En-vision Enviro Engineers (P.) Ltd. v. DCIT, Circle-1, Surat

150 TTJ 621Income Tax Appellate Tribunal2012#8775 most cited

What is En-vision Enviro Engineers (P.) Ltd. v. DCIT, Circle-1, Surat authority for?

Engaging in the treatment of bio-medical waste qualifies as maintaining or developing an eligible infrastructural facility under Section 80IA(4) for availing deductions.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Also referred to as

En-Vision Enviro Engineers (P.) Ltd. v. DCIT · Section 80IA(4) · infrastructural facility · bio-medical waste treatment · solid waste management system · eligible infrastructure

Sections most often in play

Section 10(10C)Section 10ASection 10AASection 10BSection 10BASection 115JBSection 139(1)Section 139(4)

Issues it is cited on

section 80ia(13)section 10(10c)section 80iabsection 80ia(4)(i)section 80j(6a)section 8osection 10basection 170section 80ia(4)infrastructure facilitydeduction under section 80iasection 80a(5)

Judgments citing En-vision Enviro Engineers (P.) Ltd. v. DCIT, Circle-1, Surat

M/S. Shree Balaji Engicons Pvt. Ltd., Belpahar, Jharsuguda vs. DCIT, Central Circle-1(1), 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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

M/S. Shree Balaji Engicons Pvt. Ltd., Belpahar, Jharsuguda vs. ACIT, Central Circle-1(1), 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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

Asst. CIT, Central Circle, Sambalpur, Aayakar Bhawan 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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, Central Circle, 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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, Central Circle, 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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, Central Circle, 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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

Dy. Commissioner of Income Tax, Circle, Hisar vs. Synergy Waste Management Private Limited, Hisar

Appeal is dismissed in above terms

ITA 3557/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Dec 2024AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3557/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Synergy Waste Management Pvt. Circle, Ltd., #168, Sector-27-28, Hisar, Hisar, Haryana-125001 Haryana-125001 (Appellant) (Respondent) Pan No. Aaics9088H Assessee By : Sh. S. K. Gupta, Ca Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/105727025(1) Dated 20.10.2023, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Sh. Sahil Kumar Bansal, Sr. DR
Section 143(3)Section 4Section 801A(4)Section 80I

…the Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra) and also considered the proposition rendered by the coordinate Bench of the ITAT, Ahmedabad in the case of En-Vision Enviro Engineers (P) Ltd., 150 TTJ 621 (Ahd). The ld.CIT(A) finally held that the engagement of the assessee in the treatment of bio- medical waste constitutes maintaining or developing of infrastructural facility with respect to solid waste management system which is an eligible infrastructural facility as per the provisions of section 80IA(4). 29. He also concluded that in absence o…

DCIT, Hisar vs. M/S Synergy Waste Management Pvt. Ltd., Hisar

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5704/DEL/2016[2013-14]Status: DisposedITAT Delhi07 Feb 2023AY 2013-14

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR
Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

…the Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra) and also considered the proposition rendered by the coordinate Bench of the ITAT, Ahmedabad in the case of En-Vision Enviro Engineers (P) Ltd., 150 TTJ 621 (Ahd). The ld.CIT(A) finally held that the engagement of the assessee in the treatment of bio-medical waste constitutes maintaining or developing of infrastructural facility with respect to solid waste management system which is an eligible infrastructural facility as per the provisions of section 80IA(4). 29. He also concluded that in absence o…

DCIT, Hisar vs. M/S Synergy Waste Management Pvt. Ltd., Hisar

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5703/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Feb 2023AY 2012-13

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR
Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

…the Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra) and also considered the proposition rendered by the coordinate Bench of the ITAT, Ahmedabad in the case of En-Vision Enviro Engineers (P) Ltd., 150 TTJ 621 (Ahd). The ld.CIT(A) finally held that the engagement of the assessee in the treatment of bio-medical waste constitutes maintaining or developing of infrastructural facility with respect to solid waste management system which is an eligible infrastructural facility as per the provisions of section 80IA(4). 29. He also concluded that in absence o…

DCIT, Hisar vs. M/S Synergy Waste Management Pvt. Ltd., Hisar

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5702/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Feb 2023AY 2012-13

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR
Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

…the Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra) and also considered the proposition rendered by the coordinate Bench of the ITAT, Ahmedabad in the case of En-Vision Enviro Engineers (P) Ltd., 150 TTJ 621 (Ahd). The ld.CIT(A) finally held that the engagement of the assessee in the treatment of bio-medical waste constitutes maintaining or developing of infrastructural facility with respect to solid waste management system which is an eligible infrastructural facility as per the provisions of section 80IA(4). 29. He also concluded that in absence o…

DCIT, Hisar vs. M/S Synergy Waste Management Pvt. Ltd., Hisar

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5701/DEL/2016[2011-12]Status: DisposedITAT Delhi07 Feb 2023AY 2011-12

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR
Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

…the Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra) and also considered the proposition rendered by the coordinate Bench of the ITAT, Ahmedabad in the case of En-Vision Enviro Engineers (P) Ltd., 150 TTJ 621 (Ahd). The ld.CIT(A) finally held that the engagement of the assessee in the treatment of bio-medical waste constitutes maintaining or developing of infrastructural facility with respect to solid waste management system which is an eligible infrastructural facility as per the provisions of section 80IA(4). 29. He also concluded that in absence o…

En-vision Enviro Engineers (P.) Ltd. v. DCIT, Circle-1, Surat (150 TTJ 621) — Cited in 12 Judgments | BharatTax