← All Phrases

“infrastructure facility”

DeductionsSection 80IA(4)Section 80IA(4)531 judgments

SHREE MALLIKARJUN SHIPPING PRIVATE LIMITED,VASCO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

ITA 8/PAN/2025[2007-08]Status: DisposedITAT Panaji17 Mar 2026AY 2007-08
Section 143(3)Section 69A

that, the assessee company is engaged in the business of Barge Transportation charges, traders in Iron ore including export and cargo handling services from infrastructure facility developed under the Boot. The assessee has filed the return of income for A.Y.2007-08 on 31.10 .2007 disclosing a total income of Rs.80

HYDERABAD RING ROAD PROJECT PRIVATE LIMITED,INDIA vs. ACIT, CIRCLE

In the result Appeal of the assessee in ITA No

ITA 4090/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Chinu Bhasin, AdvFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 143(3)

Page 4 of 23 ITA No. 4090/DEL/2025 CO No. 81/DEL/2025 Hyderabad Ring Road Project Vs ACIT [A.Y. 2017-18] maintain and transfer the said infrastructure facility in terms of an agreement with the Government of Andhra Pradesh. 9. Moreover, after the end of the specified period, assessee was to transfer ... said infrastructure facility to the Government of Andhra Pradesh free of charge/at NIL value. In consideration of designing, developing, constructing, maintaining the facility for a specified period and thereafter transferring it to the Government of Andhra Pradesh free of charge, assessee was granted a Right/license to do certain acts/deed

ACIT, CIRCLE - 10(1), DELHI vs. M/S HYDERABAD RING ROAD PROJECT PRIVATE LIMITED, DELHI

In the result Appeal of the assessee in ITA No

ITA 3599/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Chinu Bhasin, AdvFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 143(3)

Page 4 of 23 ITA No. 4090/DEL/2025 CO No. 81/DEL/2025 Hyderabad Ring Road Project Vs ACIT [A.Y. 2017-18] maintain and transfer the said infrastructure facility in terms of an agreement with the Government of Andhra Pradesh. 9. Moreover, after the end of the specified period, assessee was to transfer ... said infrastructure facility to the Government of Andhra Pradesh free of charge/at NIL value. In consideration of designing, developing, constructing, maintaining the facility for a specified period and thereafter transferring it to the Government of Andhra Pradesh free of charge, assessee was granted a Right/license to do certain acts/deed

EFFICIENT ILLUMINATION PRIVATE LIMITED ,MUMBAI vs. ITO WARD 1(1), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 5048/MUM/2025[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19
For Appellant: Shri Neelkanth Khandelwal, AdvocateFor Respondent: Shri Ritesh Misra (CIT DR)
Section 143(3)Section 250Section 80Section 80I

claimed by the appellants under section 80- IA(4)(i) of the Act on the ground that the appellants have not developed an infrastructure facility and hence, are not eligible for the said deduction. The appellants contend that on the facts and in the circumstances of the case ... deduction under section 80IA(4)(i) of the Act amounting to Rs.7,16,84,974/- in respect of the development and maintenance of an infrastructure facility. During the course of assessment proceedings, the Ld. AO called upon the assessee to furnish details in support of the aforesaid claim. The assessee

M/S. BODAL CHEMICALS LIMITED,AHMEDABAD vs. THE DY.CIT., CENTRAL CIRCLE-1(1),, AHMEDABAD

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

ITA 104/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad13 Feb 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Alpesh Parmar, CIT (DR)
Section 250Section 35(1)(ii)Section 80Section 801ASection 80A(5)Section 80I

justified and grossly erred in not allowing the deduction u/s 80IA(4)(ia) of the Action respect of operating and maintaining infrastructure facilities viz. effluent treatment plant amounting to Rs. 14,64.32.441/-by applying the provisions of Section 80-IA(7) of the Act and on the contention that ... justified and grossly erred in not allowing the deduction u/s 80IA(4)(ia) of the Act in respect of operating and maintaining infrastructure facilities viz. effluent treatment plant amounting to Rs. 14,64,32,441/- by applying the provisions of Section 80A(5) of the Act and on the contention

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 287/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RJAKOT

In the result, appeal filed by the assessee in ITA No

ITA 286/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 178/RJT/2024[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 177/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 176/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 291/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 290/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 289/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 288/RJT/2022[2013-14]Status: DisposedITAT Rajkot30 Jan 2026AY 2013-14

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 275/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 274/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 273/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 3/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 13/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

case is that the assessee is a closely held Private Limited company, Indian Resident, civil contractor engaged in the business of development of infrastructure, facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. On 26.09.2018, the business premise of the assessee, that ... assessment order is being issued herewith”. 27. The assessee, a private limited company, is a civil contractor engaged in the business of development of infrastructure facility, that is, construction of roads, dams, water supply, water purification on behalf of Government. The assessee has filed its return of income for assessment

BSCPL AURANG TOLLWAY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

ITA 612/HYD/2024[2018-19]Status: DisposedITAT Hyderabad28 Jan 2026AY 2018-19

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay, wherein it was submitted that the appeal for the relevant assessment year was required to be filed within 60 days from the date of receipt of the order passed under Section 263 of the Income-tax Act, 1961. However, the

Section 143(3)Section 263

Section 32(1)(ii) of the Income Tax Act and accordingly, the 8 BSCPL Aurang Tollway Limited entire cost incurred towards construction of infrastructure facility giving right to receive toll revenue till the date of COD was capitalized and shown as ‘intangible asset’ and consequently, the assessee company claimed depreciation ... clarified that the amortization allowable needs to be computed at the rate which ensures that the whole of the cost incurred in creation of infrastructure facility of road/highway is amortized evenly over the period of concessionaire agreement. For the sake of convenience, the relevant portion is reproduced hereunder

Showing 1–20 of 531 · Page 1 of 27

...