296 (Mumbai-Trib). PNC Construction Co Ltd. v. DCIT

92 Taxmann.com 106Reported decision2018#4299 most cited

What is 296 (Mumbai-Trib). PNC Construction Co Ltd. v. DCIT authority for?

The true test to determine if an assessee is a developer or a mere works contractor, particularly in infrastructure projects, is whether the assessee carries on entrepreneur risk. This risk includes exposure to non-completion, site damage, and price increases beyond compensation.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

PNC Construction Co Ltd v DCIT · 92 Taxmann.com 106 · 2018 · Section 80IA · developer vs works contractor · entrepreneur risk · infrastructure projects · deduction under section 80IA

Sections most often in play

Section 80IASection 143(3)Section 263Section 80IA(4)

Issues it is cited on

section 80ia(13)section 80iabsection 80ia(4)(i)section 8osection 80ia(1)section 80ia(4)infrastructure facilityretention moneydeduction under section 80iadeduction u/s 80iasection 80iasection 80i

Judgments citing 296 (Mumbai-Trib). PNC Construction Co Ltd. v. DCIT

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 89/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. ACIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 88/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

In the result, appeals of the assesee in IT(SS)A No

ITA 320/CTK/2023[2011-12]Status: DisposedITAT Cuttack07 Jan 2025AY 2011-12

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

M/S. SHREE BAALAJI ENGICONS LIMITED,JHARSUGUDA vs. DEPUTY COMMISSIONER OF INCOME TAX ( CENTRAL CIRCLE-1(1), SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 296/CTK/2023[2013-14]Status: DisposedITAT Cuttack07 Jan 2025AY 2013-14

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 142/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 141/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 13/CTK/2023[2018-19]Status: DisposedITAT Cuttack07 Jan 2025AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

C.E.S.ONYX PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, all the four appeals of the assessee are dismissed

ITA 568/CHNY/2020[2007-08]Status: DisposedITAT Chennai04 Dec 2024AY 2007-08

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.565, 566, 567 & 568/Chny/2020 निर्धारण वर्ष /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 Ces Onyx Pvt. Ltd., 46-B, Iv Floor, Krishnan Complex, South Boag Road, T. Nagar, Chennai - 600 017. [Pan: Aabcc 1396D] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By The Asst. Commissioner Of Vs. Income Tax, Company Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Shri I. Dinesh & Shri A.Sathaseelan, Advocates Shri P. Krishna Kumar, Jcit सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख / Date Of Pronouncement : 12.09.2024 04.12.2024 Per Jagadish, A.M : आदेश / Order Aforesaid Four Appeals Filed By The Assessee For Assessment Years (Ays) 2004-05 To 2007-08 Arises Out Of The Orders Of Learned Commissioner Of Income Tax, Chennai-1 [Hereinafter “Cit(A)”] Dated 27.03.2009 & Ld. Cit(A)-4, Chennai Dated 30.01.2020.

Section 143(3)Section 801A(4)Section 80ISection 80i

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.565, 566, 567 & 568/Chny/2020 निर्धारण वर्ष /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 CES ONYX Pvt. Ltd., 46-B, IV Floor, Krishnan Complex, South Boag Road, T. Nagar, Chennai - 600 017. [PAN: AABCC 1396D] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से / Respondent by The Asst. Commissioner of Vs. Income Tax,…

C.E.S.ONYX PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, all the four appeals of the assessee are dismissed

ITA 567/CHNY/2020[2006-07]Status: DisposedITAT Chennai04 Dec 2024AY 2006-07

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.565, 566, 567 & 568/Chny/2020 िनधा<रण वष< /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 Ces Onyx Pvt. Ltd., The Asst. Commissioner Of 46-B, Iv Floor, Krishnan Complex, Vs. Income Tax, South Boag Road, T. Nagar, Company Circle-1(3), Chennai – 600 017. Chennai. [Pan: Aabcc 1396D]

For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri P. Krishna Kumar, JCIT
Section 143(3)Section 80ISection 80i

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.565, 566, 567 & 568/Chny/2020 िनधा<रण वष< /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 CES ONYX Pvt. Ltd., The Asst. Commissioner of 46-B, IV Floor, Krishnan Complex, Vs. Income Tax, South Boag Road, T. Nagar, Company Circle-1(3), Chennai – 600 017. Chennai. [PAN: AABCC 1396D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri G.…

C.E.S.ONYX PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, all the four appeals of the assessee are dismissed

ITA 566/CHNY/2020[2005-06]Status: DisposedITAT Chennai04 Dec 2024AY 2005-06

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.565, 566, 567 & 568/Chny/2020 िनधा<रण वष< /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 Ces Onyx Pvt. Ltd., The Asst. Commissioner Of 46-B, Iv Floor, Krishnan Complex, Vs. Income Tax, South Boag Road, T. Nagar, Company Circle-1(3), Chennai – 600 017. Chennai. [Pan: Aabcc 1396D]

For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri P. Krishna Kumar, JCIT
Section 143(3)Section 80ISection 80i

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.565, 566, 567 & 568/Chny/2020 िनधा<रण वष< /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 CES ONYX Pvt. Ltd., The Asst. Commissioner of 46-B, IV Floor, Krishnan Complex, Vs. Income Tax, South Boag Road, T. Nagar, Company Circle-1(3), Chennai – 600 017. Chennai. [PAN: AABCC 1396D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri G.…

C.E.S.ONYX PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, all the four appeals of the assessee are dismissed

ITA 565/CHNY/2020[2004-05]Status: DisposedITAT Chennai04 Dec 2024AY 2004-05

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.565, 566, 567 & 568/Chny/2020 िनधा<रण वष< /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 Ces Onyx Pvt. Ltd., The Asst. Commissioner Of 46-B, Iv Floor, Krishnan Complex, Vs. Income Tax, South Boag Road, T. Nagar, Company Circle-1(3), Chennai – 600 017. Chennai. [Pan: Aabcc 1396D]

For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri P. Krishna Kumar, JCIT
Section 143(3)Section 80ISection 80i

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.565, 566, 567 & 568/Chny/2020 िनधा<रण वष< /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 CES ONYX Pvt. Ltd., The Asst. Commissioner of 46-B, IV Floor, Krishnan Complex, Vs. Income Tax, South Boag Road, T. Nagar, Company Circle-1(3), Chennai – 600 017. Chennai. [PAN: AABCC 1396D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri G.…

T AND T INFRA LIMITED,PUNE vs. ASST.COMMISSIONER OF INCOME-TAX, CIRCLE-7, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 291/PUN/2020[2016-17]Status: DisposedITAT Pune01 Oct 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2016-17 T & T Infra Limited Acit, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 Pan: Aaect3902H (Appellant) (Respondent) Assessee By : Shri Tarun Ghia Department By : S/Shri Ajay Kumar Keshari & Sourabh Nayak Date Of Hearing : 10-07-2024 Date Of Pronouncement : 01-10-2024 O R D E R Per Astha Chandra, Jm :

For Appellant: Shri Tarun GhiaFor Respondent: S/Shri Ajay Kumar Keshari and Sourabh Nayak
Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2016-17 T and T Infra Limited ACIT, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 PAN: AAECT3902H (Appellant) (Respondent) Assessee by : Shri Tarun Ghia Department by : S/Shri Ajay Kumar Keshari and Sourabh Nayak Date of hearing : 10-07-2024 Date of pronouncement : 01-10-2024 O R D E R PER ASTHA CHANDRA, JM : This appeal filed by the assessee is directed against the order dated 26.12.2019 of the CIT(A), Pune-5, Pun…

BSC C&C JOINT VENTURE,NEW DELHI vs. DCIT, CIRCLE-61(1), NEW DELHI

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 2284/DEL/2022[2018-19]Status: DisposedITAT Delhi06 Feb 2024AY 2018-19

Bench: SHRI G.S. PANNU (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Vivek Kumar Upadhyay, Sr. DR
Section 143(3)Section 234BSection 40Section 801A(4)(i)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘FRIDAY-I’’ : NEW DELHI) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Asstt. Year : 2018-19 M/s BSC C&C Joint Venture, VS. DCIT, Circle-61(1), 74, Hemkunt Colony, New Delhi New Delhi - 48 E-2 Block, Civic Centre New Delhi - 2 (PAN: AADFB8115G) (Appellant) (Respondent) Appellant by : Sh. Tarandeep Singh, Adv. Respondent by : Sh. Vivek Kumar Upadhyay, Sr. DR. Date of Hearing 10.11.2023 Date of Pronouncement 06.02.2024 ORDER PER G.S. PANNU, VP The appeal by the assessee is directed against the order of the Dy. Commissioner/ACIT(T…

AJR INFRA AND TOLLING LIMITED (FORMERLY GAMMON INFRASTRUCTURE PROJECTS LTD.,MUMBAI vs. ACIT CC-41 (PRESENTLY WITH D.C.I.T. CENT. CIR. - 7(2), MUMBAI

In the result, all the appeals filed by the assessee are dismissed

ITA 2622/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Jan 2024AY 2011-12

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

AJR INFRA AND TOLLING LIMITED (FORMERLY GAMMON INFRASTRUCTURE PROJECTS LTD.,MUMBAI vs. ACIT CC-41 (PRESENTLY WITH D.C.I.T. CENT. CIR. - 7(2), MUMBAI

In the result, all the appeals filed by the assessee are dismissed

ITA 2621/MUM/2018[2010-11]Status: DisposedITAT Mumbai31 Jan 2024AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

AJR INFRA AND TOLLING LIMITED (FORMERLY GAMMON INFRASTRUCTURE PROJECTS LTD.,MUMBAI vs. ACIT CC-41 (PRESENTLY WITH D.C.I.T. CENT. CIR. - 7(2), MUMBAI

In the result, all the appeals filed by the assessee are dismissed

ITA 2620/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Jan 2024AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

AJR INFRA AND TOLLING LIMITED (FORMERLY GAMMON INFRASTRUCTURE PROJECTS LTD).,MUMBAI vs. ACIT CC-41 (PRESENTLY WITH D.C.I.T. CENT. CIR. - 7(2), MUMBAI

In the result, all the appeals filed by the assessee are dismissed

ITA 2619/MUM/2018[2008-09]Status: DisposedITAT Mumbai31 Jan 2024AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

BSC C&C JOINT VENTURE,NEW DELHI vs. DCIT CIRCLE-61(1),, NEW DELHI

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 2283/DEL/2022[2017-18]Status: DisposedITAT Delhi03 Nov 2023AY 2017-18

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Rajesh Kumar, CIT(DR)
Section 143(1)Section 143(3)Section 40Section 801A(4)(i)Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 BSC C&C Joint Venture, Vs. DCIT, 74, Hemkunt Colony, Circle-61(1), New Delhi-110 048 New Delhi. PAN AADFB8115G (Appellant) (Respondent) Assessee by: Shri Tarandeep Singh, CA Shri Sandeep Yadav, Advocate Department by: Shri Rajesh Kumar, CIT(DR) Shri Manu Chaurasia, Sr. DR Date of Hearing: 20.07.2013 20.10.2023 Date of 03.11.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order of the Ld. D…

BSC C&C JV,NEW DELHI vs. NEAC, NEW DELHI

In the result, the appeal of the assessee is partly allowed as

ITA 705/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Nov 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.705/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Bsc C&C Jv Assessing Officer, 74, Hemkunt Colony, Vs. National E-Assessment New Delhi. Centre, Delhi. Pan No. Aadfb8115G अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 80I

…I.T.A.No.705/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.705/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम BSC C&C JV Assessing Officer, 74, Hemkunt Colony, Vs. National e-Assessment New Delhi. Centre, Delhi. PAN No. AADFB8115G अपीलाथ" Appellant ""यथ"/Respondent Shri Tarandeep Singh, Adv. िनधा"रतीक"ओरसे /Assessee by Shri Surender Pal, CIT DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 23.09.2022 30.11.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N…

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

ITA 290/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER & ITA No. 819 & 820/Ind/2019 & Assessment Year:2014-15 to 2017-18 M/s. Dilip Buildcon Ltd. DCIT, Central-1, Bhopal Bhopal बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AACCD6124B & ITA No. 881 & 882/Ind/2019 & Assessment Year:2014-15 to 2017-18 DCIT, Central-1, M/s. Dilip Buildcon Ltd. Bhopal Bhopal बनाम/ Vs. (Appellant) (Respondent ) P.A. No.AACCD6124B M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Revenue by Shri P.K.…

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