Katira Construction Ltd. v. UOI

31 Taxmann.com 250High Court2013#1473 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 366,314 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

Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad vs. The Jt.CIT., (OSD)Circle-5, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 1385/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad13 May 2022AY 2009-10

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad vs. The Dy.CIT., Circle-5, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 442/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad13 May 2022AY 2007-08

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad vs. The Dy.CIT., Circle-5, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 441/AHD/2011[2004-05]Status: DisposedITAT Ahmedabad13 May 2022AY 2004-05

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad vs. The Addl.CIT., Range-5, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 3254/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad13 May 2022AY 2008-09

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

The DCIT, Circle-5, Ahmedabad vs. Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 722/AHD/2010[2006-07]Status: DisposedITAT Ahmedabad13 May 2022AY 2006-07

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

The DCIT, Circle-5, Ahmedabad vs. Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 2489/AHD/2009[2005-06]Status: DisposedITAT Ahmedabad13 May 2022AY 2005-06

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad vs. The Dy.CIT., Circle-5, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 118/AHD/2009[2002-03]Status: DisposedITAT Ahmedabad13 May 2022AY 2002-03

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

Thed CIT, Central-1, Bhopal vs. M/S Dilip Buildcon Ltd, Bhopal

In the result, revenue’s appeal for A

ITA 290/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER & ITA No. 819 & 820/Ind/2019 & Assessment Year:2014-15 to 2017-18 M/s. Dilip Buildcon Ltd. DCIT, Central-1, Bhopal Bhopal बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AACCD6124B & ITA No. 881 & 882/Ind/2019 & Assessment Year:2014-15 to 2017-18 DCIT, Central-1, M/s. Dilip Buildcon Ltd. Bhopal Bhopal बनाम/ Vs. (Appellant) (Respondent ) P.A. No.AACCD6124B M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Revenue by Shri P.K.…

Shri Dilip Buildcon Ltd, Bhopal vs. DCIT Central -1, Bhopal

In the result, revenue’s appeal for A

ITA 197/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER & ITA No. 819 & 820/Ind/2019 & Assessment Year:2014-15 to 2017-18 M/s. Dilip Buildcon Ltd. DCIT, Central-1, Bhopal Bhopal बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AACCD6124B & ITA No. 881 & 882/Ind/2019 & Assessment Year:2014-15 to 2017-18 DCIT, Central-1, M/s. Dilip Buildcon Ltd. Bhopal Bhopal बनाम/ Vs. (Appellant) (Respondent ) P.A. No.AACCD6124B M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Revenue by Shri P.K.…

DCIT (Central)-1, Bhopal vs. Dilip Buildcon Ltd., Bhopal

In the result, revenue’s appeal for A

ITA 882/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER & ITA No. 819 & 820/Ind/2019 & Assessment Year:2014-15 to 2017-18 M/s. Dilip Buildcon Ltd. DCIT, Central-1, Bhopal Bhopal बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AACCD6124B & ITA No. 881 & 882/Ind/2019 & Assessment Year:2014-15 to 2017-18 DCIT, Central-1, M/s. Dilip Buildcon Ltd. Bhopal Bhopal बनाम/ Vs. (Appellant) (Respondent ) P.A. No.AACCD6124B M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Revenue by Shri P.K.…

DCIT (Central)-1, Bhopal vs. Dilip Buildcon Ltd., Bhopal

In the result, revenue’s appeal for A

ITA 881/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER & ITA No. 819 & 820/Ind/2019 & Assessment Year:2014-15 to 2017-18 M/s. Dilip Buildcon Ltd. DCIT, Central-1, Bhopal Bhopal बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AACCD6124B & ITA No. 881 & 882/Ind/2019 & Assessment Year:2014-15 to 2017-18 DCIT, Central-1, M/s. Dilip Buildcon Ltd. Bhopal Bhopal बनाम/ Vs. (Appellant) (Respondent ) P.A. No.AACCD6124B M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Revenue by Shri P.K.…

Dilip Buildcon Ltd., Bhopal vs. DCIT (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 820/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER & ITA No. 819 & 820/Ind/2019 & Assessment Year:2014-15 to 2017-18 M/s. Dilip Buildcon Ltd. DCIT, Central-1, Bhopal Bhopal बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AACCD6124B & ITA No. 881 & 882/Ind/2019 & Assessment Year:2014-15 to 2017-18 DCIT, Central-1, M/s. Dilip Buildcon Ltd. Bhopal Bhopal बनाम/ Vs. (Appellant) (Respondent ) P.A. No.AACCD6124B M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Revenue by Shri P.K.…

Dilip Buildcon Ltd., Bhopal vs. DCIT (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 819/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER & ITA No. 819 & 820/Ind/2019 & Assessment Year:2014-15 to 2017-18 M/s. Dilip Buildcon Ltd. DCIT, Central-1, Bhopal Bhopal बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AACCD6124B & ITA No. 881 & 882/Ind/2019 & Assessment Year:2014-15 to 2017-18 DCIT, Central-1, M/s. Dilip Buildcon Ltd. Bhopal Bhopal बनाम/ Vs. (Appellant) (Respondent ) P.A. No.AACCD6124B M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Revenue by Shri P.K.…

Deputy Commissioner of Income Tax (Central)-1, Bhopal vs. Dilip Buildcon Limited, Bhopal

In the result, revenue’s appeal for A

ITA 816/IND/2018[14-15]Status: DisposedITAT Indore27 Jan 2022

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER & ITA No. 819 & 820/Ind/2019 & Assessment Year:2014-15 to 2017-18 M/s. Dilip Buildcon Ltd. DCIT, Central-1, Bhopal Bhopal बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AACCD6124B & ITA No. 881 & 882/Ind/2019 & Assessment Year:2014-15 to 2017-18 DCIT, Central-1, M/s. Dilip Buildcon Ltd. Bhopal Bhopal बनाम/ Vs. (Appellant) (Respondent ) P.A. No.AACCD6124B M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Revenue by Shri P.K.…

Dilip Buildcon Limited, Bhopal vs. Deputy Commissioner of Income Tax (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 782/IND/2018[2014-15]Status: DisposedITAT Indore27 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER & ITA No. 819 & 820/Ind/2019 & Assessment Year:2014-15 to 2017-18 M/s. Dilip Buildcon Ltd. DCIT, Central-1, Bhopal Bhopal बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AACCD6124B & ITA No. 881 & 882/Ind/2019 & Assessment Year:2014-15 to 2017-18 DCIT, Central-1, M/s. Dilip Buildcon Ltd. Bhopal Bhopal बनाम/ Vs. (Appellant) (Respondent ) P.A. No.AACCD6124B M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Revenue by Shri P.K.…

Sugam Construction Pvt.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-8(2), Ahmedabad

In the result, the appeal filed by the revenue and CO filed by the assessee are hereby ordered to be dismissed and appeal filed by the assessee bearing ITA

ITA 2444/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad17 Sept 2019AY 2011-12

Bench: Shri Manish Borad, Am & Shri Amarjit Singh, Jm

For Appellant: Shri P. M. Mehta & G. M ThakorFor Respondent: Shri Vinod Tanwani (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MANISH BORAD, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2444/Ahd/2015 ("नधा"रण वष" / Assessment Year: 2011-12) M/s. Sugam Construction P. बनाम/ ITO Ward 8(2) Ltd. Vs. 4th Floor, Arun complex Opp Ahmedabad. CU Shah college, Ashram Road, Ahmedabad-380014. आयकर अपील सं/ I.T.A. No.3377/Ahd/2014 ("नधा"रण वष" / Assessment Year: 2010-11) M/s. Sugam Construction P. बनाम/ Dy. Commissioner of Ltd. Vs. 4th Floor, Arun complex Opp Income Tax, Circle-4(1)(1) CU Shah college, Ashram ‘B’ Wing, Room No.208, Road, Ahmedabad-380014. Pratyaksh Kar Bh…

The DCIT.Circle-4(1)(1), Ahmedabad vs. M/S. Sugam Construction Pvt. Ltd., Ahmedabad

In the result, the appeal filed by the revenue and CO filed by the assessee are hereby ordered to be dismissed and appeal filed by the assessee bearing ITA

ITA 3377/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad17 Sept 2019AY 2010-11

Bench: Shri Manish Borad, Am & Shri Amarjit Singh, Jm

For Appellant: Shri P. M. Mehta & G. M ThakorFor Respondent: Shri Vinod Tanwani (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MANISH BORAD, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2444/Ahd/2015 ("नधा"रण वष" / Assessment Year: 2011-12) M/s. Sugam Construction P. बनाम/ ITO Ward 8(2) Ltd. Vs. 4th Floor, Arun complex Opp Ahmedabad. CU Shah college, Ashram Road, Ahmedabad-380014. आयकर अपील सं/ I.T.A. No.3377/Ahd/2014 ("नधा"रण वष" / Assessment Year: 2010-11) M/s. Sugam Construction P. बनाम/ Dy. Commissioner of Ltd. Vs. 4th Floor, Arun complex Opp Income Tax, Circle-4(1)(1) CU Shah college, Ashram ‘B’ Wing, Room No.208, Road, Ahmedabad-380014. Pratyaksh Kar Bh…