Madras in CIT v. Kailash Shipping Services Pvt. Ltd.

383 ITR 630Reported decision#24771 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2022.

Judgments citing Madras in CIT v. Kailash Shipping Services Pvt. Ltd.

DCIT (Exemptions) Chennai Circle, Chennai vs. Chennai Port Trust, Chennai

Appeal stands partly allowed for statistical purposes

ITA 3117/CHNY/2018[2012-13]Status: DisposedITAT Chennai08 Jun 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri G. Baskar& I. Dinesh (Advocates)-Ld. ArsFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. Sr. DR
Section 143(3)Section 14ASection 154Section 80I

…been revised to Rs.105.58 Lacs in the rectification order dated 26.06.2015. Appellate Proceedings 4. During appellate proceedings, the assessee, inter-alia, relied on the decision of Hon’ble High Court of Madras in CIT V/s Kailash Shipping Services Pvt. Ltd. (383 ITR 630) and the decision of Hon’ble High Court of Delhi in Container Corporation of India Ltd. V/s ACIT (346 ITR 140) in support of the submissions that deduction u/s 80IA(4) would be available to the assessee. The Ld. CIT(A) noted that the second container terminal under consideration was jointly developed by the assessee and CITPL. The assets owned by…

Chennai Port Trust, Chennai vs. DCIT (Exemptions) I, Chennai

Appeal stands partly allowed for statistical purposes

ITA 2928/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Jun 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri G. Baskar& I. Dinesh (Advocates)-Ld. ArsFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. Sr. DR
Section 143(3)Section 14ASection 154Section 80I

…been revised to Rs.105.58 Lacs in the rectification order dated 26.06.2015. Appellate Proceedings 4. During appellate proceedings, the assessee, inter-alia, relied on the decision of Hon’ble High Court of Madras in CIT V/s Kailash Shipping Services Pvt. Ltd. (383 ITR 630) and the decision of Hon’ble High Court of Delhi in Container Corporation of India Ltd. V/s ACIT (346 ITR 140) in support of the submissions that deduction u/s 80IA(4) would be available to the assessee. The Ld. CIT(A) noted that the second container terminal under consideration was jointly developed by the assessee and CITPL. The assets owned by…

Chennai Port Trust, Chennai vs. DCIT (Exemptions) I, Chennai

Appeal stands partly allowed for statistical purposes

ITA 2927/CHNY/2018[2012-13]Status: DisposedITAT Chennai08 Jun 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri G. Baskar& I. Dinesh (Advocates)-Ld. ArsFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. Sr. DR
Section 143(3)Section 14ASection 154Section 80I

…been revised to Rs.105.58 Lacs in the rectification order dated 26.06.2015. Appellate Proceedings 4. During appellate proceedings, the assessee, inter-alia, relied on the decision of Hon’ble High Court of Madras in CIT V/s Kailash Shipping Services Pvt. Ltd. (383 ITR 630) and the decision of Hon’ble High Court of Delhi in Container Corporation of India Ltd. V/s ACIT (346 ITR 140) in support of the submissions that deduction u/s 80IA(4) would be available to the assessee. The Ld. CIT(A) noted that the second container terminal under consideration was jointly developed by the assessee and CITPL. The assets owned by…

Madras in CIT v. Kailash Shipping Services Pvt. Ltd. (383 ITR 630) — Cited in 3 Judgments | BharatTax