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 366,314 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

Dy.Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Adani Port & Special Economic Zone Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3482/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 80Section 80I

…CO Nos. 25 and 26/Ahd/ 2015 ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Dy Commissioner of Income Tax Circle 1, Ahmedabad ……………………..Appellant Vs Adani Ports and Special Economic Zone Ltd ……………..…........Respondent Adani House, Mithakali Six Road, Navrangpura, Ahmedabad 380 015 [PAN: AAACG7917K] CO Nos. 25 and 26/Ahd/ 2015 In ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Ada…

Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Adani Port & Special Economic Zone Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3481/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10
Section 143(3)Section 80Section 80I

…CO Nos. 25 and 26/Ahd/ 2015 ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Dy Commissioner of Income Tax Circle 1, Ahmedabad ……………………..Appellant Vs Adani Ports and Special Economic Zone Ltd ……………..…........Respondent Adani House, Mithakali Six Road, Navrangpura, Ahmedabad 380 015 [PAN: AAACG7917K] CO Nos. 25 and 26/Ahd/ 2015 In ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Ada…

Goghat Thana Large Sized Primary Cooperative Agricultural Marketing Society Ltd., Hooghly vs. ACIT, Cir-1, Hooghly

In the result, the appeal of the assessee is allowed

ITA 1872/KOL/2017[2012-13]Status: DisposedITAT Kolkata30 Nov 2018AY 2012-13

Bench: Hon’Ble Shri A T Varkey, Jm & Shri M.Balaganesh, Am] I.T.A No. 1872 /Kol/2017 Assessment Year : 2012-13 M/S Goghat Thana Large Sized Primary -Vs- Acit, Circle-1, Hooghly Cooperative Agricultural Marketing Society Ltd. [Pan: Aaalg 0062 E ] (Appellant) (Respondent)

For Appellant: Shri P.K. Roy, AdvocateFor Respondent: Shri P.K. Srihari, CIT DR
Section 143(3)Section 263Section 36(1)(vii)Section 40A(7)(a)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri A T Varkey, JM, & Shri M.Balaganesh, AM] I.T.A No. 1872 /Kol/2017 Assessment Year : 2012-13 M/s Goghat Thana Large Sized Primary -vs- ACIT, Circle-1, Hooghly Cooperative Agricultural Marketing Society Ltd. [PAN: AAALG 0062 E ] (Appellant) (Respondent) For the Appellant : Shri P.K. Roy, Advocate For the Respondent : Shri P.K. Srihari, CIT DR Date of Hearing : 27.11.2018 Date of Pronouncement : 30.11.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the assessee arises out of the order of the Learned Principal Commissioner of…

Asst CIT 17(2), Mumbai vs. Jumana Goolam Vahanvati, Mumbai

Appeal stands dismissed

ITA 3901/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Feb 2018AY 2011-12

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 3901/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Jumana Goolam Vahanvati Assistant Commissioner Of Buckley Court, Income-Tax 17(2) बनाम/ 21St & 22Nd Duplex No.6 R.No.134 Aaykar Bhavan Vs. Nathalal Parekh Marg, Colaba M.K.Road Mumbai-400 039 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Abupv-1085-D (अपीलाथ" /Appellant) (""थ" / Respondent) : Assessee By : Niyanta Mehta, Ld. Ar Revenue By : M.C.Omi Ningshen, Ld. Dr

For Appellant: Niyanta Mehta, Ld. ARFor Respondent: M.C.Omi Ningshen, Ld. DR
Section 111ASection 143(3)Section 271(1)(C)Section 271(1)(c)

…ITA.No.3901/Mum/2016 Jumana Goolam Vahanvati Assessment Year 2011-12 आयकर अपीलीय अिधकरण “एच” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI "ी महावीर िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 3901/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Jumana Goolam Vahanvati Assistant Commissioner of Buckley Court, Income-Tax 17(2) बनाम/ 21st and 22nd Duplex No.6 R.No.134 Aaykar Bhavan Vs. Nathalal Parekh Marg, Colaba M.K.Road Mumbai-400 039 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./PAN/GIR…

Cibersites India Private Limited, Bangalore vs. ITO, Bangalore

In the result, the appeal by the assessee is partly allowed, as indicated above

ITA 1051/BANG/2016[2008-09]Status: DisposedITAT Bangalore03 Nov 2017AY 2008-09

Bench: Shri George George K, Jm & Shri Jason P.Boaz, Am

For Appellant: Shri Sampath Raghunathan, AdvocateFor Respondent: Smt.Padmameenakshi, JCIT
Section 10ASection 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Jason P.Boaz, AM ITA No.1051/Bang/2016 : Asst.Year 2008-2009 M/s.CIBER Sites India The Income Tax Officer Private Limited Vs. Ward 11(1) 6th & 7th Floor, Aquamarine Bangalore. Block, Bagmane Developers Private Limited, SEZ K.R.Puram – Marthahalli Ring Road, Bangalore – 560 048. PAN : AABCK2797E. (Appellant) (Respondent) Appellant by : Shri Sampath Raghunathan, Advocate Respondent by : Smt.Padmameenakshi, JCIT Date of Pronouncement : 03.11.2017 Date of Hearing : 23.10.2017 O R D E R Per George George…

The DCIT, Circle-1, Ahmedabad vs. Ascendum Solutions (India) Pvt. Ltd., Ahmedabad

In the result, the appeal is dismissed

ITA 429/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad25 Sept 2017AY 2009-10
Section 10Section 10ASection 143(3)Section 195Section 40

…I.T.A. No.4 29/Ah d/1 4 Assessme nt year: 20 09- 10 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD I BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Mahavir Prasad JM] I.T.A. No.429/Ahd/14 Assessment year: 2009-10 Deputy Commissioner of Income Tax Circle 1, Ahmedabad ............…………….Appellant Vs. Ascendum Solutions India Pvt Ltd ……..….…….…Respondent 19, Akshat Kayan Society Mithakali, Navarangpura, Ahmedabad 380 009 [PAN: AAAGCA8236M] Appearances by: V K Singh for the appellant Ira R Kapoor for the respondent Date of concluding the hearing : July 14, 2017 Date of pronouncing the order : September 25,…

ITO 2(1)(4), Mumbai vs. Anthelio Business Technologies P.Ltd, Navi Mumbai

In the result, appeal filed by the Revenue in ITA No

ITA 976/MUM/2015[2010-11]Status: DisposedITAT Mumbai21 Dec 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 976/Mum/2015 ("नधा"रण वष" / Assessment Year : 2010-11) Ito – 2(1)(4), M/S Anthelio Business बनाम/ Room No. 553, 5 Th Floor, Technologies Pvt. Ltd., V. Aayakar Bhavan, 3Rd Floor, M.K. Road, Exchange House, Mumbai – 400 020. Building -8 (105), Sector 2, Millenium Business Park, Mahape, Navi Mumbai, Pin 400 701. "थायी लेखा सं./Pan : Aadcc2554M (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Jasbir Chouhan,CIT-
Section 10BSection 143(3)Section 144C(5)Section 195Section 40

…आयकर अपील"य अ"धकरण “L” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 976/Mum/2015 ("नधा"रण वष" / Assessment Year : 2010-11) ITO – 2(1)(4), M/s Anthelio Business बनाम/ Room No. 553, 5 th floor, Technologies Pvt. Ltd., v. Aayakar Bhavan, 3rd Floor, M.K. Road, Exchange House, Mumbai – 400 020. Building -8 (105), Sector 2, Millenium Business Park, Mahape, Navi Mumbai, Pin 400 701. "थायी लेखा सं./PAN : AADCC2554M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) CO No. 51/Mum/2015 (Arisi…

Indigo Jewellery (India) Mfg. P.Ltd, Mumbai vs. ITO 8(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4893/MUM/2013[2009-10]Status: DisposedITAT Mumbai29 Apr 2016AY 2009-10

Bench: Shri G.S.Pannu & Shri Amarjit Singhindigo Jewellery (India) Mfg. Pvt.Ltd., Plot No.Gj-008 Seepz, Midc, Andheri (E), Mumbai 400 096 Pan:Aabci 3591E ... Appellant

For Appellant: Shri Sanjay ParikhFor Respondent: Shri Bhanwar Singh Ratnoo
Section 10ASection 143(3)Section 271(1)(c)Section 43A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Indigo Jewellery (India) Mfg. Pvt.Ltd., Plot No.GJ-008 SEEPZ, MIDC, Andheri (E), Mumbai 400 096 PAN:AABCI 3591E ... Appellant Vs. The Income –tax Officer 8(2)(1) Mumbai. .... Respondent Appellant by : Shri Sanjay Parikh Respondent by : Shri Bhanwar Singh Ratnoo Date of hearing : 03/03/2016 Date of pronouncement : 29/04/2016 ORDER PER G.S. PANNU,AM: The captioned appeal filed by the assessee pertaining to the A.Y. 2009-10 is directed against an order passed by Ld…