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

92 Taxmann.com 106Reported decision2018#4238 most cited

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

Where an assessee enters into a development contract where it undertakes all acts from project design to handing over, it is considered to be developing a facility as a whole, not performing a specific work. This implies the ownership of the site is not transferred.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

PNC Construction Co Ltd · DCIT · 2018 · 80IA · infrastructure facility · development contract · retention money · section 80ia(4) · 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

Shri Dilip Buildcon Ltd, Bhopal vs. DCIT Central -1, Bhopal

In the result, revenue’s appeal for A

ITA 197/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.…

DCIT (Central)-1, Bhopal vs. Dilip Buildcon Ltd., Bhopal

In the result, revenue’s appeal for A

ITA 882/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

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.…

DCIT (Central)-1, Bhopal vs. Dilip Buildcon Ltd., Bhopal

In the result, revenue’s appeal for A

ITA 881/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

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.…

Dilip Buildcon Ltd., Bhopal vs. DCIT (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 820/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

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.…

Dilip Buildcon Ltd., Bhopal vs. DCIT (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 819/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

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.…

Deputy Commissioner of Income Tax (Central)-1, Bhopal vs. Dilip Buildcon Limited, Bhopal

In the result, revenue’s appeal for A

ITA 816/IND/2018[14-15]Status: DisposedITAT Indore27 Jan 2022

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.…

Dilip Buildcon Limited, Bhopal vs. Deputy Commissioner of Income Tax (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 782/IND/2018[2014-15]Status: DisposedITAT Indore27 Jan 2022AY 2014-15

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.…

Gmr Tambaram Tindivanam Expressways Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(2), Bangalore

In the result that the revenue appeals are dismissed

ITA 545/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Nov 2018AY 2013-14

Bench: Shri. Jason P. Boaz

For Appellant: Shri. Sunil Jain, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 16

…ITA.545, 546, 1130 & 1131/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER 1-2. I.T.A Nos.545 & 546/Bang/2018 (Assessment Years : 2013-14 & 2014-15) GMR Tambaram Tindivanam Expressways Ltd, 25/1, Skip House, Museum Road, Bengaluru 560 025 .. Appellant PAN : AABCG8417F v. Deputy Commissioner of Income-tax, Circle – 3(1)(2), Bengaluru .. Respondent 3-4. I.T.A Nos.1130 & 1131/Bang/2018 (Assessment Years : 2013-14 & 2014-15) (By the Revenue) Assessee by : Shri. Sunil Jain, CA Revenue by…