1. Kartira Construction Ltd. v. Union of India

204 ITR 417Supreme Court of India1993#19812 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Issues it is cited on

section 80ia(4)(iii)section 80ia(1)section 80ia(5)section 80ia(4)(i)retention moneysection 80ia(4)section 3(1)infrastructure facilitydeduction under section 80iatax benefitdeduction u/s 80iaeligible business

Judgments citing 1. Kartira Construction Ltd. v. Union of India

Sabir, Sew 7 Prasad Jv, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-6(1), Hyderabad

In the result, the appeal filed by the revenue is dismissed

ITA 214/HYD/2019[2008-2009]Status: DisposedITAT Hyderabad24 Feb 2025AY 2008-2009

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ष / Assessment Years: 2006-07, 2007-08 & 2008-09)

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 80I

…epending on the progress of the project, apart from mobilisation advance. In this regard, reliance is placed on the following judicial precedents: 1. Kartira Construction Ltd vs Union of India [2013/352 ITR 513 (Gujarat HC) 2. CIT vs N C Budharaja & Co[1993] 204 ITR 417 (SC) 3. CIT vs Radhe Developers [2012] 341 ITR 403 (Gujarat HC) 4. B.T.Patil & Sons Belgaum Construction (P) Ltd. Vs Asstt. CIT [2010] 35 sot 171 (Mumbai ITAT) 7.21 In view of the aforementioned analysis and settled position of law and after studying the contract agreements(supra), I am of the considered opinion that the assessee had entered int…

Sabir, Sew & Prasad Jv, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-6(1), Hyderabad

ITA 213/HYD/2019[2007-08]Status: DisposedITAT Hyderabad24 Feb 2025AY 2007-08

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ष / Assessment Years: 2006-07, 2007-08 & 2008-09)

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 80I

…depending on the progress of the project, apart from mobilisation advance. In this regard, reliance is placed on the following judicial precedents: 1. Kartira Construction Ltd vs Union of India [2013/352 ITR 513 (Gujarat HC 2. CIT vs N C Budharaja & Co[1993] 204 ITR 417 (SC) 3. CIT vs Radhe Developers [2012] 341 ITR 403 (Gujarat HC) 4. B.T.Patil & Sons Belgaum Construction (P) Ltd. Vs Asstt. CIT [2010] 35 sot 171 (Mumbai ITAT) 7.21 In view of the aforementioned analysis and settled position of law and after studying the contract agreements(supra), I am of the considered opinion that the assessee had entered int…

Sabir, Sew & Prasad Jv, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-6(1), Hyderabad

ITA 212/HYD/2019[2006-07]Status: DisposedITAT Hyderabad24 Feb 2025AY 2006-07
For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 801ASection 801A(4)Section 80I

…depending on the progress of the project, apart from mobilisation advance. In this regard, reliance is placed on the following judicial precedents: 1. Kartira Construction Ltd vs Union of India [2013/352 ITR 513 (Gujarat HC) 2. CIT vs N C Budharaja & Co[1993] 204 ITR 417 (SC) 3. CIT vs Radhe Developers [2012] 341 ITR 403 (Gujarat HC) 4. B.T.Patil & Sons Belgaum Construction (P) Ltd. Vs Asstt. CIT [2010] 35 sot 171 (Mumbai ITAT) 7.21 In view of the aforementioned analysis and settled position of law and after studying the contract agreements(supra), I am of the considered opinion that the assessee had entered into…

Celestial Avenues Pvt Ltd Rep. by Csk Properties Pvt Ltd on Merger-PAN-Aadcc3990R, Hyderabad vs. Asst. Commissioner of Income Tax, Circle -1(2), Hyderabad

In the result, all the appeals of the assessee are allowed

ITA 212/HYD/2024[2017-18]Status: HeardITAT Hyderabad01 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 801ASection 801A(4)Section 80I

…depending on the progress of the project, apart from mobilisation advance. In this regard, reliance is placed on the following judicial precedents: 1. Kartira Construction Ltd vs Union of India [2013/352 ITR 513 (Gujarat HC 2. CIT vs N C Budharaja & Co[1993] 204 ITR 417 (SC) 3. CIT vs Radhe Developers [2012] 341 ITR 403 (Gujarat HC) 4. B.T.Patil & Sons Belgaum Construction (P) Ltd. Vs Asstt. CIT [2010] 35 sot 171 (Mumbai ITAT) 7.21 In view of the aforementioned analysis and settled position of law and after studying the contract agreements(supra), I am of the considered opinion that the assessee had entered into…

1. Kartira Construction Ltd. v. Union of India (204 ITR 417) — Cited in 4 Judgments | BharatTax