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“Section 10(23)(g)”

Section References (mined)Section 10Section 10(23)(g)10 judgments

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALORE

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 727/BANG/2025[2022-23]Status: DisposedITAT Bangalore23 Jul 2025AY 2022-23

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

No.10/2005 dated 16.12.2005, structures at ports for storage, loading and unloading will be included in the definition of port for the purpose of section 10(23)(G) and section 80IA of the Act. However, the assessee was not been able to provide any details in respect of the claim made ... under section 80IA of the Act and assessee had also not maintained separate account in this regard. Further, the section 10(23)(G) of the Act was omitted by Finance Act, 2006 w.e.f. 01.04.2007. As per the reply submitted by the assessee, it was noted that the assessee

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALORE

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 726/BANG/2025[2018-19]Status: DisposedITAT Bangalore23 Jul 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

No.10/2005 dated 16.12.2005, structures at ports for storage, loading and unloading will be included in the definition of port for the purpose of section 10(23)(G) and section 80IA of the Act. However, the assessee was not been able to provide any details in respect of the claim made ... under section 80IA of the Act and assessee had also not maintained separate account in this regard. Further, the section 10(23)(G) of the Act was omitted by Finance Act, 2006 w.e.f. 01.04.2007. As per the reply submitted by the assessee, it was noted that the assessee

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALORE

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 725/BANG/2025[2017-18]Status: DisposedITAT Bangalore23 Jul 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

No.10/2005 dated 16.12.2005, structures at ports for storage, loading and unloading will be included in the definition of port for the purpose of section 10(23)(G) and section 80IA of the Act. However, the assessee was not been able to provide any details in respect of the claim made ... under section 80IA of the Act and assessee had also not maintained separate account in this regard. Further, the section 10(23)(G) of the Act was omitted by Finance Act, 2006 w.e.f. 01.04.2007. As per the reply submitted by the assessee, it was noted that the assessee

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 724/BANG/2025[201617]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

No.10/2005 dated 16.12.2005, structures at ports for storage, loading and unloading will be included in the definition of port for the purpose of section 10(23)(G) and section 80IA of the Act. However, the assessee was not been able to provide any details in respect of the claim made ... under section 80IA of the Act and assessee had also not maintained separate account in this regard. Further, the section 10(23)(G) of the Act was omitted by Finance Act, 2006 w.e.f. 01.04.2007. As per the reply submitted by the assessee, it was noted that the assessee

NEW MANGALORE PORT AUTHORITY,MANGALORE vs. DCIT, CIRCLE-1 & TPS, MANGALORE

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 723/BANG/2025[2015-16]Status: DisposedITAT Bangalore23 Jul 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

No.10/2005 dated 16.12.2005, structures at ports for storage, loading and unloading will be included in the definition of port for the purpose of section 10(23)(G) and section 80IA of the Act. However, the assessee was not been able to provide any details in respect of the claim made ... under section 80IA of the Act and assessee had also not maintained separate account in this regard. Further, the section 10(23)(G) of the Act was omitted by Finance Act, 2006 w.e.f. 01.04.2007. As per the reply submitted by the assessee, it was noted that the assessee

DCIT, CIRCLE 1(1) & TPS, MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 486/BANG/2025[2022-23]Status: DisposedITAT Bangalore23 Jul 2025AY 2022-23

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

No.10/2005 dated 16.12.2005, structures at ports for storage, loading and unloading will be included in the definition of port for the purpose of section 10(23)(G) and section 80IA of the Act. However, the assessee was not been able to provide any details in respect of the claim made ... under section 80IA of the Act and assessee had also not maintained separate account in this regard. Further, the section 10(23)(G) of the Act was omitted by Finance Act, 2006 w.e.f. 01.04.2007. As per the reply submitted by the assessee, it was noted that the assessee

DCIT, CIRCLE 1(1) & TPS, MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 485/BANG/2025[2018-19]Status: DisposedITAT Bangalore23 Jul 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

No.10/2005 dated 16.12.2005, structures at ports for storage, loading and unloading will be included in the definition of port for the purpose of section 10(23)(G) and section 80IA of the Act. However, the assessee was not been able to provide any details in respect of the claim made ... under section 80IA of the Act and assessee had also not maintained separate account in this regard. Further, the section 10(23)(G) of the Act was omitted by Finance Act, 2006 w.e.f. 01.04.2007. As per the reply submitted by the assessee, it was noted that the assessee

DEPUTY COMMISSIONER OF INCOME TAX, MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 484/BANG/2025[2017-18]Status: DisposedITAT Bangalore23 Jul 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

No.10/2005 dated 16.12.2005, structures at ports for storage, loading and unloading will be included in the definition of port for the purpose of section 10(23)(G) and section 80IA of the Act. However, the assessee was not been able to provide any details in respect of the claim made ... under section 80IA of the Act and assessee had also not maintained separate account in this regard. Further, the section 10(23)(G) of the Act was omitted by Finance Act, 2006 w.e.f. 01.04.2007. As per the reply submitted by the assessee, it was noted that the assessee

DCIT, CIRCLE 1(1) & TPS, MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 483/BANG/2025[2016-17]Status: DisposedITAT Bangalore23 Jul 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

No.10/2005 dated 16.12.2005, structures at ports for storage, loading and unloading will be included in the definition of port for the purpose of section 10(23)(G) and section 80IA of the Act. However, the assessee was not been able to provide any details in respect of the claim made ... under section 80IA of the Act and assessee had also not maintained separate account in this regard. Further, the section 10(23)(G) of the Act was omitted by Finance Act, 2006 w.e.f. 01.04.2007. As per the reply submitted by the assessee, it was noted that the assessee

DCIT, CIRCLE-1(1), MANGALURU vs. NEW MANGALORE PORT AUTHORITY, MANGALURU

In the result, the appeal of the Revenue on this for the Assessment Years

ITA 482/BANG/2025[2015-16]Status: DisposedITAT Bangalore23 Jul 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Smt. Priyanka Jain and Shri. Pankaj Soni, AdvocatesFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 142(1)Section 14ASection 80I

No.10/2005 dated 16.12.2005, structures at ports for storage, loading and unloading will be included in the definition of port for the purpose of section 10(23)(G) and section 80IA of the Act. However, the assessee was not been able to provide any details in respect of the claim made ... under section 80IA of the Act and assessee had also not maintained separate account in this regard. Further, the section 10(23)(G) of the Act was omitted by Finance Act, 2006 w.e.f. 01.04.2007. As per the reply submitted by the assessee, it was noted that the assessee