DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-19, DELHI, NEW DELHI vs. MEGHA ENGINEERING INFRASTRUCTURES LIMITED, HYEDARABAD

ITA 6273/DEL/2026Status: DisposedITAT Delhi21 September 2026AY 2022-238 pages
AI SummaryDismissed

What were the facts?

The assessee, an infrastructure company, claimed deduction under Section 80IA(4) for projects executed as part of a joint venture (JV). The Assessing Officer disallowed this deduction for projects executed as a constituent of JVs, while the CIT(A) allowed it. The revenue appealed this decision.

What did the Tribunal hold?

The Tribunal held that the assessee is eligible for deduction under Section 80IA(4) for profits derived from infrastructure projects awarded to a JV/Consortium but executed by the assessee as a constituent member. This decision followed previous rulings in the assessee's own case and relevant CBDT circulars.

What were the issues?

Whether the assessee is eligible for deduction under Section 80IA(4) for infrastructure projects executed as a constituent member of a Joint Venture, considering the JV was a pass-through entity.

Which sections of the Income-tax Act were involved?

Section 80IA(4),Section 143(3),Section 119

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI M. BALAGANESH & SHRI SUDHIR KUMAR

For Respondent: Shri K. hauthang, CIT-DR

SHRI M. BALAGANESH, ACCOUNTANT MEMBER

The appeal in ITA No.6273/Del/2026 for AY 2022-23, arises out of the 1. order of the ld ld. Commissioner of Income Tax (Appeals)-27, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 27.08.2026 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 30.03.2025 by the Assessing DCIT, Central Circle-19, New Delhi (hereinafter referred to

The order continues below.

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