ACIT., CENTRAL CIRCLE-2(2), HYDERABAD vs. KMC CONSTRUCTIONS LTD, HYDERABAD

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ITA 730/HYD/2025Status: DisposedITAT Hyderabad10 October 2025AY 2018-191 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee is a developer entitled to deduction under Section 80IA(4) as the issue was consistently decided in its favor in previous years. The Tribunal also emphasized that subordinate authorities are bound by higher appellate orders, regardless of pending appeals.

What were the facts?

The assessee claimed deduction under Section 80IA(4) for infrastructure projects. The revenue disallowed the claim, arguing the assessee was a works contractor, not a developer, and that pending departmental appeals before the High Court justified the disallowance.

What were the issues?

Whether a works contractor is eligible for deduction under Section 80IA(4) and whether pending departmental appeals justify disallowing a claim consistent with prior Tribunal orders.

Which sections of the Income-tax Act were involved?

Section 80IA(4)

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Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Heard together (6 matters)

ITA Nos. 84/Hyd/2010
ITA No. 1734/Hyd/2016
ITA Nos 33/Hyd/2017
ITA No. 996/Hyd/2023
ITA No. 996/Hyd/2003
ITA No. 1499/Hyd/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेशकी �ितिलिप अ�ेिषत/ Copy of the order forwarded to:- 1. िनधा�रती/The Assessee : M/s KMC Constructions Ltd., 1- 80/40/SP/58-65, Shilpa Homes, Gachibowli, Rangareddy Nagar, Ranga Reddy, Hyderabad : The ACIT, Central Circle-2(2), R.No. 606, 6th Floor, 2. राज�/ The Revenue Aayakar Bhavan, Opp. LB Stadium, Basheerbagh, Hyderabad-500084. 3. The Principal Commissioner of Income Tax, Central Circle, Hyderabad 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, हैदराबाद / DR, ITAT, Hyderabad 5. गाड�फ़ाईल / Guard file

आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Hyderabad

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