CIT v. Bergar Paints

138 Taxmann 586Reported decision#22468 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 254Section 80IASection 80IA(13)Section 80IA(4)

Issues it is cited on

section 80ia(13)set off of lossessection 80ia(4)infrastructure facilitydeduction under section 80iadeduction u/s 80iasection 80iasection 80ireasoned ordersection 254speaking ordersection 80

Judgments citing CIT v. Bergar Paints

Dy. Commissioner of Income Tax, Circle-2(1), Hyderabad vs. Koya and Company Construction Limited, Hyderabad

In the result, all the appeals of Revenue are partly allowed

ITA 918/HYD/2019[2005-06]Status: DisposedITAT Hyderabad16 Jan 2025AY 2005-06

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Shri Rahul Singhania, Sr.D.R
Section 143(2)Section 143(3)Section 254Section 801ASection 801A(4)Section 80I

…Koya and Company Construction Limited आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER ITA Nos.916 to 918/Hyd/2019 Assessment Years: 2003-04 to 2005-06 The Deputy Commissioner of Income Tax, Circle – 2(1), Hyderabad. Vs. M/s. Koya and Company Construction Limited, (Formerly known as M/s. Koya and Company Construction Private Limited, Hyderabad. (Appellant) PAN : AACCK3240R (Respondent) Assessee by: Shri K.C. Devdas, C.A. Revenue by: Shri Rahul Singhania, Sr.D.R Date o…

Dy. Commissioner of Income Tax, Circle-2(1), Hyderabad vs. Koya and Company Construction Limited, Hyderabad

In the result, all the appeals of Revenue are partly allowed

ITA 917/HYD/2019[2004-05]Status: DisposedITAT Hyderabad16 Jan 2025AY 2004-05

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Shri Rahul Singhania, Sr.D.R
Section 143(2)Section 143(3)Section 254Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER ITA Nos.916 to 918/Hyd/2019 Assessment Years: 2003-04 to 2005-06 | The Deputy Commissioner of Income Tax, Circle – 2(1), Hyderabad. Vs. M/s. Koya and Company Construction Limited, (Formerly known as M/s. Koya and Company Construction Private Limited, Hyderabad. (Appellant) PAN : AACCK3240R (Respondent) Assessee by: Shri K.C. Devdas, C.A. Revenue by: Shri Rahul Singhania, Sr.D.R Date of hearing: 02.01.2025 Date of pronoun…

Dy. Commissioner of Income Tax, Circle-2(1), Hyderabad vs. Koya and Company Construction Limited, Hyderabad

In the result, all the appeals of Revenue are partly allowed for statistical purposes

ITA 916/HYD/2019[2003-04]Status: DisposedITAT Hyderabad16 Jan 2025AY 2003-04

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Shri Rahul Singhania, Sr.D.R
Section 143(2)Section 143(3)Section 254Section 801ASection 801A(4)Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER ITA Nos.916 to 918/Hyd/2019 Assessment Years: 2003-04 to 2005-06 The Deputy Commissioner of Vs. M/s. Koya and Company Income Tax, Construction Limited, Circle – 2(1), (Formerly known as M/s. Hyderabad. Koya and Company Construction Private Limited, Hyderabad. PAN : AACCK3240R (Appellant) (Respondent) Assessee by: Shri K.C. Devdas, C.A. Revenue by: Shri Rahul Singhania, Sr.D.R Date of hearing: 02.01.2025 Date of pronouncem…

CIT v. Bergar Paints (138 Taxmann 586) — Cited in 3 Judgments | BharatTax