CIT v. Radhe Developers

341 ITR 403High Court2012#1014 most cited

What is CIT v. Radhe Developers authority for?

When an assessee, as a developer, enters into development agreements with landowners, pays part of the sale consideration, obtains development permission, and takes possession of the land, such an assessee is not merely a 'works contractor' for the purpose of claiming deduction under Section 80-IB of the Income-tax Act.

108

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Radhe Developers · Radhe Developers Gujarat High Court · Section 80-IB deduction · scope of works contractor · developer vs works contractor · development agreement terms · eligibility for 80-IB(10) · housing project deduction · builder developer income tax · Section 80-IA deduction · Section 80-IAB

Also reported as

17 Taxmann.com 156204 Taxmann 543

Sections most often in play

Section 143(3)Section 132Section 153CSection 131Section 132(4)Section 132(4A)Section 254Section 69

Issues it is cited on

section 80ia(13)section 80ia(4)(i)section 80iabsection 8osection 80ib(10)section 80ia(4)deduction under section 80iainfrastructure facilitydeduction u/s 80iasection 80isection 80ibsection 80ia

Judgments citing CIT v. Radhe Developers

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE2(2), CHENNAI, CHENNAI vs. S K T STUDIOS, CHENNAI

Appeal of the revenue is dismissed

ITA 2658/CHNY/2024[2016-17]Status: DisposedITAT Chennai04 Jul 2025AY 2016-17

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S. R. RAGHUNATHA (Accountant Member)

For Appellant: Ms.N.V.Lakshmi, AdvocateFor Respondent: Mr.R.Clement Ramesh Kumar, CIT
Section 132Section 132(4)Section 250

…has not brought on record any cogent and corroborative to substantiate the findings made during the course of search. The following decisions will support that additions cannot be made in search search. 8.3.13 In the case of CIT v. Radhe Developers India Ltd 341 ITR 403 (Guj.) (2017) the Hon'ble Gujarat High Court held that a statement recorded under Section 132(4) can be used as evidence, but it should not be the sole basis for additions unless it is corroborated by other evidence. The court emphasized that the credibility of the statement must be evaluated in the context of other supporting documents. 8.3.14 I…

VAISHALI DEVELOPERS AND BUILDERS ,BHOPAL vs. INCOME TAX OFFICER -1(2), BHOPAL

Appeals are allowed

ITA 27/IND/2024[2009-10]Status: DisposedITAT Indore24 Feb 2025AY 2009-10

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 143(3)Section 80

…is not undertaking development and construction of housing projects. The assessee is not owner of the land of which project is claimed to have been undertaken. The similar issue was before the Hon'ble Gujarat High Court in the case of CIT Vs. Radhe Developers 341 ITR 403, wherein the Hon'ble High Court was of the view that the ownership of the land is not sine-qua-non for claiming deduction u/s 80IB(10) of the Act. Therefore, in our considered view, this objection of the A.O. is contrary to the judicial pronouncements cannot be sustained. Further, the A.O's objection that the assessee is merely acting as a contra…

SABIR, SEW 7 PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, the appeal filed by the revenue is dismissed

ITA 214/HYD/2019[2008-2009]Status: DisposedITAT Hyderabad24 Feb 2025AY 2008-2009

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ष / Assessment Years: 2006-07, 2007-08 & 2008-09)

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 80I

…mobilisation advance. In this regard, reliance is placed on the following judicial precedents: 1. Kartira Construction Ltd vs Union of India [2013/352 ITR 513 (Gujarat HC) 2. CIT vs N C Budharaja & Co[1993] 204 ITR 417 (SC) 3. CIT vs Radhe Developers [2012] 341 ITR 403 (Gujarat HC) 4. B.T.Patil & Sons Belgaum Construction (P) Ltd. Vs Asstt. CIT [2010] 35 sot 171 (Mumbai ITAT) 7.21 In view of the aforementioned analysis and settled position of law and after studying the contract agreements(supra), I am of the considered opinion that the assessee had entered into agreements with State Govt. to execute certain wo…

SABIR, SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

ITA 213/HYD/2019[2007-08]Status: DisposedITAT Hyderabad24 Feb 2025AY 2007-08

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ष / Assessment Years: 2006-07, 2007-08 & 2008-09)

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 80I

…m mobilisation advance. In this regard, reliance is placed on the following judicial precedents: 1. Kartira Construction Ltd vs Union of India [2013/352 ITR 513 (Gujarat HC 2. CIT vs N C Budharaja & Co[1993] 204 ITR 417 (SC) 3. CIT vs Radhe Developers [2012] 341 ITR 403 (Gujarat HC) 4. B.T.Patil & Sons Belgaum Construction (P) Ltd. Vs Asstt. CIT [2010] 35 sot 171 (Mumbai ITAT) 7.21 In view of the aforementioned analysis and settled position of law and after studying the contract agreements(supra), I am of the considered opinion that the assessee had entered into agreements with State Govt. to execute certain wo…

SABIR , SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

ITA 212/HYD/2019[2006-07]Status: DisposedITAT Hyderabad24 Feb 2025AY 2006-07
For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 801ASection 801A(4)Section 80I

…m mobilisation advance. In this regard, reliance is placed on the following judicial precedents: 1. Kartira Construction Ltd vs Union of India [2013/352 ITR 513 (Gujarat HC) 2. CIT vs N C Budharaja & Co[1993] 204 ITR 417 (SC) 3. CIT vs Radhe Developers [2012] 341 ITR 403 (Gujarat HC) 4. B.T.Patil & Sons Belgaum Construction (P) Ltd. Vs Asstt. CIT [2010] 35 sot 171 (Mumbai ITAT) 7.21 In view of the aforementioned analysis and settled position of law and after studying the contract agreements(supra), I am of the considered opinion that the assessee had entered into agreements with State Govt. to execute certain wor…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. RAMASAMY NATARAJAN, TRICHY

In the result, both the appeals stand dismissed

ITA 2641/CHNY/2024[2015-16]Status: DisposedITAT Chennai22 Jan 2025AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2641/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) Acit Shri Ramasamy Natarajan बनाम Central Circle-2 # 255, Ganapathy Nagar South, / Vs. Trichy. T.V. Kovil Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aabpn-8486-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.2640/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) Acit Shri Jayaraman Muthureddiar बनाम #14, Akila Gardens, 1St Street, Central Circle-2 Trichy. Ganapathy Nagar, T.V.Kovil / Vs. Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aadhj-0819-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr " थ" की ओर से/ Assessee By : Shri Y. Sridhar (Fca) & Ms. Varshha Sridhar (Ca)-Ld. Ars सुनवाई की तारीख/Date Of Hearing : 02-01-2025 घोषणा की तारीख /Date Of Pronouncement : 22-01-2025 आदेश / O R D E R

For Appellant: Shri Y. Sridhar (FCA) & Ms. VarshhaFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 131Section 132Section 143(3)Section 153CSection 69

…same to Shri. P Mani & Shri Senthil Kumar about such advancement of loan by the assessee to him or the Dhanalakshmi Srinivasan Group of institutions and receipt of interest. 4.7 The Hon’ble Gujarat High Court in the case of CIT v. Radhe Developers India Ltd (341 ITR 403) held that though a statement recorded u/s 132(4) could be used as evidence, however, it should not be the sole basis for additions unless corroborated by other evidences. Similar was the decision in PCIT v. Nishit Construction Co. (117 Taxmann.com 335). The Hon'ble Apex Court in the case of Pullangode Rubber Produce Co Ltd v State of Kerala [197…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY vs. JAYARAMAN MUTHUREDDIAR, TRICHY

In the result, both the appeals stand dismissed

ITA 2640/CHNY/2024[2016-17]Status: DisposedITAT Chennai22 Jan 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2641/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) Acit Shri Ramasamy Natarajan बनाम Central Circle-2 # 255, Ganapathy Nagar South, / Vs. Trichy. T.V. Kovil Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aabpn-8486-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.2640/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) Acit Shri Jayaraman Muthureddiar बनाम #14, Akila Gardens, 1St Street, Central Circle-2 Trichy. Ganapathy Nagar, T.V.Kovil / Vs. Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aadhj-0819-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr " थ" की ओर से/ Assessee By : Shri Y. Sridhar (Fca) & Ms. Varshha Sridhar (Ca)-Ld. Ars सुनवाई की तारीख/Date Of Hearing : 02-01-2025 घोषणा की तारीख /Date Of Pronouncement : 22-01-2025 आदेश / O R D E R

For Appellant: Shri Y. Sridhar (FCA) & Ms. VarshhaFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 131Section 132Section 143(3)Section 153CSection 69

…same to Shri. P Mani & Shri Senthil Kumar about such advancement of loan by the assessee to him or the Dhanalakshmi Srinivasan Group of institutions and receipt of interest. 4.7 The Hon’ble Gujarat High Court in the case of CIT v. Radhe Developers India Ltd (341 ITR 403) held that though a statement recorded u/s 132(4) could be used as evidence, however, it should not be the sole basis for additions unless corroborated by other evidences. Similar was the decision in PCIT v. Nishit Construction Co. (117 Taxmann.com 335). The Hon'ble Apex Court in the case of Pullangode Rubber Produce Co Ltd v State of Kerala [197…

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

…Accordingly, the grounds raised by the revenue are dismissed" `Emphasis Supplied 95 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 1.5.7] The Hon'ble Gujarat High Court in the case of CIT v. Radhe Developers reported in [2012] 341 ITR 403 (Gujarat) has dealt with the scope of 'works contractor' in the context of section 80-IB of the Act and has held that: "36. We have noted at some length, the relevant terms and conditions of the development agreements between the assessees and the land owners in case of Radhe Developers. We also noted the terms of the agreement of sale entered i…

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

…Accordingly, the grounds raised by the revenue are dismissed" `Emphasis Supplied 95 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 1.5.7] The Hon'ble Gujarat High Court in the case of CIT v. Radhe Developers reported in [2012] 341 ITR 403 (Gujarat) has dealt with the scope of 'works contractor' in the context of section 80-IB of the Act and has held that: "36. We have noted at some length, the relevant terms and conditions of the development agreements between the assessees and the land owners in case of Radhe Developers. We also noted the terms of the agreement of sale entered i…

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

…Accordingly, the grounds raised by the revenue are dismissed" `Emphasis Supplied 95 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 1.5.7] The Hon'ble Gujarat High Court in the case of CIT v. Radhe Developers reported in [2012] 341 ITR 403 (Gujarat) has dealt with the scope of 'works contractor' in the context of section 80-IB of the Act and has held that: "36. We have noted at some length, the relevant terms and conditions of the development agreements between the assessees and the land owners in case of Radhe Developers. We also noted the terms of the agreement of sale entered i…

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

…Accordingly, the grounds raised by the revenue are dismissed" `Emphasis Supplied 95 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 1.5.7] The Hon'ble Gujarat High Court in the case of CIT v. Radhe Developers reported in [2012] 341 ITR 403 (Gujarat) has dealt with the scope of 'works contractor' in the context of section 80-IB of the Act and has held that: "36. We have noted at some length, the relevant terms and conditions of the development agreements between the assessees and the land owners in case of Radhe Developers. We also noted the terms of the agreement of sale entered i…

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

…Accordingly, the grounds raised by the revenue are dismissed" `Emphasis Supplied 95 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 1.5.7] The Hon'ble Gujarat High Court in the case of CIT v. Radhe Developers reported in [2012] 341 ITR 403 (Gujarat) has dealt with the scope of 'works contractor' in the context of section 80-IB of the Act and has held that: "36. We have noted at some length, the relevant terms and conditions of the development agreements between the assessees and the land owners in case of Radhe Developers. We also noted the terms of the agreement of sale entered i…

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

…Accordingly, the grounds raised by the revenue are dismissed" `Emphasis Supplied 95 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 1.5.7] The Hon'ble Gujarat High Court in the case of CIT v. Radhe Developers reported in [2012] 341 ITR 403 (Gujarat) has dealt with the scope of 'works contractor' in the context of section 80-IB of the Act and has held that: "36. We have noted at some length, the relevant terms and conditions of the development agreements between the assessees and the land owners in case of Radhe Developers. We also noted the terms of the agreement of sale entered i…

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

…Accordingly, the grounds raised by the revenue are dismissed" `Emphasis Supplied 95 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 1.5.7] The Hon'ble Gujarat High Court in the case of CIT v. Radhe Developers reported in [2012] 341 ITR 403 (Gujarat) has dealt with the scope of 'works contractor' in the context of section 80-IB of the Act and has held that: "36. We have noted at some length, the relevant terms and conditions of the development agreements between the assessees and the land owners in case of Radhe Developers. We also noted the terms of the agreement of sale entered i…

CELESTIAL AVENUES PVT LTD REP. BY CSK PROPERTIES PVT LTD ON MERGER-PAN-AADCC3990R,HYDERABAD. vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(2), HYDERABAD.

In the result, all the appeals of the assessee are allowed

ITA 212/HYD/2024[2017-18]Status: HeardITAT Hyderabad01 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 143(2)Section 143(3)Section 153CSection 801ASection 801A(4)Section 80I

…om mobilisation advance. In this regard, reliance is placed on the following judicial precedents: 1. Kartira Construction Ltd vs Union of India [2013/352 ITR 513 (Gujarat HC 2. CIT vs N C Budharaja & Co[1993] 204 ITR 417 (SC) 3. CIT vs Radhe Developers [2012] 341 ITR 403 (Gujarat HC) 4. B.T.Patil & Sons Belgaum Construction (P) Ltd. Vs Asstt. CIT [2010] 35 sot 171 (Mumbai ITAT) 7.21 In view of the aforementioned analysis and settled position of law and after studying the contract agreements(supra), I am of the considered opinion that the assessee had entered into agreements with State Govt. to execute certain wor…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) AHMEDABAD, AHMEDABAD vs. RAJKAMAL BUILDERS INFRASTRUCTURE PRIVATE LIMITED, AHMEDABAD

ITA 1467/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad28 Oct 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1466/Ahd/2024 & 1467/Ahd/2024 िनधा"रण वष" /Assessment Years : 2017-18 & 2018-19 Respectively The Acit Rajkamal Builders बनाम/ Circle-3(1)(1) Infrastrucutre Pvt.Ltd. V/S. Ahmedabad – 380 015 54, Park Hill Nr.Heaven Park Ramdevnagar, Ahmedabad (Gujarat) – 380 015 "थायी लेखा सं./Pan: Aabcr 0326 A अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Mehul K. Patel, Ar Revenue By : Shri Ritesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 25/10/2024 घोषणा की तारीख /Date Of Pronouncement: /10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Ritesh Parmar, CIT-DR
Section 143(3)Section 144BSection 80I

…asing materials, deploying its own manpower, and handling the entire scope of infrastructure development projects, which goes beyond the role of a mere works contractor. The Co-ordinate Bench relied on the ruling in the case of Radhe Developers v. CIT [(2012) 341 ITR 403 (Guj)], which clarified that ITA Nos.1466 & 1467/Ahd/2024 ACIT vs. Rajkamal Builders Infrastructure Pvt.Ltd. Asst. Years : 2017-18 & 2018-19 respectively a developer's eligibility for deductions under Section 80IA of the Act should not depend on whether they own the land or are merely executing a contract. The critical factor is the assumption o…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) AHMEDABAD, AHMEDABAD vs. RAJKAMAL BUILDERS INFRASTRUCTURE PRIVATE LIMITED, AHMEDABAD

ITA 1466/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad28 Oct 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1466/Ahd/2024 & 1467/Ahd/2024 िनधा"रण वष" /Assessment Years : 2017-18 & 2018-19 Respectively The Acit Rajkamal Builders बनाम/ Circle-3(1)(1) Infrastrucutre Pvt.Ltd. V/S. Ahmedabad – 380 015 54, Park Hill Nr.Heaven Park Ramdevnagar, Ahmedabad (Gujarat) – 380 015 "थायी लेखा सं./Pan: Aabcr 0326 A अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Mehul K. Patel, Ar Revenue By : Shri Ritesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 25/10/2024 घोषणा की तारीख /Date Of Pronouncement: /10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Ritesh Parmar, CIT-DR
Section 143(3)Section 144BSection 80I

…asing materials, deploying its own manpower, and handling the entire scope of infrastructure development projects, which goes beyond the role of a mere works contractor. The Co-ordinate Bench relied on the ruling in the case of Radhe Developers v. CIT [(2012) 341 ITR 403 (Guj)], which clarified that ITA Nos.1466 & 1467/Ahd/2024 ACIT vs. Rajkamal Builders Infrastructure Pvt.Ltd. Asst. Years : 2017-18 & 2018-19 respectively a developer's eligibility for deductions under Section 80IA of the Act should not depend on whether they own the land or are merely executing a contract. The critical factor is the assumption o…

THE ACIT, 2(1), BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

ITA 59/IND/2015[2009-10]Status: DisposedITAT Indore17 Oct 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 143(2)Section 143(3)Section 80Section 801B(10)Section 80I

…59, 159 & 436/Ind/2015 – AY 2009-10 to 2011-12 Paras Housing (P) Ltd. Vs. ACIT (2013) 22 ITJ 273 (Trib. Indore) Agarwal Builders Vs. DCIT (2015) These decisions are prior to Nitin 26 ITJ 709 (Trib. Indore) Agarwal (supra). CIT Vs. Radhe Developers (2012) 341 ITR 403 (Guj HC) DCIT Vs. AG8 Ventures Ltd. The ITAT has merely followed the issue (2019) 34 ITJ 209 (Trib. Indore) / of contractor vs. developer as decided AG8 Ventures Ltd. Vs. ACIT, in original proceeding. Further, the Bhopal IT(SS)A No.83, 84, 86, 87, ITAT has not taken into account the 90, 91, 109, 110 & ITA, No. 922 & order passed in Nitin Agarw…

THE ACIT, 2(1), BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

ITA 436/IND/2015[2011-12]Status: DisposedITAT Indore17 Oct 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 143(2)Section 143(3)Section 80Section 801B(10)Section 80I

…59, 159 & 436/Ind/2015 – AY 2009-10 to 2011-12 Paras Housing (P) Ltd. Vs. ACIT (2013) 22 ITJ 273 (Trib. Indore) Agarwal Builders Vs. DCIT (2015) These decisions are prior to Nitin 26 ITJ 709 (Trib. Indore) Agarwal (supra). CIT Vs. Radhe Developers (2012) 341 ITR 403 (Guj HC) DCIT Vs. AG8 Ventures Ltd. The ITAT has merely followed the issue (2019) 34 ITJ 209 (Trib. Indore) / of contractor vs. developer as decided AG8 Ventures Ltd. Vs. ACIT, in original proceeding. Further, the Bhopal IT(SS)A No.83, 84, 86, 87, ITAT has not taken into account the 90, 91, 109, 110 & ITA, No. 922 & order passed in Nitin Agarw…

THE ACIT, -2(1), BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

The appeal of the assesse is disposed off in terms of

ITA 159/IND/2015[2010-11]Status: DisposedITAT Indore17 Oct 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 143(2)Section 143(3)Section 80Section 801B(10)Section 80I

…of 40 ACIT-2(1), Bhopal Vs. M/s D.K. Construction ITA No.59, 159 & 436/Ind/2015 – AY 2009-10 to 2011-12 Paras Housing (P) Ltd. Vs. ACIT (2013) 22 ITJ 273 (Trib. Indore) Agarwal Builders Vs. DCIT (2015) 26 ITJ 709 (Trib. Indore) CIT Vs. Radhe Developers (2012) 341 ITR 403 (Guj HC) These decisions are prior to Nitin Agarwal (supra). DCIT Vs. AG8 Ventures Ltd. The ITAT has merely followed the issue (2019) 34 ITJ 209 (Trib. Indore) / of contractor vs. developer as decided AG8 Ventures Ltd. Vs. ACIT, in original proceeding. Further, the Bhopal IT(SS)A No.83, 84, 86, 87, 90, 91, 109, 110 & ITA, No. 922 & 923/Ind/2019 o…

Showing 1–20 of 108 · Page 1 of 6