Hindustan Aeronautics Ltd. v. State of Orissa

55 STC 327Supreme Court of India1989#12865 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2024.

Judgments citing Hindustan Aeronautics Ltd. v. State of Orissa

T and T Infra Limited, Pune vs. Asst.Commissioner of Income-Tax, Circle-7, Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 291/PUN/2020[2016-17]Status: DisposedITAT Pune01 Oct 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2016-17 T & T Infra Limited Acit, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 Pan: Aaect3902H (Appellant) (Respondent) Assessee By : Shri Tarun Ghia Department By : S/Shri Ajay Kumar Keshari & Sourabh Nayak Date Of Hearing : 10-07-2024 Date Of Pronouncement : 01-10-2024 O R D E R Per Astha Chandra, Jm :

For Appellant: Shri Tarun GhiaFor Respondent: S/Shri Ajay Kumar Keshari and Sourabh Nayak
Section 143(2)Section 80I

…s along with support of multiple case laws to arrive at a understanding of what constitutes a "works contract" In a number of judgments the Apex Court has had occasion to discuss this including the following cases: a) HAL Ltd. vs. State of Orissa, reported in 55 STC 327 b) State of Tamilnadu vs. Anandam Vishwanathan [1989] reported in 1 SCC 613 (SC) c) State of Gujarat vs. Variety Body Builders AIR reported in 1976 SC 2108 d) State of Andhra Pradesh vs. Kone Elevators (India) Ltd., reported in 3 SCC 389 [2005] 7.2 I find that the Assessing Officer has very elaborately and cogently discussed the various issues to…

The DCIT, Circle-1, Rajkot-Gujarat vs. M/S. Kishore Projects Pvt. Ltd., Rajkot-Gujarat

In the result, both the appeals filed by the Revenue are dismissed

ITA 213/RJT/2011[2006-07]Status: DisposedITAT Rajkot28 Sept 2022AY 2006-07

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

For Appellant: Ms. Bhavna Yashroy, Ld. CIT(DR)For Respondent: Shri D.M. Rindani, Ld. AR
Section 40Section 801A(4)Section 80I

…case, the learned CIT(A) erred in not taking into account the various decisions of Hon'ble Supreme Court of India on the issue of "work contract" viz. decision in the case of M/s ITA Nos.212 & 213/RJT/2011 Assessment Years: 2005-06 & 2006-07 Page 2 of 5 HAL 55 STC 327 (SC) dated 16/12/1983 to decide on the issue of "work contract" vis-a-vis "development contract" for deduction u/s. 80IA(4) of the Act. In the said case of M/s. HAL, Hon'ble Apex Court had held that no element of ownership or right of property is produced in the case of "work contract". Applying this binding decision of Hon'ble Apex Court, none of…

The DCIT, Circle-1, Rajkot-Gujarat vs. M/S. Kishore Projects Pvt. Ltd., Rajkot-Gujarat

In the result, both the appeals filed by the Revenue are dismissed

ITA 212/RJT/2011[2005-06]Status: DisposedITAT Rajkot28 Sept 2022AY 2005-06

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

For Appellant: Ms. Bhavna Yashroy, Ld. CIT(DR)For Respondent: Shri D.M. Rindani, Ld. AR
Section 40Section 801A(4)Section 80I

…case, the learned CIT(A) erred in not taking into account the various decisions of Hon'ble Supreme Court of India on the issue of "work contract" viz. decision in the case of M/s ITA Nos.212 & 213/RJT/2011 Assessment Years: 2005-06 & 2006-07 Page 2 of 5 HAL 55 STC 327 (SC) dated 16/12/1983 to decide on the issue of "work contract" vis-a-vis "development contract" for deduction u/s. 80IA(4) of the Act. In the said case of M/s. HAL, Hon'ble Apex Court had held that no element of ownership or right of property is produced in the case of "work contract". Applying this binding decision of Hon'ble Apex Court, none of…

Classic Networks Pvt. Ltd., Rajkot-Gujarat vs. The Dy. Commr. of Income Tax, Cen. Cir.2, Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 217/RJT/2015[2006-07]Status: DisposedITAT Rajkot10 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…g the issue of deduction u/s 80IA(4)of the Act. 3. On the facts and circumstances of the case, the ld. CIT(A) erred in not taking into account the decision of Hon'ble Supreme Court of India on the issue of 'work contract' viz. decision in the case of M/s HAL 55 STC 327 (SC) dtd. 16.12.1983 to decide on the issue of 'work contract' vis-a-vis 'development contract' for deduction u/s 80IA(4) of the Act. In the said case of M/s HAL, Hon'ble Apex Court had held that no element of ownership or right of property is produced in the case of 'work contract'. 4. The Ld. CIT(A) has erred in law and on facts in deleting the…

Classic Networks Pvt. Ltd., Rajkot-Gujarat vs. The Dy. Commr. of Income Tax, Cen. Cir.2, Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 216/RJT/2015[2005-06]Status: DisposedITAT Rajkot10 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…g the issue of deduction u/s 80IA(4)of the Act. 3. On the facts and circumstances of the case, the ld. CIT(A) erred in not taking into account the decision of Hon'ble Supreme Court of India on the issue of 'work contract' viz. decision in the case of M/s HAL 55 STC 327 (SC) dtd. 16.12.1983 to decide on the issue of 'work contract' vis-a-vis 'development contract' for deduction u/s 80IA(4) of the Act. In the said case of M/s HAL, Hon'ble Apex Court had held that no element of ownership or right of property is produced in the case of 'work contract'. 4. The Ld. CIT(A) has erred in law and on facts in deleting the…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Classic Network Pvt. Ltd., Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 211/RJT/2015[2005-06]Status: DisposedITAT Rajkot10 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…g the issue of deduction u/s 80IA(4)of the Act. 3. On the facts and circumstances of the case, the ld. CIT(A) erred in not taking into account the decision of Hon'ble Supreme Court of India on the issue of 'work contract' viz. decision in the case of M/s HAL 55 STC 327 (SC) dtd. 16.12.1983 to decide on the issue of 'work contract' vis-a-vis 'development contract' for deduction u/s 80IA(4) of the Act. In the said case of M/s HAL, Hon'ble Apex Court had held that no element of ownership or right of property is produced in the case of 'work contract'. 4. The Ld. CIT(A) has erred in law and on facts in deleting the…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Classic Network Pvt. Ltd., Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 203/RJT/2015[2006-07]Status: DisposedITAT Rajkot10 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…g the issue of deduction u/s 80IA(4)of the Act. 3. On the facts and circumstances of the case, the ld. CIT(A) erred in not taking into account the decision of Hon'ble Supreme Court of India on the issue of 'work contract' viz. decision in the case of M/s HAL 55 STC 327 (SC) dtd. 16.12.1983 to decide on the issue of 'work contract' vis-a-vis 'development contract' for deduction u/s 80IA(4) of the Act. In the said case of M/s HAL, Hon'ble Apex Court had held that no element of ownership or right of property is produced in the case of 'work contract'. 4. The Ld. CIT(A) has erred in law and on facts in deleting the…

M/S Balajee Sterling Builder, Bhopal vs. The DCIT-1(1), Bhopal

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

ITA 597/IND/2016[2010-11]Status: DisposedITAT Indore10 Aug 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 143(3)Section 234ASection 80Section 801B(10)Section 80I

…eveloper and builder of the housing project and therefore entitled to claim deduction u/s 80IB(10) of the Act. 4.6 At this point, it is pertinent to note the judgment of Hon'ble Supreme Court in the case of Hindustan Aeronautics Ltd. v. State of Orissa [1989] 55 STC 327 in which it has been observed that in a contract for work, the person producing has no property in the thing produced as a whole, even if part or whole of the material used by him may have been his property earlier. Further, in another judgment of Hon'ble Supreme Court in the case of State of Tamil Nadu v. Anandam Viswanathan [1989] 1 SCC 613, it…

Hindustan Aeronautics Ltd. v. State of Orissa (55 STC 327) — Cited in 8 Judgments | BharatTax