International Seaport Regime (P) Ltd. v. DCIT

166 Taxmann.com 691Reported decision2024#22997 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115JBSection 133(6)Section 145Section 145ASection 147Section 148Section 148ASection 149

Issues it is cited on

section 148 noticepercentage completion methodsection 3(1)section 149(1)(b)icdssection 149(1)section 16rule of consistencysection 80iasection 30mercantile system of accountingprofits and gains of business or profession

Judgments citing International Seaport Regime (P) Ltd. v. DCIT

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Itd Itd Cem Joint Venture, Mumbai

In the result, appeals of both, assessee and revenue are decided as per the table below:

ITA 5232/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Mar 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR
Section 1Section 143(3)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4539, 4568 and 4532/MUM/2024 Assessment Years: 2015-16, 2016-17 and 2019-20 ITD Cementation India Ltd., Deputy Commissioner of 9th Floor, Prima Bay, Income-tax, Tower-B, Saki Vihar Road, Central Circle 5(1), Powai, Vs. Mumbai Mumbai – 400 072 (PAN : AAACT1426A) (Appellant) (Respondent) ITA Nos. 5235 and 5234 /MUM/2024 Assessment Years: 2015-16 and 2016-17 Deputy Commissioner of ITD Cementation India Ltd., Income-tax, 9th Floor, Prima Bay, Central Circle 5(1), To…

Itd Cementation India Limited, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle 5(1), Mumbai

In the result, appeals of both, assessee and revenue are decided as per the table below:

ITA 4539/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Mar 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR
Section 1Section 143(3)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4539, 4568 and 4532/MUM/2024 Assessment Years: 2015-16, 2016-17 and 2019-20 ITD Cementation India Ltd., Deputy Commissioner of 9th Floor, Prima Bay, Income-tax, Tower-B, Saki Vihar Road, Central Circle 5(1), Powai, Vs. Mumbai Mumbai – 400 072 (PAN : AAACT1426A) (Appellant) (Respondent) ITA Nos. 5235 and 5234 /MUM/2024 Assessment Years: 2015-16 and 2016-17 Deputy Commissioner of ITD Cementation India Ltd., Income-tax, 9th Floor, Prima Bay, Central Circle 5(1), To…

Itd Cementation India Limited, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle 5(1), Mumbai

In the result, appeals of both, assessee and revenue are decided as per the table below:

ITA 4532/MUM/2024[2019-20]Status: DisposedITAT Mumbai17 Mar 2025AY 2019-20

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Amol Kirtane, CIT DR
Section 1Section 143(3)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4539, 4568 and 4532/MUM/2024 Assessment Years: 2015-16, 2016-17 and 2019-20 ITD Cementation India Ltd., Deputy Commissioner of 9th Floor, Prima Bay, Income-tax, Tower-B, Saki Vihar Road, Central Circle 5(1), Powai, Vs. Mumbai Mumbai – 400 072 (PAN : AAACT1426A) (Appellant) (Respondent) ITA Nos. 5235 and 5234 /MUM/2024 Assessment Years: 2015-16 and 2016-17 Deputy Commissioner of ITD Cementation India Ltd., Income-tax, 9th Floor, Prima Bay, Central Circle 5(1), To…

International Seaport Regime (P) Ltd. v. DCIT (166 Taxmann.com 691) — Cited in 3 Judgments | BharatTax