CIT v. Oriental Structural Engineers Pvt. Ltd.

216 Taxmann 92High Court2013#1730 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 366,470 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.

Kec- Plr- Kpipl Jv, Gurgaon vs. ITO, Ward- 2(3), Gurugram

In the result, the appeals of the department are dismissed

ITA 7763/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…

The ITO, Ward - 5(2)(2), Ahmedabad vs. M/S. Backbone Projects Ltd., Ahmedabad

In the result, both the appeals of the Revenue are dismissed

ITA 2283/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’ ’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/s Backbone ITO, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 PAN No. AAH FB9 131 E 2. 1486/Ahd/2013 2009-10 ITO, Ward- 9 (2), M/s Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stad…

The ITO, Ward 9(2), Ahmedabad vs. M/S. Backbone Project Ltd., Ahmedabad

In the result, both the appeals of the Revenue are dismissed

ITA 1486/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’ ’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/s Backbone ITO, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 PAN No. AAH FB9 131 E 2. 1486/Ahd/2013 2009-10 ITO, Ward- 9 (2), M/s Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stad…

M/S. Knr Bpl Joint Venture, Ahmedabad vs. The Income Tax Officer, Ward-9(2), Ahmedabad

In the result, both the appeals of the Revenue are dismissed

ITA 608/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’ ’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/s Backbone ITO, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 PAN No. AAH FB9 131 E 2. 1486/Ahd/2013 2009-10 ITO, Ward- 9 (2), M/s Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stad…

M/S. Backbone Projects Ltd., Ahmedabad vs. The Income Tax Officer, Ward-92), Ahmedabad

In the result, both the appeals of the Revenue are dismissed

ITA 2621/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’ ’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/s Backbone ITO, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 PAN No. AAH FB9 131 E 2. 1486/Ahd/2013 2009-10 ITO, Ward- 9 (2), M/s Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stad…

M/S. Knr Bpl (Jv), Ahmedabad vs. The Income Tax Officer, Ward-9(2), Ahmedabad

In the result, both the appeals of the Revenue are dismissed

ITA 2518/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’ ’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/s Backbone ITO, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 PAN No. AAH FB9 131 E 2. 1486/Ahd/2013 2009-10 ITO, Ward- 9 (2), M/s Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stad…

The ITO, Ward 9(2), Ahmedabad vs. M/S. Knr Bpl (Jv), Ahmedabad

In the result, both the appeals of the Revenue are dismissed

ITA 1485/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad26 Mar 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’ ’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/s Backbone ITO, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 PAN No. AAH FB9 131 E 2. 1486/Ahd/2013 2009-10 ITO, Ward- 9 (2), M/s Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stad…

DCIT, New Delhi vs. M/S. Info Edge India Ltd., New Delhi

In the result, the appeal of the Revenue is partly allowed for statistical purposes

ITA 3837/DEL/2015[2011-12]Status: DisposedITAT Delhi02 Jan 2019AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2011-12

Section 14A

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2011-12 Dy. CIT, Circle 12(1), vs. M/s. Info Edge India Ltd., New Delhi. GF-12A, 94, Meghdoot Building, New Delhi. (Appellant) (Respondent) Appellant by Sh. Sridhar Dora, Sr. DR Respondent by Sh. Deepesh Jain, CA Sh. Meenal Goyal, CA Date of Hearing 27.11.2018 Date of Pronouncement 02.01.2019 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the Revenue against the order dated 31.03.2015 of ld. CIT(A)-4, New Delhi for the assessment year 2011…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 467/DEL/2014 (A.Y 2009-10) Maruti Suzuki India Ltd. Vs Addl. CIT Plot No. 1, Nelson Mandela Road, Range-6 Vasank Kunj New Delhi New Delhi AAACM0829Q (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Adv., Sh. Rohit Jain, Adv., Ms. Tejasvi Adv Respondent by Shr. G. C. Srivastava, Adv, Sh. Sanjay Kr. Dass, DR. Date of Hearing 27.07.2018 Date of Pronouncement 17.10.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee for Assessment Year 2009-10 against the ord…

ITO, Gurgaon vs. M/S Kec-Delco-Varaha (Jv), Gurgaon

In the result, the appeals of the department are dismissed

ITA 2327/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Sept 2018AY 2011-12

Bench: Sh. R.K. Panda & Ms. Suchitra Kambleassessment Year: 2011-12

Section 40Section 40A

…under :- (i) I have given careful consideration to the arguments advanced in this regard and find that the subject matter is covered by decision in the case of CIT vs. Oriental Structural Engineers P. Ltd. and KMC Constructions P. Ltd Income Tax Act, (2015) 374 ITR 35 (Delhi). In this case Hon’ble High Court has approved decisions of Hon’ble ITAT (Delhi) had recorded a finding that the joint venture which have been formed only to secure the contract cannot be subjected to tax as Association of Person (AOP). The Hon’ble High Court elaborately discussed the case of Linde AG. Linde Engineering Division vs. Deputy…

DCIT, Circle-16(2), Hyderabad vs. Mylan Laboratories Limited (Formerly Known As Matrix Laboratories Limited), Hyderabad

In the result, appeal of Revenue is dismissed

ITA 452/HYD/2017[2011-12]Status: DisposedITAT Hyderabad09 May 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT-DR
Section 10BSection 115JSection 143(3)Section 14ASection 271(1)(c)Section 92ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year Mylan Laboratories Asst. Ltd., (formerly Matrix Commissioner of 362/Hyd/17 2011-12 Laboratories Limited), Income Tax, HYDERABAD Circle-16(2), [PAN: AADCM3491M] HYDERABAD Deputy Mylan Laboratories Commissioner of Ltd., (Formerly known Income Tax, as Matrix Laboratories Limited), 452/Hyd/17 2011-12 Circle-16(2), HYDERABAD HYDERABAD [PAN: AADCM3491M] For Assessee : Shri K.A. Sai Prasad, AR For Revenue : Smt. T.H. Vij…

Mylan Laboratories Limited (Formerly Known As Matrix Laboratories Limited), Hyderabad vs. ACIT, Circle-16(2), Hyderabad

In the result, appeal of Revenue is dismissed

ITA 362/HYD/2017[2011-12]Status: DisposedITAT Hyderabad09 May 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT-DR
Section 10BSection 115JSection 143(3)Section 14ASection 271(1)(c)Section 92ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year Mylan Laboratories Asst. Ltd., (formerly Matrix Commissioner of 362/Hyd/17 2011-12 Laboratories Limited), Income Tax, HYDERABAD Circle-16(2), [PAN: AADCM3491M] HYDERABAD Deputy Mylan Laboratories Commissioner of Ltd., (Formerly known Income Tax, as Matrix Laboratories Limited), 452/Hyd/17 2011-12 Circle-16(2), HYDERABAD HYDERABAD [PAN: AADCM3491M] For Assessee : Shri K.A. Sai Prasad, AR For Revenue : Smt. T.H. Vij…

Snj Synthetics Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-3(2), Hyderabad

In the result, appeal of assessee is partly allowed

ITA 1926/HYD/2017[2013-14]Status: DisposedITAT Hyderabad09 May 2018AY 2013-14

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: Shri V. Siva Kumar, ARFor Respondent: Shri B. Suresh Babu, DR
Section 10Section 10(34)Section 10(38)Section 11Section 115JSection 12Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER I.T.A. No. 1926/HYD/2017 Assessment Year: 2013-14 SNJ Synthetics Limited, Dy. Commissioner of HYDERABAD Vs Income Tax, [PAN: AAECS3176L] Circle-3(2), HYDERABAD (Appellant) (Respondent) For Assessee : Shri V. Siva Kumar, AR For Revenue : Shri B. Suresh Babu, DR Date of Hearing : 09-05-2018 Date of Pronouncement : 11-05-2018 O R D E R PER B. RAMAKOTAIAH, A.M. : This is an appeal by assessee against the order of the Commissioner of Income Tax (Appeals)-3, Hyde…

State Bank of India, Mumbai vs. ACIT Cir 2(2)

In the result, appeal of the revenue is dismissed

ITA 4736/MUM/2010[1999-2000]Status: DisposedITAT Mumbai31 Jan 2018AY 1999-2000

Bench: Shri G.S. Pannu & Shri Pawan Singhstate Bank Of India Acit Circle (2)(2), Financial Reporting, Compliance & Mumbai. Taxation Department, 19Th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. Pan: Aaacs8577K (Appellant) (Respondent) Acit Circle (2)(2), State Bank Of India Mumbai. Financial Reporting, Compliance & Taxation Department, 19Th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. Pan: Aaacs8577K (Appellant) (Respondent)

For Respondent: Shri R.P. Meena (CIT-DR)
Section 14ASection 195Section 253Section 254(1)Section 36(1)(viia)Section 40Section 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER State Bank of India ACIT Circle (2)(2), Financial Reporting, Compliance & Mumbai. Taxation Department, 19th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. PAN: AAACS8577K (Appellant) (Respondent) ACIT Circle (2)(2), State Bank of India Mumbai. Financial Reporting, Compliance & Taxation Department, 19th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. PAN: AAACS8577K (Appellant) (Respondent) Assessee by Shri Girish Dave & Urvi : Mehta (AR) Revenue by…

ACIT Cir 2(2), Mumbai vs. State Bank of India, Mumbai

In the result, appeal of the revenue is dismissed

ITA 4598/MUM/2010[1999-00]Status: DisposedITAT Mumbai31 Jan 2018AY 1999-00

Bench: Shri G.S. Pannu & Shri Pawan Singhstate Bank Of India Acit Circle (2)(2), Financial Reporting, Compliance & Mumbai. Taxation Department, 19Th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. Pan: Aaacs8577K (Appellant) (Respondent) Acit Circle (2)(2), State Bank Of India Mumbai. Financial Reporting, Compliance & Taxation Department, 19Th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. Pan: Aaacs8577K (Appellant) (Respondent)

For Respondent: Shri R.P. Meena (CIT-DR)
Section 14ASection 195Section 253Section 254(1)Section 36(1)(viia)Section 40Section 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER State Bank of India ACIT Circle (2)(2), Financial Reporting, Compliance & Mumbai. Taxation Department, 19th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. PAN: AAACS8577K (Appellant) (Respondent) ACIT Circle (2)(2), State Bank of India Mumbai. Financial Reporting, Compliance & Taxation Department, 19th Floor, Vs. Corporate Centre, Madam Cama Road, Mumbai-400021. PAN: AAACS8577K (Appellant) (Respondent) Assessee by Shri Girish Dave & Urvi : Mehta (AR) Revenue by…

ACIT, Ltu-2, Kolkata vs. M/S Century Plyboards(I), Ltd, Kolkata

In the result, all appeals of Revenue,( that is, ITA No

ITA 1635/KOL/2016[2012-13]Status: DisposedITAT Kolkata25 Jan 2018AY 2012-13

Bench: Shri N.V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1633, 1634 & 1635/Kol/2016 (िनधा"रणवष" / Assessment Years: 2009-10, 2011-12 & 2012-13) Acit, Ltu-2, Kolkata Vs. M/S Century Plyboards (I) Ltd. 6Th Floor, Large Tax Payer Unit, 180, 6, Lyons Range, Kolkata – 700 Shantipally, Kolkata – 700 107. 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabcc 1682 J (Appellant) .. (Respondent) Appellant By :Md. Usman, Cit(Dr) Respondent By :Shri D. S. Damle, Fca सुनवाईकीतारीख/ Date Of Hearing : 06/12/2017 घोषणाकीतारीख/Date Of Pronouncement : 25/01/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Three Appeals Filed By The Revenue, Pertaining To Assessment Years 2009-10, 2011-12 & 2012-13, Are Directed Against The Orderspassed By The Ld. Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Assessment Orders Passed By The Assessing Officerunder Section 143(3)/263 Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’). 2. Since, These Three Appeals Relate To The Same Assessee, Different Assessment Years, Identical Issues Are Involved, Therefore, These Have Been Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. 3. First We Take Revenue’S Appeal In Ita No.1633/Kol/2016, A.Y. 2009- 10. M/S Century Plyboards (I) Ltd.

For Appellant: Md. Usman, CIT(DR)For Respondent: Shri D. S. Damle, FCA
Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI N.V. VASUDEVAN, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1633, 1634 & 1635/Kol/2016 (िनधा"रणवष" / Assessment Years: 2009-10, 2011-12 & 2012-13) ACIT, LTU-2, Kolkata Vs. M/s Century Plyboards (I) Ltd. 6th Floor, Large Tax Payer Unit, 180, 6, Lyons Range, Kolkata – 700 Shantipally, Kolkata – 700 107. 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AABCC 1682 J (Appellant) .. (Respondent) Appellant by :Md. Usman, CIT(DR) Respondent by :Shri D. S. Damle, FCA सुनवाईकीतारीख/ Date of Hearing : 06/12/2017 घोषणाकीतारीख/Date of Pronouncement : 25/01/2018 आदेश /…

ACIT, Ltu-2, Kolkata vs. M/S Century Plyboards(I), Ltd, Kolkata

In the result, all appeals of Revenue,( that is, ITA No

ITA 1634/KOL/2016[2011-12]Status: DisposedITAT Kolkata25 Jan 2018AY 2011-12

Bench: Shri N.V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1633, 1634 & 1635/Kol/2016 (िनधा"रणवष" / Assessment Years: 2009-10, 2011-12 & 2012-13) Acit, Ltu-2, Kolkata Vs. M/S Century Plyboards (I) Ltd. 6Th Floor, Large Tax Payer Unit, 180, 6, Lyons Range, Kolkata – 700 Shantipally, Kolkata – 700 107. 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabcc 1682 J (Appellant) .. (Respondent) Appellant By :Md. Usman, Cit(Dr) Respondent By :Shri D. S. Damle, Fca सुनवाईकीतारीख/ Date Of Hearing : 06/12/2017 घोषणाकीतारीख/Date Of Pronouncement : 25/01/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Three Appeals Filed By The Revenue, Pertaining To Assessment Years 2009-10, 2011-12 & 2012-13, Are Directed Against The Orderspassed By The Ld. Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Assessment Orders Passed By The Assessing Officerunder Section 143(3)/263 Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’). 2. Since, These Three Appeals Relate To The Same Assessee, Different Assessment Years, Identical Issues Are Involved, Therefore, These Have Been Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. 3. First We Take Revenue’S Appeal In Ita No.1633/Kol/2016, A.Y. 2009- 10. M/S Century Plyboards (I) Ltd.

For Appellant: Md. Usman, CIT(DR)For Respondent: Shri D. S. Damle, FCA
Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI N.V. VASUDEVAN, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1633, 1634 & 1635/Kol/2016 (िनधा"रणवष" / Assessment Years: 2009-10, 2011-12 & 2012-13) ACIT, LTU-2, Kolkata Vs. M/s Century Plyboards (I) Ltd. 6th Floor, Large Tax Payer Unit, 180, 6, Lyons Range, Kolkata – 700 Shantipally, Kolkata – 700 107. 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AABCC 1682 J (Appellant) .. (Respondent) Appellant by :Md. Usman, CIT(DR) Respondent by :Shri D. S. Damle, FCA सुनवाईकीतारीख/ Date of Hearing : 06/12/2017 घोषणाकीतारीख/Date of Pronouncement : 25/01/2018 आदेश /…

ACIT, Ltu-2, Kolkata vs. M/S Century Plyboards(I), Ltd, Kolkata

In the result, all appeals of Revenue,( that is, ITA No

ITA 1633/KOL/2016[2009-10]Status: DisposedITAT Kolkata25 Jan 2018AY 2009-10

Bench: Shri N.V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1633, 1634 & 1635/Kol/2016 (िनधा"रणवष" / Assessment Years: 2009-10, 2011-12 & 2012-13) Acit, Ltu-2, Kolkata Vs. M/S Century Plyboards (I) Ltd. 6Th Floor, Large Tax Payer Unit, 180, 6, Lyons Range, Kolkata – 700 Shantipally, Kolkata – 700 107. 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabcc 1682 J (Appellant) .. (Respondent) Appellant By :Md. Usman, Cit(Dr) Respondent By :Shri D. S. Damle, Fca सुनवाईकीतारीख/ Date Of Hearing : 06/12/2017 घोषणाकीतारीख/Date Of Pronouncement : 25/01/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Three Appeals Filed By The Revenue, Pertaining To Assessment Years 2009-10, 2011-12 & 2012-13, Are Directed Against The Orderspassed By The Ld. Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Assessment Orders Passed By The Assessing Officerunder Section 143(3)/263 Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’). 2. Since, These Three Appeals Relate To The Same Assessee, Different Assessment Years, Identical Issues Are Involved, Therefore, These Have Been Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. 3. First We Take Revenue’S Appeal In Ita No.1633/Kol/2016, A.Y. 2009- 10. M/S Century Plyboards (I) Ltd.

For Appellant: Md. Usman, CIT(DR)For Respondent: Shri D. S. Damle, FCA
Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI N.V. VASUDEVAN, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1633, 1634 & 1635/Kol/2016 (िनधा"रणवष" / Assessment Years: 2009-10, 2011-12 & 2012-13) ACIT, LTU-2, Kolkata Vs. M/s Century Plyboards (I) Ltd. 6th Floor, Large Tax Payer Unit, 180, 6, Lyons Range, Kolkata – 700 Shantipally, Kolkata – 700 107. 001. "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AABCC 1682 J (Appellant) .. (Respondent) Appellant by :Md. Usman, CIT(DR) Respondent by :Shri D. S. Damle, FCA सुनवाईकीतारीख/ Date of Hearing : 06/12/2017 घोषणाकीतारीख/Date of Pronouncement : 25/01/2018 आदेश /…

DCIT, Circle - 11(1), Kolkata vs. M/S. Development Consultants Pvt. Ltd., Kolkata

In the result, appeal of Revenue is partly allowed and that of CO of assessee is also allowed

ITA 213/KOL/2016[2008-09]Status: DisposedITAT Kolkata06 Dec 2017AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2008-09 Dcit, Circle-11(1), M/S Development बनाम / P-7, Chowringhee Constultant Pvt. Ltd., 24, V/S. Square, Kolkata-69 Park Street, Kolkata-16 [Pan No.Aaacd 8900 F] .. अपीलाथ" /Appellant ""यथ" /Respondent

Section 10(34)Section 143(3)Section 14A

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year:2008-09 DCIT, Circle-11(1), M/s Development बनाम / P-7, Chowringhee Constultant Pvt. Ltd., 24, V/s. Square, Kolkata-69 Park Street, Kolkata-16 [PAN No.AAACD 8900 F] .. अपीलाथ" /Appellant ""यथ" /Respondent C.O. No.21/Kol/2016 (a/o ITA No.213/Kol/2016) Assessment Year: 2008-09 M/s Development DCIT, Circle-11(1) बनाम / Constultant Pvt. Ltd., P-7, Chowringhee V/s. 24, Park Street, Square, Kolkata-69 Kolka…

M/S. Dayanand Contractor, Rohtak vs. Pr.CIT, Rohtak

In the result, original

ITA 2807/DEL/2016[2010-11]Status: DisposedITAT Delhi30 Nov 2017AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Kumar Kamal & Lalit MohanFor Respondent: Ms. Rachna Singh, CIT-D.R
Section 139Section 147Section 148Section 263

…the contract. ITA No. 7698/M/2010 A.Y. 2007-08SMC Ambika JV v. ITO i) (pages 58-65 of Paper Book) 53 SOT 220 (Hyd) MEIL Sew Maytas BHEL (JV) v. ITO ii) (pages 66-72 of Paper Book) ITA No.44/2013 (Bom) CIT v. SMSL-UANRCL (JV) iii) (pages 85-89 of Paper Book) 374 ITR 35 (Del) CIT v. Oriental Structural Engineers (P)Ltd. iv) (pages 90-95 of Paper Book) 39 DTR 217 (Del) CIT vs. OrientalStructural Engineers(P) Ltd. v) (pages 55-57 of Paper Book) 166 TTJ 612 (Hyd.) M/s Hindustan Ratna JV vs.ITO vi) (pages 73-84 of Paper Book) 20 ITA.No.2806 & 2807/Del./2016 M/s. Dayanand, Contractor, V & PO Kharainti, Dist. Rohtak.…