under section 80-IA of the Act on bus shelters and
foot overbridges. The learned Departmental representative submitted that
as in this case ... that any toll/fee is being charged for the
use of foot overbridges or bus shelter for which deduction under section
also for deciding, whether she was a bonafide user of the railway overbridge and hence, a consumer. In pursuance of that order, the State Commission ... time of the accident, she was using the railway overbridge attached to the platform of the Jogeshwari Railway Station, which was meant only for railway
Mamta Bansal........................................................................Appellant
C/o Bansal Trade & Agency,
Near Overbridge, Makum Road,
P.O. Tinsukia-786125.
[PAN: ACAPB4268P]
vs.
ITO, Ward-1, Tinsukia..............................................................Respondent ... Anand Kumar Bansal...............................................................Appellant
C/o Bansal Trade & Agency,
Near Overbridge, Makum Road,
P.O. Tinsukia-786125.
[PAN: ACAPB4257A]
vs.
ITO, Ward-3, Tinsukia
Oasis Tradelink Ltd.
Having address at:
K - 204, Ghanshyam Complex,
Nr. Chanlodiya Overbridge,
Chanlodiya Daskroi,
Ahmedabad, Gujarat - 382481. ...Respondent No. 4
For Appellant: Mr. Prithu ... Oasis Tradelink Ltd.
Having address at:
K - 204, Ghanshyam Complex,
Nr. Chanlodiya Overbridge,
Chanlodiya Daskroi,
Ahmedabad, Gujarat - 382481. ...Respondent No. 4
For Appellant: Mr. Prithu
Before completion of construction of
the property, the assessee learnt that an overbridge was proposed to be
constructed over the property which could have caused
Oasis Tradelink Ltd.
Having address at:
K - 204, Ghanshyam Complex,
Nr. Chanlodiya Overbridge,
Chanlodiya Daskroi,
Ahmedabad, Gujarat - 382481. ...Respondent No. 4
For Appellant: Mr. Prithu ... Oasis Tradelink Ltd.
Having address at:
K - 204, Ghanshyam Complex,
Nr. Chanlodiya Overbridge,
Chanlodiya Daskroi,
Ahmedabad, Gujarat - 382481. ...Respondent No. 4
For Appellant: Mr. Prithu
VERSUS
बनाम
CPIO : Trade Marks Registry, IP ....प्रनर्वािीगण /Respondent
Bhawan, Near Chankyapuri
Overbridge, Ghatlodia,
Amhedabad - 380061.
Date of Hearing : 23-02-2026
Date of Interim ... Copy To:
1. The CPIO
Trade Marks Registry,
IP Bhawan, Near Chankyapuri Overbridge,
Ghatlodia, Amhedabad - 380061.
2. The FAA,
Trade Marks Registry,
IP Bhawan, Near
के तहत LIC Housing Finance Ltd., 3rd Floor, Korara Enclave,
Near Rukanpura overbridge, Bailey Rd, Patna, Bihar 800014 के अपने लोन खाता ... Patna
ारा LIC Housing Finance Ltd., 3rd Floor, Korara Enclave, Near Rukanpura
overbridge, Bailey Rd, Patna, Bihar 800014 म वयं के लोन खाता शाखा
Rajkamal Builders Infrastructure ... vs Asstt. Commissioner Of Income ... on 13 May, 2022
आयकर अपील य
erred in allowing the expenditure, being contribution for railway
overbridge, ignoring the fact that it was capital in nature.
45. Ground No. 1 is general
