National Airports Authority of India v. CIT

134 ITD 34Income Tax Appellate Tribunal2011#7655 most cited

What is National Airports Authority of India v. CIT authority for?

Structures used for the regulation of air traffic, and for communicational and navigational control, are considered part of the 'plant' for the purpose of business. This entitles the assessee to depreciation applicable on plant and machinery.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2019.

Also referred to as

National Airports Authority of India v CIT · 134 ITD 34 · ITAT · depreciation · plant and machinery · air traffic control · navigational control · terminal building · taxiways · runway · business purpose

Judgments citing National Airports Authority of India v. CIT

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)

…ings of a special nature. In the case of Niko Resources Ltd. vs. ACIT: 395 ITR 301 (Guj), the High Court treated mineral oil wells as plant for the purpose of applying depreciation under section 32 of the Act In the case of Airports Authority of India v. CIT: 134 ITD 34 (Delhi), the Delhi Bench of the Tribunal had held that, terminal building of the assessee used as a tool of business for regulation of air traffic and communicational and navigational control was to be treated as „plant‟ for the purposes of claiming depreciation under the relevant provisions of the Act. In the case of Serum Institute of India Ltd.…

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)

…ings of a special nature. In the case of Niko Resources Ltd. vs. ACIT: 395 ITR 301 (Guj), the High Court treated mineral oil wells as plant for the purpose of applying depreciation under section 32 of the Act In the case of Airports Authority of India v. CIT: 134 ITD 34 (Delhi), the Delhi Bench of the Tribunal had held that, terminal building of the assessee used as a tool of business for regulation of air traffic and communicational and navigational control was to be treated as „plant‟ for the purposes of claiming depreciation under the relevant provisions of the Act. In the case of Serum Institute of India Ltd.…

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)

…ings of a special nature. In the case of Niko Resources Ltd. vs. ACIT: 395 ITR 301 (Guj), the High Court treated mineral oil wells as plant for the purpose of applying depreciation under section 32 of the Act In the case of Airports Authority of India v. CIT: 134 ITD 34 (Delhi), the Delhi Bench of the Tribunal had held that, terminal building of the assessee used as a tool of business for regulation of air traffic and communicational and navigational control was to be treated as „plant‟ for the purposes of claiming depreciation under the relevant provisions of the Act. In the case of Serum Institute of India Ltd.…

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)

…ings of a special nature. In the case of Niko Resources Ltd. vs. ACIT: 395 ITR 301 (Guj), the High Court treated mineral oil wells as plant for the purpose of applying depreciation under section 32 of the Act In the case of Airports Authority of India v. CIT: 134 ITD 34 (Delhi), the Delhi Bench of the Tribunal had held that, terminal building of the assessee used as a tool of business for regulation of air traffic and communicational and navigational control was to be treated as „plant‟ for the purposes of claiming depreciation under the relevant provisions of the Act. In the case of Serum Institute of India Ltd.…

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)

…ings of a special nature. In the case of Niko Resources Ltd. vs. ACIT: 395 ITR 301 (Guj), the High Court treated mineral oil wells as plant for the purpose of applying depreciation under section 32 of the Act In the case of Airports Authority of India v. CIT: 134 ITD 34 (Delhi), the Delhi Bench of the Tribunal had held that, terminal building of the assessee used as a tool of business for regulation of air traffic and communicational and navigational control was to be treated as „plant‟ for the purposes of claiming depreciation under the relevant provisions of the Act. In the case of Serum Institute of India Ltd.…

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)

…ings of a special nature. In the case of Niko Resources Ltd. vs. ACIT: 395 ITR 301 (Guj), the High Court treated mineral oil wells as plant for the purpose of applying depreciation under section 32 of the Act In the case of Airports Authority of India v. CIT: 134 ITD 34 (Delhi), the Delhi Bench of the Tribunal had held that, terminal building of the assessee used as a tool of business for regulation of air traffic and communicational and navigational control was to be treated as „plant‟ for the purposes of claiming depreciation under the relevant provisions of the Act. In the case of Serum Institute of India Ltd.…

DCIT 8(2), Mumbai vs. Mumbai International Airport P. Ltd, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 5655/MUM/2014[2011-12]Status: DisposedITAT Mumbai13 Nov 2017AY 2011-12

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…ructures but they are structures for specific purposes which can be considered as tools for the purpose of business of the assessee. Ld AR referred the decision of the Mumbai Bench of Tribunal in the case of National Airports Authority of India V/s CIT [2011] 134 ITD 34 (Delhi), wherein it was held that the terminal place used for regulation of air traffic and communicational and navigational control are part of tool of business of the assessee and therefore they constitute part of the plant. Thus the assessee is accordingly entitled for depreciation as applicable on plant and machinery. The ld. AR referred the d…

Mumbai International Airport P. Ltd, Mumbai vs. Addl CIT 8(2), Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 4784/MUM/2014[2011-12]Status: DisposedITAT Mumbai13 Nov 2017AY 2011-12

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…ructures but they are structures for specific purposes which can be considered as tools for the purpose of business of the assessee. Ld AR referred the decision of the Mumbai Bench of Tribunal in the case of National Airports Authority of India V/s CIT [2011] 134 ITD 34 (Delhi), wherein it was held that the terminal place used for regulation of air traffic and communicational and navigational control are part of tool of business of the assessee and therefore they constitute part of the plant. Thus the assessee is accordingly entitled for depreciation as applicable on plant and machinery. The ld. AR referred the d…

DCIT 8(2), Mumbai vs. Mumbai International Airport P.Ltd, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 5592/MUM/2013[2010-11]Status: DisposedITAT Mumbai13 Nov 2017AY 2010-11

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…ructures but they are structures for specific purposes which can be considered as tools for the purpose of business of the assessee. Ld AR referred the decision of the Mumbai Bench of Tribunal in the case of National Airports Authority of India V/s CIT [2011] 134 ITD 34 (Delhi), wherein it was held that the terminal place used for regulation of air traffic and communicational and navigational control are part of tool of business of the assessee and therefore they constitute part of the plant. Thus the assessee is accordingly entitled for depreciation as applicable on plant and machinery. The ld. AR referred the d…

Mumbai International Airport P.Ltd, Mumbai vs. Addl CIT RG 8(2), Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 4911/MUM/2013[2010-11]Status: DisposedITAT Mumbai13 Nov 2017AY 2010-11

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…ructures but they are structures for specific purposes which can be considered as tools for the purpose of business of the assessee. Ld AR referred the decision of the Mumbai Bench of Tribunal in the case of National Airports Authority of India V/s CIT [2011] 134 ITD 34 (Delhi), wherein it was held that the terminal place used for regulation of air traffic and communicational and navigational control are part of tool of business of the assessee and therefore they constitute part of the plant. Thus the assessee is accordingly entitled for depreciation as applicable on plant and machinery. The ld. AR referred the d…

DCIT 8(2), Mumbai vs. Mumbai Internaiotnal Airport P.Ltd, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 4675/MUM/2013[2009-10]Status: DisposedITAT Mumbai13 Nov 2017AY 2009-10

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…ructures but they are structures for specific purposes which can be considered as tools for the purpose of business of the assessee. Ld AR referred the decision of the Mumbai Bench of Tribunal in the case of National Airports Authority of India V/s CIT [2011] 134 ITD 34 (Delhi), wherein it was held that the terminal place used for regulation of air traffic and communicational and navigational control are part of tool of business of the assessee and therefore they constitute part of the plant. Thus the assessee is accordingly entitled for depreciation as applicable on plant and machinery. The ld. AR referred the d…

Mumbai International Airport P.Ltd, Mumbai vs. Addl CIT RG 8(20, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 1081/MUM/2013[2009-10]Status: DisposedITAT Mumbai13 Nov 2017AY 2009-10

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…ructures but they are structures for specific purposes which can be considered as tools for the purpose of business of the assessee. Ld AR referred the decision of the Mumbai Bench of Tribunal in the case of National Airports Authority of India V/s CIT [2011] 134 ITD 34 (Delhi), wherein it was held that the terminal place used for regulation of air traffic and communicational and navigational control are part of tool of business of the assessee and therefore they constitute part of the plant. Thus the assessee is accordingly entitled for depreciation as applicable on plant and machinery. The ld. AR referred the d…

Addl CIT 8(2), Mumbai vs. Mumbai International Airport P. Ltd, Mumbai

ITA 3232/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2008-09

Section 143(3)Section 40

…ructures but they are structures for specific purposes which can be considered as tools for the purpose of business of the assessee. Ld AR referred the decision of the Mumbai Bench of Tribunal in the case of National Airports Authority of India V/s CIT [2011] 134 ITD 34 (Delhi), wherein it was held that the terminal place used for regulation of air traffic and communicational and navigational control are part of tool of business of the assessee and therefore they constitute part of the plant. Thus the assessee is accordingly entitled for depreciation as applicable on plant and machinery. The ld. AR referred the d…

Mumbai International Airport P. Ltd, Mumbai vs. Addl CIT RG 8(2), Mumbai

ITA 2760/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2008-09

Section 143(3)Section 40

…ructures but they are structures for specific purposes which can be considered as tools for the purpose of business of the assessee. Ld AR referred the decision of the Mumbai Bench of Tribunal in the case of National Airports Authority of India V/s CIT [2011] 134 ITD 34 (Delhi), wherein it was held that the terminal place used for regulation of air traffic and communicational and navigational control are part of tool of business of the assessee and therefore they constitute part of the plant. Thus the assessee is accordingly entitled for depreciation as applicable on plant and machinery. The ld. AR referred the d…

National Airports Authority of India v. CIT (134 ITD 34) — Cited in 14 Judgments | BharatTax