PCIT v. Bangalore International Airport Ltd.

154 Taxmann.com 395Supreme Court of India2023#22761 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 145(2)Section 14ASection 28(iv)Section 43ASection 43AA

Judgments citing PCIT v. Bangalore International Airport Ltd.

Deputy Commissioner of Income Tax, Corporate Circle - 3(1), Chennai vs. M/S. Triumph International (India) Private Limited, Kancheepuram

In the result, the appeal of the Revenue is dismissed

ITA 745/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Nov 2025AY 2018-19

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.745/Chny/2025

Section 115JSection 143(3)Section 144C

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.745/Chny/2025 Assessment Years: 2018-19 Deputy Commissioner of Income Tax, Corporate Circle-3(1), Chennai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by सुनवाई की तारीख/Date of Hearing घोषणा की तारीख /Date of Pronouncement M/s.Triumph Private Limited, No.240-B, Sengudram Village, Singaperumal Koil, Kancheepuram Dist, Tamil Nadu…

Il&Fs Tamilnadu Power Company Ltd, Chennai vs. DCIT Corp Circle 1(1), Chennai

In the result, the appeal of the revenue is partly allowed for statistical purposes

ITA 1332/CHNY/2024[2018-19]Status: DisposedITAT Chennai25 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1332/Chny/2024, Assessment Years: 2018-19 आयकर अपील सं./Ita No.1694/Chny/2024, Assessment Years: 2018-19 Il & Fs Tamil Nadu Power Company Deputy Commissioner Of Income Limited, Tax, Old No.21, New No.2, Kpr Tower, Corporate Circle-1(1), 4Th Floor, Greams Road, Chennai S.O, Nungambakkam Chennai-600 006. [Pan: Aabcf1176A] आयकर अपील सं./Ita No.1694/Chny/2024, Assessment Years: 2018-19 Deputy Commissioner Of Income Il & Fs Tamil Nadu Power Company Tax, Limited, Corporate Circle-1(1), Old No.21, New No.2, Kpr Tower, Chennai 4Th Floor, Greams Road, S.O, Nungambakkam Chennai-600 006. [Pan: Aabcf1176A] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri.Ashwin, Ca प्रत्यर्थी की ओर से /Revenue By : Shri Shivanand K Kalakeri, Cit सुनवाई की तारीख/Date Of Hearing : 26.03.2025 घोषणा की तारीख /Date Of Pronouncement : 25.04.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri.Ashwin, CAFor Respondent: Shri Shivanand K Kalakeri, CIT

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य के सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1332/Chny/2024, Assessment Years: 2018-19 आयकर अपील सं./ITA No.1694/Chny/2024, Assessment Years: 2018-19 IL & FS Tamil Nadu Power Company Deputy Commissioner of Income Limited, Tax, Old No.21, New No.2, KPR Tower, Corporate Circle-1(1), 4th Floor, Greams Road, Chennai S.O, Nungambakkam Chennai-600 006.…

The Dhamra Port Company Limited, Odisha vs. DCIT, Circle 1(2), Bhubaneswar, Aayakar Bhawan, Rajaswa Vihar, Orissa

In the result, appeal of the assessee is allowed with the direction

ITA 309/CTK/2024[2017-18]Status: HeardITAT Cuttack18 Nov 2024AY 2017-18
Section 115JSection 143(3)Section 250

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA No.309/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2017-2018) वष" The Dhamra Port Company Ltd., Vs DCIT, Circle-1(2), Bhubaneswar HIG-20, BDA Colony, Jaydev Vihar Bhubaneswar,RRL Khorda, Regional Research Laboratory, SO-751013, Odisha PAN No. : AABCD 0602 P (अपीलाथ" अपीलाथ" /Appellant) (""यथ"…