Moradabad Toll Road Co. v. ACIT

52 Taxmann.com 21High Court2014#9094 most cited

What is Moradabad Toll Road Co. v. ACIT authority for?

A golf course is not plant and machinery and is to be categorized as a building. This case is cited in support of the proposition that a golf course is not plant and machinery.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2021.

Also referred to as

Moradabad Toll Road Co. v. ACIT · golf course · plant and machinery · building · depreciation · capital asset · income tax

Judgments citing Moradabad Toll Road Co. v. ACIT

ACIT, Circle- 26(2), New Delhi vs. Vishakhapatnam Port Road Company Ltd., New Delhi

The appeal of the Revenue is dismissed

ITA 3187/DEL/2018[2012-13]Status: DisposedITAT Delhi09 Sept 2021AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 271Section 32

…ame facts and grounds 5 wherein the Tribunal dismissed the appeal of the Revenue. The Ld. AR also relied upon the following decisions:- " Madras Industrial Investment Corporation Ltd. Vs. CIT 91 Taxman 340 (S.C) " Moadabad Toll Road Corporation Ltd. Vs. ACIT 52 Taxmann.com 21(Del) " Indore Municipal Corporation Vs. CIT 124 Taxman 128(S.C) " Noida Toll Bridge Corporation Ltd. Vs. Revenue. 7. We have heard both the parties and perused the material available on record. It is pertinent to note that the CIT(A) held as under:- “ 4.3 I have carefully considered the impugned order and the submission furnished by the a…

Landbase India Ltd., Gurgaon vs. ACIT, Circle-15(1), New Delhi

In the result, all three appeals of the assessee are allowed

ITA 7271/DEL/2019[2016-17]Status: DisposedITAT Delhi14 May 2020AY 2016-17

Bench: Ms Sushma Chowla, Hon‟Ble & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Amit Jain, Sr. DR
Section 143Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “ B”: NEW DELHI BEFORE MS SUSHMA CHOWLA, HON‟BLE VICE PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 7269 to 7271/Del/2019 (Assessment Year: 2013-14, 2014-15 and 2016-17) Landbase India Ltd, ACIT, Vs. ITC Green Centre, 10, Circle-15(1), Institutional Area, Sector-32, New Delhi Gurgaon PAN: AAACL0053F (Appellant) (Respondent) Assessee by : Shri Rohit Jain, Adv Ms. Somiya Jain, CA Revenue by: Shri Amit Jain, Sr. DR Date of Hearing 12/03/2020 Date of pronouncement 14/05/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. All these three appeals filed by the…

Landbase India Limited., Gurgaon vs. ACIT, Circle-15(1), New Delhi

In the result, all three appeals of the assessee are allowed

ITA 7269/DEL/2019[2013-14]Status: DisposedITAT Delhi14 May 2020AY 2013-14

Bench: Ms Sushma Chowla, Hon‟Ble & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Amit Jain, Sr. DR
Section 143Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “ B”: NEW DELHI BEFORE MS SUSHMA CHOWLA, HON‟BLE VICE PRESIDENT AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 7269 to 7271/Del/2019 (Assessment Year: 2013-14, 2014-15 and 2016-17) Landbase India Ltd, ACIT, Vs. ITC Green Centre, 10, Circle-15(1), Institutional Area, Sector-32, New Delhi Gurgaon PAN: AAACL0053F (Appellant) (Respondent) Assessee by : Shri Rohit Jain, Adv Ms. Somiya Jain, CA Revenue by: Shri Amit Jain, Sr. DR Date of Hearing 12/03/2020 Date of pronouncement 14/05/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. All these three appeals filed by the…

Landbase India Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4999/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Aug 2019AY 2011-12

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…f decisions including the decision of Hon'ble Supreme Court in the case of CIT Vs. Anand Theatre [supra], CIT Vs. Gwalior Rayon Silk Mfg. Mills 196 ITR 149 [SC] and decision of Hon'ble High Court of Delhi in the case of Moradabad Toll Road Co. Vs. ACIT [2014] 52 Taxmann.com 21 [Delhi] to establish that golf course is not a plant and machinery and it is to be categorized as a building and on the other hand, the ld. AR has placed reliance on the case of decision of Hon'ble Supreme Court in the case of CIT Vs. Karnataka Power Corpn. 247 ITR 268 [SC], Scientific Engineering House P. Ltd Vs. CIT 157 ITR 86 [SC] and de…

Landbase India Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4998/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Aug 2019AY 2010-11

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…f decisions including the decision of Hon'ble Supreme Court in the case of CIT Vs. Anand Theatre [supra], CIT Vs. Gwalior Rayon Silk Mfg. Mills 196 ITR 149 [SC] and decision of Hon'ble High Court of Delhi in the case of Moradabad Toll Road Co. Vs. ACIT [2014] 52 Taxmann.com 21 [Delhi] to establish that golf course is not a plant and machinery and it is to be categorized as a building and on the other hand, the ld. AR has placed reliance on the case of decision of Hon'ble Supreme Court in the case of CIT Vs. Karnataka Power Corpn. 247 ITR 268 [SC], Scientific Engineering House P. Ltd Vs. CIT 157 ITR 86 [SC] and de…

Landbase India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4560/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…f decisions including the decision of Hon'ble Supreme Court in the case of CIT Vs. Anand Theatre [supra], CIT Vs. Gwalior Rayon Silk Mfg. Mills 196 ITR 149 [SC] and decision of Hon'ble High Court of Delhi in the case of Moradabad Toll Road Co. Vs. ACIT [2014] 52 Taxmann.com 21 [Delhi] to establish that golf course is not a plant and machinery and it is to be categorized as a building and on the other hand, the ld. AR has placed reliance on the case of decision of Hon'ble Supreme Court in the case of CIT Vs. Karnataka Power Corpn. 247 ITR 268 [SC], Scientific Engineering House P. Ltd Vs. CIT 157 ITR 86 [SC] and de…

M/S Landbase India Ltd., Gurgaon vs. ACIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 138/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Aug 2019AY 2012-13

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…f decisions including the decision of Hon'ble Supreme Court in the case of CIT Vs. Anand Theatre [supra], CIT Vs. Gwalior Rayon Silk Mfg. Mills 196 ITR 149 [SC] and decision of Hon'ble High Court of Delhi in the case of Moradabad Toll Road Co. Vs. ACIT [2014] 52 Taxmann.com 21 [Delhi] to establish that golf course is not a plant and machinery and it is to be categorized as a building and on the other hand, the ld. AR has placed reliance on the case of decision of Hon'ble Supreme Court in the case of CIT Vs. Karnataka Power Corpn. 247 ITR 268 [SC], Scientific Engineering House P. Ltd Vs. CIT 157 ITR 86 [SC] and de…

Landbase India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 653/DEL/2011[2007-08]Status: DisposedITAT Delhi26 Aug 2019AY 2007-08

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…f decisions including the decision of Hon'ble Supreme Court in the case of CIT Vs. Anand Theatre [supra], CIT Vs. Gwalior Rayon Silk Mfg. Mills 196 ITR 149 [SC] and decision of Hon'ble High Court of Delhi in the case of Moradabad Toll Road Co. Vs. ACIT [2014] 52 Taxmann.com 21 [Delhi] to establish that golf course is not a plant and machinery and it is to be categorized as a building and on the other hand, the ld. AR has placed reliance on the case of decision of Hon'ble Supreme Court in the case of CIT Vs. Karnataka Power Corpn. 247 ITR 268 [SC], Scientific Engineering House P. Ltd Vs. CIT 157 ITR 86 [SC] and de…

ACIT, New Delhi vs. M/S. Landbase India Ltd., New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4849/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…f decisions including the decision of Hon'ble Supreme Court in the case of CIT Vs. Anand Theatre [supra], CIT Vs. Gwalior Rayon Silk Mfg. Mills 196 ITR 149 [SC] and decision of Hon'ble High Court of Delhi in the case of Moradabad Toll Road Co. Vs. ACIT [2014] 52 Taxmann.com 21 [Delhi] to establish that golf course is not a plant and machinery and it is to be categorized as a building and on the other hand, the ld. AR has placed reliance on the case of decision of Hon'ble Supreme Court in the case of CIT Vs. Karnataka Power Corpn. 247 ITR 268 [SC], Scientific Engineering House P. Ltd Vs. CIT 157 ITR 86 [SC] and de…

DCIT, New Delhi vs. M/S Paradip Port Road Co. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2689/DEL/2016[2012-13]Status: DisposedITAT Delhi04 Sept 2018AY 2012-13

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2012-13

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2012-13 DCIT, Circle 19(2), vs. Paradip Port Road Co. Ltd., New Delhi. G-5&6, Sector-10, Dwarka, (Appellant) New Delhi PAN-AADCP2458F (Respondent) Appellant by Sh. S.S. Rana, CIT/DR Respondent by Ms Khushboo Garg, CA Date of Hearing 27.08.2018 Date of Pronouncement 04.09.2018 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the Revenue against the order of the ld. CIT(A)- 7, New Delhi dated 17.02.2016 for the assessment year 2012-13 on t…

DCIT, New Delhi vs. M/S. Landbase India Ltd., New Delhi

In the result, cross objections of the

ITA 4847/DEL/2009[2003-04]Status: DisposedITAT Delhi15 Jun 2016AY 2003-04

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rohit Jain, AdvFor Respondent: Smt. Sulekha Verma, CIT-DR
Section 143(3)Section 147Section 148

…the AO, the ld. CIT-DR has placed reliance on plethora of decisions including the decision of Hon'ble Supreme Court in the case of CIT Vs. Anand Theatre [supra], CIT Vs. Gwalior Rayon Silk Mfg. Mills 196 ITR 149 [SC] and decision of Hon’ble Vs. ACIT [2014] 52 Taxmann.com 21 [Delhi] to establish that golf course is not a plant and machinery and it is to be categorised as a building and on the other hand, the ld. AR has placed reliance on the case of decision of Hon'ble Supreme Court in the case of CIT Vs. Karnataka Power Corpn. 247 ITR 268 [SC], Scientific Engineering House P. Ltd Vs. CIT 157 ITR 86 [SC] an…

DCIT, New Delhi vs. M/S. Landbase India Ltd, New Delhi

In the result, cross objections of the

ITA 3549/DEL/2009[2001-02]Status: DisposedITAT Delhi15 Jun 2016AY 2001-02

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rohit Jain, AdvFor Respondent: Smt. Sulekha Verma, CIT-DR
Section 143(3)Section 147Section 148

…the AO, the ld. CIT-DR has placed reliance on plethora of decisions including the decision of Hon'ble Supreme Court in the case of CIT Vs. Anand Theatre [supra], CIT Vs. Gwalior Rayon Silk Mfg. Mills 196 ITR 149 [SC] and decision of Hon’ble Vs. ACIT [2014] 52 Taxmann.com 21 [Delhi] to establish that golf course is not a plant and machinery and it is to be categorised as a building and on the other hand, the ld. AR has placed reliance on the case of decision of Hon'ble Supreme Court in the case of CIT Vs. Karnataka Power Corpn. 247 ITR 268 [SC], Scientific Engineering House P. Ltd Vs. CIT 157 ITR 86 [SC] an…

Moradabad Toll Road Co. v. ACIT (52 Taxmann.com 21) — Cited in 12 Judgments | BharatTax