What is Chetak Enterprises Pvt. Ltd. v. ACIT ( authority for?

A joint venture or consortium formed solely to obtain government contracts, where the work is executed by the constituent members as per mutually agreed terms, is valid. The ITAT appropriately appreciated evidence in allowing the assessee's claim.

How many judgments cite Chetak Enterprises Pvt. Ltd. v. ACIT (?

24 judgments on BharatTax cite Chetak Enterprises Pvt. Ltd. v. ACIT ( (134 ITD 269), spanning 2019 to 2025.

Which sections of the Income Tax Act does Chetak Enterprises Pvt. Ltd. v. ACIT ( come up under?

It is most often cited in judgments turning on Section 115JB, Section 139(1), Section 142(1), Section 143(3), Section 263, Section 80G.

Chetak Enterprises Pvt. Ltd. v. ACIT ( (134 ITD 269)

SRK CONSTRUCTIONS AND PROJECTS PRIVATE LIMITED,,HYDERABAD vs. DCIT, CIRCLE-3(1),, HYDERABAD

In the result, ITA.No.389/Hyd

ITA 359/HYD/2022[2016-17]Status: DisposedITAT Hyderabad24 Apr 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri LV Bhaskara Reddy, CIT-DR

Section 139(1)Section 143(3)Section 263

…CIT(A) are as under : “VIII). Ground Nos. 2 and 3 in appeal relate to the appellant's claim u/s.801A despite the appellant complying with the condition as required and despite the decision of the ITAT, Visakhapatnam in the case of M/s Transtroy India Ltd., (134 ITD 269). Facts of the case, grounds of appeal, assessment order and submissions of the appellant were perused. It is noted that the disallowance of Rs.4,09,53,977/- was on account of contract being allotted in names Joint Ventures and the same was executed by the appellant being a constituent of the JVs. It is seen from the facts and issues, the decisio…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(2), HYDERABAD vs. SRK CONSTRUCTION PROJECTS PRIVATE LIMITED, HYDERABAD

In the result, ITA.No.389/Hyd

ITA 1415/HYD/2019[2016-17]Status: DisposedITAT Hyderabad24 Apr 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri LV Bhaskara Reddy, CIT-DR

Section 139(1)Section 143(3)Section 263

…CIT(A) are as under : “VIII). Ground Nos. 2 and 3 in appeal relate to the appellant's claim u/s.801A despite the appellant complying with the condition as required and despite the decision of the ITAT, Visakhapatnam in the case of M/s Transtroy India Ltd., (134 ITD 269). Facts of the case, grounds of appeal, assessment order and submissions of the appellant were perused. It is noted that the disallowance of Rs.4,09,53,977/- was on account of contract being allotted in names Joint Ventures and the same was executed by the appellant being a constituent of the JVs. It is seen from the facts and issues, the decisio…

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

…iated the evidence before allowing the claim of the assessee and there is no reason to interfere with the same." Emphasis supplied 3.5.3) The Hon'ble ITAT Visakhapatnam Bench in the case of Transstory (India) Ltd. v. ITO, Ward-2(2), Guntur reported in (2012) 134 ITD 269 (Visakhapatnam) has held that: “8. Having given a thoughtful consideration to the rival submissions and from a careful perusal of the orders of the authorities below and documents placed on record, we find that undisputedly the joint venture or the consortium was formed only to obtain the contract from the Government bodies. At the time of execu…

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

…iated the evidence before allowing the claim of the assessee and there is no reason to interfere with the same." Emphasis supplied 3.5.3) The Hon'ble ITAT Visakhapatnam Bench in the case of Transstory (India) Ltd. v. ITO, Ward-2(2), Guntur reported in (2012) 134 ITD 269 (Visakhapatnam) has held that: “8. Having given a thoughtful consideration to the rival submissions and from a careful perusal of the orders of the authorities below and documents placed on record, we find that undisputedly the joint venture or the consortium was formed only to obtain the contract from the Government bodies. At the time of execu…

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

…iated the evidence before allowing the claim of the assessee and there is no reason to interfere with the same." Emphasis supplied 3.5.3) The Hon'ble ITAT Visakhapatnam Bench in the case of Transstory (India) Ltd. v. ITO, Ward-2(2), Guntur reported in (2012) 134 ITD 269 (Visakhapatnam) has held that: “8. Having given a thoughtful consideration to the rival submissions and from a careful perusal of the orders of the authorities below and documents placed on record, we find that undisputedly the joint venture or the consortium was formed only to obtain the contract from the Government bodies. At the time of execu…

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

…iated the evidence before allowing the claim of the assessee and there is no reason to interfere with the same." Emphasis supplied 3.5.3) The Hon'ble ITAT Visakhapatnam Bench in the case of Transstory (India) Ltd. v. ITO, Ward-2(2), Guntur reported in (2012) 134 ITD 269 (Visakhapatnam) has held that: “8. Having given a thoughtful consideration to the rival submissions and from a careful perusal of the orders of the authorities below and documents placed on record, we find that undisputedly the joint venture or the consortium was formed only to obtain the contract from the Government bodies. At the time of execu…

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

…iated the evidence before allowing the claim of the assessee and there is no reason to interfere with the same." Emphasis supplied 3.5.3) The Hon'ble ITAT Visakhapatnam Bench in the case of Transstory (India) Ltd. v. ITO, Ward-2(2), Guntur reported in (2012) 134 ITD 269 (Visakhapatnam) has held that: “8. Having given a thoughtful consideration to the rival submissions and from a careful perusal of the orders of the authorities below and documents placed on record, we find that undisputedly the joint venture or the consortium was formed only to obtain the contract from the Government bodies. At the time of execu…

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

…iated the evidence before allowing the claim of the assessee and there is no reason to interfere with the same." Emphasis supplied 3.5.3) The Hon'ble ITAT Visakhapatnam Bench in the case of Transstory (India) Ltd. v. ITO, Ward-2(2), Guntur reported in (2012) 134 ITD 269 (Visakhapatnam) has held that: “8. Having given a thoughtful consideration to the rival submissions and from a careful perusal of the orders of the authorities below and documents placed on record, we find that undisputedly the joint venture or the consortium was formed only to obtain the contract from the Government bodies. At the time of execu…

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

…iated the evidence before allowing the claim of the assessee and there is no reason to interfere with the same." Emphasis supplied 3.5.3) The Hon'ble ITAT Visakhapatnam Bench in the case of Transstory (India) Ltd. v. ITO, Ward-2(2), Guntur reported in (2012) 134 ITD 269 (Visakhapatnam) has held that: “8. Having given a thoughtful consideration to the rival submissions and from a careful perusal of the orders of the authorities below and documents placed on record, we find that undisputedly the joint venture or the consortium was formed only to obtain the contract from the Government bodies. At the time of execu…