Aqua Plumbing v. ACIT

140 TTJ 496Income Tax Appellate Tribunal2011#8748 most cited

What is Aqua Plumbing v. ACIT authority for?

Expansion or extension of an existing industrial unit does not, by itself, disentitle an assessee from claiming deduction under Section 80IA or 80IB of the Income Tax Act.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Aqua Plumbing v. ACIT · 140 TTJ 496 · Section 80IA · Section 80IB · expansion of existing unit · extension of existing unit · eligibility for deduction

Judgments citing Aqua Plumbing v. ACIT

Shree Cement Limited, Bangur Nagar vs. ACIT, Central Circle, Ajmer

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…ench was rendered post survey proceedings and it is only after being satisfied with the eligibility of the undertakings that the quantum of the deduction u/s 80-IA was adjudicated. Our above view finds support from the decision in Aqua Plumbing vs ACIT (2011) 140 TTJ 496 (Agra) as well as by Hon’ble Delhi High court recently in PCIT vs Verizone Communications India Pvt Ltd (ITA No 6 of 2023 dtd 16-11-2023). ii. The eligibility of these claims have been verified by the department in the initial assessment years as well as by the appellate authorities in those years. iii. The department has challenged these claims…

Medley Pharmaceuticals Ltd, Mumbai vs. DCIT Cen Cir 44, Mumbai

In the result, we direct the AO to delete penalty in all the years under consideration

ITA 3290/MUM/2011[2004-05]Status: DisposedITAT Mumbai19 Oct 2016AY 2004-05

For Appellant: Shri Prakash JotwaniFor Respondent: Shri N.P.Singh

Section 132Section 143(3)Section 153ASection 271(1)Section 271(1)(c)Section 80I

…/Mum/2009 Medley Pharmaceuticals Limited. Dated 31/12/2010. 2. ACIT vs. M/s. Uniglobe Packaging P. Ltd.,ITA No.5387/Mum/2010, Dated 30/09/2011 3. M/s. FIL Industries Ltd. vs. Addl. CIT,ITA No.415(Asr)/2009 dated 27/06/2012. 4. Aqua Plumbing Pvt Ltd. Vs. ACIT, 140 TTJ 496(Asr) On the basis of the decision of Amritsar Bench of the Tribunal in the case of Aqua Plumbing Pvt Ltd. Vs. ACIT (supra), it has been specifically argued that expansion or extension of an existing unit by itself would not disentitle the assessee from claiming deduction under section 80IA/80IB of the Act . 13 ITA No. 1387-1390/2009 & 3285-3290/…

Medley Pharmaceuticals Ltd, Mumbai vs. DCIT Cen Cir 44, Mumbai

In the result, we direct the AO to delete penalty in all the years under consideration

ITA 3289/MUM/2011[2003-04]Status: DisposedITAT Mumbai19 Oct 2016AY 2003-04

For Appellant: Shri Prakash JotwaniFor Respondent: Shri N.P.Singh

Section 132Section 143(3)Section 153ASection 271(1)Section 271(1)(c)Section 80I

…/Mum/2009 Medley Pharmaceuticals Limited. Dated 31/12/2010. 2. ACIT vs. M/s. Uniglobe Packaging P. Ltd.,ITA No.5387/Mum/2010, Dated 30/09/2011 3. M/s. FIL Industries Ltd. vs. Addl. CIT,ITA No.415(Asr)/2009 dated 27/06/2012. 4. Aqua Plumbing Pvt Ltd. Vs. ACIT, 140 TTJ 496(Asr) On the basis of the decision of Amritsar Bench of the Tribunal in the case of Aqua Plumbing Pvt Ltd. Vs. ACIT (supra), it has been specifically argued that expansion or extension of an existing unit by itself would not disentitle the assessee from claiming deduction under section 80IA/80IB of the Act . 13 ITA No. 1387-1390/2009 & 3285-3290/…

Medley Pharmaceuticals Ltd, Mumbai vs. DCIT Cen Cir 44, Mumbai

In the result, we direct the AO to delete penalty in all the years under consideration

ITA 3288/MUM/2011[2002-03]Status: DisposedITAT Mumbai19 Oct 2016AY 2002-03

For Appellant: Shri Prakash JotwaniFor Respondent: Shri N.P.Singh

Section 132Section 143(3)Section 153ASection 271(1)Section 271(1)(c)Section 80I

…/Mum/2009 Medley Pharmaceuticals Limited. Dated 31/12/2010. 2. ACIT vs. M/s. Uniglobe Packaging P. Ltd.,ITA No.5387/Mum/2010, Dated 30/09/2011 3. M/s. FIL Industries Ltd. vs. Addl. CIT,ITA No.415(Asr)/2009 dated 27/06/2012. 4. Aqua Plumbing Pvt Ltd. Vs. ACIT, 140 TTJ 496(Asr) On the basis of the decision of Amritsar Bench of the Tribunal in the case of Aqua Plumbing Pvt Ltd. Vs. ACIT (supra), it has been specifically argued that expansion or extension of an existing unit by itself would not disentitle the assessee from claiming deduction under section 80IA/80IB of the Act . 13 ITA No. 1387-1390/2009 & 3285-3290/…

Medley Pharmaceuticals Ltd, Mumbai vs. DCIT Cen Cir 44, Mumbai

In the result, we direct the AO to delete penalty in all the years under consideration

ITA 3287/MUM/2011[2001-02]Status: DisposedITAT Mumbai19 Oct 2016AY 2001-02

For Appellant: Shri Prakash JotwaniFor Respondent: Shri N.P.Singh

Section 132Section 143(3)Section 153ASection 271(1)Section 271(1)(c)Section 80I

…/Mum/2009 Medley Pharmaceuticals Limited. Dated 31/12/2010. 2. ACIT vs. M/s. Uniglobe Packaging P. Ltd.,ITA No.5387/Mum/2010, Dated 30/09/2011 3. M/s. FIL Industries Ltd. vs. Addl. CIT,ITA No.415(Asr)/2009 dated 27/06/2012. 4. Aqua Plumbing Pvt Ltd. Vs. ACIT, 140 TTJ 496(Asr) On the basis of the decision of Amritsar Bench of the Tribunal in the case of Aqua Plumbing Pvt Ltd. Vs. ACIT (supra), it has been specifically argued that expansion or extension of an existing unit by itself would not disentitle the assessee from claiming deduction under section 80IA/80IB of the Act . 13 ITA No. 1387-1390/2009 & 3285-3290/…

Medley Pharmaceuticals Ltd, Mumbai vs. DCIT Cen Cir 44, Mumbai

In the result, we direct the AO to delete penalty in all the years under consideration

ITA 3286/MUM/2011[2000-01]Status: DisposedITAT Mumbai19 Oct 2016AY 2000-01

For Appellant: Shri Prakash JotwaniFor Respondent: Shri N.P.Singh

Section 132Section 143(3)Section 153ASection 271(1)Section 271(1)(c)Section 80I

…/Mum/2009 Medley Pharmaceuticals Limited. Dated 31/12/2010. 2. ACIT vs. M/s. Uniglobe Packaging P. Ltd.,ITA No.5387/Mum/2010, Dated 30/09/2011 3. M/s. FIL Industries Ltd. vs. Addl. CIT,ITA No.415(Asr)/2009 dated 27/06/2012. 4. Aqua Plumbing Pvt Ltd. Vs. ACIT, 140 TTJ 496(Asr) On the basis of the decision of Amritsar Bench of the Tribunal in the case of Aqua Plumbing Pvt Ltd. Vs. ACIT (supra), it has been specifically argued that expansion or extension of an existing unit by itself would not disentitle the assessee from claiming deduction under section 80IA/80IB of the Act . 13 ITA No. 1387-1390/2009 & 3285-3290/…

Medley Pharmaceuticals Ltd, Mumbai vs. DCIT Cen Cir 44, Mumbai

In the result, we direct the AO to delete penalty in all the years under consideration

ITA 3285/MUM/2011[1999-00]Status: DisposedITAT Mumbai19 Oct 2016AY 1999-00

For Appellant: Shri Prakash JotwaniFor Respondent: Shri N.P.Singh

Section 132Section 143(3)Section 153ASection 271(1)Section 271(1)(c)Section 80I

…/Mum/2009 Medley Pharmaceuticals Limited. Dated 31/12/2010. 2. ACIT vs. M/s. Uniglobe Packaging P. Ltd.,ITA No.5387/Mum/2010, Dated 30/09/2011 3. M/s. FIL Industries Ltd. vs. Addl. CIT,ITA No.415(Asr)/2009 dated 27/06/2012. 4. Aqua Plumbing Pvt Ltd. Vs. ACIT, 140 TTJ 496(Asr) On the basis of the decision of Amritsar Bench of the Tribunal in the case of Aqua Plumbing Pvt Ltd. Vs. ACIT (supra), it has been specifically argued that expansion or extension of an existing unit by itself would not disentitle the assessee from claiming deduction under section 80IA/80IB of the Act . 13 ITA No. 1387-1390/2009 & 3285-3290/…

Medley Pharmaceuticals Ltd., Mumbai vs. Dy.C.I.T., Cent.Cir.44, Mumbai

In the result, we direct the AO to delete penalty in all the years under consideration

ITA 1390/MUM/2009[2005-2006]Status: DisposedITAT Mumbai19 Oct 2016AY 2005-2006

For Appellant: Shri Prakash JotwaniFor Respondent: Shri N.P.Singh

Section 132Section 143(3)Section 153ASection 271(1)Section 271(1)(c)Section 80I

…/Mum/2009 Medley Pharmaceuticals Limited. Dated 31/12/2010. 2. ACIT vs. M/s. Uniglobe Packaging P. Ltd.,ITA No.5387/Mum/2010, Dated 30/09/2011 3. M/s. FIL Industries Ltd. vs. Addl. CIT,ITA No.415(Asr)/2009 dated 27/06/2012. 4. Aqua Plumbing Pvt Ltd. Vs. ACIT, 140 TTJ 496(Asr) On the basis of the decision of Amritsar Bench of the Tribunal in the case of Aqua Plumbing Pvt Ltd. Vs. ACIT (supra), it has been specifically argued that expansion or extension of an existing unit by itself would not disentitle the assessee from claiming deduction under section 80IA/80IB of the Act . 13 ITA No. 1387-1390/2009 & 3285-3290/…

Medley Pharmaceuticals Ltd., Mumbai vs. Dy.C.I.T., Cent.Cir.44, Mumbai

In the result, we direct the AO to delete penalty in all the years under consideration

ITA 1389/MUM/2009[2004-2005]Status: DisposedITAT Mumbai19 Oct 2016AY 2004-2005

For Appellant: Shri Prakash JotwaniFor Respondent: Shri N.P.Singh

Section 132Section 143(3)Section 153ASection 271(1)Section 271(1)(c)Section 80I

…/Mum/2009 Medley Pharmaceuticals Limited. Dated 31/12/2010. 2. ACIT vs. M/s. Uniglobe Packaging P. Ltd.,ITA No.5387/Mum/2010, Dated 30/09/2011 3. M/s. FIL Industries Ltd. vs. Addl. CIT,ITA No.415(Asr)/2009 dated 27/06/2012. 4. Aqua Plumbing Pvt Ltd. Vs. ACIT, 140 TTJ 496(Asr) On the basis of the decision of Amritsar Bench of the Tribunal in the case of Aqua Plumbing Pvt Ltd. Vs. ACIT (supra), it has been specifically argued that expansion or extension of an existing unit by itself would not disentitle the assessee from claiming deduction under section 80IA/80IB of the Act . 13 ITA No. 1387-1390/2009 & 3285-3290/…

Medley Pharmaceuticals Ltd., Mumbai vs. Dy.C.I.T., Cent.Cir.44, Mumbai

In the result, we direct the AO to delete penalty in all the years under consideration

ITA 1388/MUM/2009[2003-2004]Status: DisposedITAT Mumbai19 Oct 2016AY 2003-2004

For Appellant: Shri Prakash JotwaniFor Respondent: Shri N.P.Singh

Section 132Section 143(3)Section 153ASection 271(1)Section 271(1)(c)Section 80I

…/Mum/2009 Medley Pharmaceuticals Limited. Dated 31/12/2010. 2. ACIT vs. M/s. Uniglobe Packaging P. Ltd.,ITA No.5387/Mum/2010, Dated 30/09/2011 3. M/s. FIL Industries Ltd. vs. Addl. CIT,ITA No.415(Asr)/2009 dated 27/06/2012. 4. Aqua Plumbing Pvt Ltd. Vs. ACIT, 140 TTJ 496(Asr) On the basis of the decision of Amritsar Bench of the Tribunal in the case of Aqua Plumbing Pvt Ltd. Vs. ACIT (supra), it has been specifically argued that expansion or extension of an existing unit by itself would not disentitle the assessee from claiming deduction under section 80IA/80IB of the Act . 13 ITA No. 1387-1390/2009 & 3285-3290/…

Medley Pharmaceuticals Ltd., Mumbai vs. Dy.C.I.T., Cent.Cir.44, Mumbai

In the result, for assessment year 1999-2000 appeal of the assessee is allowed to the above extent

ITA 1385/MUM/2009[2000-2001]Status: DisposedITAT Mumbai29 Jun 2016AY 2000-2001

Bench: Shri G.S.Pannu & Shri Amit Shukla

For Appellant: Shri Prakash JotwaniFor Respondent: Shri N.P. Singh

Section 132Section 132(1)Section 143(3)Section 153ASection 801ASection 80I

…18 Medley Pharmaceuticals Limited. Dated 31/12/2010. 2. ACIT vs. M/s. Uniglobe Packaging P. Ltd.,ITA No.5387/Mum/2010, Dated 30/09/2011 3. M/s. FIL Industries Ltd. vs. Addl. CIT,ITA No.415(Asr)/2009 dated 27/06/2012. 4. Aqua Plumbing Pvt Ltd. Vs. ACIT, 140 TTJ 496(Asr) On the basis of the decision of Amritsar Bench of the Tribunal in the case of Aqua Plumbing Pvt Ltd. Vs. ACIT (supra), it has been specifically argued that expansion or extension of an existing unit by itself would not disentitle the assessee from claiming deduction under section 80IA/80IB of the Act . 12. On the other hand, Ld. Department…

Medley Pharmaceuticals Ltd., Mumbai vs. Dy.C.I.T., Cent.Cir.44, Mumbai

In the result, for assessment year 1999-2000 appeal of the assessee is allowed to the above extent

ITA 1384/MUM/2009[1999-2000]Status: DisposedITAT Mumbai29 Jun 2016AY 1999-2000

Bench: Shri G.S.Pannu & Shri Amit Shukla

For Appellant: Shri Prakash JotwaniFor Respondent: Shri N.P. Singh

Section 132Section 132(1)Section 143(3)Section 153ASection 801ASection 80I

…18 Medley Pharmaceuticals Limited. Dated 31/12/2010. 2. ACIT vs. M/s. Uniglobe Packaging P. Ltd.,ITA No.5387/Mum/2010, Dated 30/09/2011 3. M/s. FIL Industries Ltd. vs. Addl. CIT,ITA No.415(Asr)/2009 dated 27/06/2012. 4. Aqua Plumbing Pvt Ltd. Vs. ACIT, 140 TTJ 496(Asr) On the basis of the decision of Amritsar Bench of the Tribunal in the case of Aqua Plumbing Pvt Ltd. Vs. ACIT (supra), it has been specifically argued that expansion or extension of an existing unit by itself would not disentitle the assessee from claiming deduction under section 80IA/80IB of the Act . 12. On the other hand, Ld. Department…

Aqua Plumbing v. ACIT (140 TTJ 496) — Cited in 12 Judgments | BharatTax