# GATEWAY TERMINALS INDIA PVT LTD vs DY.COMMISSIONER OF INCOME TAX

Court: Bombay High Court
Date: 2025-08-26
Citation: ITXA/1139/2021
Petitioner: GATEWAY TERMINALS INDIA PVT LTD
Respondent: DY.COMMISSIONER OF INCOME TAX

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IldVL0FvS081cC9Rc3d0bXJWMmhFNkE9PSIsInZhbHVlIjoiMGt0K2gxLzZFZGtQZHdQWkhaOUpCdEpwUWZNOHVDT0h0ZjcxaUZDd0JUZlJVc2g0U0lyN25RNWczRmxNZEVpTzJGZGFKTlJNbGU1UGVMbG5YLzNFRUE9PSIsIm1hYyI6IjdlODg3YWQ5Y2I4N2VhYTcxZmFhZTllMTY1NTJmM2FlNmQxODc2ZDRlN2MxYWQyYWNhYmYzOTg1Y2ZjMjM3NDMiLCJ0YWciOiIifQ==?expires=1782775232&signature=ecf078cfb5fadb8b77299e440d0860913a2aae11a266ff7e4a17c70bfe616b74)

## Judgment text (excerpt)

sr.1 & 2-itxa-1139-2021.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY TRUSHA TUSHAR MOHITE ORDINARY ORIGINAL CIVIL JURISDICTION 1. The Appellant/ Petitioner is a Joint Venture Company of APM Terminals Mauritius Limited and Container Corporation of India Limited (a Government undertaking).The Appellant/Petitioner will hereinafter in this order be referred to as the Appellant. 2. The Appellant has filed the present Appeal challenging the Order dated 28th May, 2020 passed by the Income Tax Appellate Tribunal ( hereafter referred to as the “ the ITAT”) Bench – “G” Mumbai in ITA No. 300/Mum/2018 for the Assessment Year (A. Y.) 2012-13, wherein the ITAT has inter alia rejected the claim of the Appellant for deduction of interest under Section 80IA of the Income Tax Act, 1961 (herein after referred to as “ the IT Act”). 3. The Appellant filed a Miscellaneous Application against the said Order dated 28th May, 2020, submitting that the Order contained grave errors of both facts and law. By an Order dated 27 th April, 2021, the ITAT dismissed the said Miscellaneous Application. The Appellant AUGUST 26, 2025 Mansi shelke sr.1 & 2-itxa-1139-2021.doc has filed the present Writ Petition challeng

https://niyam.ai/judgements/high-court/2025/august/gateway-terminals-india-pvt-ltd-vs-dy-commissioner-of-income-tax