Chennai in ACIT v. M/s IndwelLianings Put. Ltd.

313 ITR 118Reported decision#17625 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 80ia(13)section 80ia(4)infrastructure facilitydeduction under section 80iamaterial facts necessary for assessmenttax benefitdeduction u/s 80iamere change of opinionsection 194csection 80iasection 80igross total income

Judgments citing Chennai in ACIT v. M/s IndwelLianings Put. Ltd.

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

…person who enters into a contract with another person eg.Public Works Department or MPRRDA of Government of M.P. for executing works contract, will not be eligible for tax benefit under section 80-IA. 15. ITAT Chennai in ACIT v. M/s IndwelLianings Put. Ltd. 313 ITR 118 2008- TIOL-692-ITAT-MAD held on similar facts that the assessee was doing only contract works, as such the benefit of section 801A cannot be extended to the assessee. It held: “10. It is made abundantly clear that the prescription of section 80-IA shall not apply to a person who executes work contracts entered into with an undertaking or enterpr…

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

…person who enters into a contract with another person eg.Public Works Department or MPRRDA of Government of M.P. for executing works contract, will not be eligible for tax benefit under section 80-IA. 15. ITAT Chennai in ACIT v. M/s IndwelLianings Put. Ltd. 313 ITR 118 2008- TIOL-692-ITAT-MAD held on similar facts that the assessee was doing only contract works, as such the benefit of section 801A cannot be extended to the assessee. It held: “10. It is made abundantly clear that the prescription of section 80-IA shall not apply to a person who executes work contracts entered into with an undertaking or enterpr…

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

…person who enters into a contract with another person eg.Public Works Department or MPRRDA of Government of M.P. for executing works contract, will not be eligible for tax benefit under section 80-IA. 15. ITAT Chennai in ACIT v. M/s IndwelLianings Put. Ltd. 313 ITR 118 2008- TIOL-692-ITAT-MAD held on similar facts that the assessee was doing only contract works, as such the benefit of section 801A cannot be extended to the assessee. It held: “10. It is made abundantly clear that the prescription of section 80-IA shall not apply to a person who executes work contracts entered into with an undertaking or enterpr…

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

…person who enters into a contract with another person eg.Public Works Department or MPRRDA of Government of M.P. for executing works contract, will not be eligible for tax benefit under section 80-IA. 15. ITAT Chennai in ACIT v. M/s IndwelLianings Put. Ltd. 313 ITR 118 2008- TIOL-692-ITAT-MAD held on similar facts that the assessee was doing only contract works, as such the benefit of section 801A cannot be extended to the assessee. It held: “10. It is made abundantly clear that the prescription of section 80-IA shall not apply to a person who executes work contracts entered into with an undertaking or enterpr…

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

…person who enters into a contract with another person eg.Public Works Department or MPRRDA of Government of M.P. for executing works contract, will not be eligible for tax benefit under section 80-IA. 15. ITAT Chennai in ACIT v. M/s IndwelLianings Put. Ltd. 313 ITR 118 2008- TIOL-692-ITAT-MAD held on similar facts that the assessee was doing only contract works, as such the benefit of section 801A cannot be extended to the assessee. It held: “10. It is made abundantly clear that the prescription of section 80-IA shall not apply to a person who executes work contracts entered into with an undertaking or enterpr…

Chennai in ACIT v. M/s IndwelLianings Put. Ltd. (313 ITR 118) — Cited in 5 Judgments | BharatTax