Indian Oil Corpn. Ltd. v. DCIT

4 SOT 1Income Tax Appellate Tribunal2005#3924 most cited

What is Indian Oil Corpn. Ltd. v. DCIT authority for?

An assessee engaged in the development of water supply and irrigation projects is considered an infrastructure developer, not merely a contractor, and is therefore eligible for deduction under section 80IA. The distinction between a contractor and a developer is significant for determining eligibility.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Also referred to as

Patel Engineering Company Ltd. v. ACIT · 4 SOT 1 (Mum.) · 2004 · ITAT · section 80IA · infrastructure development · water supply project · irrigation project · contractor vs developer · eligibility for deduction

Issues it is cited on

section 80ib(2)section 24asection 8osection 80msection 3(b)section 44bbsection 42section 44bsection 40(a)(ii)section 80hsection 80hhcdividend distribution tax

Judgments citing Indian Oil Corpn. Ltd. v. DCIT

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 PATNA, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA

In the result, all the appeals of the Revenue in ITA No

ITA 299/PAT/2023[2020-21]Status: DisposedITAT Patna15 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav & Dr. Manish Borad

For Appellant: Shri AK Rastogi, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 139Section 139(1)Section 153ASection 250Section 801ASection 80I

…on order of ITAT Jaipur Bench in the case of Om Metals Infraprojects Limited v. CIT in ITA Nos. 722 and 723/JP/2008 wherein the ITAT Jaipur Bench, while relying on another order of ITAT Mumbai Bench in the case of Patel Engineering Company Ltd. v. ACIT (2004) 4 SOT 1 (Mum.), ITA No.294,297 to 299/PAT/2023 Ganadhipati Construction Pvt. Ltd; A.Ys. 2018-19 to 2021-22 had held that development of water supply and irrigation project was infrastructure. The ITAT had further held that the word contractor is not aposite to the word developer and further that the assessee was not a mere contractor but also a developer and…

DY COMMISSIONER OF INCOME TAX, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA

In the result, all the appeals of the Revenue in ITA No

ITA 298/PAT/2023[2019-20]Status: DisposedITAT Patna15 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav & Dr. Manish Borad

For Appellant: Shri AK Rastogi, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 139Section 139(1)Section 153ASection 250Section 801ASection 80I

…on order of ITAT Jaipur Bench in the case of Om Metals Infraprojects Limited v. CIT in ITA Nos. 722 and 723/JP/2008 wherein the ITAT Jaipur Bench, while relying on another order of ITAT Mumbai Bench in the case of Patel Engineering Company Ltd. v. ACIT (2004) 4 SOT 1 (Mum.), ITA No.294,297 to 299/PAT/2023 Ganadhipati Construction Pvt. Ltd; A.Ys. 2018-19 to 2021-22 had held that development of water supply and irrigation project was infrastructure. The ITAT had further held that the word contractor is not aposite to the word developer and further that the assessee was not a mere contractor but also a developer and…

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, PATNA, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA

In the result, all the appeals of the Revenue in ITA No

ITA 297/PAT/2023[2018-19]Status: DisposedITAT Patna15 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav & Dr. Manish Borad

For Appellant: Shri AK Rastogi, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 139Section 139(1)Section 153ASection 250Section 801ASection 80I

…on order of ITAT Jaipur Bench in the case of Om Metals Infraprojects Limited v. CIT in ITA Nos. 722 and 723/JP/2008 wherein the ITAT Jaipur Bench, while relying on another order of ITAT Mumbai Bench in the case of Patel Engineering Company Ltd. v. ACIT (2004) 4 SOT 1 (Mum.), ITA No.294,297 to 299/PAT/2023 Ganadhipati Construction Pvt. Ltd; A.Ys. 2018-19 to 2021-22 had held that development of water supply and irrigation project was infrastructure. The ITAT had further held that the word contractor is not aposite to the word developer and further that the assessee was not a mere contractor but also a developer and…

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1,PATNA, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA

In the result, all the appeals of the Revenue in ITA No

ITA 294/PAT/2023[2021-22]Status: DisposedITAT Patna15 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav & Dr. Manish Borad

For Appellant: Shri AK Rastogi, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 139Section 139(1)Section 153ASection 250Section 801ASection 80I

…on order of ITAT Jaipur Bench in the case of Om Metals Infraprojects Limited v. CIT in ITA Nos. 722 and 723/JP/2008 wherein the ITAT Jaipur Bench, while relying on another order of ITAT Mumbai Bench in the case of Patel Engineering Company Ltd. v. ACIT (2004) 4 SOT 1 (Mum.), ITA No.294,297 to 299/PAT/2023 Ganadhipati Construction Pvt. Ltd; A.Ys. 2018-19 to 2021-22 had held that development of water supply and irrigation project was infrastructure. The ITAT had further held that the word contractor is not aposite to the word developer and further that the assessee was not a mere contractor but also a developer and…

DY. CIT. CIRCLE 7(1)(1), MUMBAI vs. HINDUSTAN COLAS PVT. LTD., MUMBAI

In the result, appeals filed by the assessee for A

ITA 1663/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

DY. CIT. CIRCLE 7(1)(1), MUMBAI vs. HINDUSTAN COLAS PVT. LTD., MUMBAI

In the result, appeals filed by the assessee for A

ITA 1662/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1653/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1652/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Oct 2022AY 2017-18

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1651/MUM/2022[2016-17]Status: DisposedITAT Mumbai20 Oct 2022AY 2016-17

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1650/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Oct 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1649/MUM/2022[2013-14]Status: DisposedITAT Mumbai20 Oct 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1648/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1647/MUM/2022[2011-12]Status: DisposedITAT Mumbai20 Oct 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1646/MUM/2022[2010-11]Status: DisposedITAT Mumbai20 Oct 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1645/MUM/2022[2009-10]Status: DisposedITAT Mumbai20 Oct 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1644/MUM/2022[2008-09]Status: DisposedITAT Mumbai20 Oct 2022AY 2008-09

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1643/MUM/2022[2007-08]Status: DisposedITAT Mumbai20 Oct 2022AY 2007-08

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1642/MUM/2022[2006-07]Status: DisposedITAT Mumbai20 Oct 2022AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1641/MUM/2022[2005-06]Status: DisposedITAT Mumbai20 Oct 2022AY 2005-06

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1640/MUM/2022[2002-03]Status: DisposedITAT Mumbai20 Oct 2022AY 2002-03

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…37 ITR 894 (Delhi), decision rendered by Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 55 taxmann.com 455 (Gujarat), decision rendered by co-ordinate Bench of the Tribunal in case of Indian Oil Corpn. Ltd. vs. DCIT (2005) 4 SOT 1 (Mum) and the decision rendered by co-ordinate Bench of the Tribunal in case of Numaligarh Refinery Ltd. vs. DCIT 2019 SCC Online ITAT 18321. 13. However, on the other hand, to repel the arguments addressed by the Ld. A.R. for the assessee, the Ld. D.R. for the Revenue relied upon the orders passed by the Ld. CIT(A) and further contended that since b…

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Indian Oil Corpn. Ltd. v. DCIT (4 SOT 1) — Cited in 30 Judgments | BharatTax