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Section 80-IA Deduction Reopening Set Aside as Enterprise Was Incorrectly Identified
Case Law Details
- Case Name
- Chennai Container Terminal Pvt.Ltd Vs ACIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All High Courts, Bombay High Court
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Chennai Container Terminal Pvt.Ltd Vs ACIT (Bombay High Court)
The Bombay High Court considered a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, an order rejecting objections to reassessment, and a subsequent show cause notice with a draft assessment order relating to Assessment Year (AY) 2014-15.
The petitioner, an Indian company incorporated in 2000, was established to develop and manage the Chennai Container Terminal pursuant to a successful bid accepted by the Ministry of Surface Transport. It entered into a License Agreement with ...
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