Gujarat Toll Road Investment Co. Ltd. v. Asstt. CIT

125 ITD 159Income Tax Appellate Tribunal#22263 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 10(23G)Section 10(34)Section 14A Section 234D Section 36(1)(vii)Section 36(1)(viia)(c)Section 43B Section 8D

Issues it is cited on

section 36(1)(viia)(c)section 4a actual payment basis section 36(1)(viii)strategic investment section 36(1)(viia)section 234d infrastructure facility section 10(34)mistake apparent from record disallowance of interest expenditure section 36(1)(vii)

Judgments citing Gujarat Toll Road Investment Co. Ltd. v. Asstt. CIT

Idfc Limited, Chennai vs. DCIT, Co. Circle - II (3), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 677/CHNY/2020[2010-11]Status: DisposedITAT Chennai30 Sept 2024AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.877/Chny/2018 & 677/Chny/2020 िनधा&रण वष& /Assessment Years: 2010-11

For Appellant: Shri Farookh V. Irani, AdvocateFor Respondent: Shri A. Sasikumar, CIT

Section 14ASection 36(1)Section 36(1)(vi)Section 36(1)(vii)

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम$ BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.877/Chny/2018 & 677/Chny/2020 िनधा&रण वष& /Assessment Years: 2010-11 IDFC Limited, The Dy. Commissioner of (erstwhile known as Infrastructure Vs. Income Tax, Development Finance Company Company Circle-II(3), Limited), Chennai. KRM Tower, 8th Floor, No.1, Harrington Road, Chetpet, Chennai – 600 031. PAN: AAACI 2663N (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील स…

DCIT Corporate Circle 2(2), Chennai vs. Idfc Limited, Chennai

In the result, the appeal filed by the assessee in ITA

ITA 878/CHNY/2018[2010-11]Status: DisposedITAT Chennai30 Sept 2024AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.877/Chny/2018 & 677/Chny/2020 िनधा&रण वष& /Assessment Years: 2010-11

For Appellant: Shri Farookh V. Irani, AdvocateFor Respondent: Shri A. Sasikumar, CIT

Section 14ASection 36(1)Section 36(1)(vi)Section 36(1)(vii)

Idfc Limited, Chennai vs. DCIT Company Circle II(3), Chennai

ITA 877/CHNY/2018[2010-11]Status: DisposedITAT Chennai30 Sept 2024AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.877/Chny/2018 & 677/Chny/2020 निर्धारण वर्ष / Assessment Years: 2010-11 Idfc Limited, (Erstwhile Known As Infrastructure Vs. Income Tax, Development Finance Company Circle-Ii(3), Limited), Krm Tower, 8Th Floor, No.1, Harrington Road, Chetpet, Chennai – 600 031. Pan: Aaaci 2663N (अपीलार्थी/Appellant) The Dy. Commissioner Of Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ Ita No.878/Chny/2018 निर्धारण वर्ष / Assessment Year: 2010-11 The Dy. Commissioner Of Income Tax, Corporate Circle-2(2), Chennai Idfc Limited, (Erstwhile Known As Infrastructure Development Finance Company Vs. Limited), Krm Tower, 8Th Floor, No.1, Harrington Road, Chetpet, Chennai – 600 031. Pan: Aaaci 2663N अपीलार्थी की ओर से / Assessee By प्रत्यर्थी की ओर से /Revenue By सुनवाई की तारीख /Date Of Hearing : Shri Farookh V. Irani, Advocate : Shri A. Sasikumar, Cit : 23.07.2024 घोषणा की तारीख / Date Of Pronouncement : 30.09.2024

Section 14ASection 36(1)Section 36(1)(vi)Section 36(1)(vii)Section 36(1)(viia)

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेख सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.877/Chny/2018 & 677/Chny/2020 निर्धारण वर्ष / Assessment Years: 2010-11 IDFC Limited, (erstwhile known as Infrastructure Vs. Income Tax, Development Finance Company Circle-II(3), Limited), KRM Tower, 8th Floor, No.1, Harrington Road, Chetpet, Chennai – 600 031. PAN: AAACI 2663N (अपीलार्थी/Appellant) The Dy. Commissioner of Chennai. (प्रत्यर्थी/Respo…