1 Income-tax Officer-Ward 5(1) v. Keval Construction

33 Taxmann.com 277High Court2013#4195 most cited

What is 1 Income-tax Officer-Ward 5(1) v. Keval Construction authority for?

Profits eligible for deduction under Section 80-IB are calculated after adjusting for disallowances made under Section 40(a)(ia). Any disallowances under Section 40A(3) are added back to the profits for the purpose of determining the deduction under Section 80-IB.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

Income-tax Officer-Ward 5(1) v. Keval Construction · Section 80-IB · Section 40(a)(ia) · Section 40A(3) · deduction on profits · disallowances

Sections most often in play

Section 10(20)Section 10(46)Section 139(1)Section 139(4)Section 143(1)Section 143(3)Section 147Section 148

Issues it is cited on

section 80iabsection 80absection 10(46)section 10(20)section 80ib(10)section 194ideduction under section 80iadeduction u/s 80iasection 80icsection 80acsection 80asection 80ib

Judgments citing 1 Income-tax Officer-Ward 5(1) v. Keval Construction

Candor Gurgaon One Realty Projects Pvt. Ltd. (Formerly Known As Unitech Realty Projects Pvt. Ltd.), Mumbai vs. Addl. CIT, Range- 2, New Delhi

In the result, all the four items totalling

ITA 4215/DEL/2019[2013-14]Status: DisposedITAT Delhi08 Apr 2026AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Brajesh Kumar Singh

Section 143(3)Section 80Section 80ISection 92

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, H: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 4215/Del/2019 [Assessment Year: 2013-14] Candor Gurgaon One Realty Additional Commissioner of Projects Pvt. Ltd., Income-tax, (formerly known as Unitech Realty Vs Special Range-2, Projects Pvt. Ltd. and Earlier known C.R. Building, as Unitech Realty Projects Ltd.), New Delhi-110002. F-83, Profit Centre, Gate No. 1, Mahavir Nagar Near Pizza Hut Kandivali West Mumbai-400067, Maharashtra. PAN- AAACU8046K Assessee Revenue Assessee by Shri K. M. Gupta, A…

ACIT, Circle-2, Noida vs. Noida Special Economic Zone Authority, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6732/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6541/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6540/DEL/2018[20101-11]Status: DisposedITAT Delhi12 Dec 2025

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

DCIT, Circle-2(1)(2), Ahmedabad vs. Kota Baran Tollway Pvt. Ltd, Ahmedabad

In the result, the appeal of the Department is dismissed

ITA 2025/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Sudhendu Das, CIT-DRFor Respondent: Shri Jaimin Shah, A.R
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.2025/Ahd/2018 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Kota Baran Tollway Pvt. Ltd., Income Tax, 222, Advait Complex, Nr. Circle-2(1)(2), Sandesh Press Road, Ahmedabad Vastrapur, Ahmedabad [PAN No.AAECK2595B] (Appellant) .. (Respondent) Appellant by : Shri Sudhendu Das, CIT-DR Respondent by: Shri Jaimin Shah, A.R. Date of Hearing 25.04.2024 Date of Pronouncement 30.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This…

JCIT(OSD), Circle-1(1)(2), Ahmedabad vs. M/S. Devraj Infrastructure Ltd., Ahmedabad

In the result, all three appeals of revenue are dismissed

ITA 1607/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyanisl.

For Appellant: Shrui A.C. Shah, A.RFor Respondent: Shri Alok Kumar, CIT-DR
Section 143(3)Section 80

…आयकर अपील"य अ"धकरण, अहमदाबाद “A” "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A” BENCH, AHMEDABAD ( Conducted Through Virtual Court ) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER Sl. ITA No(s) Assess- Appeal(s) by No(s) ment Appellant vs. Respondent Year(s) Appellant(s) Respondent(s) 1. 1607/Ahd/2018 2010-11 Jt.CIT(OSD) M/s.Devraj Circle-1(1)(2) Infrastructure Ltd. Ahmedabad Plot No.10A, Survey No.11 Devraj Industrial Park Piplaj-Pirana Road Village Piplaj Dist.Ahmedabad PAN: AACCD3567E 2. 1359/Ahd/2017 2011-12 Dy.CIT -do- Assessee Circle-1(1)(2) A…

The Deputy Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad vs. M/S. Devraj Infrastructure Ltd., Ahmedabad

In the result, all three appeals of revenue are dismissed

ITA 2441/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyanisl.

For Appellant: Shrui A.C. Shah, A.RFor Respondent: Shri Alok Kumar, CIT-DR
Section 143(3)Section 80

…आयकर अपील"य अ"धकरण, अहमदाबाद “A” "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A” BENCH, AHMEDABAD ( Conducted Through Virtual Court ) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER Sl. ITA No(s) Assess- Appeal(s) by No(s) ment Appellant vs. Respondent Year(s) Appellant(s) Respondent(s) 1. 1607/Ahd/2018 2010-11 Jt.CIT(OSD) M/s.Devraj Circle-1(1)(2) Infrastructure Ltd. Ahmedabad Plot No.10A, Survey No.11 Devraj Industrial Park Piplaj-Pirana Road Village Piplaj Dist.Ahmedabad PAN: AACCD3567E 2. 1359/Ahd/2017 2011-12 Dy.CIT -do- Assessee Circle-1(1)(2) A…

Asst. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Madhucon Projects Limited, Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 636/HYD/2020[2013-14]Status: DisposedITAT Hyderabad11 Jan 2022AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajendra Kumar
Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40aSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 608 & 609/Hyd/2020 A.Ys: 2012-13 & 2013-14 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax/Asst. Commissioner of PAN – AABCM 4757A Income-tax, Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) ITA Nos. 635 & 636/Hyd/2020 A.Ys: 2012-13 & 2013-14 6 Asst. Commissioner of Vs. Madhucon Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN – AABCM 4757A (Appellant) (…

Asst. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Madhucon Projects Limited, Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 635/HYD/2020[2012-13]Status: DisposedITAT Hyderabad11 Jan 2022AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajendra Kumar
Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40aSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 608 & 609/Hyd/2020 A.Ys: 2012-13 & 2013-14 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax/Asst. Commissioner of PAN – AABCM 4757A Income-tax, Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) ITA Nos. 635 & 636/Hyd/2020 A.Ys: 2012-13 & 2013-14 6 Asst. Commissioner of Vs. Madhucon Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN – AABCM 4757A (Appellant) (…

Madhucon Projects Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(1), Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 609/HYD/2020[2013-14]Status: DisposedITAT Hyderabad11 Jan 2022AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajendra Kumar
Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40aSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 608 & 609/Hyd/2020 A.Ys: 2012-13 & 2013-14 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax/Asst. Commissioner of PAN – AABCM 4757A Income-tax, Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) ITA Nos. 635 & 636/Hyd/2020 A.Ys: 2012-13 & 2013-14 6 Asst. Commissioner of Vs. Madhucon Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN – AABCM 4757A (Appellant) (…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 608/HYD/2020[2012-13]Status: DisposedITAT Hyderabad11 Jan 2022AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajendra Kumar
Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40aSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 608 & 609/Hyd/2020 A.Ys: 2012-13 & 2013-14 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax/Asst. Commissioner of PAN – AABCM 4757A Income-tax, Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) ITA Nos. 635 & 636/Hyd/2020 A.Ys: 2012-13 & 2013-14 6 Asst. Commissioner of Vs. Madhucon Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN – AABCM 4757A (Appellant) (…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, all the appeals under consideration are partly allowed in above terms

ITA 1875/HYD/2019[2011-12]Status: DisposedITAT Hyderabad06 Jan 2022AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1872, 1873, 1874 & 1875/Hyd/2019 A.Yrs: 2007-08, 2009-10, 2010-11 & 2011-12 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3, PAN – AABCM 4757A Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 21/10/2021 Date of pronouncement: 06/01/2022 O R D E R PER L.P. SAHU, A.M.: These appeals filed by the assesse…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, all the appeals under consideration are partly allowed in above terms

ITA 1874/HYD/2019[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1872, 1873, 1874 & 1875/Hyd/2019 A.Yrs: 2007-08, 2009-10, 2010-11 & 2011-12 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3, PAN – AABCM 4757A Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 21/10/2021 Date of pronouncement: 06/01/2022 O R D E R PER L.P. SAHU, A.M.: These appeals filed by the assesse…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, all the appeals under consideration are partly allowed in above terms

ITA 1873/HYD/2019[2009-10]Status: DisposedITAT Hyderabad06 Jan 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1872, 1873, 1874 & 1875/Hyd/2019 A.Yrs: 2007-08, 2009-10, 2010-11 & 2011-12 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3, PAN – AABCM 4757A Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 21/10/2021 Date of pronouncement: 06/01/2022 O R D E R PER L.P. SAHU, A.M.: These appeals filed by the assesse…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, all the appeals under consideration are partly allowed in above terms

ITA 1872/HYD/2019[2007-08]Status: DisposedITAT Hyderabad06 Jan 2022AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1872, 1873, 1874 & 1875/Hyd/2019 A.Yrs: 2007-08, 2009-10, 2010-11 & 2011-12 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3, PAN – AABCM 4757A Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 21/10/2021 Date of pronouncement: 06/01/2022 O R D E R PER L.P. SAHU, A.M.: These appeals filed by the assesse…

M/S Amrapali Exports, Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, the ground No

ITA 454/JPR/2019[2013-14]Status: DisposedITAT Jaipur05 Jan 2021AY 2013-14
For Appellant: Sh. P. C. Bafna (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 10ASection 143(3)Section 145(3)Section 147Section 148Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 454/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke M/s Amrapali Exports DCIT, Vs. G-40, SEZ, Phase-II, Circle-02, Sitapura Industrial Area, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKFA0905E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Bafna (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha C…

Value Labs Technologies LLP, Hyderabad vs. DCIT, Circle-8(1), Hyderabad

In the result, assessee’s appeal is allowed

ITA 840/HYD/2017[2013-14]Status: DisposedITAT Hyderabad11 Sept 2020AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri D.S.Sunder Singhassessment Year: 2013-14

For Appellant: Sri P. Murali Mohana RaoFor Respondent: Sri Abhaya Rout, DR
Section 10ASection 143(3)

…ITA No 840 of 2017 Value Labs Technologies LLP Hyderabad.. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad (Through Video Conferencing) Before Smt. P. Madhavi Devi, Judicial Member AND Shri D.S.Sunder Singh, Accountant Member Assessment Year: 2013-14 M/s. Value Labs Vs. Dy. Commissioner of Technologies LLP Income Tax, Circle 8(1) Hyderabad Hyderabad PAN:AAHFV5240J (Appellant) (Respondent) Assessee by: Sri P. Murali Mohana Rao Revenue by: Sri Abhaya Rout, DR Date of hearing: 08/09/2020 Date of pronouncement: 11/09/2020 ORDER Per Smt. P. Madhavi Devi, J.M. This is the assessee’s appea…

Shrimant Babasaheb Deshmukh Multi State Dairy Co-Op Ltd, Sangli vs. Income-Tax Officer, Ward - 2(3), Sangli

ITA 1583/PUN/2018[2015-16]Status: FixedITAT Pune07 Oct 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.2215/Pun/2017 नििाारण वषा / Assessment Year : 2014-15

For Appellant: Shri Pramod ShingteFor Respondent: Shri Ajay Agarwal
Section 143(3)Section 234BSection 40Section 80PSection 80P(2)(a)Section 80P(2)(b)

…आयकर अपीऱीय अधिकरण] पुणे न्यायपीठ “एक सदस्य” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.2215/PUN/2017 नििाारण वषा / Assessment Year : 2014-15 ………. अऩीराथी / M/s. Shriman Babasaheb Deshmukh Multi State Co-op. Dairy Ltd., Appellant At Post, Atpadi, Dist.-Sangli-415301 PAN : AAKAS2547K फनाभ v/s ………. प्रत्मथी / The Income Tax Officer, Respondent Ward – 2(3), Sangli आयकर अपीऱ सं. / ITA No.1583/PUN/2018 नििाारण वषा / Assessment Year : 2015-16 ………. अऩीराथी / Shrimant Babasaheb Deshmukh Multi State Dairy Co-op. Ltd., Appellant At Post,…

M/S. Shriman Babasaheb Deshmukh Multi State Co-Op Diary Ltd, Sangli vs. Income-Tax Officer, Ward - 2(3), Sangli

ITA 2215/PUN/2017[2014-15]Status: FixedITAT Pune07 Oct 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.2215/Pun/2017 नििाारण वषा / Assessment Year : 2014-15

For Appellant: Shri Pramod ShingteFor Respondent: Shri Ajay Agarwal
Section 143(3)Section 234BSection 40Section 80PSection 80P(2)(a)Section 80P(2)(b)

…आयकर अपीऱीय अधिकरण] पुणे न्यायपीठ “एक सदस्य” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.2215/PUN/2017 नििाारण वषा / Assessment Year : 2014-15 ………. अऩीराथी / M/s. Shriman Babasaheb Deshmukh Multi State Co-op. Dairy Ltd., Appellant At Post, Atpadi, Dist.-Sangli-415301 PAN : AAKAS2547K फनाभ v/s ………. प्रत्मथी / The Income Tax Officer, Respondent Ward – 2(3), Sangli आयकर अपीऱ सं. / ITA No.1583/PUN/2018 नििाारण वषा / Assessment Year : 2015-16 ………. अऩीराथी / Shrimant Babasaheb Deshmukh Multi State Dairy Co-op. Ltd., Appellant At Post,…

M/S Golden Gate Propeties Ltd vs. DCIT

In the result, the appeal by the assessee is treated as partly allowed

ITA 733/BANG/2013[2009-10]Status: DisposedITAT Bangalore14 Jun 2019AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2009-10

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Shankar Prasad, Addl.CIT(DR)(ITAT), Bengaluru
Section 115JSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2009-10 M/s. Golden Gate Properties Ltd., Vs. The Deputy Commissioner of # 820, Golden House, 80 Feet Road, Income Tax, Koramangala 8th Block, Circle 11(3), Bangalore – 560 095. Bangalore. PAN: AAACG 5248H APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Dr. Shankar Prasad, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.06.2019 Date of Pronouncement : 14.06.2019 O R D E R Per N V Vasudevan, Vice President This…

1 Income-tax Officer-Ward 5(1) v. Keval Construction (33 Taxmann.com 277) — Cited in 28 Judgments | BharatTax