Yojaka Marine (P.) Ltd. v. ACIT

354 ITR 530High Court2013#17728 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 271(1)(c)Section 80-IASection 139Section 147Section 148Section 149
Read the full judgment

Issues it is cited on

section 80ia(4)infrastructure facilitysection 245ddeduction u/s 80iaincome tax settlement commissioneligible businesssection 245non application of mindsection 80iasection 80iregular assessmentsection 24

Judgments citing Yojaka Marine (P.) Ltd. v. ACIT

Jayanti S Kundhadiya, Assistant Commissioner of Income Tax, Central Circle-2(1), Pune vs. Patil Construction and Infrastructure Limited, Mumbai

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes

ITA 231/PUN/2025[2015-16]Status: DisposedITAT Pune23 Oct 2025AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Rajiv KhandelwalFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 80

…ng Officer be restored. He also relied on the following decisions: i) GMR Tambaram Tindivanam Expressways Ltd. vs. DCIT vide ITA Nos.545 & 546/Bang/2018, order dated 26.11.2018 for assessment years 2013-14 & 2014-15 ii) Yojaka Marine (P.) Ltd. vs. ACIT (2013) 354 ITR 530 (Karnataka) iii) B.T. Patil & Sons Belgaum Construction (P.) Ltd. vs. ACIT (2010) 1 ITR(T) 703 (Mumbai)(LB) iv) M/s. NEC NCC Maytas vs. DCIT vide ITA No.496/Hyd/2018 & Ors. order dated 12.05.2021 v) Katira Construction Ltd. vs. Union of India (2013) 352 ITR 513 (Guj) vi) Yojaka Marine (P.) Ltd. vs. ACIT (2012) 25 taxmann.com 260 (Bangalore) 20.…

Jayanti S Kundhadiya, Assistant Commissioner of Income Tax, Central Circle-2(1), Pune vs. Patil Construction and Infrastructure Limited, Mumbai

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes

ITA 230/PUN/2025[2014-15]Status: DisposedITAT Pune23 Oct 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Rajiv KhandelwalFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 80

…ng Officer be restored. He also relied on the following decisions: i) GMR Tambaram Tindivanam Expressways Ltd. vs. DCIT vide ITA Nos.545 & 546/Bang/2018, order dated 26.11.2018 for assessment years 2013-14 & 2014-15 ii) Yojaka Marine (P.) Ltd. vs. ACIT (2013) 354 ITR 530 (Karnataka) iii) B.T. Patil & Sons Belgaum Construction (P.) Ltd. vs. ACIT (2010) 1 ITR(T) 703 (Mumbai)(LB) iv) M/s. NEC NCC Maytas vs. DCIT vide ITA No.496/Hyd/2018 & Ors. order dated 12.05.2021 v) Katira Construction Ltd. vs. Union of India (2013) 352 ITR 513 (Guj) vi) Yojaka Marine (P.) Ltd. vs. ACIT (2012) 25 taxmann.com 260 (Bangalore) 20.…

Assistant Commissioner of Income Tax Central Circle 2(1), Pune vs. Patil Construction and Infrastructure Limited, Mumbai

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes

ITA 229/PUN/2025[2013-14]Status: DisposedITAT Pune23 Oct 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Rajiv KhandelwalFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 80

…ng Officer be restored. He also relied on the following decisions: i) GMR Tambaram Tindivanam Expressways Ltd. vs. DCIT vide ITA Nos.545 & 546/Bang/2018, order dated 26.11.2018 for assessment years 2013-14 & 2014-15 ii) Yojaka Marine (P.) Ltd. vs. ACIT (2013) 354 ITR 530 (Karnataka) iii) B.T. Patil & Sons Belgaum Construction (P.) Ltd. vs. ACIT (2010) 1 ITR(T) 703 (Mumbai)(LB) iv) M/s. NEC NCC Maytas vs. DCIT vide ITA No.496/Hyd/2018 & Ors. order dated 12.05.2021 v) Katira Construction Ltd. vs. Union of India (2013) 352 ITR 513 (Guj) vi) Yojaka Marine (P.) Ltd. vs. ACIT (2012) 25 taxmann.com 260 (Bangalore) 20.…

Bsc C&C Joint Venture, New Delhi vs. DCIT, Circle-61(1), New Delhi

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

ITA 2284/DEL/2022[2018-19]Status: DisposedITAT Delhi06 Feb 2024AY 2018-19

Bench: SHRI G.S. PANNU (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Vivek Kumar Upadhyay, Sr. DR
Section 143(3)Section 234BSection 40Section 801A(4)(i)Section 80I

…nce on the decision of larger bench of Mumbai ITAT in B.T. Patil & Sons, Belgaum Construction (P) Ltd. vs. ACIT, Circle-2 Kolhapur [2010] 35 SOT 171’(Mum) and the decision of Hon’ble Karnataka High Court in Yojaka Marine (P) Ltd. vs. ACIT, Circle 1(1) (2013) 354 ITR 530 (Kar.). 10. In his rejoinder, the Ld. AR submitted that the assessee claimed deduction of Rs. 233,25,03,582/- under section 80IA which is evident from the copy of acknowledgment for filing original return on 30.11.2017 along with computation of total income appearing at pages 616-620 of the Paper Book . This fact is also corroborated by the audit…

Bsc C&C Joint Venture, New Delhi vs. DCIT Circle-61(1), New Delhi

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

ITA 2283/DEL/2022[2017-18]Status: DisposedITAT Delhi03 Nov 2023AY 2017-18

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Rajesh Kumar, CIT(DR)
Section 143(1)Section 143(3)Section 40Section 801A(4)(i)Section 80I

…ance on the decision of larger bench of Mumbai ITAT in B.T. Patil & Sons, Belgaum Construction (P) Ltd. vs. ACIT, Circle-2 Kolhapur [2010] 35 SOT 171’(Mum) and the decision of Hon’ble Karnataka High Court in Yojaka Marine (P) Ltd. vs. ACIT, Circle 1(1) (2013) 354 ITR 530 (Kar.). 10. In his rejoinder, the Ld. AR submitted that the assessee claimed deduction of Rs. 233,25,03,582/- under section 80IA which is evident from the copy of acknowledgment for filing original return on 30.11.2017 along with computation of total income appearing at pages 616-620 of the Paper Book . This fact is also corroborated by the audi…

Yojaka Marine (P.) Ltd. v. ACIT (354 ITR 530) — Cited in 5 Judgments | BharatTax