Katira Constructions Limited v. Union of India and Others

352 ITR 513High Court2013#1609 most cited

What is Katira Constructions Limited v. Union of India and Others authority for?

The Gujarat High Court holds that the explanation to Section 80-IA(4) of the Income-tax Act, regarding works contracts for infrastructure facilities, is clarificatory and explanatory in nature, not an amendment with retrospective effect. Its vires are upheld as it does not levy tax retrospectively.

70

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Katira Constructions Limited v. Union of India · 352 ITR 513 · Section 80-IA · Section 80-IA(4) · explanation · clarificatory · retrospective effect · works contract · infrastructure facility · deduction

Sections most often in play

Section 142(1)Section 143(2)Section 271(1)(c)Section 80-IASection 139Section 147Section 148Section 149

Issues it is cited on

section 2(15a)section 17(2)(iiia)retention moneysection 80ia(4)(i)section 80ia(5)illegal paymentsection 80ia(1)section 80lasection 17(2)section 80ia(4)(iii)section 80ib(4)section 80l

Judgments citing Katira Constructions Limited v. Union of India and Others

Jsw Steel Ltd, Mumbai vs. Pr CIT Cen 4, Mumbai

In the result, appeals of the assessee are allowed

ITA 4064/MUM/2017[2010-11]Status: DisposedITAT Mumbai30 Nov 2017AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Rakesh JoshiFor Respondent: Shri S.K. Saikja
Section 132Section 153ASection 153DSection 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NO.4062, 4063, 4064 & 4086/MUM/2017 (A.Ys: 2008-09 TO 2011-12) M/s. JSW Steel Ltd., v. Principal Commissioner of Income Tax, JSW Centre, Central – 4, 6th Floor, Bandra Kurla Complex Aayakar Bhavan, M.K.Road, Bandra (East) Mumbai-400 020 Mumbai – 400 051 PAN NO: AAACJ 4323 N (Appellant) (Respondent) Assessee by : Shri Rakesh Joshi Department by : Shri S.K. Saikja Date of Hearing : 11.09.2017 Date of pronouncement : 30.11.2017 O R D E R P…

Jsw Steels Ltd, Mumbai vs. Pr CIT Cen 4, Mumbai

In the result, appeals of the assessee are allowed

ITA 4063/MUM/2017[2009-10]Status: DisposedITAT Mumbai30 Nov 2017AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Rakesh JoshiFor Respondent: Shri S.K. Saikja
Section 132Section 153ASection 153DSection 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NO.4062, 4063, 4064 & 4086/MUM/2017 (A.Ys: 2008-09 TO 2011-12) M/s. JSW Steel Ltd., v. Principal Commissioner of Income Tax, JSW Centre, Central – 4, 6th Floor, Bandra Kurla Complex Aayakar Bhavan, M.K.Road, Bandra (East) Mumbai-400 020 Mumbai – 400 051 PAN NO: AAACJ 4323 N (Appellant) (Respondent) Assessee by : Shri Rakesh Joshi Department by : Shri S.K. Saikja Date of Hearing : 11.09.2017 Date of pronouncement : 30.11.2017 O R D E R P…

Jsw Stel Ltd, Mumbai vs. Pr CIT Cen 4, Mumbai

In the result, appeals of the assessee are allowed

ITA 4062/MUM/2017[2008-09]Status: DisposedITAT Mumbai30 Nov 2017AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Rakesh JoshiFor Respondent: Shri S.K. Saikja
Section 132Section 153ASection 153DSection 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NO.4062, 4063, 4064 & 4086/MUM/2017 (A.Ys: 2008-09 TO 2011-12) M/s. JSW Steel Ltd., v. Principal Commissioner of Income Tax, JSW Centre, Central – 4, 6th Floor, Bandra Kurla Complex Aayakar Bhavan, M.K.Road, Bandra (East) Mumbai-400 020 Mumbai – 400 051 PAN NO: AAACJ 4323 N (Appellant) (Respondent) Assessee by : Shri Rakesh Joshi Department by : Shri S.K. Saikja Date of Hearing : 11.09.2017 Date of pronouncement : 30.11.2017 O R D E R P…

The ITO, Ward-1(4), Ahmedabad vs. Doshion Limited, Ahmedabad

Accordingly. Ground no. 3 is treated as allowed for statistical purpose

ITA 1895/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad12 Sept 2017AY 2007-08

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad)

For Appellant: Shri D.P. Gupta with Prasoon Kabra Sr. D.RFor Respondent: Shri S.N. Soparkar with Parin Shah A.R
Section 36(1)(va)Section 80I

…issue revolves around the denial of the claim of deduction by the A.O. heavily relying upon the amended provisions of Section 80IA(4) of the Act. At this juncture, we have to state that the Hon’ble High Court of Gujarat in the case of Katira Construction Ltd. 352 ITR 513 had the occasion to consider whether the explanation is clarificatory and, therefore, has a retrospective effect and the Hon’ble Jurisdictional High Court held as under:- “With effect from April 1, 2002, some significant changes were made in the provisions. Such changes were (i) that sub-section (4) of section 80-IA now required the enterprise to…

DCIT, Chennai vs. Sical Logistics Ltd., Chennai

ITA 1697/CHNY/2014[2010-11]Status: DisposedITAT Chennai18 Aug 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri Milind Madhukar, JCIT &For Respondent: Shri S. Sridhar, Advocate
Section 10Section 14A

…cility on BOT/ BOOT fulfilling the conditions stipulated u/s 801A, the appellant is eligible to claim the deduction u/s 801A. The appellant placed its reliance on Hon’ble Gujarat High Court in the case of Katira Construction Ltd., Vs Union of India & Others 352 ITR 513 which squarely applies to the 36 - - ITA 1695 to 1697 & CO 84/Mds/14 facts of the instant case as the appellant developed new infrastructure facility i.e the coal handling facility on its own by an agreement entered into with TNEB. The infrastructure facility developed by the appellant in the form of coal handling facility for importing coal…

DCIT, Chennai vs. Sical Logistics Ltd., Chennai

ITA 1696/CHNY/2014[2009-10]Status: DisposedITAT Chennai18 Aug 2017AY 2009-10

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri Milind Madhukar, JCIT &For Respondent: Shri S. Sridhar, Advocate
Section 10Section 14A

…cility on BOT/ BOOT fulfilling the conditions stipulated u/s 801A, the appellant is eligible to claim the deduction u/s 801A. The appellant placed its reliance on Hon’ble Gujarat High Court in the case of Katira Construction Ltd., Vs Union of India & Others 352 ITR 513 which squarely applies to the 36 - - ITA 1695 to 1697 & CO 84/Mds/14 facts of the instant case as the appellant developed new infrastructure facility i.e the coal handling facility on its own by an agreement entered into with TNEB. The infrastructure facility developed by the appellant in the form of coal handling facility for importing coal…

DCIT, Chennai vs. Sical Logistics Ltd., Chennai

ITA 1695/CHNY/2014[2008-09]Status: DisposedITAT Chennai18 Aug 2017AY 2008-09

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri Milind Madhukar, JCIT &For Respondent: Shri S. Sridhar, Advocate
Section 10Section 14A

…cility on BOT/ BOOT fulfilling the conditions stipulated u/s 801A, the appellant is eligible to claim the deduction u/s 801A. The appellant placed its reliance on Hon’ble Gujarat High Court in the case of Katira Construction Ltd., Vs Union of India & Others 352 ITR 513 which squarely applies to the 36 - - ITA 1695 to 1697 & CO 84/Mds/14 facts of the instant case as the appellant developed new infrastructure facility i.e the coal handling facility on its own by an agreement entered into with TNEB. The infrastructure facility developed by the appellant in the form of coal handling facility for importing coal…

Ultra Tech Cement Ltd, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result appeals of the Revenue are dismissed, whereas appeals of the assessee are allowed in part in terms indicated hereinabove

ITA 5065/MUM/2014[2009-10]Status: DisposedITAT Mumbai05 Apr 2017AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm M/S. Ultratech Cement Ltd., Vs. Acit – 2(2), Mumbai Ahura Centre, B Wing, 2Nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 Pan/Gir No. Aaacl6442L Appellant) .. Respondent) M/S. Ultratech Cement Ltd., Vs. Dcit – 2(2), Mumbai Ahura Centre, B Wing, 2Nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 Pan/Gir No. Aaacl6442L Appellant) .. Respondent) Acit – 2(2), Mumbai Vs. M/S. Ultratech Cement Ltd., Ahura Centre, B Wing, 2Nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 Pan/Gir No. Aaacl6442L Appellant) .. Respondent) Dcit – 2(2), Mumbai Vs. M/S. Ultratech Cement Ltd., Ahura Centre, B Wing, 2Nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 Pan/Gir No. Aaacl6442L Appellant) .. Respondent) M/S. Ultratech Cement Ltd., Assessee By Shri Arvind Sonde Alongwith Shri Sampat Kabra Revenue By Smt. S.Padmaja

Section 127Section 143(3)Section 14ASection 271Section 80Section 80l

…he requirement for an assessee to transfer the infrastructure facility to the concerned government authorities with prescribed time. 85. In this regard reliance can be placed on the decision of Gujarat High Court in case of Katira Construction Limited v. UOI (352 ITR 513), wherein Court held as under:- "32. It is true that with effect from 1-4-2002 some significant changes were made in the said provisions. Three of these changes which are material were: (i) that sub-section (4) of section 80-IA now required the enterprise to carry on the business of developing or operating and maintaining or developing, operating…

M/S Parnika Commercial & Estates (P) Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 5724/DEL/2010[2007-08]Status: DisposedITAT Delhi22 Jul 2016AY 2007-08

Bench: : Shri C.M. Garg & Shri L.P. Sahu

For Appellant: Sh. Kapil Goel, AdvocateFor Respondent: Sh. Ashish Chandra Mohanty, Sr. DR
Section 250(6)Section 80Section 80I

…, by observing that the assessee is eligible for deduction u/s.80IA of the Act and against this, the Revenue is in appeal before us. 4. The ld. DR relied on the judgment of the Gujarat High Court dated 28.3.2013 in the case of Katira Construction Ltd. v. UOI (352 ITR 513), wherein it was held as under : “ There is an intrinsic difference between developing an infrastructure facility and executing a works contract. What the Explanation aims to achieve is to clarify that deduction under section 80-IA(4) of the Act would not be available in case of execution of works contract. Even without the aid of the Explanation…

Gleg Engineers P. Ltd, Mumbai vs. ITO 9(1)(4), Mumbai

In the result, the appeals filed by the assessee are treated as allowed for statistical purpose

ITA 1696/MUM/2012[2003-04]Status: DisposedITAT Mumbai23 Nov 2015AY 2003-04

Bench: Shri N.K. Billaiya & Shri Pawan Singhआयकर अपील सं/ I.Ta Nos.1696, 7250 & 7251/Mum/2012 ("नधा"रण वष" / Assessment Years: 2003-04 To 2005-06 आयकर अपील सं/ I.Ta No.4456/Mum/2010 ("नधा"रण वष" / Assessment Year:2006-07 आयकर अपील सं/ I.Ta No.5046/Mum/2011 ("नधा"रण वष" / Assessment Year:2007-08 आयकर अपील सं/ I.Ta No.1697/Mum/2012 ("नधा"रण वष" / Assessment Year:2008-09 आयकर अपील सं/ I.Ta No.7780/Mum/2012 ("नधा"रण वष" / Assessment Year:2009-10 बनाम/ M/S. Gleg Engineers Pvt. The Ito 9(1)(4), Ltd., Aayakar Bhavan, Vs. 302-303, Dheeraj Plaza, Mumbai Hill Road, Bandra (W), Mumbai-400 050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacg 8338G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By: Shri M. Subramanian ""यथ" क" ओर से/Respondent By: Shri Abani Kanta Nayak सुनवाई क" तार"ख / Date Of Hearing :23.11.2015 घोषणा क" तार"ख /Date Of Pronouncement :23.11.2015 आदेश / O R D E R Per Bench:

For Appellant: Shri M. SubramanianFor Respondent: Shri Abani Kanta Nayak
Section 80I

…d against the Revenue. 9. The Revenue authorities have heavily relied upon the amendments brought to the provisions of Sec. 80IA(4) of the Act. This amendment has been taken care of by the Hon’ble High Court of Gujarat in the case of Katira Construction Ltd. 352 ITR 513. Considering these decisions on the facts of the case in all fairness, we restore the matter once again to the file of the AO with a direction to decide the issue afresh in the light of the decision of the Hon’ble Jurisdictional High Court in the case of ABG Heavy Industries Ltd (supra) and the decision of the Co-ordinate Bench in the case of NCC…