Kolkata – 700 069. Kolkata – 700 001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci 5584 L (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri D. Mukherjee & A. Goenka, Ld. ARFor Respondent: Shri R. Chowdhury, Addl. CIT
Section 115JSection 14ASection 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI S.S. GODARA, JM & DR. A.L. SAINI, AM DCIT, Circle 6(1), Kolkata Vs. M/s. Integrated Coal Mining Ltd. P-7, Chowringhee Square, 6, Church Lane, Kolkata – 700 069. Kolkata – 700 001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACI 5584 L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Revenue by : Shri R. Chowdhury, Addl. CIT, Assessee by : Shri D. Mukherjee & A. Goenka, Ld. AR सुनवाई क" तार"ख / Date of Hearing : 26/11/2018 घोषणा क" तार"ख/Date of Pronouncement: 07/12/2018 आदेश / O R D E R Per Dr. A. L. Saini, AM: The captioned appeal filed by the Revenu…

ACIT, Central Circle-2(1), Kolkata vs. M/S Amricon Agrovat Pvt. Ltd., Kolkata

In the result the appeal by the revenue is dismissed

ITA 2300/KOL/2016[2013-14]Status: DisposedITAT Kolkata01 Mar 2018AY 2013-14

Bench: Hon'Ble Sri N.V.Vasudevan, Jm & Hon'Ble Sri Waseem Ahmed, Am] Assessment Year : 2013-14 A.C.I.T., Central Circle-2(1) -Vs- M/S. Amricon Agrovat (P).Ltd., Kolkata Kolkata (Pan Aadca 1610 Q) (Appellant) (Respondent) For The Appellant: Shri.S.Dasgupta Addl.Cit Dr For The Respondent: Shri D.S.Damle, Fca Date Of Hearing : 15.2.2018 Date Of Pronouncement : 01.03.2018. Order Per Shri N.V.Vasudevan, Jm This Is An Appeal Filed By The Revenue Against Order Dated 27.9.2016 Of Cit(A)-20, Kolkata, Relating To Ay 2013-14. 2. The Grounds Of Appeal Raised By The Revenue In This Reads As Follows: “(I) That The Ld. Cit(A) Has Erred In Accepting That The Term 'Manufacture' Occurring In The Context Of Section 80-Ib Does Not Necessarily Require That The End Product Of The Manufacturing Process Is To Be Completely Different From The Ingredients, As Regards Its Chemical Composition, Integral Structure Or Its Use. (Ii) That The Ld. Cit(A) Has Erred In Accepting That The Process Of Manufacturing Of Poultry Feeds Does Not Amount To Mere Mixing Together Of All Different Ingredients, Without Involving Any Change In The Chemical Composition Of The Ingredients. (Iii) That The Ld. Cit(A) Has Erred In Accepting That The Process Of Preparation Of Poultry Feeds Amount To Production Of An Article Within The Meaning Of Section 80Ib. (Iv) That The Ld. Cit(A) Has Erred In Allowing The Entire Amount Of Rs.1,12,50,626/- Claimed As Deduction U/S 80-Ib.

For Appellant: Shri.S.Dasgupta Addl.CIT DRFor Respondent: Shri D.S.Damle, FCA
Section 14ASection 80Section 801B(4)Section 80I

…ITA No.2300/Kol/2016 M/s. Amricon Agrovat Pvt.Ltd. A.Y.2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH "B", KOLKATA [Before Hon'ble Sri N.V.Vasudevan, JM & Hon'ble Sri Waseem Ahmed, AM] Assessment Year : 2013-14 A.C.I.T., Central Circle-2(1) -vs- M/s. Amricon Agrovat (P).Ltd., Kolkata Kolkata (PAN AADCA 1610 Q) (Appellant) (Respondent) For the Appellant: Shri.S.Dasgupta Addl.CIT DR For the Respondent: Shri D.S.Damle, FCA Date of Hearing : 15.2.2018 Date of Pronouncement : 01.03.2018. ORDER Per Shri N.V.Vasudevan, JM This is an appeal filed by the Revenue against order dated 27.9.2016 of CIT(A)-20, Kolkata,…

DCIT, Circle-12(2), Kolkata vs. M/S. Prachar Communication Ltd., Howrah

In the result, the appeal of the revenue is dismissed and Cross Objection of the assessee is partly allowed for statistical purposes

ITA 2262/KOL/2014[2009-2010]Status: DisposedITAT Kolkata01 Nov 2017AY 2009-2010

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2262/Kol/2014 Assessment Year : 2009-10 Dcit, Circle-12(2), Kolkata -Vs- M/S Pracher Communication Ltd. [Pan: Aabcp 5657 L] (Appellant) (Respondent)

For Appellant: Shri David Z. Chowngthu, Addl. CIT DRFor Respondent: Shri S. Jhajharia, AR
Section 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 2262/Kol/2014 Assessment Year : 2009-10 DCIT, Circle-12(2), Kolkata -vs- M/s Pracher Communication Ltd. [PAN: AABCP 5657 L] (Appellant) (Respondent) C.O. No. 39/Kol/2017 (arising out of I.T.A. No. 2262/Kol/2014) Assessment Year : 2009-10 M/s Pracher Communication Ltd. -vs- DCIT, Circle-12(2), Kolkata [PAN: AABCP 5657 L] (Appellant) (Respondent) For the Appellant : Shri David Z. Chowngthu, Addl. CIT DR For the Respondent : Shri S. Jhajharia, AR Date of Hearing : 24.10.…

D.C.I.T Cir - 6, Kolkata vs. M/S Integrated Coal Mining Ltd, Kolkata

In the result, the appeal of the Assessee in ITA No

ITA 1758/KOL/2013[2009-10]Status: DisposedITAT Kolkata16 Sept 2016AY 2009-10

Bench: Shri P.M. Jagtap & Shri S.S.Viswanethra Ravi

Section 14ASection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member I.T.A. No.1758/KOL/2013 A.Y: 2009-10 D.C.I.T., Cir-6, Kolkata Vs. M/s. Integrated Coal Mining Ltd, PAN: AAACI 5584L (Appellant) (Respondent) I.T.A. No.1804/KOL/2013 A.Y: 2009-10 M/s. Integrated Coal Vs. D.C.I.T., Cir-6, Kolkata Mining Ltd (Appellant) (Respondent) Appearances by: Shri Sachidnanda Srivastava, CIT, Sr. D.R for the Revenue Shri J.P.Khaitan, Sr. Advocate, Ld.AR for the Assessee Date of concluding the hearing : 11-07- 2016 Date of pronounci…

DCIT, Circle-6, Kolkata vs. M/S. Integrated Coal Mining Ltd, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1138/KOL/2012[2008-2009]Status: DisposedITAT Kolkata13 Nov 2015AY 2008-2009

Bench: : Shri M. Balaganesh

For Appellant: Shri J.P Khaitan, ld.ARFor Respondent: Shri G.Mallikarjuna, CIT, ld.DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Shri Mahavir Singh,Judicial Member, and Before : Shri M. Balaganesh, Accountant Member I.T.A No. 1146/Kol/2012 A.Y : 2008-09 M/s. Integrated Coal Mining Ltd Vs. D.C.I.T, Circle-6, Kolkata PAN:AAAC15584L (Appellant) (Respondent) I.T.A No. 1138/Kol/2012 A.Y : 2008-09 D.C.I.T, Circle-6, Kolkata Vs. M/s. Integrated Coal Mining Ltd PAN:AAACI5584L (Appellant) (Respondent) For the Appellant/assessee: Shri J.P Khaitan, ld.AR For the Respondent/department: Shri G.Mallikarjuna, CIT, ld.DR Date of Hearing: 17-11 -2015 Date of Pronouncement: 30 -11-201…