Mysore Minerals Ltd. v. CIT

239 ITR 775Supreme Court of India1999#419 most cited

What is Mysore Minerals Ltd. v. CIT authority for?

For income tax purposes, the 'owner' of a property is the person who is entitled to receive income in their own right, bears the risks incidental to ownership, and utilizes the asset, even if the sale deed is not formally registered. This beneficial ownership is sufficient for claiming depreciation or capital gains exemption under relevant sections.

215

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2026.

Also referred to as

Mysore Minerals Ltd v CIT · 239 ITR 775 · Section 32 · Section 54 · Section 22 · definition of owner · beneficial ownership · depreciation claim · registration of sale deed not mandatory · real owner · capital gains exemption · Income from House Property

Also reported as

106 Taxmann 166

Sections most often in play

Section 143(3)Section 142(1)Section 147Section 32Section 148Section 53ASection 54FSection 234A

Issues it is cited on

section 53asection 53section 32(1)put to usesection 32intangible assetscapital expenditurerevenue expenditurelong term capital gainsection 26transferreasonable cause

Judgments citing Mysore Minerals Ltd. v. CIT

Mumbai Nasik Expressway Ltd, Mumbai vs. Pr CIT (C) 4, Mumbai

In the result, the appeal of assessee is allowed

ITA 3910/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Apr 2019AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri JD Mistry, ARFor Respondent: Smt. Lakshmi Vara Prasad Gode, DR
Section 115JSection 143(3)Section 263Section 32

…आयकर अपीलीय अधिकरण “B” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 3910/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2012-13) Mumbai Nasik Expressway The Pr. Commissioner of Limited Income Tax, Central Circle- 803, 8th Floor, A Wing, One 4, Room No. 663, 6th Floor, Vs. BKC, G Block, Bandra Kurla Aayakar Bhavan, M.K. Complex, Bandra _East, Road, Mumbai-400 020 Mumbai-400 051 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स…

M/S. Jammu Development Authority, Jammu ( J&K) vs. The Deputy Commissioner of Income Tax, Jammu

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the department is dismissed

ITA 498/ASR/2013[2005-06]Status: DisposedITAT Amritsar20 Mar 2019AY 2005-06

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 498/Asr./2013 : Asstt. Year : 2005-06 Jammu Development Authority, Vs Dy. Commissioner Of Income Vikas Bhawan, Rail Head Tax, Circle-I, Complex, Jammu, J & K Jammu (Appellant) (Respondent) Pan No. Aadfj7335A Ita No. 494/Asr./2013 : Asstt. Year : 2005-06 Dy. Commissioner Of Income Vs Jammu Development Authority, Tax, Circle-I, Vikas Bhawan, Rail Head Jammu Complex, Jammu, J & K (Appellant) (Respondent) Pan No. Aabcp1720E Assessee By : Shri. R. K. Gupta, Ca & Shri. Vasu Gupta, Ca Revenue By : Shri. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 22.03.2019 Order Per N. S. Saini: These Are The Cross Appeals Filed By The Assessee & Revenue Against The Order Of Commissioner Of Income Tax (Appeals) Dated 06.05.2013, Jammu.

For Appellant: Shri. R. K. Gupta, CA &For Respondent: Shri. M. P. Singh, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR Before Sh. N. S. Saini, Accountant Member And Sh. N. K. Choudhry, Judicial Member ITA No. 498/Asr./2013 : Asstt. Year : 2005-06 Jammu Development Authority, Vs Dy. Commissioner of Income Vikas Bhawan, Rail Head Tax, Circle-I, Complex, Jammu, J & K Jammu (APPELLANT) (RESPONDENT) PAN No. AADFJ7335A ITA No. 494/Asr./2013 : Asstt. Year : 2005-06 Dy. Commissioner of Income Vs Jammu Development Authority, Tax, Circle-I, Vikas Bhawan, Rail Head Jammu Complex, Jammu, J & K (APPELLANT) (RESPONDENT) PAN No. AABCP1720E Assessee by : Shri. R. K. Gupta, CA & S…

The Deputy Commissioner of Income Tax, Jammu vs. M/S. Jammu Develpment Authority, Jammu

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the department is dismissed

ITA 494/ASR/2013[2005-06]Status: DisposedITAT Amritsar20 Mar 2019AY 2005-06

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 498/Asr./2013 : Asstt. Year : 2005-06 Jammu Development Authority, Vs Dy. Commissioner Of Income Vikas Bhawan, Rail Head Tax, Circle-I, Complex, Jammu, J & K Jammu (Appellant) (Respondent) Pan No. Aadfj7335A Ita No. 494/Asr./2013 : Asstt. Year : 2005-06 Dy. Commissioner Of Income Vs Jammu Development Authority, Tax, Circle-I, Vikas Bhawan, Rail Head Jammu Complex, Jammu, J & K (Appellant) (Respondent) Pan No. Aabcp1720E Assessee By : Shri. R. K. Gupta, Ca & Shri. Vasu Gupta, Ca Revenue By : Shri. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 22.03.2019 Order Per N. S. Saini: These Are The Cross Appeals Filed By The Assessee & Revenue Against The Order Of Commissioner Of Income Tax (Appeals) Dated 06.05.2013, Jammu.

For Appellant: Shri. R. K. Gupta, CA &For Respondent: Shri. M. P. Singh, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR Before Sh. N. S. Saini, Accountant Member And Sh. N. K. Choudhry, Judicial Member ITA No. 498/Asr./2013 : Asstt. Year : 2005-06 Jammu Development Authority, Vs Dy. Commissioner of Income Vikas Bhawan, Rail Head Tax, Circle-I, Complex, Jammu, J & K Jammu (APPELLANT) (RESPONDENT) PAN No. AADFJ7335A ITA No. 494/Asr./2013 : Asstt. Year : 2005-06 Dy. Commissioner of Income Vs Jammu Development Authority, Tax, Circle-I, Vikas Bhawan, Rail Head Jammu Complex, Jammu, J & K (APPELLANT) (RESPONDENT) PAN No. AABCP1720E Assessee by : Shri. R. K. Gupta, CA & S…

ITO, Ward - 13(3), Kolkata vs. M/S. Porel Dass Water & Effluent Control Pvt. Ltd., Howrah

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

ITA 2441/KOL/2017[2013-14]Status: DisposedITAT Kolkata06 Mar 2019AY 2013-14

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1354/Kol/2015 ("नधा"रणवष" / Assessment Year: 2012-13)

For Appellant: Shri Sanjay Bhattacharya, ARFor Respondent: Shri Sanjit Kumar Das, Addl.CIT Sr. DR
Section 143(3)Section 80I

…The assessee company also claimed that it fulfilled all the conditions of section 80IA(4)(i) of the Act. Apart from this, the assessee company relied its contention in the case of CIT vs. J.K. Hosiary Factory [1986] 159 ITR 85(SC), Mysore Minerals Ltd. [1999] 239 ITR 775 (SC), CIT vs. Radha Devi Poddar [1991] 185 ITR 544 (Cal) etc. Porel Dass Water & Effluent Control Pvt. Ltd. ITA No.2402/Kol/2016& ITANo.2441/Kol/2017 Assessment Years: 2012-13,2011-12&2013-14 However, the above justification and contentions of the assessee regarding its claim for deduction under 80IA (4)(i) of the Act were rejected by the Assessi…

Porel Dass Water & Effluent Pvt. Ltd., Howrah vs. ITO, Ward 1(4)/ Kolkata, Kolkata

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

ITA 2402/KOL/2016[2011-2012]Status: DisposedITAT Kolkata06 Mar 2019AY 2011-2012

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1354/Kol/2015 ("नधा"रणवष" / Assessment Year: 2012-13)

For Appellant: Shri Sanjay Bhattacharya, ARFor Respondent: Shri Sanjit Kumar Das, Addl.CIT Sr. DR
Section 143(3)Section 80I

…The assessee company also claimed that it fulfilled all the conditions of section 80IA(4)(i) of the Act. Apart from this, the assessee company relied its contention in the case of CIT vs. J.K. Hosiary Factory [1986] 159 ITR 85(SC), Mysore Minerals Ltd. [1999] 239 ITR 775 (SC), CIT vs. Radha Devi Poddar [1991] 185 ITR 544 (Cal) etc. Porel Dass Water & Effluent Control Pvt. Ltd. ITA No.2402/Kol/2016& ITANo.2441/Kol/2017 Assessment Years: 2012-13,2011-12&2013-14 However, the above justification and contentions of the assessee regarding its claim for deduction under 80IA (4)(i) of the Act were rejected by the Assessi…

Porel Dass Water & Effluent Control Pvt. Ltd., Howrah vs. ITO, WD-13(3), Kolkata, Lucknow

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

ITA 1354/KOL/2015[2012-2013]Status: DisposedITAT Kolkata06 Mar 2019AY 2012-2013

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1354/Kol/2015 ("नधा"रणवष" / Assessment Year: 2012-13)

For Appellant: Shri Sanjay Bhattacharya, ARFor Respondent: Shri Sanjit Kumar Das, Addl.CIT Sr. DR
Section 143(3)Section 80I

…The assessee company also claimed that it fulfilled all the conditions of section 80IA(4)(i) of the Act. Apart from this, the assessee company relied its contention in the case of CIT vs. J.K. Hosiary Factory [1986] 159 ITR 85(SC), Mysore Minerals Ltd. [1999] 239 ITR 775 (SC), CIT vs. Radha Devi Poddar [1991] 185 ITR 544 (Cal) etc. Porel Dass Water & Effluent Control Pvt. Ltd. ITA No.2402/Kol/2016& ITANo.2441/Kol/2017 Assessment Years: 2012-13,2011-12&2013-14 However, the above justification and contentions of the assessee regarding its claim for deduction under 80IA (4)(i) of the Act were rejected by the Assessi…

Sh. Bal Kishan Atal, Delhi vs. ACIT, New Delhi

In the result appeal is partly allowed

ITA 2649/DEL/2016[2012-13]Status: DisposedITAT Delhi06 Mar 2019AY 2012-13

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2012-13

Section 234BSection 54Section 54BSection 54F

…ncome-tax Act, 1961, does not require registration of sale deed. The meaning of the word "owner" in the context of section 22 has been held to be a person who is entitled to receive income in his own right. The apex court in Mysore Minerals Ltd. v. CIT [1999] 239 ITR 775 and this court in CIT v. B. L. Sood [2000] 245 ITR 727 have held that registration of the document is not mandatory for claiming depreciation on the property. In this view of the matter, we have no doubt in our mind that the learned Tribunal went wrong in holding that for the purpose of applicability of section 54, registration of document is imp…

Gold Finch Jewellery Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

In the result the appeal of the assessee is allowed

ITA 1075/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad01 Mar 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos.1075-1076/Ahd/2016 "नधा"रण वष"/Asstt. Years: 2009-2010 & 2012-2013 D.C.I.T. Gold Finch Jewellery Ltd., Circle-2(1)(1), G-5,Pariseema Complex, Vs. Ahmedabad-380015 Nr. Swagat Cross Roads, C.G. Road, Ahmedabad-380006. Pan: Aaacg6992L

For Respondent: Shri VinodTanwani, Sr.DR
Section 143(3)

…ny of the authorities below, therefore, we can safely presume that the assessee is the beneficial owner of the assets. In holding so we find support and guidance from the judgment of Hon’ble Supreme Court in the case of Mysore minerals Ltd. vs CIT reported in 239 ITR 775 wherein it was held as under: “13. An overall view of the abovesaid authorities show that the very concept of depreciation suggests that the tax benefit on account of depreciation legitimately belongs to one who has invested in the capital asset, is utilizing the capital asset and thereby loosing gradually investment caused by wear and tear, and…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Deputy Commissioner of Income Tax Exeptions, Circle-1, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 408/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 1 of 151 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH D , AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos: 1257/Ahd/ 13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13 Gujarat Cricket Association ………...……………..Appe…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2841/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2014-15
Section 11Section 2(15)

…ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 1 of 151 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH D , AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos: 1257/Ahd/ 13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13 Gujarat Cricket Association ………...……………..Appe…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2840/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2013-14
Section 11Section 2(15)

…ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 1 of 151 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH D , AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos: 1257/Ahd/ 13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13 Gujarat Cricket Association ………...……………..Appe…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2839/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 1 of 151 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH D , AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos: 1257/Ahd/ 13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13 Gujarat Cricket Association ………...……………..Appe…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3304/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 1 of 151 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH D , AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos: 1257/Ahd/ 13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13 Gujarat Cricket Association ………...……………..Appe…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3303/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 1 of 151 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH D , AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos: 1257/Ahd/ 13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13 Gujarat Cricket Association ………...……………..Appe…

The DCIT, Circle-1(1)(1), Ahmedabad vs. Arcoy Inustries(India) Pvt. Ltd., Ahmedabad

In the result, revenue’s appeal is dismissed

ITA 1770/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri Vinod Talwani, Sr.D.RFor Respondent: Shri P.M. Mehta and G. M. Thakor, A.R
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 145ASection 14A

…epreciation cannot be disallowed. This view has already been confirmed by the Judgment passed in the matter of DCIT vs. M/s. Axel Ploymers Ltd. (ITA No.3488/Ahd/2010). Further that the judgment passed by the Apex court in the matter of Mysore Minerals-vs-CIT (239 ITR 775) also confirms that merely because the vehicles are not registered in the name of the company but in the name of the Directors the assessee cannot be denied of the claim of depreciation. It is not necessary that the vehicle ought to have been registered in the name of the assessee claiming depreciation. Further that it was also pointed out by the…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 337/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 1 of 151 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH D , AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos: 1257/Ahd/ 13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13 Gujarat Cricket Association ………...……………..Appe…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 336/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 1 of 151 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH D , AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos: 1257/Ahd/ 13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13 Gujarat Cricket Association ………...……………..Appe…

Baroda Cricket Association, Baroda vs. The Jt. CIT, Range-5, Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 2957/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 1 of 151 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH D , AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos: 1257/Ahd/ 13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13 Gujarat Cricket Association ………...……………..Appe…

Gujarat Cricket Association, Ahmedabad vs. The Jt..Director of Income Tax(Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 1257/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 1 of 151 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH D , AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos: 1257/Ahd/ 13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13 Gujarat Cricket Association ………...……………..Appe…

M/S Karnataka Road Development Corporation Ltd., Bangalore vs. ACIT, Bangalore

In the result, appeal of the Assessee is partly allowed

ITA 284/BANG/2011[2005-06]Status: DisposedITAT Bangalore04 Jan 2019AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2005-06

For Appellant: Shri Chandrashekar, AdvocateFor Respondent: Shri C.H. Sundar Rao, CIT(DR-I), ITAT, Bengaluru

…be allowed. 5. Before the first appellate authority, the Assessee contended that ownership of bridges is not a sine quo non for claiming depreciation and in this regard relied on decisions of Hon’ble Supreme Court in the case of Mysore Minerals Ltd. Vs. CIT 239 ITR 775 (SC) wherein it was held that depreciation can be allowed even in the absence of legal title (Ownership) so long as the person claiming depreciation has dominion over the assets and is entitled to use it in his own rights and has in fact used it for the purpose of his business. The Assessee relied on decision of Hon’ble Supreme Court in the case…