What is Ltd. v. ACIT authority for?

The primary issue concerns the eligibility for deduction under Section 80IA(4) of the Income Tax Act, 1961, particularly concerning whether an assessee is a 'developer' or 'contractor' for infrastructure projects. The case appears to discuss the impact of subsequent amendments, such as the Explanation inserted by the Finance Act, 2007, on the classification of contracts and the availability of such deductions.

How many judgments cite Ltd. v. ACIT?

49 judgments on BharatTax cite Ltd. v. ACIT (21 Taxmann.com 138), spanning 2015 to 2025.

Which sections of the Income Tax Act does Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 194A, Section 201(1A), Section 201(1), Section 132, Section 2(28A), Section 139.

Ltd. v. ACIT (21 Taxmann.com 138)

Yes Bank Ltd., 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 3499/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Jun 2022AY 2012-13

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…

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 3498/MUM/2018[2011-12]Status: DisposedITAT Mumbai28 Jun 2022AY 2011-12

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…

DCIT- 2(2)(2), Mumbai vs. Yes Bank Ltd., Mumbai

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

ITA 3238/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…

DCIT- 2(2)(2), Mumbai vs. Yes Bank Ltd., Mumbai

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

ITA 3237/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Jun 2022AY 2012-13

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…

DCIT 2(2)(2), Mumbai vs. Yes Bank Ltd., Mumbai

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

ITA 3236/MUM/2018[2011-12]Status: DisposedITAT Mumbai28 Jun 2022AY 2011-12

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…