Ltd. v. ACIT

21 Taxmann.com 138Reported decision2012#2396 most cited

What is Ltd. v. ACIT authority for?

Merely being designated a 'contractor' in an agreement does not automatically disqualify an assessee from claiming deductions for infrastructure development under Chapter VI-A, such as section 80-IA, if the substance of the activity qualifies.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

KMC Constructions Ltd. v. ACIT · contractor status · 80IA deduction · 80IB deduction · infrastructure projects · eligibility for Chapter VI-A · substance over form · contract agreement · business income deductions

Sections most often in play

Section 194ASection 201(1A)Section 201(1)Section 132Section 2(28A)Section 139Section 195Section 4

Issues it is cited on

section 80ia(13)section 80ia(4)(i)section 57(i)section 80iabsection 2(d)section 80lasection 86section 80ib(4)section 8osection 80lsection 80ia(5)section 167b

Judgments citing Ltd. v. ACIT

RUPAREL DEVELOPERS (INDIA) PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(1), MUMBAI

The appeal of the assessee is allowed

ITA 5925/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Apr 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Vimal Punmiya, ARFor Respondent: 15.04.2025
Section 132Section 139Section 194ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No.5925/Mum/2024 (Assessment Year: 2017-18) Ruparel Developers (India) Pvt. Ltd., DCIT, TDS Circle-2(1), Room No. 309, 3rd Floor, 14, Floor 3, Plot 274, Datta Prasad, Swatantya Veer Savarkar Marg, MTNL Building, Cumballa Hill, Vs. Catering College, Dadar, Mumbai-400026. Maharashtra-400028. PAN: AAFCR0703F Appellant) : Respondent) Appellant /Assessee by : Shri Vimal Punmiya, AR : Shri R.R. Makwana- Sr. DR Revenue / Respondent by : 15.04.2025 Date of Hearing Date of Pronouncement : 28.04.2025 O R D E R Pe…

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, MADHAPUR

In the result, all the appeals of the Revenue are dismissed

ITA 688/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.682, 688 and 689/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2017-18, 2018-19 and 2020-21) The Assistant NCC HES JV, Commissioner of Income Vs. Madhapur, Tax, Circle 8(1), Hyderabad. Hyderabad. PAN : AACAN7266L अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue by: Ms. M. Narmada, CIT-DR. सुिवधई की…

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, HYDERABAD

ITA 682/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Feb 2025AY 2017-18
For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.682, 688 and 689/Hyd/2024 (निर्धारण वर्ष / Assessment Years: 2017-18, 2018-19 and 2020-21) | The Assistant Commissioner of Income Tax, Circle 8(1), Hyderabad. Vs. NCC HES JV, Madhapur, Hyderabad. PAN : AACAN7266L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती द्वारा/Assessee by: Shri S. Ramarao, Advocate. राजस्व द्वारा / Revenue by: Ms. M. Narmada, CIT-DR. सुनवाई की त…

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 89/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. ACIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 88/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

In the result, appeals of the assesee in IT(SS)A No

ITA 320/CTK/2023[2011-12]Status: DisposedITAT Cuttack07 Jan 2025AY 2011-12

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

M/S. SHREE BAALAJI ENGICONS LIMITED,JHARSUGUDA vs. DEPUTY COMMISSIONER OF INCOME TAX ( CENTRAL CIRCLE-1(1), SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

ITA 296/CTK/2023[2013-14]Status: DisposedITAT Cuttack07 Jan 2025AY 2013-14

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 142/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 141/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

ITA 13/CTK/2023[2018-19]Status: DisposedITAT Cuttack07 Jan 2025AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

SHREE SUKHAKARTA DEVELOPERS PRIVATE LIMITED,MATUNGA ROAD, MUMBAI vs. DCIT, OSD TDS CIRCLE 2(2), MUMBAI, MUMBAI

ITA 4247/MUM/2024[2017-18]Status: DisposedITAT Mumbai09 Dec 2024AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri Dr. Kishor Dhule, CIT-DR
Section 132Section 139Section 194ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 4186/Mum/2024 (Assessment Year: 2021-22) Shree Siddhivinayak Realhomes ITO, TDS Ward-2(2)(3), Room No. 319, 3rd Floor, Pvt. Ltd. 10, 1st Floor, Ruparel IRIS, Nair MTNL Building, Cumballa Hill, Mahal, Senapati Bapat Marg, Vs. Peddar Road, Matunga Road (West), Mumbai-400026. Mumbai-400016. TAN : MUMS85819G Appellant) : Respondent) I.T.A. No. 4247/Mum/2024 (Assessment Year: 2017-18) Shree Sukhakarta Developers DCIT, OSD Circle-2(2), Room No. 311, 3rd Floor, Pvt. Ltd. 14th Floor, Ruparel IRIS, Nair MT…

SHREE SIDDHIVINAYAK REALHOMES PRIVATE LIMITED,MUMBAI vs. ITO, TDS WARD 2(2)(3), MUMBAI, MUMBAI

ITA 4186/MUM/2024[2021-22]Status: DisposedITAT Mumbai09 Dec 2024AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri Dr. Kishor Dhule, CIT-DR
Section 132Section 139Section 194ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 4186/Mum/2024 (Assessment Year: 2021-22) Shree Siddhivinayak Realhomes ITO, TDS Ward-2(2)(3), Room No. 319, 3rd Floor, Pvt. Ltd. 10, 1st Floor, Ruparel IRIS, Nair MTNL Building, Cumballa Hill, Mahal, Senapati Bapat Marg, Vs. Peddar Road, Matunga Road (West), Mumbai-400026. Mumbai-400016. TAN : MUMS85819G Appellant) : Respondent) I.T.A. No. 4247/Mum/2024 (Assessment Year: 2017-18) Shree Sukhakarta Developers DCIT, OSD Circle-2(2), Room No. 311, 3rd Floor, Pvt. Ltd. 14th Floor, Ruparel IRIS, Nair MT…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI

In the result, all the five appeals filed by the assessee are allowed

ITA 5325/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5356/Mum/2024 (A.Y: 2019-20) KD Lite Develpers Pvt Ltd Vs. DCIT, TDS Circle 1(3) CTS No. 470 (PT), NG Room No. 420, 4th Acharya Nagar, off Eastern Floor, MTNL TE Bldg Express Highway, Swastik Pedder Road, Park, Chembur – 400071. Cumballa Hill, Mumbai. PAN/GIR No. MUMK22845E (Applicant) (Respondent) Assessee by Shri Vimal Punmiya Revenue by S…

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI, MUMBAI

In the result, all the five appeals filed by the assessee are allowed

ITA 5305/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 194ASection 201Section 201(1)Section 250

…ITA Nos. 5305, 5325, 5354, 5356 & 5357/MUM/2024 M/s. K D LITE DEVELOPERS PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5325/Mum/2024 (A.Y: 2017-18) ITA No. 5356/Mum/2024 (A.Y: 2019-20) KD Lite Develpers Pvt Ltd Vs. DCIT, TDS Circle 1(3) CTS No. 470 (PT), NG Room No. 420, 4th Acharya Nagar, off Eastern Floor, MTNL TE Bldg Express Highway, Swastik Pedder Road, Park, Chembur – 400071. Cumballa Hill, Mumbai. PAN/GIR No. MUMK22845E (Applicant) (Respondent) Assessee by Shri Vimal Punmiya Revenue by S…

ALLIANCE ONE INDUSTRIES INDIA PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), GUNTUR

In the result, appeal of the assessee is partly allowed

ITA 68/VIZ/2022[2017-2018]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri K.C. Devdas, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 92C

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.68/Viz/2022 ("नधा"रण वष" / Assessment Year :2017-18) Alliance One Industries India Vs. Deputy Commissioner of Private Limited, Income Tax, Hyderabad. Circle-1(1), PAN: AAACT 8064 A Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri K.C. Devdas, AR ""याथ" क" ओर से…

DCIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 2486/MUM/2017[2007-08]Status: DisposedITAT Mumbai07 Jul 2023AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

…taxmann.com 97; ii) ACIT v. Pate I KNR Joint Venture ITA 5230/M/2012; iii) DClT v. V.R.M. (India) Ltd. ITA 811/Del/2008; iv) KCL BEL Tarmat JV v, ITO ITA 111/Rjt/2010; v) GVPR Engineers Ltd. v. ACIT 21 Taxmann.com 25 (Hyd); vi) KMC Constructions Ltd. v. ACIT 21 Taxmann.com 138 (Hyd). 9. With regard to contention of ld. CITDIR that assessee is a contractor, insofar as assessee has been mentioned as contractor in all the agreements, we rely on the following decisions :- Page No. 16 ITA NO. 2485 & 2486/MUM/2017 C.O. NO. 265 & 355/MUM/2018 M/s. Patel Engineering Ltd. i) In the assessee's own appeal for AY 2000-01…

DCIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 2485/MUM/2017[2006-07]Status: DisposedITAT Mumbai07 Jul 2023AY 2006-07

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

…taxmann.com 97; ii) ACIT v. Pate I KNR Joint Venture ITA 5230/M/2012; iii) DClT v. V.R.M. (India) Ltd. ITA 811/Del/2008; iv) KCL BEL Tarmat JV v, ITO ITA 111/Rjt/2010; v) GVPR Engineers Ltd. v. ACIT 21 Taxmann.com 25 (Hyd); vi) KMC Constructions Ltd. v. ACIT 21 Taxmann.com 138 (Hyd). 9. With regard to contention of ld. CITDIR that assessee is a contractor, insofar as assessee has been mentioned as contractor in all the agreements, we rely on the following decisions :- Page No. 16 ITA NO. 2485 & 2486/MUM/2017 C.O. NO. 265 & 355/MUM/2018 M/s. Patel Engineering Ltd. i) In the assessee's own appeal for AY 2000-01…

ACIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, cross objection filed by the assessee is partly allowed

ITA 2758/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Oct 2022AY 2009-10

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 199(2)Section 801A(4)Section 80I

…n.com 97 (v). ACIT v. Patel KNR Joint Venture ITA 5230/M/2012 (vi). DCIT v. V.R.M. (India) Ltd. ITA 811/Del/2008 (vii). KCL BEL Tarmat JV v, ITO, ITA 111/Rjt/2010 (viii). GVPR Engineers Ltd. v. ACIT 21 Taxmann.com 25 (Hyd) (ix). KMC Constructions Ltd. v. ACIT 21 Taxmann.com 138 (Hyd). ITA.No. 2933/MUM/2019 (A.Y. 2014-15) C.O. No. 259 & 260/MUM/2018 M/s. Patel Engineering Ltd., 6. Ld. AR submitted that out of the nine projects, six projects (namely Koyna project, Bheema Lift Irrigation project, Kameng Hydro Electric Project Package II and III, Kalwakurty Lift irrigation project and NLIP project) are existing proje…

ACIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, cross objection filed by the assessee is partly allowed

ITA 2757/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Oct 2022AY 2008-09

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 199(2)Section 801A(4)Section 80I

…n.com 97 (v). ACIT v. Patel KNR Joint Venture ITA 5230/M/2012 (vi). DCIT v. V.R.M. (India) Ltd. ITA 811/Del/2008 (vii). KCL BEL Tarmat JV v, ITO, ITA 111/Rjt/2010 (viii). GVPR Engineers Ltd. v. ACIT 21 Taxmann.com 25 (Hyd) (ix). KMC Constructions Ltd. v. ACIT 21 Taxmann.com 138 (Hyd). ITA.No. 2933/MUM/2019 (A.Y. 2014-15) C.O. No. 259 & 260/MUM/2018 M/s. Patel Engineering Ltd., 6. Ld. AR submitted that out of the nine projects, six projects (namely Koyna project, Bheema Lift Irrigation project, Kameng Hydro Electric Project Package II and III, Kalwakurty Lift irrigation project and NLIP project) are existing proje…

YES BANK LIMITED,MUMBAI vs. DCIT 2 (2)(2), MUMBAI

In the result, appeal filed by the learned assessing officer in ITA number 3238/M/2018 for assessment year 2013 –

ITA 3500/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Shekhar L. Gajbhiye, CIT
Section 14ASection 35DSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 3499/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) Discovery of India, Dr. AB Road, 545, Aykar Bhavan, Vs. Worli, Mumbai-400 018 MK road, Mumbai-400 020 (Respondent) (Appellant) PAN No. AAACY2068D ITA No. 3237/Mum/2018 (Assessment Year 2012-13) The Deputy Commissioner of Income Tax , Yes Bank Limited 9th Floor, Nehru Centre, Circle 2(2)(2) 545, Aaykar Bhavan, Discovery of India, Dr. AB Road, Vs. Wo…

Showing 1–20 of 49 · Page 1 of 3