Hazaribagh Ranchi Expressway Ltd. v. ACIT

167 Taxmann.com 571Reported decision2024#23134 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 1961 Section 32(1)(ii)Section 115JB Section 144B Section 251(1)(a)Section 263 Section 32

Issues it is cited on

section 32(1)(ii)commercial rights section 32(1)enduring benefit intangible assets section 32 revenue expenditure transfer company section 143(3)india business

Judgments citing Hazaribagh Ranchi Expressway Ltd. v. ACIT

HYDERABAD RING ROAD PROJECT PRIVATE LIMITED,INDIA vs. ACIT, CIRCLE

In the result Appeal of the assessee in ITA No

ITA 4090/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Chinu Bhasin, AdvFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4090/DEL/2025 [A.Y. 2017-18] & CO No. 81/DEL/2025 [A/o 3599/DEL/2025 (A.Y 2017-18)] Hyderabad Ring Road Project Vs. The A.C.I.T Pvt Ltd., B-292, Circle -10(1) Near Metro Pillar No. 161 New Delhi New Ashok Nagar, New Delhi PAN : AABCH 8962 Q ITA No. 3599/DEL/2025 [A.Y. 2017-18] The A.C.I.T Vs. Hyderabad Ring Road Project Circle -10(1) Pvt Ltd., B-292, New Delhi Near Metro Pillar No. 161 New Ashok Nagar, New Delhi PAN : AABCH 8962 Q (Applicant) (Respondent…

ACIT, CIRCLE - 10(1), DELHI vs. M/S HYDERABAD RING ROAD PROJECT PRIVATE LIMITED, DELHI

In the result Appeal of the assessee in ITA No

ITA 3599/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Chinu Bhasin, AdvFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)

DIWANTHAM TOLLWAY PRIVATE LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -6, MUBMAI

In the result, the grounds of appeal

ITA 3711/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Oct 2025AY 2020-21

Bench: Shri Pawan Singh& Shri Prabhash Shankar(Physical Hearing) Diwantham Tollway Private Limited Pcit – 6, Mumbai Unit No. 603B, 6Th Floor, Godrej Bkkc, Room No. 501, 5Th Floor, Aayakar Vs Plot No. C-68, G Block, Bhavan, Maharishi Karve Road, Bandra Kurla Complex, Bandra (East), Mumbai – 400020. Mumbai – 400051. [Pan: Aagcd6193G] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 144BSection 254(1)Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Diwantham Tollway Private Limited PCIT – 6, Mumbai Unit No. 603B, 6th Floor, Godrej BKKC, Room No. 501, 5th Floor, Aayakar Vs Plot No. C-68, G Block, Bhavan, Maharishi Karve Road, Bandra Kurla Complex, Bandra (East), Mumbai – 400020. Mumbai – 400051. [PAN: AAGCD6193G] Appellant / Assessee Respondent / Revenue Assessee by Shri Vijay Mehta CA / AR Revenue by Shri Umashankar Prasad, CIT-DR Date of Institution 27.05.2025 Date of hearing 21.08.2025 Date of pron…