What is CIT v. ABG Heavy Industries Ltd. authority for?

The Assessing Officer cannot deny a Section 80IA deduction by merely asserting that the assessee is not a "developer" without considering the relevant agreements and facts. Entitlement to Section 80IA deduction requires a thorough examination of the assessee's role as a developer.

How many judgments cite CIT v. ABG Heavy Industries Ltd.?

229 judgments on BharatTax cite CIT v. ABG Heavy Industries Ltd. (322 ITR 323), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. ABG Heavy Industries Ltd. come up under?

It is most often cited in judgments turning on Section 80IA, Section 80P(2)(d), Section 80P(2)(a)(i), Section 80P(4), Section 80IA(4), Section 143(1).

CIT v. ABG Heavy Industries Ltd. (322 ITR 323)

Welspun Projects Ltd.(Formerly Known As Msk Projects (India) Ltd.), Baroda vs. The Dy.CIT, Range-4, Baroda

In the result, both appeals of the assessee are allowed

ITA 225/AHD/2014[2006-07]Status: DisposedITAT Ahmedabad08 Oct 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

For Appellant: Shri Vartik Chokshi with Shri Biren Shah, ARFor Respondent: Smt.Aparna M. Agrawal, DR

Section 143(3)Section 148Section 80I

…013 in the case of M/s. TRG Industries P. Ltd. in ITA Nos. 433 etc./Asr/2009. In the case of M/s. TRG Industries P. Ltd. similar facts were involved and the Hon'ble Tribunal has considered various decided cases as under: (1) CIT vs. ABG Heavy Industries Ltd., 322 ITR 323 (Bom.) (2) Patel Engineering Ltd. vs. DCIT, 84 TTJ 646 (Mum.) (3) DCIT vs. Intercontinental Consultants & Technocrats (P) Ltd, 22 SOT 259 (Del.) (4) ACIT vs. Bharat Udyog Ltd., 123 TTJ 689 (Mum.) (5) Koya & Co. Construction P. Ltd. vs. ACIT, 51 SOT 203 (Hyd.) (6) Om Metal Infra Projects Ltd. vs. CIT, 26 DTR 359 (Jaipur) (7) Ayush Ajay Constructio…

Welspun Projects Ltd.(Formerly Known As Msk Projects (India) Ltd.), Baroda vs. The Income Tax Officer, Ward-4(1), Baroda

In the result, both appeals of the assessee are allowed

ITA 1864/AHD/2013[2005-06]Status: DisposedITAT Ahmedabad08 Oct 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

For Appellant: Shri Vartik Chokshi with Shri Biren Shah, ARFor Respondent: Smt.Aparna M. Agrawal, DR

Section 143(3)Section 148Section 80I

…013 in the case of M/s. TRG Industries P. Ltd. in ITA Nos. 433 etc./Asr/2009. In the case of M/s. TRG Industries P. Ltd. similar facts were involved and the Hon'ble Tribunal has considered various decided cases as under: (1) CIT vs. ABG Heavy Industries Ltd., 322 ITR 323 (Bom.) (2) Patel Engineering Ltd. vs. DCIT, 84 TTJ 646 (Mum.) (3) DCIT vs. Intercontinental Consultants & Technocrats (P) Ltd, 22 SOT 259 (Del.) (4) ACIT vs. Bharat Udyog Ltd., 123 TTJ 689 (Mum.) (5) Koya & Co. Construction P. Ltd. vs. ACIT, 51 SOT 203 (Hyd.) (6) Om Metal Infra Projects Ltd. vs. CIT, 26 DTR 359 (Jaipur) (7) Ayush Ajay Constructio…

Deputy Commissioner of Income-Tax vs. M/S. Parwani Builders, Pune

In the result, Revenue’s appeal is dismissed

ITA 924/PUN/2016[2012-13]Status: DisposedITAT Pune25 May 2018AY 2012-13

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.924/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2012-13 वष"

For Appellant: Shri V.S. RawatFor Respondent: Shri Achal Sharma

Section 194CSection 80I

…e A.Yrs. 2008-09, 2009-10, 2010-11 and 2011-12 respectively. The Tribunal in the previous assessment years decided the issue in favour of the assessee by following the decision of (1) Hon'ble Bombay High Court in the case of CIT vs. ABG Heavy Industries Ltd 322 ITR 323 (2) decision of the Tribunal in the case of BT PATIL & Sons, Belgaum Constructions Pvt. Ltd., vs. ACIT. 5. Now the Revenue is in appeal before the Tribunal challenging the order of CIT(A) with the grounds mentioned above. 6. Before us, at the outset, Shri V.S. Rawat, Ld. Counsel for the assessee submitted that the issue raised in this appeal i…

M/S Adhunik Infrastructure Pvt. Ltd., Kolkata vs. JCIT, RG-10, Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 1281/KOL/2015[2010-2011]Status: DisposedITAT Kolkata23 May 2018AY 2010-2011

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.1281 /Kol/2015 Assessment Year : 2010-11

For Appellant: Shri Miraj D.Shah, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT, Sr.Dr

Section 143(3)Section 80I

…structure by itself. Assessee has carried out the work (a) in the capacity of "Developer" and not as a mere works contractor for labour and services. Assessee had also referred the Bombay High Court Judgment in the case of CIT vs ABG Heavy Industries Limited (322 ITR 323). Assessee had also referred the case of Om Metals Infraprojects vs CIT (ITAT Jaipur), CIT vs Glenmark Pharmaceuticals Ltd. (324 ITR 199), Lakshmi Civil Engineering Pvt. Ltd. Vs Addl. CIT, range II, Kolhapur, ITAT Pune Bench, ACIT vs Bharat Udyog Limited (2008) 24 SOT 412 and KMC Construction Limited vs CIT (ITAT Hyderabad).” 6.The ld AO observe…

M/S/ Rashmi Metaliks Ltd., Kolkata vs. A/DCIT, CC-2(2), Kolkata

In the result, appeals of the assessee are allowed

ITA 816/KOL/2017[2012-13]Status: DisposedITAT Kolkata02 May 2018AY 2012-13

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri A.T.Varkey, Jm ]

For Appellant: Shri A.K.Tulsiyan, FCAFor Respondent: Shri G.Mallikarjuna, CIT(DR)

Section 132Section 153ASection 263Section 801A(4)Section 80ISection 80l

…ounsel for the assessee submitted that, it is very clear from the above clause that the assessee is bearing the expenses of maintenance of the sidings. Even otherwise he submits that the Hon'ble Bombay High Court in case of CIT v. ABG Heavy Industries Limited 322 ITR 323(Bom) has held that: - ''Deduction under section 80-IA is available to an enterprise which (i) develops; or (ii) operates and maintains; or (iii) develops, maintains and operates that infrastructure facility inasmuch as subsequent amendment to section 80-IA(4) has made it clear that three conditions of development, operation and maintenance were…

M/S/ Rashmi Metaliks Ltd., Kolkata vs. A/DCIT, CC-2(2), Kolkata

In the result, appeals of the assessee are allowed

ITA 815/KOL/2017[2011-12]Status: DisposedITAT Kolkata02 May 2018AY 2011-12

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri A.T.Varkey, Jm ]

For Appellant: Shri A.K.Tulsiyan, FCAFor Respondent: Shri G.Mallikarjuna, CIT(DR)

Section 132Section 153ASection 263Section 801A(4)Section 80ISection 80l

…ounsel for the assessee submitted that, it is very clear from the above clause that the assessee is bearing the expenses of maintenance of the sidings. Even otherwise he submits that the Hon'ble Bombay High Court in case of CIT v. ABG Heavy Industries Limited 322 ITR 323(Bom) has held that: - ''Deduction under section 80-IA is available to an enterprise which (i) develops; or (ii) operates and maintains; or (iii) develops, maintains and operates that infrastructure facility inasmuch as subsequent amendment to section 80-IA(4) has made it clear that three conditions of development, operation and maintenance were…

M/S/ Rashmi Metaliks Ltd., Kolkata vs. A/DCIT, CC-2(2), Kolkata

In the result, appeals of the assessee are allowed

ITA 814/KOL/2017[2010-11]Status: DisposedITAT Kolkata02 May 2018AY 2010-11

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri A.T.Varkey, Jm ]

For Appellant: Shri A.K.Tulsiyan, FCAFor Respondent: Shri G.Mallikarjuna, CIT(DR)

Section 132Section 153ASection 263Section 801A(4)Section 80ISection 80l

…ounsel for the assessee submitted that, it is very clear from the above clause that the assessee is bearing the expenses of maintenance of the sidings. Even otherwise he submits that the Hon'ble Bombay High Court in case of CIT v. ABG Heavy Industries Limited 322 ITR 323(Bom) has held that: - ''Deduction under section 80-IA is available to an enterprise which (i) develops; or (ii) operates and maintains; or (iii) develops, maintains and operates that infrastructure facility inasmuch as subsequent amendment to section 80-IA(4) has made it clear that three conditions of development, operation and maintenance were…

M/S/ Rashmi Metaliks Ltd., Kolkata vs. A/DCIT, CC-2(2), Kolkata

In the result, appeals of the assessee are allowed

ITA 813/KOL/2017[2009-10]Status: DisposedITAT Kolkata02 May 2018AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri A.T.Varkey, Jm ]

For Appellant: Shri A.K.Tulsiyan, FCAFor Respondent: Shri G.Mallikarjuna, CIT(DR)

Section 132Section 153ASection 263Section 801A(4)Section 80ISection 80l

…ounsel for the assessee submitted that, it is very clear from the above clause that the assessee is bearing the expenses of maintenance of the sidings. Even otherwise he submits that the Hon'ble Bombay High Court in case of CIT v. ABG Heavy Industries Limited 322 ITR 323(Bom) has held that: - ''Deduction under section 80-IA is available to an enterprise which (i) develops; or (ii) operates and maintains; or (iii) develops, maintains and operates that infrastructure facility inasmuch as subsequent amendment to section 80-IA(4) has made it clear that three conditions of development, operation and maintenance were…

Backbone Arss Jv, Bhubaneswar vs. ITO, Ward-4(3), Bhubaneswar

In the result, appeals of the assessee i

ITA 88/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

…lfilled all the conditions for entitlement of deduction, even viewing from the point of view of Explanation so inserted by the Finance Act, 2009. This issue is also covered by the decision of Hon’ble Bombay High Court in the case of ABG Heavy Industries Ltd., 322 ITR 323, wherein the Hon’ble Bombay High Court held as under :- 9 ITA Nos.81-89/CTK/2018 & ITA Nos.111-121/CTK/2018 "Right from 1996, the CBDT was seized with the question, as to whether infrastructure facilities developed under a BOLT project would qualify for exemption under section 80-IA. The first circular in that regard was issued on 23-1-1996, whi…

Patel-Arss Jv, Bhubaneswar vs. ITO, Ward-4(3), Bhubaneswar

In the result, appeals of the assessee i

ITA 87/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

…lfilled all the conditions for entitlement of deduction, even viewing from the point of view of Explanation so inserted by the Finance Act, 2009. This issue is also covered by the decision of Hon’ble Bombay High Court in the case of ABG Heavy Industries Ltd., 322 ITR 323, wherein the Hon’ble Bombay High Court held as under :- 9 ITA Nos.81-89/CTK/2018 & ITA Nos.111-121/CTK/2018 "Right from 1996, the CBDT was seized with the question, as to whether infrastructure facilities developed under a BOLT project would qualify for exemption under section 80-IA. The first circular in that regard was issued on 23-1-1996, whi…

Niraj-Arss Jv, Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, appeals of the assessee i

ITA 86/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

…lfilled all the conditions for entitlement of deduction, even viewing from the point of view of Explanation so inserted by the Finance Act, 2009. This issue is also covered by the decision of Hon’ble Bombay High Court in the case of ABG Heavy Industries Ltd., 322 ITR 323, wherein the Hon’ble Bombay High Court held as under :- 9 ITA Nos.81-89/CTK/2018 & ITA Nos.111-121/CTK/2018 "Right from 1996, the CBDT was seized with the question, as to whether infrastructure facilities developed under a BOLT project would qualify for exemption under section 80-IA. The first circular in that regard was issued on 23-1-1996, whi…

Arss-Gvr Jv, Bhubaneswar vs. ITO, Ward-4(3), Bhubaneswar

In the result, appeals of the assessee i

ITA 85/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

…lfilled all the conditions for entitlement of deduction, even viewing from the point of view of Explanation so inserted by the Finance Act, 2009. This issue is also covered by the decision of Hon’ble Bombay High Court in the case of ABG Heavy Industries Ltd., 322 ITR 323, wherein the Hon’ble Bombay High Court held as under :- 9 ITA Nos.81-89/CTK/2018 & ITA Nos.111-121/CTK/2018 "Right from 1996, the CBDT was seized with the question, as to whether infrastructure facilities developed under a BOLT project would qualify for exemption under section 80-IA. The first circular in that regard was issued on 23-1-1996, whi…

Arss Triveni Jv, Bhubaneswar vs. DCIT, Circle-4(1), Bhubaneswar

In the result, appeals of the assessee i

ITA 84/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

…lfilled all the conditions for entitlement of deduction, even viewing from the point of view of Explanation so inserted by the Finance Act, 2009. This issue is also covered by the decision of Hon’ble Bombay High Court in the case of ABG Heavy Industries Ltd., 322 ITR 323, wherein the Hon’ble Bombay High Court held as under :- 9 ITA Nos.81-89/CTK/2018 & ITA Nos.111-121/CTK/2018 "Right from 1996, the CBDT was seized with the question, as to whether infrastructure facilities developed under a BOLT project would qualify for exemption under section 80-IA. The first circular in that regard was issued on 23-1-1996, whi…

Bhinmal Contractors Property & Land Developers P. Ltd, Mumbai vs. ACIT 4(1), Mumbai

In the result, appeals are allowed in terms indicated hereinabove

ITA 7207/MUM/2012[2008-09]Status: DisposedITAT Mumbai26 Apr 2018AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm

Section 143(3)Section 194CSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM ITA No.7083/Mum/2013 (Assessment Year :2009-10) ITA No.1420/Mum/2015 (Assessment Year :2007-08) M/s. Bhinmal Contractors Vs. ACIT / DCIT – 4(1) Property and Land Developers Mumbai Pvt.Ltd., Mohanlal Jain & Co., Chartered Accountants 10, Chartered House Ground Floor, Dr. C.H.Street Marine Lines Mumbai – 400 002 PAN/GIR No.AABCB4536C Appellant) .. Respondent) Assessee by Shri Sanjay Kapadia Revenue by Shri T.A. Khan Date of Hearing 20/03/2018 Date of Pronouncement 26/04/2018 आदेश / O R D E R PER R.C.SHARM…

Income-Tax Officer vs. M/S. Sneus Hydel Pvt. Ltd., & R.J. Shah Co., (Jv), Pune

In the result, both the appeal of Revenue and Cross Objections of assessee are dismissed

ITA 948/PUN/2014[2005-06]Status: DisposedITAT Pune28 Mar 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.948/Pun/2014 यििाारण वषा / Assessment Year : 2005-06 The Income Tax Officer, अऩीऱाथी/Appellant Ward 3(4), Pune …. Vs.

For Appellant: Shri Ajay Modi

Section 143(3)Section 147Section 148Section 194CSection 80ISection 80l

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.948/PUN/2014 यििाारण वषा / Assessment Year : 2005-06 The Income Tax Officer, अऩीऱाथी/Appellant Ward 3(4), Pune …. Vs. M/s. Sneus Hydel Pvt. Ltd. & R.J. Shah Co. (JV), Rahul Complex, E-20, 4th Floor, Jai Bhawani Bus Stop, …. प्रत्यथी / Respondent Paud Rd, Pune - 411038 PAN: ABCFS0064R प्रत्याक्षेप सं./CO No.10/PUN/2016 यििाारण वषा / Assessment Year : 200…

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1811/PUN/2014[2012-13]Status: DisposedITAT Pune23 Mar 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /

Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

…htra to undertake the projects for which assessee has claimed deduction u/s 80IA(4) of the I.T. Act. 3. On the facts and in the circumstances of the case, the CIT(A) has erred in relying on the decision in the case of CIT vs. ABG Heavy Industries Ltd. (2010) (322 ITR 323) (Bom.) when facts of the case are different. 4. On the facts and in the circumstances of the case, the CIT(A) has erred in facts in ignoring the instruction No.3 of 2008 giving clarification in respect of the provisions of the Finance Act, 2007 wherein clarification in respect of "Developer and Contractor" is also given. It is specifically state…

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1810/PUN/2014[2011-12]Status: DisposedITAT Pune23 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /

Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

…htra to undertake the projects for which assessee has claimed deduction u/s 80IA(4) of the I.T. Act. 3. On the facts and in the circumstances of the case, the CIT(A) has erred in relying on the decision in the case of CIT vs. ABG Heavy Industries Ltd. (2010) (322 ITR 323) (Bom.) when facts of the case are different. 4. On the facts and in the circumstances of the case, the CIT(A) has erred in facts in ignoring the instruction No.3 of 2008 giving clarification in respect of the provisions of the Finance Act, 2007 wherein clarification in respect of "Developer and Contractor" is also given. It is specifically state…

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1809/PUN/2014[2010-11]Status: DisposedITAT Pune23 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /

Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

…htra to undertake the projects for which assessee has claimed deduction u/s 80IA(4) of the I.T. Act. 3. On the facts and in the circumstances of the case, the CIT(A) has erred in relying on the decision in the case of CIT vs. ABG Heavy Industries Ltd. (2010) (322 ITR 323) (Bom.) when facts of the case are different. 4. On the facts and in the circumstances of the case, the CIT(A) has erred in facts in ignoring the instruction No.3 of 2008 giving clarification in respect of the provisions of the Finance Act, 2007 wherein clarification in respect of "Developer and Contractor" is also given. It is specifically state…

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1808/PUN/2014[2009-10]Status: DisposedITAT Pune23 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /

Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

…htra to undertake the projects for which assessee has claimed deduction u/s 80IA(4) of the I.T. Act. 3. On the facts and in the circumstances of the case, the CIT(A) has erred in relying on the decision in the case of CIT vs. ABG Heavy Industries Ltd. (2010) (322 ITR 323) (Bom.) when facts of the case are different. 4. On the facts and in the circumstances of the case, the CIT(A) has erred in facts in ignoring the instruction No.3 of 2008 giving clarification in respect of the provisions of the Finance Act, 2007 wherein clarification in respect of "Developer and Contractor" is also given. It is specifically state…

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1807/PUN/2014[2008-09]Status: DisposedITAT Pune23 Mar 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /

Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

…htra to undertake the projects for which assessee has claimed deduction u/s 80IA(4) of the I.T. Act. 3. On the facts and in the circumstances of the case, the CIT(A) has erred in relying on the decision in the case of CIT vs. ABG Heavy Industries Ltd. (2010) (322 ITR 323) (Bom.) when facts of the case are different. 4. On the facts and in the circumstances of the case, the CIT(A) has erred in facts in ignoring the instruction No.3 of 2008 giving clarification in respect of the provisions of the Finance Act, 2007 wherein clarification in respect of "Developer and Contractor" is also given. It is specifically state…

CIT v. ABG Heavy Industries Ltd.

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Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur

Assistant Commissioner Income-Tax vs. D.M. Corporation Pvt. Ltd., Kolhapur