B.T. Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT, Circle- 2, Kolhapur (59 SOT 61)

Q: What is B.T. Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT, Circle- 2, Kolhapur authority for?

An assessee engaged in developing an infrastructure facility is entitled to deduction under section 80IA(4) if the infrastructure facility is owned by the assessee. The work done by the assessee must satisfy the ownership requirement under the section.

Q: How many judgments cite B.T. Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT, Circle- 2, Kolhapur?

22 judgments on BharatTax cite B.T. Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT, Circle- 2, Kolhapur (59 SOT 61), spanning 2016 to 2025.

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

…ping the infrastructural facility, is rightfully entitled to the benefits of deduction u/s.801A(4) of the Act. 1.5.3) The Hon'ble ITAT Pune Bench' in the case of B.T. Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT, Circle- 2, Kolhapur reported in [2013] 59 SOT 61 (Pune - Trib.) (URO) held that: 8. In the case of ABG Heavy Industries (supra), the assessee therein had not developed the entire port but it was only the supplier of cranes at the loading and unloading terminal at the said JNPT port. Thus assessee us not required to execute the entire project as observed by the Third Member Another significant wo…

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

…ping the infrastructural facility, is rightfully entitled to the benefits of deduction u/s.801A(4) of the Act. 1.5.3) The Hon'ble ITAT Pune Bench' in the case of B.T. Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT, Circle- 2, Kolhapur reported in [2013] 59 SOT 61 (Pune - Trib.) (URO) held that: 8. In the case of ABG Heavy Industries (supra), the assessee therein had not developed the entire port but it was only the supplier of cranes at the loading and unloading terminal at the said JNPT port. Thus assessee us not required to execute the entire project as observed by the Third Member Another significant wo…

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

…ping the infrastructural facility, is rightfully entitled to the benefits of deduction u/s.801A(4) of the Act. 1.5.3) The Hon'ble ITAT Pune Bench' in the case of B.T. Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT, Circle- 2, Kolhapur reported in [2013] 59 SOT 61 (Pune - Trib.) (URO) held that: 8. In the case of ABG Heavy Industries (supra), the assessee therein had not developed the entire port but it was only the supplier of cranes at the loading and unloading terminal at the said JNPT port. Thus assessee us not required to execute the entire project as observed by the Third Member Another significant wo…

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

…ping the infrastructural facility, is rightfully entitled to the benefits of deduction u/s.801A(4) of the Act. 1.5.3) The Hon'ble ITAT Pune Bench' in the case of B.T. Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT, Circle- 2, Kolhapur reported in [2013] 59 SOT 61 (Pune - Trib.) (URO) held that: 8. In the case of ABG Heavy Industries (supra), the assessee therein had not developed the entire port but it was only the supplier of cranes at the loading and unloading terminal at the said JNPT port. Thus assessee us not required to execute the entire project as observed by the Third Member Another significant wo…

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

…ping the infrastructural facility, is rightfully entitled to the benefits of deduction u/s.801A(4) of the Act. 1.5.3) The Hon'ble ITAT Pune Bench' in the case of B.T. Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT, Circle- 2, Kolhapur reported in [2013] 59 SOT 61 (Pune - Trib.) (URO) held that: 8. In the case of ABG Heavy Industries (supra), the assessee therein had not developed the entire port but it was only the supplier of cranes at the loading and unloading terminal at the said JNPT port. Thus assessee us not required to execute the entire project as observed by the Third Member Another significant wo…

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

…ping the infrastructural facility, is rightfully entitled to the benefits of deduction u/s.801A(4) of the Act. 1.5.3) The Hon'ble ITAT Pune Bench' in the case of B.T. Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT, Circle- 2, Kolhapur reported in [2013] 59 SOT 61 (Pune - Trib.) (URO) held that: 8. In the case of ABG Heavy Industries (supra), the assessee therein had not developed the entire port but it was only the supplier of cranes at the loading and unloading terminal at the said JNPT port. Thus assessee us not required to execute the entire project as observed by the Third Member Another significant wo…

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

…ping the infrastructural facility, is rightfully entitled to the benefits of deduction u/s.801A(4) of the Act. 1.5.3) The Hon'ble ITAT Pune Bench' in the case of B.T. Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT, Circle- 2, Kolhapur reported in [2013] 59 SOT 61 (Pune - Trib.) (URO) held that: 8. In the case of ABG Heavy Industries (supra), the assessee therein had not developed the entire port but it was only the supplier of cranes at the loading and unloading terminal at the said JNPT port. Thus assessee us not required to execute the entire project as observed by the Third Member Another significant wo…

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

ITA 314/IND/2018[2014-15]Status: DisposedITAT Indore28 Feb 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…nathji Infrastructure Pvt. Ltd. ITA No.310 to 314/Ind/2018 A.Y.2009-10,2010-11, 2012-13 to 2014-15 13.7 Going forward, we find in this context, the Hon'ble Pune Tribunal in the case of B.T. Patil& Sons Belgaum Constructions (P.) Ltd. [2013] 34 taxmann.com 97/59 SOT 61 (URO) after referring to decision of the Hon'ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. [2010] 322 ITR 323/189 Taxman 54 has laid down certain parameters for contractors to be eligible for deduction. The said parameters for a contractor to be eligible for deduction are as follows:-- (a) Undertaking financial risk by makin…

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

ITA 313/IND/2018[2013-14]Status: DisposedITAT Indore28 Feb 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…nathji Infrastructure Pvt. Ltd. ITA No.310 to 314/Ind/2018 A.Y.2009-10,2010-11, 2012-13 to 2014-15 13.7 Going forward, we find in this context, the Hon'ble Pune Tribunal in the case of B.T. Patil& Sons Belgaum Constructions (P.) Ltd. [2013] 34 taxmann.com 97/59 SOT 61 (URO) after referring to decision of the Hon'ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. [2010] 322 ITR 323/189 Taxman 54 has laid down certain parameters for contractors to be eligible for deduction. The said parameters for a contractor to be eligible for deduction are as follows:-- (a) Undertaking financial risk by makin…

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. DEPUTY COMMISSIONER OF INCOME TAX , ITARSI

ITA 312/IND/2018[2012-13]Status: DisposedITAT Indore28 Feb 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…nathji Infrastructure Pvt. Ltd. ITA No.310 to 314/Ind/2018 A.Y.2009-10,2010-11, 2012-13 to 2014-15 13.7 Going forward, we find in this context, the Hon'ble Pune Tribunal in the case of B.T. Patil& Sons Belgaum Constructions (P.) Ltd. [2013] 34 taxmann.com 97/59 SOT 61 (URO) after referring to decision of the Hon'ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. [2010] 322 ITR 323/189 Taxman 54 has laid down certain parameters for contractors to be eligible for deduction. The said parameters for a contractor to be eligible for deduction are as follows:-- (a) Undertaking financial risk by makin…

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

ITA 311/IND/2018[2010-11]Status: DisposedITAT Indore28 Feb 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…nathji Infrastructure Pvt. Ltd. ITA No.310 to 314/Ind/2018 A.Y.2009-10,2010-11, 2012-13 to 2014-15 13.7 Going forward, we find in this context, the Hon'ble Pune Tribunal in the case of B.T. Patil& Sons Belgaum Constructions (P.) Ltd. [2013] 34 taxmann.com 97/59 SOT 61 (URO) after referring to decision of the Hon'ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. [2010] 322 ITR 323/189 Taxman 54 has laid down certain parameters for contractors to be eligible for deduction. The said parameters for a contractor to be eligible for deduction are as follows:-- (a) Undertaking financial risk by makin…

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

ITA 310/IND/2018[2009-10]Status: DisposedITAT Indore28 Feb 2023AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…nathji Infrastructure Pvt. Ltd. ITA No.310 to 314/Ind/2018 A.Y.2009-10,2010-11, 2012-13 to 2014-15 13.7 Going forward, we find in this context, the Hon'ble Pune Tribunal in the case of B.T. Patil& Sons Belgaum Constructions (P.) Ltd. [2013] 34 taxmann.com 97/59 SOT 61 (URO) after referring to decision of the Hon'ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. [2010] 322 ITR 323/189 Taxman 54 has laid down certain parameters for contractors to be eligible for deduction. The said parameters for a contractor to be eligible for deduction are as follows:-- (a) Undertaking financial risk by makin…