Bhinmal Contractors Prunett and Land Developers (P.) Ltd. v. ACIT/DCIT-4(1), Mumbai

170 ITD 599Income Tax Appellate Tribunal2018#13578 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2025 to 2025.

Issues it is cited on

section 80ia(13)section 80iabsection 80ia(4)(i)section 8osection 80ia(4)infrastructure facilitydeduction under section 80iadeduction u/s 80iasection 17section 201(1a)section 194csection 80ia

Judgments citing Bhinmal Contractors Prunett and Land Developers (P.) Ltd. v. ACIT/DCIT-4(1), Mumbai

M/S. Shree Balaji Engicons Pvt. Ltd., Belpahar, Jharsuguda vs. DCIT, Central Circle-1(1), 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

…acted merely as a "contractor", rather, we hereby hold that the assessee has acted as a "developer". 1.8.91 The Henhle ITAT Mumbai Bench 'B' in the case of Bhinmal Contractors Prunett and Land Developers (P.) Ltd. v. ACIT/DCIT-4(1), Mumbai reported in [2018] 170 ITD 599 (Mumbai) has held that: “14. Here it is important to mention that the Legislature inserted the word ar between and with effect from 1-4-2002, which is applicable to assessment year 2002-03 onwards. So with effect from the assessment year 2002-03, not only the enterprise (1) developing. (1) operating and maintaining the infrastructure facility sh…

M/S. Shree Balaji Engicons Pvt. Ltd., Belpahar, Jharsuguda vs. ACIT, Central Circle-1(1), 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

…acted merely as a "contractor", rather, we hereby hold that the assessee has acted as a "developer". 1.8.91 The Henhle ITAT Mumbai Bench 'B' in the case of Bhinmal Contractors Prunett and Land Developers (P.) Ltd. v. ACIT/DCIT-4(1), Mumbai reported in [2018] 170 ITD 599 (Mumbai) has held that: “14. Here it is important to mention that the Legislature inserted the word ar between and with effect from 1-4-2002, which is applicable to assessment year 2002-03 onwards. So with effect from the assessment year 2002-03, not only the enterprise (1) developing. (1) operating and maintaining the infrastructure facility sh…

Asst. CIT, Central Circle, Sambalpur, Aayakar Bhawan 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

…acted merely as a "contractor", rather, we hereby hold that the assessee has acted as a "developer". 1.8.91 The Henhle ITAT Mumbai Bench 'B' in the case of Bhinmal Contractors Prunett and Land Developers (P.) Ltd. v. ACIT/DCIT-4(1), Mumbai reported in [2018] 170 ITD 599 (Mumbai) has held that: “14. Here it is important to mention that the Legislature inserted the word ar between and with effect from 1-4-2002, which is applicable to assessment year 2002-03 onwards. So with effect from the assessment year 2002-03, not only the enterprise (1) developing. (1) operating and maintaining the infrastructure facility sh…

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

…acted merely as a "contractor", rather, we hereby hold that the assessee has acted as a "developer". 1.8.91 The Henhle ITAT Mumbai Bench 'B' in the case of Bhinmal Contractors Prunett and Land Developers (P.) Ltd. v. ACIT/DCIT-4(1), Mumbai reported in [2018] 170 ITD 599 (Mumbai) has held that: “14. Here it is important to mention that the Legislature inserted the word ar between and with effect from 1-4-2002, which is applicable to assessment year 2002-03 onwards. So with effect from the assessment year 2002-03, not only the enterprise (1) developing. (1) operating and maintaining the infrastructure facility sh…

ACIT, Central Circle, 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

…acted merely as a "contractor", rather, we hereby hold that the assessee has acted as a "developer". 1.8.91 The Henhle ITAT Mumbai Bench 'B' in the case of Bhinmal Contractors Prunett and Land Developers (P.) Ltd. v. ACIT/DCIT-4(1), Mumbai reported in [2018] 170 ITD 599 (Mumbai) has held that: “14. Here it is important to mention that the Legislature inserted the word ar between and with effect from 1-4-2002, which is applicable to assessment year 2002-03 onwards. So with effect from the assessment year 2002-03, not only the enterprise (1) developing. (1) operating and maintaining the infrastructure facility sh…

ACIT, Central Circle, 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

…acted merely as a "contractor", rather, we hereby hold that the assessee has acted as a "developer". 1.8.91 The Henhle ITAT Mumbai Bench 'B' in the case of Bhinmal Contractors Prunett and Land Developers (P.) Ltd. v. ACIT/DCIT-4(1), Mumbai reported in [2018] 170 ITD 599 (Mumbai) has held that: “14. Here it is important to mention that the Legislature inserted the word ar between and with effect from 1-4-2002, which is applicable to assessment year 2002-03 onwards. So with effect from the assessment year 2002-03, not only the enterprise (1) developing. (1) operating and maintaining the infrastructure facility sh…

ACIT, Central Circle, 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

…acted merely as a "contractor", rather, we hereby hold that the assessee has acted as a "developer". 1.8.91 The Henhle ITAT Mumbai Bench 'B' in the case of Bhinmal Contractors Prunett and Land Developers (P.) Ltd. v. ACIT/DCIT-4(1), Mumbai reported in [2018] 170 ITD 599 (Mumbai) has held that: “14. Here it is important to mention that the Legislature inserted the word ar between and with effect from 1-4-2002, which is applicable to assessment year 2002-03 onwards. So with effect from the assessment year 2002-03, not only the enterprise (1) developing. (1) operating and maintaining the infrastructure facility sh…