M.S. KHURANA ENGINEERING LIMITED,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(2),, AHMEDABAD

ITA 2171/AHD/2018Status: DisposedITAT Ahmedabad31 July 2025AY 2014-1520 pages
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What did the Tribunal hold?

The Tribunal restored the issue of Section 80-IA(4) deduction to the CIT(A) for detailed examination of project-wise documents to determine if the assessee was a developer or works contractor. The penalty for not offering tax on refund interest was deleted.

What were the facts?

The assessee claimed deduction under Section 80-IA(4) for infrastructure development, but the authorities considered it a works contract. Other issues included disallowance of preliminary expenses, employee's PF contribution, and tax on interest on refunds.

What were the issues?

Whether the assessee qualifies as an infrastructure 'developer' eligible for deduction under Section 80-IA(4) or a 'works contractor'. The taxability of interest on income tax refunds and related penalties.

Which sections of the Income-tax Act were involved?

Section 80-IA(4),Section 14A,Section 35D,Section 271(1)(c)

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Cases cited in this judgment(9)Show list

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Income Tax Appellate Tribunal, “ B ” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

Consolidated Appeals (4)

ITA 658/Ahd/2016AY 2010-11
ITA 659/Ahd/2016AY 2011-12
ITA 2168/Ahd/2018AY 2011-12
ITA 2171/Ahd/2018AY 2014-15
For Appellant: Shri Deepak Rindani, AR
For Respondent: Shri R.P. Rastogi, CIT-DR &, Shri Abhijit, Sr.DR
Hearing: 29/07/2025Pronounced: 31/07/2025

Per Sanjay Garg, Judicial Member:

The captioned appeals have been preferred by the assessee against the separat

The order continues below.

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