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“Section 12(3)(aa)”

Section References (mined)Section 12Section 12(3)(aa)3 judgments

INDIANOIL SKYTANKING PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BENGALURU

In the result, the appeals are partly allowed

ITA 407/BANG/2020[2017-18]Status: DisposedITAT Bangalore20 May 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

pursuant to the shareholder agreement, lease deed and concession agreement referred to supra for establishment of private Airport statutorily permissible after amending to section 12(3)(aa) of the A.A.I.A Act. Nonetheless its functions are that of the Airport Authority and therefore, it has been discharging public duties and functions

M/S. INDIANOIL SKYTAKING PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 299/BANG/2020[2016-17]Status: DisposedITAT Bangalore20 May 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

pursuant to the shareholder agreement, lease deed and concession agreement referred to supra for establishment of private Airport statutorily permissible after amending to section 12(3)(aa) of the A.A.I.A Act. Nonetheless its functions are that of the Airport Authority and therefore, it has been discharging public duties and functions

M/S INDIANOIL SKYTANKING PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 583/BANG/2019[2015-16]Status: DisposedITAT Bangalore09 May 2022AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

pursuant to the shareholder agreement, lease deed and concession agreement referred to supra for establishment of private Airport statutorily permissible after amending to section 12(3)(aa) of the A.A.I.A Act. Nonetheless its functions are that of the Airport Authority and therefore, it has been discharging public duties and functions