CIT v. Oriental Structural Engineers Pvt. Ltd.

216 Taxmann 92High Court2013#1731 most cited

What is CIT v. Oriental Structural Engineers Pvt. Ltd. authority for?

A joint venture formed solely to secure a contract, with each partner having a distinctly outlined scope of work and individual responsibility, is not considered an 'Association of Persons' for income tax purposes.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Oriental Structural Engineers · Oriental Structural Engineers Pvt. Ltd. · 374 ITR 35 · 216 Taxmann 92 · Joint Venture · Association of Persons · AoP · distinct scope of work · taxability of JV · not AoP

Also reported as

374 ITR 35

Issues it is cited on

section 36(i)short deduction of tdssection 10(2)section 43asection 36(1)(viii)strategic investmentdisallowance under section 40(a)(ia)section 80ia(4)infrastructure facilitysection 194jsection 10(34)business expediency

Judgments citing CIT v. Oriental Structural Engineers Pvt. Ltd.

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2480/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEWDELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITANo.2478/DEL/2011 (AssessmentYear:2005-06) ITA No.2480/DEL/2011 (Assessment Year: 2007-08) DCIT, Circle 6, vs. M/s. Sahara India Mass Communication Ltd., New Delhi. Sahara India Point, CTS-40/44, S.V. Road, Goregaon (W), Mumbai. (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Kunal Pandey, Advocate Shri Shivam Kansal, CA REVENUE BY : Ms. Monika Singh, CIT DR. Date of Hearing : 28.01.2026 Date of Order : 15.04.2026 O R D E R PER S. RIFAUR…

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2479/DEL/2011[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEWDELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITANo.2478/DEL/2011 (AssessmentYear:2005-06) ITA No.2480/DEL/2011 (Assessment Year: 2007-08) DCIT, Circle 6, vs. M/s. Sahara India Mass Communication Ltd., New Delhi. Sahara India Point, CTS-40/44, S.V. Road, Goregaon (W), Mumbai. (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Kunal Pandey, Advocate Shri Shivam Kansal, CA REVENUE BY : Ms. Monika Singh, CIT DR. Date of Hearing : 28.01.2026 Date of Order : 15.04.2026 O R D E R PER S. RIFAUR…

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2478/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Apr 2026AY 2005-06

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEWDELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITANo.2478/DEL/2011 (AssessmentYear:2005-06) ITA No.2480/DEL/2011 (Assessment Year: 2007-08) DCIT, Circle 6, vs. M/s. Sahara India Mass Communication Ltd., New Delhi. Sahara India Point, CTS-40/44, S.V. Road, Goregaon (W), Mumbai. (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Kunal Pandey, Advocate Shri Shivam Kansal, CA REVENUE BY : Ms. Monika Singh, CIT DR. Date of Hearing : 28.01.2026 Date of Order : 15.04.2026 O R D E R PER S. RIFAUR…

SIEMENS AKTIENGESELLSCHAFT,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 2153/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 Jun 2024AY 2009-10

Bench: SHRI B R BASKARAN (Accountant Member), SHRI AMIT SHUKLA (Judicial Member)

Section 144CSection 144C(5)Section 153Section 9(1)(vi)

…facts of the assessee’s case and therefore, it cannot be held that this contract resulted into any kind of AoP. 33. Reliance was also placed on the decision of the Hon’ble Delhi High Court in the case of CIT vs. Oriental Structural Engineers (P.) Ltd. [2015] 374 ITR 35 (Delhi) which has relied on the Principles laid down in Linde AG (supra), and has held that JV was not an association of persons and liable to be taxed on that basis. 34. Now coming to the decision of Hyundai Rotem Co., which has been heavily relied upon by the revenue authorities, wherein similar issue was involved if the question of formation of…

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7433/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2013-14 AND Asstt. Year 2014-15 PTC India Financial Vs. DCIT, Services Ltd., Circle-19(1) & (2), 7th Floor, MTNL Building, New Delhi 8, Bhikaji Cama Place, New Delhi – 110 066 PAN AAECP0501C (Appellant) (Respondent) Astt. Year: 2013-14 ACIT, Vs. PTC India Financial Services Ltd., Circle-19(2), 7th Floor, MTNL Building, Room No. 221, 6, Bhikaji Cama Place, C.R. Building, New Delhi – 110 066 I.P. Estate PAN AAECP0501C New Delhi. (Appellant) (Respondent)…

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7273/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2013-14 AND Asstt. Year 2014-15 PTC India Financial Vs. DCIT, Services Ltd., Circle-19(1) & (2), 7th Floor, MTNL Building, New Delhi 8, Bhikaji Cama Place, New Delhi – 110 066 PAN AAECP0501C (Appellant) (Respondent) Astt. Year: 2013-14 ACIT, Vs. PTC India Financial Services Ltd., Circle-19(2), 7th Floor, MTNL Building, Room No. 221, 6, Bhikaji Cama Place, C.R. Building, New Delhi – 110 066 I.P. Estate PAN AAECP0501C New Delhi. (Appellant) (Respondent)…

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2175/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2013-14 AND Asstt. Year 2014-15 PTC India Financial Vs. DCIT, Services Ltd., Circle-19(1) & (2), 7th Floor, MTNL Building, New Delhi 8, Bhikaji Cama Place, New Delhi – 110 066 PAN AAECP0501C (Appellant) (Respondent) Astt. Year: 2013-14 ACIT, Vs. PTC India Financial Services Ltd., Circle-19(2), 7th Floor, MTNL Building, Room No. 221, 6, Bhikaji Cama Place, C.R. Building, New Delhi – 110 066 I.P. Estate PAN AAECP0501C New Delhi. (Appellant) (Respondent)…

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2162/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2013-14 AND Asstt. Year 2014-15 PTC India Financial Vs. DCIT, Services Ltd., Circle-19(1) & (2), 7th Floor, MTNL Building, New Delhi 8, Bhikaji Cama Place, New Delhi – 110 066 PAN AAECP0501C (Appellant) (Respondent) Astt. Year: 2013-14 ACIT, Vs. PTC India Financial Services Ltd., Circle-19(2), 7th Floor, MTNL Building, Room No. 221, 6, Bhikaji Cama Place, C.R. Building, New Delhi – 110 066 I.P. Estate PAN AAECP0501C New Delhi. (Appellant) (Respondent)…

TAPI JWIL JV,NEW DELHI vs. ITO, WARD-62(4), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4873/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 6722/Del/2018 : Asstt. Year : 2014-15 Ita No. 4873/Del/2019 : Asstt. Year : 2014-15 Tapi Jwil Jv, Vs Income Tax Officer, C/O C. S. Anand, Adv., Ward-62(4), 104, Pankaj Tower, 10, L.S.C. New Delhi Savita Vihar, Delhi-110092 (Appellant) (Respondent) Pan No. Aadat3744J Assessee By : Sh. C. S. Anand, Adv. Revenue By : Sh. Amitabh K. Sinha, Cit-Dr Date Of Hearing: 18.07.2023 Date Of Pronouncement: 16.10.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. C. S. Anand, AdvFor Respondent: Sh. Amitabh K. Sinha, CIT-DR
Section 271GSection 40A(2)(b)Section 928BSection 92D

…the structuring of the JV provisions of Section 40A(2)(b) are not attracted in the given facts and circumstances of the instant case. 9. Reliance is being placed on the judgment of the Hon'ble Delhi High Court in CIT Vs. Oriental Structural Engineers & Ors.(374 ITR 35) wherein it was held – “dismissing the appeals, that the concurrent findings were that the joint venture was formed only to secure the contract, in terms of which the scope of each joint venture partner's task was distinctly outlined. Further, the entire work was split between the two joint venture partners, they completed the task through sub-con…

TAPI JWIL JV,NEW DELHI vs. ITO, WARD-62(4), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 6722/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 6722/Del/2018 : Asstt. Year : 2014-15 Ita No. 4873/Del/2019 : Asstt. Year : 2014-15 Tapi Jwil Jv, Vs Income Tax Officer, C/O C. S. Anand, Adv., Ward-62(4), 104, Pankaj Tower, 10, L.S.C. New Delhi Savita Vihar, Delhi-110092 (Appellant) (Respondent) Pan No. Aadat3744J Assessee By : Sh. C. S. Anand, Adv. Revenue By : Sh. Amitabh K. Sinha, Cit-Dr Date Of Hearing: 18.07.2023 Date Of Pronouncement: 16.10.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. C. S. Anand, AdvFor Respondent: Sh. Amitabh K. Sinha, CIT-DR
Section 271GSection 40A(2)(b)Section 928BSection 92D

…the structuring of the JV provisions of Section 40A(2)(b) are not attracted in the given facts and circumstances of the instant case. 9. Reliance is being placed on the judgment of the Hon'ble Delhi High Court in CIT Vs. Oriental Structural Engineers & Ors.(374 ITR 35) wherein it was held – “dismissing the appeals, that the concurrent findings were that the joint venture was formed only to secure the contract, in terms of which the scope of each joint venture partner's task was distinctly outlined. Further, the entire work was split between the two joint venture partners, they completed the task through sub-con…

THE LAKE PALACE HOTELS & MOTELSPRIVATE LIMITED,UDAIPUR vs. PCIT,CIRCLE-2, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 52/JODH/2022[2017-18]Status: DisposedITAT Jodhpur27 Sept 2023AY 2017-18
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 36(1)(va)Section 43

…mpanies. Which carry on the same business/industry, being a strategic investment made with business motive. (Underlined for emphasis) For this proposition, we rely on the judgement of the Delhi High Court in the case of Oriental Structure Engineers Pvt. Ltd.(216 Taxmann 92) in which it is held that where the assesse had made investments in share of Subsidiaries on the principal of commercial expediency and with a view to achieve business objective and not for the purpose of earning dividend simplicitor then no disallowance u/s 14A is warranted. Your honour has, indeed, been satisfied that no dividend has been r…

THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR vs. M/S. KALPARATRU POWER TRANSMISSION LIMITED,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2853/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2012-13
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member ITA No. 2471 & 2853/Ahd/2017 & Assessment Years 2012-13 & 2013-14 Kalpataru Power The DCIT, Gandhinagar Transmission Ltd. 101, Circle, Gandhinagar Part III, GIDC Estate, Vs Sector 28, Gandhinagar, Gujarat-382028 PAN: AAACK8387R Kalpataru Power Transmission Ltd. 101, The DCIT, Gandhinagar Vs Part III, GIDC Estate, Circle, Gandhinagar Sector 28, Gandhinagar, Gujarat-382028 (Appellant) PAN: AAACK8387R (Respondent) Appellant by : Shri Milin Mehta, A.R. Respondent b…

KALPATARU POWER TRANSMISSION LTD.,,GANDHINAGAR vs. THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2472/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2013-14
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member ITA No. 2471 & 2853/Ahd/2017 & Assessment Years 2012-13 & 2013-14 Kalpataru Power The DCIT, Gandhinagar Transmission Ltd. 101, Circle, Gandhinagar Part III, GIDC Estate, Vs Sector 28, Gandhinagar, Gujarat-382028 PAN: AAACK8387R Kalpataru Power Transmission Ltd. 101, The DCIT, Gandhinagar Vs Part III, GIDC Estate, Circle, Gandhinagar Sector 28, Gandhinagar, Gujarat-382028 (Appellant) PAN: AAACK8387R (Respondent) Appellant by : Shri Milin Mehta, A.R. Respondent b…

KALPATARU POWER TRANSMISSION LTD.,,GANDHINAGAR vs. THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2471/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2012-13
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member ITA No. 2471 & 2853/Ahd/2017 & Assessment Years 2012-13 & 2013-14 Kalpataru Power The DCIT, Gandhinagar Transmission Ltd. 101, Circle, Gandhinagar Part III, GIDC Estate, Vs Sector 28, Gandhinagar, Gujarat-382028 PAN: AAACK8387R Kalpataru Power Transmission Ltd. 101, The DCIT, Gandhinagar Vs Part III, GIDC Estate, Circle, Gandhinagar Sector 28, Gandhinagar, Gujarat-382028 (Appellant) PAN: AAACK8387R (Respondent) Appellant by : Shri Milin Mehta, A.R. Respondent b…

DCM LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-3, NEW DELHI

ITA 603/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Dec 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri V.P. Gupta, Advocate a/wFor Respondent: Ms. Yagyasaini Kakkar, CIT-DR
Section 115JSection 143(3)Section 14ASection 271(1)(c)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI RAVISH SOOD, JUDICIAL MEMBER I.T.A. No.183/DEL/2019 Assessment Year 2013-14 Addl. CIT, Special Range-3, vs. DCM Ltd., New Delhi. 601, Vikrant Tower, Rajendra Place, New Delhi. PAN: AAACD1012E (Appellant) (Respondent) I.T.A. No.603/DEL/2019 Assessment Year 2013-14 DCM Ltd., vs. Addl. CIT, 601, Vikrant Tower, Special Range-3, Rajendra Place, New Delhi New Delhi. TAN/PAN: AAACD1012E (Appellant) (Respondent) Appellant by: Shri V.P. Gupta, Advocate a/w Shri Anunav Kumar, Advocate. Respondent by: Ms. Yagyasai…

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DCM LTD., NEW DELHI

ITA 183/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Dec 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri V.P. Gupta, Advocate a/wFor Respondent: Ms. Yagyasaini Kakkar, CIT-DR
Section 115JSection 143(3)Section 14ASection 271(1)(c)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI RAVISH SOOD, JUDICIAL MEMBER I.T.A. No.183/DEL/2019 Assessment Year 2013-14 Addl. CIT, Special Range-3, vs. DCM Ltd., New Delhi. 601, Vikrant Tower, Rajendra Place, New Delhi. PAN: AAACD1012E (Appellant) (Respondent) I.T.A. No.603/DEL/2019 Assessment Year 2013-14 DCM Ltd., vs. Addl. CIT, 601, Vikrant Tower, Special Range-3, Rajendra Place, New Delhi New Delhi. TAN/PAN: AAACD1012E (Appellant) (Respondent) Appellant by: Shri V.P. Gupta, Advocate a/w Shri Anunav Kumar, Advocate. Respondent by: Ms. Yagyasai…

JV OF KIRAN INFRA ENGINEERS LTD. & ELIOP,JAIPUR vs. INCOME TAX OFFICER, WARD-4-2, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 711/JPR/2019[2010-11]Status: DisposedITAT Jaipur19 Jan 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 711/Jp/2019 Assessment Year: 2010-11 Jv Of Kiran Infra Engineers Ltd. & Cuke I.T.O. Vs. Eliop, Ward-4(2), B-141, Road No. 9D, Vki Area, Jaipur. Jaipur. Pan No.: Aaaaj 5853 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 19/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A), Ajmer Dated 01/03/2019 For The A.Y. 2010-11, Wherein The Assessee Has Raised Following Grounds Of Appeal: “1. On Facts & In Circumstances Of The Matter, The Ld. Cit(A) Erred In Confirming Addition Of Rs.1,18,96,853/- Made By Applying Profit Rate Of 8% On Contract Receipts Of Rs.14,87,10,667/- Arbitrarily. 1.1 That, The Ld.Cit(A) Has Further Erred In Upholding Addition By Completely Ignoring The Submission Made By Assessee & Evidences Adduced. The Addition Confirmed Are Solely Based On Conjectures & Surmises. Appellant Thus Prays That Such Addition Being Most Arbitrary, Unjust, Untenable & Bad In Law, Deserve To Be Deleted. 1.2. That, Ld. Cit(A) Has Grossly Erred In Upholding Addition Of Rs.1,18,96,853/- By Disregarding The Submission Of Assessee That Entire

For Appellant: Shri Manish Agarwal (CA)For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 133(6)

…y the assessee joint venture but was actually 10 ITA 711/JP/2019_ JV of Kiran Infra Engineers Ltd & ELIOP Vs ITO executed by M/s KIEL and entire receipts from such execution have been declared by M/s KIEL. In this regard reliance is placed on the following: 374 ITR 35 CIT Vs. Oriental Structural Engineers Pvt. Ltd. (Delhi) 372 ITR 429 CIT Vs. SMSL-UANRCL (JV) (Bom.) 37 DTR 49 Hyundai Rotem Co., In Re (AAR) He has further submitted that further the concept of real income is applied in the case as the assessee has not earned any income eligible for payment of tax. In this regard he has relied on the decision of t…

STATE BANK OF INDIA,MUMBAI vs. ADDL CIT RG 2(2), MUMBAI

In the result, the appeal filed by the assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 6482/MUM/2010[2000-01]Status: DisposedITAT Mumbai06 Mar 2020AY 2000-01

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6482 /Mum/2010 (निर्धारण वर्ा / Assessment Year: 2000-01) State Bank Of India बिधम/ Acit Range-2(2) Mumbai. Financial Reporting, Vs. Compliance & Taxation Dept. Mumbai-400021. Ita. No. 6822/Mum/2010 (निर्धारण वर्ा / Assessment Year: 2000-01) Acit Range-2(2) बिधम/ State Bank Of India Mumbai. Financial Reporting, Vs. Compliance & Taxation Dept. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacs8577K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Girish Dave/Urvi Mehta Revenue By: Shri Awungshi Gimson (Dr) सुनवाई की तारीख / Date Of Hearing: 12/12/2019 घोषणा की तारीख /Date Of Pronouncement: 06/03/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeals Against The Order Dated 21.07.2010 Passed By The Commissioner Of Income Tax (Appeals)-5, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2000-01. Ita. No.6482/M/2010 6822/M/2010 A.Y. 2000-01 2. The Assessee Has Filed The Present Appeal Against The Order Dated 21.07.2010 Passed By The Commissioner Of Income Tax (Appeals)-05, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2000- 01. 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Girish Dave/Urvi MehtaFor Respondent: Shri Awungshi Gimson (DR)
Section 14ASection 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.6482 /Mum/2010 (निर्धारण वर्ा / Assessment Year: 2000-01) State Bank of India बिधम/ ACIT Range-2(2) Mumbai. Financial Reporting, Vs. Compliance & Taxation Dept. Mumbai-400021. ITA. No. 6822/Mum/2010 (निर्धारण वर्ा / Assessment Year: 2000-01) ACIT Range-2(2) बिधम/ State Bank of India Mumbai. Financial Reporting, Vs. Compliance & Taxation Dept. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACS8577K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Girish…

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S BENGAL AMBUJA HOUSING DEVELOPMENT LTD., KOLKATA

Appeal is partly allowed in above terms

ITA 1298/KOL/2016[2012-2013]Status: DisposedITAT Kolkata20 Nov 2019AY 2012-2013

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13

Section 143(3)Section 22Section 27

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 DCIT, Circle-12(1), V/s. M/s Bengal Ambuja 7th Floor, Aayakar Housing Development Ltd. Bhawan, P-7, “Vishwakarma”, 86C Chorwinghee Square, Topsia Road (South), Kolkata-69 Kolata-700 046 [PAN No.AABCB 0977 F] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Supriyo Pal, JCIT-SR-DR अपीलाथ" क" ओर से/By Appellant Shri Dilip S Damle, FCA ""यथ" क" ओर से/By Respondent 04-11-2019 सुनवाई क" तार"ख/Date of Hearing 20-11…

KEC ASIAKOM UB JV,GURUGRAM vs. ITO, WARD- 2(3), GURUGRAM

In the result, the appeals of the department are dismissed

ITA 7764/DEL/2018[2015-16]Status: DisposedITAT Delhi09 May 2019AY 2015-16

Bench: Shri R.K. Panda

For Appellant: Shri Prakash Sinha, CAFor Respondent: Shri S.L. Anuragi, Sr. DR
Section 40A(2)(b)

…re was diversion of income at source; on allocation of aggregate receipts to partners assessee-JV had no TDS obligation . Referring to the decision of the Hon'ble Delhi High Court in the case of CIT vs. 9. Oriental Structural Engineers Pvt. Ltd. reported in 374 ITR 35 (Del), he submitted that the Hon'ble High Court in the said decision has held that where JV was formed only to secure contract, in terms of which scope of each JV partner's task was distinctly outlined and further, entire work was split between two JV partners and they completed task, through sub-contractors, JV was not an association of person…

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CIT v. Oriental Structural Engineers Pvt. Ltd. (216 Taxmann 92) — Cited in 66 Judgments | BharatTax