Katira Construction Ltd. v. UOI

31 Taxmann.com 250High Court2013#1474 most cited

What is Katira Construction Ltd. v. UOI authority for?

A person entering into a works contract with an enterprise eligible for deduction under Section 80-IA is not entitled to claim the tax benefit under Section 80-IA of the Act.

77

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Katira Construction Ltd. v. UOI · Section 80-IA · deduction · infrastructure facility · works contract · eligibility for tax benefit

Also reported as

214 Taxmann 599

Sections most often in play

Section 115JBSection 194ASection 201Section 201ASection 112Section 143(3)Section 153ASection 28

Issues it is cited on

section 36(2)(i)section 80ia(13)section 80ia(1)section 92aretention moneysection 80ia(4)infrastructure facilitysection 112long-term capital assetdeduction u/s 80iasection 35dsection 36(2)

Judgments citing Katira Construction Ltd. v. UOI

JAYANTI S KUNDHADIYA, ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), PUNE, PUNE vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LIMITED, MUMBAI

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes

ITA 231/PUN/2025[2015-16]Status: DisposedITAT Pune23 Oct 2025AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Rajiv KhandelwalFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.229 to 231/PUN/2025 Assessment years : 2013-14 to 2015-16 ACIT, Central Circle 2(1), Patil Construction and Infrastructure Pune Limited Vs. Flat No.2, Swadhin Sadan, C-Road, Churchgate, Mumbai – 400021 PAN : AAFCP4151P (Appellant) (Respondent) Assessee by : S/Shri Rajiv Khandelwal, Akash Kumar, Neelkanth Khandelwal and Gagan Khandelwal Department by : Shri Amit Bobde, CIT Date of hearing : 06-08-2025 Date of pronouncement : 23-10-2025 O R D E R PER R.K. PANDA, VP: IT…

JAYANTI S KUNDHADIYA, ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LIMITED, MUMBAI

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes

ITA 230/PUN/2025[2014-15]Status: DisposedITAT Pune23 Oct 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Rajiv KhandelwalFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.229 to 231/PUN/2025 Assessment years : 2013-14 to 2015-16 ACIT, Central Circle 2(1), Patil Construction and Infrastructure Pune Limited Vs. Flat No.2, Swadhin Sadan, C-Road, Churchgate, Mumbai – 400021 PAN : AAFCP4151P (Appellant) (Respondent) Assessee by : S/Shri Rajiv Khandelwal, Akash Kumar, Neelkanth Khandelwal and Gagan Khandelwal Department by : Shri Amit Bobde, CIT Date of hearing : 06-08-2025 Date of pronouncement : 23-10-2025 O R D E R PER R.K. PANDA, VP: IT…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), PUNE, PUNE vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LIMITED, MUMBAI

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes

ITA 229/PUN/2025[2013-14]Status: DisposedITAT Pune23 Oct 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Rajiv KhandelwalFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.229 to 231/PUN/2025 Assessment years : 2013-14 to 2015-16 ACIT, Central Circle 2(1), Patil Construction and Infrastructure Pune Limited Vs. Flat No.2, Swadhin Sadan, C-Road, Churchgate, Mumbai – 400021 PAN : AAFCP4151P (Appellant) (Respondent) Assessee by : S/Shri Rajiv Khandelwal, Akash Kumar, Neelkanth Khandelwal and Gagan Khandelwal Department by : Shri Amit Bobde, CIT Date of hearing : 06-08-2025 Date of pronouncement : 23-10-2025 O R D E R PER R.K. PANDA, VP: IT…

ASST.COMMISSIONER OF INCOME-TAX (TDS)2(1), MUMBAI, MUMBAI vs. PATEL ENGINEERING LIMITED, MUMBAI

ITA 3068/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Dec 2024AY 2017-18
Section 194ASection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3068/Mum/2024 (Assessment Year :2017-18) ITA No.3063/Mum/2024 (Assessment Year: 2017-18) ITA No.3061/Mum/2024 (Assessment Year : 2018-19) & ITA No.3065/Mum/2024 (Assessment Year : 2018-19) Assistant Vs. Patel Engineering Limited Commissioner Patel Estate Off. S.V.Road of Jogeshwari West Income Tax (TDS)2(1) Maharashtra-400 102 / DCIT (CC) 3(4) Mumbai PAN/GIR No.AAACP2567L (Appellant) .. (Respondent) ITA No.2801/Mum/2024 (Assessment Year :2017-18) ITA No.2802/Mum/2024 (As…

ASST.COMMISSIONER OF INCOME TAX, TDS 2 1, MUMBAI vs. PATEL ENGINEERING LIMITED, MUMBAI

ITA 3065/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19
Section 194ASection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3068/Mum/2024 (Assessment Year :2017-18) ITA No.3063/Mum/2024 (Assessment Year: 2017-18) ITA No.3061/Mum/2024 (Assessment Year : 2018-19) & ITA No.3065/Mum/2024 (Assessment Year : 2018-19) Assistant Vs. Patel Engineering Limited Commissioner of Patel Estate Off. S.V.Road Income Tax (TDS)2(1) Jogeshwari West / DCIT (CC) 3(4) Maharashtra-400 102 Mumbai PAN/GIR No.AAACP2567L (Appellant) .. (Respondent) ITA No.2801/Mum/2024 (Assessment Year :2017-18) ITA No.2802/Mum/2024 (As…

DCIT CC - 3(4), MUMBAI, MUMBAI vs. PATEL ENGINEERING LIMITED, MUMBAI

ITA 3063/MUM/2024[2017]Status: DisposedITAT Mumbai31 Dec 2024
Section 194ASection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3068/Mum/2024 (Assessment Year :2017-18) ITA No.3063/Mum/2024 (Assessment Year: 2017-18) ITA No.3061/Mum/2024 (Assessment Year : 2018-19) & ITA No.3065/Mum/2024 (Assessment Year : 2018-19) Assistant Commissioner of Income Tax (TDS)2(1) / DCIT (CC) 3(4) Mumbai Vs. Patel Engineering Limited Patel Estate Off. S.V.Road Jogeshwari West Maharashtra-400 102 PAN/GIR No.AAACP2567L (Appellant) .. (Respondent) ITA No.2801/Mum/2024 (Assessment Year :2017-18) ITA No.2802/Mum/2024 (As…

DCIT CC- 3(4), MUMBAI, MUMBAI vs. PATEL ENGINEERING LIMITED, MUMBAI

ITA 3061/MUM/2024[2018]Status: DisposedITAT Mumbai31 Dec 2024
Section 194ASection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3068/Mum/2024 (Assessment Year :2017-18) ITA No.3063/Mum/2024 (Assessment Year: 2017-18) ITA No.3061/Mum/2024 (Assessment Year : 2018-19) & ITA No.3065/Mum/2024 (Assessment Year : 2018-19) Assistant Commissioner of Income Tax (TDS)2(1) / DCIT (CC) 3(4) Mumbai Vs. Patel Engineering Limited Patel Estate Off. S.V.Road Jogeshwari West Maharashtra-400 102 PAN/GIR No.AAACP2567L (Appellant) .. (Respondent) ITA No.2801/Mum/2024 (Assessment Year :2017-18) ITA No.2802/Mum/2024 (As…

PATEL ENGINEERING LIMITED ,MUMBAI vs. DCIT-CC-3(4), MUMBAI

ITA 2802/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19
Section 194ASection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3068/Mum/2024 (Assessment Year :2017-18) ITA No.3063/Mum/2024 (Assessment Year: 2017-18) ITA No.3061/Mum/2024 (Assessment Year : 2018-19) & ITA No.3065/Mum/2024 (Assessment Year : 2018-19) Vs. Assistant Commissioner of Income Tax (TDS)2(1) / DCIT (CC) 3(4) Mumbai Patel Engineering Limited Patel Estate Off. S.V.Road Jogeshwari West Maharashtra-400 102 PAN/GIR No.AAACP2567L (Appellant) .. (Respondent) ITA No.2801/Mum/2024 (Assessment Year :2017-18) ITA No.2802/Mum/2024 (As…

PATEL ENGINEERING LIMITED ,MUMBAI vs. DCIT CC-3(4), MUMBAI

In the result, appeals of the Revenue are dismissed, except for one ground no

ITA 2801/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Dec 2024AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 194ASection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3063/Mum/2024 (Assessment Year: 2017-18) & Assistant Vs. Patel Engineering Limited Commissioner of Patel Estate Off. S.V.Road Income Tax (TDS)2(1) Jogeshwari West / DCIT (CC) 3(4) Maharashtra-400 102 Mumbai PAN/GIR No.AAACP2567L (Appellant) .. (Respondent) ITA No.2802/Mum/2024 (Assessment Year :2018-19) Patel Engineering Limited Vs. Assistant Patel Estate Commissioner of Off. S.V.Road Income Tax Jogeshwari West (TDS)2(1) /DCIT Maharashtra-400102 (CC)-3(4) Mumbai PAN/GI…

ACIT(CENTRAL)-1, BHOPAL, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

Appeals are dismissed

ITA 57/IND/2024[2021-22]Status: DisposedITAT Indore17 Oct 2024AY 2021-22

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

Section 143(2)Section 143(3)Section 32(1)(iia)Section 80

…ACIT, Central-1, Bhopal Vs. Dilip Buildcon Ltd. ITA No. 31 & 57/Ind/2024 - AYs 2020-21 & 2021-22 आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 57/Ind/2024 (AY: 2021-22) ACIT, Central-1, M/s. Dilip Buildcon Ltd. Bhopal Plot No. 5, Inside Govind Narayan बनाम/ Singh Gate, Vs. Kolar Road, Huzur, Bhopal (Appellant / Revenue) (Respondent /Assessee) PAN: AACCD6124B Assessee by Shri Hitesh Chimnani and Shri Yash Kukreja, Ld. ARs Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hea…

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

Appeals are dismissed

ITA 31/IND/2024[2020-21]Status: DisposedITAT Indore17 Oct 2024AY 2020-21

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

Section 143(2)Section 143(3)Section 32(1)(iia)Section 80

…ACIT, Central-1, Bhopal Vs. Dilip Buildcon Ltd. ITA No. 31 & 57/Ind/2024 - AYs 2020-21 & 2021-22 आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 57/Ind/2024 (AY: 2021-22) ACIT, Central-1, M/s. Dilip Buildcon Ltd. Bhopal Plot No. 5, Inside Govind Narayan बनाम/ Singh Gate, Vs. Kolar Road, Huzur, Bhopal (Appellant / Revenue) (Respondent /Assessee) PAN: AACCD6124B Assessee by Shri Hitesh Chimnani and Shri Yash Kukreja, Ld. ARs Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hea…

DCIT-3(4), MUMBAI vs. M/S. AMBUJA CEMENTS LTD.,, MUMBAI CITY

In the result, appeals of the revenue and CO’s of assessee stands dismissed

ITA 2032/MUM/2023[2010-11]Status: DisposedITAT Mumbai11 Dec 2023AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Prashant Maharishi, Am आयकर अपील सं/ I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) Dcit-3(4) बिधम/ M/S. Ambuja Cements Ltd 29Th Floor, Center-1, World 3Rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, Midc Mumbai-400005. Cross, Road B Andheri East, Mumbai-400059. Cross Objection No. 90/Mum/2023 Arising Out Of I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) M/S. Ambuja Cements Ltd बिधम/ Dcit-3(4) 3Rd Floor, Elegant Business 29Th Floor, Center-1, Vs. Park, Midc Cross, Road B World Trade Center, Andheri East, Mumbai- Cuffe Parade, Mumbai- 400059. 400005. आयकर अपील सं/ I.T.A. No.2032/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) Dcit-3(4) बिधम/ M/S. Ambuja Cements Ltd 29Th Floor, Center-1, World 3Rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, Midc Mumbai-400005. Cross, Road B Andheri . East, Mumbai-400059. Cross Objection No. 91/Mum/2023 Arising Out Of I.T.A. No.2032/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) M/S. Ambuja Cements Ltd बिधम/ Dcit-3(4) 3Rd Floor, Elegant Business 29Th Floor, Center-1, Vs. Park, Midc Cross, Road B World Trade Center, Andheri East, Mumbai- Cuffe Parade, Mumbai- 400059. 400005. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacg0569P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Shri Ajay Chandra (Dr) C.O. 90 & 91/Mum/2023 A.Ys. 2008-09 & 2010-11 Ambuja Cements Ltd सुनवाई की तारीख / Date Of Hearing: 11/10/2023 घोषणा की तारीख /Date Of Pronouncement: 11/12/2023 आदेश / O R D E R Per Bench: These Are Appeals Preferred By The Revenue & Respective Cross Objections (‘Co’) Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [In Short ‘Ld. Cit(A)’] Dated 31-03-2023 For Ay 2008-09 & Ay 2010-11 Respectively.

For Appellant: NoneFor Respondent: Shri Ajay Chandra (DR)
Section 115Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI PRASHANT MAHARISHI, AM आयकर अपील सं/ I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) DCIT-3(4) बिधम/ M/s. Ambuja Cements Ltd 29th Floor, Center-1, World 3rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, MIDC Mumbai-400005. Cross, Road B Andheri East, Mumbai-400059. Cross Objection No. 90/Mum/2023 Arising out of I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) M/s. Ambuja Cements Ltd बिधम/ DCIT-3(4) 3rd Floor, Elegant Business 29th Floor, Center-1, Vs. Park, MIDC Cross,…

DCIT-3(4), MUMBAI vs. M/S. AMBUJA CEMENTS LTD.,, MUMBAI

In the result, appeals of the revenue and CO’s of assessee stands dismissed

ITA 2031/MUM/2023[2008-09]Status: DisposedITAT Mumbai11 Dec 2023AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri Prashant Maharishi, Am आयकर अपील सं/ I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) Dcit-3(4) बिधम/ M/S. Ambuja Cements Ltd 29Th Floor, Center-1, World 3Rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, Midc Mumbai-400005. Cross, Road B Andheri East, Mumbai-400059. Cross Objection No. 90/Mum/2023 Arising Out Of I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) M/S. Ambuja Cements Ltd बिधम/ Dcit-3(4) 3Rd Floor, Elegant Business 29Th Floor, Center-1, Vs. Park, Midc Cross, Road B World Trade Center, Andheri East, Mumbai- Cuffe Parade, Mumbai- 400059. 400005. आयकर अपील सं/ I.T.A. No.2032/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) Dcit-3(4) बिधम/ M/S. Ambuja Cements Ltd 29Th Floor, Center-1, World 3Rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, Midc Mumbai-400005. Cross, Road B Andheri . East, Mumbai-400059. Cross Objection No. 91/Mum/2023 Arising Out Of I.T.A. No.2032/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) M/S. Ambuja Cements Ltd बिधम/ Dcit-3(4) 3Rd Floor, Elegant Business 29Th Floor, Center-1, Vs. Park, Midc Cross, Road B World Trade Center, Andheri East, Mumbai- Cuffe Parade, Mumbai- 400059. 400005. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacg0569P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Shri Ajay Chandra (Dr) C.O. 90 & 91/Mum/2023 A.Ys. 2008-09 & 2010-11 Ambuja Cements Ltd सुनवाई की तारीख / Date Of Hearing: 11/10/2023 घोषणा की तारीख /Date Of Pronouncement: 11/12/2023 आदेश / O R D E R Per Bench: These Are Appeals Preferred By The Revenue & Respective Cross Objections (‘Co’) Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [In Short ‘Ld. Cit(A)’] Dated 31-03-2023 For Ay 2008-09 & Ay 2010-11 Respectively.

For Appellant: NoneFor Respondent: Shri Ajay Chandra (DR)
Section 115Section 115JSection 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI PRASHANT MAHARISHI, AM आयकर अपील सं/ I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) DCIT-3(4) बिधम/ M/s. Ambuja Cements Ltd 29th Floor, Center-1, World 3rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, MIDC Mumbai-400005. Cross, Road B Andheri East, Mumbai-400059. Cross Objection No. 90/Mum/2023 Arising out of I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) M/s. Ambuja Cements Ltd बिधम/ DCIT-3(4) 3rd Floor, Elegant Business 29th Floor, Center-1, Vs. Park, MIDC Cross,…

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 606/HYD/2016[2012-13]Status: DisposedITAT Hyderabad31 Jul 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.603 to 606/Hyd/2016 (Assessment Years : 2009-10 to 2012-13) Dy. Commissioner of M/s. HES Infra Pvt. Ltd., Vs. Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN AABCH 8954L (Appellant) (Respondent) Appellant By : Ms. T. Vijaya Lakshmi, CIT-DR Respondent By : Shri A. Srinivas, C.A. Date of Hearing : 04.07.2023 Date of Pronouncement : 31.07.2023 O R D E R PER BENCH : These appeals filed by the Revenue are directed against two separate orders dt…

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 605/HYD/2016[2011-12]Status: DisposedITAT Hyderabad31 Jul 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.603 to 606/Hyd/2016 (Assessment Years : 2009-10 to 2012-13) Dy. Commissioner of M/s. HES Infra Pvt. Ltd., Vs. Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN AABCH 8954L (Appellant) (Respondent) Appellant By : Ms. T. Vijaya Lakshmi, CIT-DR Respondent By : Shri A. Srinivas, C.A. Date of Hearing : 04.07.2023 Date of Pronouncement : 31.07.2023 O R D E R PER BENCH : These appeals filed by the Revenue are directed against two separate orders dt…

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 604/HYD/2016[2010-11]Status: DisposedITAT Hyderabad31 Jul 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.603 to 606/Hyd/2016 (Assessment Years : 2009-10 to 2012-13) Dy. Commissioner of M/s. HES Infra Pvt. Ltd., Vs. Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN AABCH 8954L (Appellant) (Respondent) Appellant By : Ms. T. Vijaya Lakshmi, CIT-DR Respondent By : Shri A. Srinivas, C.A. Date of Hearing : 04.07.2023 Date of Pronouncement : 31.07.2023 O R D E R PER BENCH : These appeals filed by the Revenue are directed against two separate orders dt…

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 603/HYD/2016[2009-10]Status: DisposedITAT Hyderabad31 Jul 2023AY 2009-10

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.603 to 606/Hyd/2016 (Assessment Years : 2009-10 to 2012-13) Dy. Commissioner of M/s. HES Infra Pvt. Ltd., Vs. Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN AABCH 8954L (Appellant) (Respondent) Appellant By : Ms. T. Vijaya Lakshmi, CIT-DR Respondent By : Shri A. Srinivas, C.A. Date of Hearing : 04.07.2023 Date of Pronouncement : 31.07.2023 O R D E R PER BENCH : These appeals filed by the Revenue are directed against two separate orders dt…

ACC LIMITED,MUMBAI vs. DCIT (LTU), MUMBAI

In the result, appeal filed by department is dismissed

ITA 800/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. DCIT (LTU) 121, Cement House, M.K. Road 29th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 PAN: AAACT1507C (Appellant) (Respondent) Asst. CIT – 3(4) v. M/s. ACC Limited 29th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar, Shri Chai…

ASST. COMMISSIONER OF INCOME TAX-3(4), MUMBAI-400005 vs. M/S. ACC LIMITED, MUMBAI-400020

In the result, appeal filed by department is dismissed

ITA 1171/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. DCIT (LTU) 121, Cement House, M.K. Road 29th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 PAN: AAACT1507C (Appellant) (Respondent) Asst. CIT – 3(4) v. M/s. ACC Limited 29th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar, Shri Chai…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 3178/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3139/MUM/2019 (A.Y. 2011-12) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3178/MUM/2019 (A.Y. 2011-12) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AA…

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