DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. GHARPURE ENGINEERING & CONSTRUCTION P. LTD.,, PUNE

ITA 1042/PUN/2014Status: DisposedITAT Pune18 June 2026AY 2009-1042 pages
AI SummaryDismissed

What were the facts?

The assessee claimed deduction under Section 80IA for developing, operating, and maintaining infrastructure facilities. The Assessing Officer disallowed this deduction, viewing the assessee's work as a works contract, citing an explanation to Section 80IA(13). The CIT(A) ruled in favor of the assessee.

What did the Tribunal hold?

The Tribunal held that the assessee was not merely executing a works contract but was undertaking the independent development of infrastructure facilities, fulfilling all conditions for the deduction under Section 80IA(4). The assessee's responsibilities included design, engineering, procurement, execution, and operation/maintenance, involving significant investment and risk.

What were the issues?

Whether the assessee's activities constituted a works contract, thereby disentitling them from deduction under Section 80IA, or if they qualified as development of infrastructure facilities.

Which sections of the Income-tax Act were involved?

Section 80IA,Section 80IA(4),Section 80IA(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “B”, PUNE

Before: DR.MANISH BORAD & MS. ASTHA CHANDRA

For Appellant: Shri Percy Pardiwala and Ms
For Respondent: Shri Amit Bobde, CIT-DR
Hearing: 30.04.2026Pronounced: 18.06.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of Revenue pertaining to the Assessment Year 2009-10 is directed against the order dated 13.03.2014 of CIT(A)-1, Nashik arising out of the Assessment Order dated 13.12.2011 passed u/s.143(3) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’).

2.

Brief facts of the case are that the respondent-assessee is a company engaged in the business of designing, constructing, operating, maintaining and providing consultancy services for water treatment plants and distribution systems as well as Waste-water Sewage Plants. M/s. Gharpure Engineer

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 80IA

All 1,796 judgments and leading authorities on Section 80IA →

Recent GST High Court judgments

Search GST case law →