M/s. GVPR Engineers Ltd. v. ACIT

51 SOT 207Income Tax Appellate Tribunal2012#1278 most cited

What is M/s. GVPR Engineers Ltd. v. ACIT authority for?

Deduction under section 80-IA is available to developers who undertake entrepreneurial investment risk, not merely to contractors who undertake business risk. The nature of the work undertaken determines eligibility.

89

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

M/s. GVPR Engineers Ltd. v. ACIT · 51 SOT 207 · section 80IA(4) · deduction under section 80IA · infrastructure facility · developer vs contractor · entrepreneurial investment risk · business risk

Sections most often in play

Section 80IA(4)

Issues it is cited on

section 80ia(13)section 80iabsection 80ia(4)(i)section 8osection 80ia(4)infrastructure facilitydeduction under section 80iadeduction u/s 80iasection 17section 194csection 80iasection 201(1a)

Judgments citing M/s. GVPR Engineers Ltd. v. ACIT

M/S. Shree Balaji Engicons Pvt. Ltd., Belpahar, Jharsuguda vs. DCIT, Central Circle-1(1), 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

…The assessee is eligible for benefit u/s 80-IA even if part of the Infrastructural Project work is executed" [Emphasis Supplied) 1.5.4) The Hon'ble ITAT Hyderabad Bench 'B' in the case of GVPR Engineers Ltd. v. ACIT, Circle-2(3), Hyderabad reported in [2012] 51 SOT 207 (Hyderabad) (URO) held that: "28. The next question is to be answered is whether the assessee is a developer or mere works contractor. The Revenue relied on the amendments brought in by the Finance Act 2007 and 2009 to mention that the activity undertaken by the assessee is akin to works contract and he is not eligible for deduction under section…

M/S. Shree Balaji Engicons Pvt. Ltd., Belpahar, Jharsuguda vs. ACIT, Central Circle-1(1), 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

…The assessee is eligible for benefit u/s 80-IA even if part of the Infrastructural Project work is executed" [Emphasis Supplied) 1.5.4) The Hon'ble ITAT Hyderabad Bench 'B' in the case of GVPR Engineers Ltd. v. ACIT, Circle-2(3), Hyderabad reported in [2012] 51 SOT 207 (Hyderabad) (URO) held that: "28. The next question is to be answered is whether the assessee is a developer or mere works contractor. The Revenue relied on the amendments brought in by the Finance Act 2007 and 2009 to mention that the activity undertaken by the assessee is akin to works contract and he is not eligible for deduction under section…

Asst. CIT, Central Circle, Sambalpur, Aayakar Bhawan 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

…The assessee is eligible for benefit u/s 80-IA even if part of the Infrastructural Project work is executed" [Emphasis Supplied) 1.5.4) The Hon'ble ITAT Hyderabad Bench 'B' in the case of GVPR Engineers Ltd. v. ACIT, Circle-2(3), Hyderabad reported in [2012] 51 SOT 207 (Hyderabad) (URO) held that: "28. The next question is to be answered is whether the assessee is a developer or mere works contractor. The Revenue relied on the amendments brought in by the Finance Act 2007 and 2009 to mention that the activity undertaken by the assessee is akin to works contract and he is not eligible for deduction under section…

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

…The assessee is eligible for benefit u/s 80-IA even if part of the Infrastructural Project work is executed" [Emphasis Supplied) 1.5.4) The Hon'ble ITAT Hyderabad Bench 'B' in the case of GVPR Engineers Ltd. v. ACIT, Circle-2(3), Hyderabad reported in [2012] 51 SOT 207 (Hyderabad) (URO) held that: "28. The next question is to be answered is whether the assessee is a developer or mere works contractor. The Revenue relied on the amendments brought in by the Finance Act 2007 and 2009 to mention that the activity undertaken by the assessee is akin to works contract and he is not eligible for deduction under section…

ACIT, Central Circle, 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

…The assessee is eligible for benefit u/s 80-IA even if part of the Infrastructural Project work is executed" [Emphasis Supplied) 1.5.4) The Hon'ble ITAT Hyderabad Bench 'B' in the case of GVPR Engineers Ltd. v. ACIT, Circle-2(3), Hyderabad reported in [2012] 51 SOT 207 (Hyderabad) (URO) held that: "28. The next question is to be answered is whether the assessee is a developer or mere works contractor. The Revenue relied on the amendments brought in by the Finance Act 2007 and 2009 to mention that the activity undertaken by the assessee is akin to works contract and he is not eligible for deduction under section…

ACIT, Central Circle, 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

…The assessee is eligible for benefit u/s 80-IA even if part of the Infrastructural Project work is executed" [Emphasis Supplied) 1.5.4) The Hon'ble ITAT Hyderabad Bench 'B' in the case of GVPR Engineers Ltd. v. ACIT, Circle-2(3), Hyderabad reported in [2012] 51 SOT 207 (Hyderabad) (URO) held that: "28. The next question is to be answered is whether the assessee is a developer or mere works contractor. The Revenue relied on the amendments brought in by the Finance Act 2007 and 2009 to mention that the activity undertaken by the assessee is akin to works contract and he is not eligible for deduction under section…

ACIT, Central Circle, 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

…The assessee is eligible for benefit u/s 80-IA even if part of the Infrastructural Project work is executed" [Emphasis Supplied) 1.5.4) The Hon'ble ITAT Hyderabad Bench 'B' in the case of GVPR Engineers Ltd. v. ACIT, Circle-2(3), Hyderabad reported in [2012] 51 SOT 207 (Hyderabad) (URO) held that: "28. The next question is to be answered is whether the assessee is a developer or mere works contractor. The Revenue relied on the amendments brought in by the Finance Act 2007 and 2009 to mention that the activity undertaken by the assessee is akin to works contract and he is not eligible for deduction under section…

SMC Infrastructures Pvt. Ltd., Mumbai vs. DCIT, Central Circle-2, Thane

In the result, the appeal of the assessee is allowed

ITA 3497/MUM/2024[2018-19]Status: DisposedITAT Mumbai04 Dec 2024AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2018-19

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri Kishor Dhule, CIT/DR &
Section 143(2)Section 801ASection 80I

…, supervision, coordination and control, financial involvement and defect correction and liability period and such contracts cannot be called as a simple works contract. 4 SMC Infrastructure Pvt. Ltd. A.Y. 2018-19 In the case of GVPR Engineers Ltd. v. ACIT, 51 SOT 207 (Hyd) (URO) wherein the Tribunal held that deduction u/s. 801A is available to developers who undertake entrepreneurial investment risk and not for the contractors, who undertake only business risk. Therefore, if the contracts involve design, development, operation & maintenance, financial involvement and defect correction and liability period, t…

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

…B.T. Patil& Sons Belgaum Constructions (P.) Ltd. v. ACIT 34 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 Engi…

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

…B.T. Patil& Sons Belgaum Constructions (P.) Ltd. v. ACIT 34 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 Engi…

Maytas-Ncc Jv, Hyderabad vs. Income Tax Officer, Ward-14(3), Hyderabad

In the result, appeals filed by the Revenue as well as the Assessee are allowed for statistical purposes

ITA 774/HYD/2018[2013-14]Status: DisposedITAT Hyderabad30 May 2023AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumarappeal In Ita No Revenue Assessee A.Y 1545/Hyd/2017 Acit Circle 8(1) Maytas Ncc-Jv, 2006-07 Hyderabad Hyderabad Pan:Aalfm2137K 1546/Hyd/2017 -Do- -Do- 2007-08 1547/Hyd/2017 -Do- -Do- 2008-09 1548/Hyd/2017 -Do- -Do- 2009-10 494/Hyd.2016 -Do- -Do- 2010-11 1198/Hyd/2017 -Do- -Do- 2011-12 774/Hyd/2018 Maytas Ncc-Jv, Acit Circle 8(1) 2013-14 Hyderabad Hyderabad Pan:Aalfm2137K 690/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri S. Rama Rao, Advocate Revenue By: Dr. Rajendra Kumar, Cit(Dr)

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Dr. Rajendra Kumar, CIT(DR)
Section 80Section 80I

…for the A.Y 2007-08. Thereafter, the learned DR drew the attention of the Bench to the order passed by the Tribunal in ITA No.1292/Hyd/2010 for the A.Y 2007-08 vide order dated 27.08.2012 which reads as under: “23. In the case of GVPR Engineers Ltd. v. ACIT, 51 SOT 207 (Hyd) (URO) wherein the Tribunal held that deduction u/s. 80IA is available to developers who undertake entrepreneurial investment risk and not for the contractors, who undertake only business risk. Without any doubt, the assessee clearly demonstrated that the plant and machinery, technical know-how, expertise and financial resources. Page 7 of 1…

Maytas Ncc Jv, Hyderabad vs. Income Tax Officer, Ward-8(3), Hyderabad

In the result, appeals filed by the Revenue as well as the Assessee are allowed for statistical purposes

ITA 690/HYD/2018[2014-15]Status: DisposedITAT Hyderabad30 May 2023AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarappeal In Ita No Revenue Assessee A.Y 1545/Hyd/2017 Acit Circle 8(1) Maytas Ncc-Jv, 2006-07 Hyderabad Hyderabad Pan:Aalfm2137K 1546/Hyd/2017 -Do- -Do- 2007-08 1547/Hyd/2017 -Do- -Do- 2008-09 1548/Hyd/2017 -Do- -Do- 2009-10 494/Hyd.2016 -Do- -Do- 2010-11 1198/Hyd/2017 -Do- -Do- 2011-12 774/Hyd/2018 Maytas Ncc-Jv, Acit Circle 8(1) 2013-14 Hyderabad Hyderabad Pan:Aalfm2137K 690/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri S. Rama Rao, Advocate Revenue By: Dr. Rajendra Kumar, Cit(Dr)

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Dr. Rajendra Kumar, CIT(DR)
Section 80Section 80I

…for the A.Y 2007-08. Thereafter, the learned DR drew the attention of the Bench to the order passed by the Tribunal in ITA No.1292/Hyd/2010 for the A.Y 2007-08 vide order dated 27.08.2012 which reads as under: “23. In the case of GVPR Engineers Ltd. v. ACIT, 51 SOT 207 (Hyd) (URO) wherein the Tribunal held that deduction u/s. 80IA is available to developers who undertake entrepreneurial investment risk and not for the contractors, who undertake only business risk. Without any doubt, the assessee clearly demonstrated that the plant and machinery, technical know-how, expertise and financial resources. Page 7 of 1…

Asst. Commissioner of Income Tax, Circle-8(1), Hyderabad vs. Maytas-Ncc Jv, Hyderabad

In the result, appeals filed by the Revenue as well as the Assessee are allowed for statistical purposes

ITA 1548/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 May 2023AY 2009-10

Bench: Shri R.K. Panda & Shri Laliet Kumarappeal In Ita No Revenue Assessee A.Y 1545/Hyd/2017 Acit Circle 8(1) Maytas Ncc-Jv, 2006-07 Hyderabad Hyderabad Pan:Aalfm2137K 1546/Hyd/2017 -Do- -Do- 2007-08 1547/Hyd/2017 -Do- -Do- 2008-09 1548/Hyd/2017 -Do- -Do- 2009-10 494/Hyd.2016 -Do- -Do- 2010-11 1198/Hyd/2017 -Do- -Do- 2011-12 774/Hyd/2018 Maytas Ncc-Jv, Acit Circle 8(1) 2013-14 Hyderabad Hyderabad Pan:Aalfm2137K 690/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri S. Rama Rao, Advocate Revenue By: Dr. Rajendra Kumar, Cit(Dr)

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Dr. Rajendra Kumar, CIT(DR)
Section 80Section 80I

…for the A.Y 2007-08. Thereafter, the learned DR drew the attention of the Bench to the order passed by the Tribunal in ITA No.1292/Hyd/2010 for the A.Y 2007-08 vide order dated 27.08.2012 which reads as under: “23. In the case of GVPR Engineers Ltd. v. ACIT, 51 SOT 207 (Hyd) (URO) wherein the Tribunal held that deduction u/s. 80IA is available to developers who undertake entrepreneurial investment risk and not for the contractors, who undertake only business risk. Without any doubt, the assessee clearly demonstrated that the plant and machinery, technical know-how, expertise and financial resources. Page 7 of 1…

Asst. Commissioner of Income Tax, Circle-8(1), Hyderabad vs. Maytas Ncc-Jv, Hyderabad

In the result, appeals filed by the Revenue as well as the Assessee are allowed for statistical purposes

ITA 1547/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 May 2023AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumarappeal In Ita No Revenue Assessee A.Y 1545/Hyd/2017 Acit Circle 8(1) Maytas Ncc-Jv, 2006-07 Hyderabad Hyderabad Pan:Aalfm2137K 1546/Hyd/2017 -Do- -Do- 2007-08 1547/Hyd/2017 -Do- -Do- 2008-09 1548/Hyd/2017 -Do- -Do- 2009-10 494/Hyd.2016 -Do- -Do- 2010-11 1198/Hyd/2017 -Do- -Do- 2011-12 774/Hyd/2018 Maytas Ncc-Jv, Acit Circle 8(1) 2013-14 Hyderabad Hyderabad Pan:Aalfm2137K 690/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri S. Rama Rao, Advocate Revenue By: Dr. Rajendra Kumar, Cit(Dr)

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Dr. Rajendra Kumar, CIT(DR)
Section 80Section 80I

…for the A.Y 2007-08. Thereafter, the learned DR drew the attention of the Bench to the order passed by the Tribunal in ITA No.1292/Hyd/2010 for the A.Y 2007-08 vide order dated 27.08.2012 which reads as under: “23. In the case of GVPR Engineers Ltd. v. ACIT, 51 SOT 207 (Hyd) (URO) wherein the Tribunal held that deduction u/s. 80IA is available to developers who undertake entrepreneurial investment risk and not for the contractors, who undertake only business risk. Without any doubt, the assessee clearly demonstrated that the plant and machinery, technical know-how, expertise and financial resources. Page 7 of 1…

Asst. Commissioner of Income Tax, Circle-8(1), Hyderabad vs. Maytas Ncc-Jv, Hyderabad

In the result, appeals filed by the Revenue as well as the Assessee are allowed for statistical purposes

ITA 1546/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 May 2023AY 2007-08

Bench: Shri R.K. Panda & Shri Laliet Kumarappeal In Ita No Revenue Assessee A.Y 1545/Hyd/2017 Acit Circle 8(1) Maytas Ncc-Jv, 2006-07 Hyderabad Hyderabad Pan:Aalfm2137K 1546/Hyd/2017 -Do- -Do- 2007-08 1547/Hyd/2017 -Do- -Do- 2008-09 1548/Hyd/2017 -Do- -Do- 2009-10 494/Hyd.2016 -Do- -Do- 2010-11 1198/Hyd/2017 -Do- -Do- 2011-12 774/Hyd/2018 Maytas Ncc-Jv, Acit Circle 8(1) 2013-14 Hyderabad Hyderabad Pan:Aalfm2137K 690/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri S. Rama Rao, Advocate Revenue By: Dr. Rajendra Kumar, Cit(Dr)

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Dr. Rajendra Kumar, CIT(DR)
Section 80Section 80I

…for the A.Y 2007-08. Thereafter, the learned DR drew the attention of the Bench to the order passed by the Tribunal in ITA No.1292/Hyd/2010 for the A.Y 2007-08 vide order dated 27.08.2012 which reads as under: “23. In the case of GVPR Engineers Ltd. v. ACIT, 51 SOT 207 (Hyd) (URO) wherein the Tribunal held that deduction u/s. 80IA is available to developers who undertake entrepreneurial investment risk and not for the contractors, who undertake only business risk. Without any doubt, the assessee clearly demonstrated that the plant and machinery, technical know-how, expertise and financial resources. Page 7 of 1…

Asst. Commissioner of Income Tax, Circle-8(1), Hyderabad vs. Maytas-Ncc Jv, Hyderabad

In the result, appeals filed by the Revenue as well as the Assessee are allowed for statistical purposes

ITA 1545/HYD/2017[2006-07]Status: DisposedITAT Hyderabad30 May 2023AY 2006-07

Bench: Shri R.K. Panda & Shri Laliet Kumarappeal In Ita No Revenue Assessee A.Y 1545/Hyd/2017 Acit Circle 8(1) Maytas Ncc-Jv, 2006-07 Hyderabad Hyderabad Pan:Aalfm2137K 1546/Hyd/2017 -Do- -Do- 2007-08 1547/Hyd/2017 -Do- -Do- 2008-09 1548/Hyd/2017 -Do- -Do- 2009-10 494/Hyd.2016 -Do- -Do- 2010-11 1198/Hyd/2017 -Do- -Do- 2011-12 774/Hyd/2018 Maytas Ncc-Jv, Acit Circle 8(1) 2013-14 Hyderabad Hyderabad Pan:Aalfm2137K 690/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri S. Rama Rao, Advocate Revenue By: Dr. Rajendra Kumar, Cit(Dr)

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Dr. Rajendra Kumar, CIT(DR)
Section 80Section 80I

…for the A.Y 2007-08. Thereafter, the learned DR drew the attention of the Bench to the order passed by the Tribunal in ITA No.1292/Hyd/2010 for the A.Y 2007-08 vide order dated 27.08.2012 which reads as under: “23. In the case of GVPR Engineers Ltd. v. ACIT, 51 SOT 207 (Hyd) (URO) wherein the Tribunal held that deduction u/s. 80IA is available to developers who undertake entrepreneurial investment risk and not for the contractors, who undertake only business risk. Without any doubt, the assessee clearly demonstrated that the plant and machinery, technical know-how, expertise and financial resources. Page 7 of 1…

Asst. Commissioner of Income Tax, Circle-14(1)., Hyderabad vs. Maytas-Ncc-Jv, Hyderabad

In the result, appeals filed by the Revenue as well as the Assessee are allowed for statistical purposes

ITA 1198/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 May 2023AY 2011-12

Bench: Shri R.K. Panda & Shri Laliet Kumarappeal In Ita No Revenue Assessee A.Y 1545/Hyd/2017 Acit Circle 8(1) Maytas Ncc-Jv, 2006-07 Hyderabad Hyderabad Pan:Aalfm2137K 1546/Hyd/2017 -Do- -Do- 2007-08 1547/Hyd/2017 -Do- -Do- 2008-09 1548/Hyd/2017 -Do- -Do- 2009-10 494/Hyd.2016 -Do- -Do- 2010-11 1198/Hyd/2017 -Do- -Do- 2011-12 774/Hyd/2018 Maytas Ncc-Jv, Acit Circle 8(1) 2013-14 Hyderabad Hyderabad Pan:Aalfm2137K 690/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri S. Rama Rao, Advocate Revenue By: Dr. Rajendra Kumar, Cit(Dr)

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Dr. Rajendra Kumar, CIT(DR)
Section 80Section 80I

…for the A.Y 2007-08. Thereafter, the learned DR drew the attention of the Bench to the order passed by the Tribunal in ITA No.1292/Hyd/2010 for the A.Y 2007-08 vide order dated 27.08.2012 which reads as under: “23. In the case of GVPR Engineers Ltd. v. ACIT, 51 SOT 207 (Hyd) (URO) wherein the Tribunal held that deduction u/s. 80IA is available to developers who undertake entrepreneurial investment risk and not for the contractors, who undertake only business risk. Without any doubt, the assessee clearly demonstrated that the plant and machinery, technical know-how, expertise and financial resources. Page 7 of 1…

ACIT, Cirlce-14(1), Hyd, Hyderabad vs. Maytas Ncc Jv, Hyd, Hyderabad

In the result, appeals filed by the Revenue as well as the Assessee are allowed for statistical purposes

ITA 494/HYD/2016[2010-11]Status: DisposedITAT Hyderabad30 May 2023AY 2010-11

Bench: Shri R.K. Panda & Shri Laliet Kumarappeal In Ita No Revenue Assessee A.Y 1545/Hyd/2017 Acit Circle 8(1) Maytas Ncc-Jv, 2006-07 Hyderabad Hyderabad Pan:Aalfm2137K 1546/Hyd/2017 -Do- -Do- 2007-08 1547/Hyd/2017 -Do- -Do- 2008-09 1548/Hyd/2017 -Do- -Do- 2009-10 494/Hyd.2016 -Do- -Do- 2010-11 1198/Hyd/2017 -Do- -Do- 2011-12 774/Hyd/2018 Maytas Ncc-Jv, Acit Circle 8(1) 2013-14 Hyderabad Hyderabad Pan:Aalfm2137K 690/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri S. Rama Rao, Advocate Revenue By: Dr. Rajendra Kumar, Cit(Dr)

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Dr. Rajendra Kumar, CIT(DR)
Section 80Section 80I

…for the A.Y 2007-08. Thereafter, the learned DR drew the attention of the Bench to the order passed by the Tribunal in ITA No.1292/Hyd/2010 for the A.Y 2007-08 vide order dated 27.08.2012 which reads as under: “23. In the case of GVPR Engineers Ltd. v. ACIT, 51 SOT 207 (Hyd) (URO) wherein the Tribunal held that deduction u/s. 80IA is available to developers who undertake entrepreneurial investment risk and not for the contractors, who undertake only business risk. Without any doubt, the assessee clearly demonstrated that the plant and machinery, technical know-how, expertise and financial resources. Page 7 of 1…

M/S Mkc Infrastructure Ltd., Anjar vs. The Asstt. Commr. Income Tax, Circle, Gandhidham

The appeal of the assessee is partly allowed

ITA 91/RJT/2015[2010-11]Status: DisposedITAT Rajkot13 Jan 2023AY 2010-11

Bench: The Hearing Of Appeal.”

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Shramdeep Sinha, CIT-D.R
Section 13Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 M/s. MKC Infrastructure The ACIT, Ltd., Plot No. 10 MKC Gandhidham House, Bhuj-Bhachau Vs (Respondent) Bypass, Shivnagar Society, Anjar PAN: AAGCM6509F (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri Shramdeep Sinha, CIT-D.R. Date of hearing : 17-10-2022 Date of pronouncement : 13-01-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2…

The Deputy Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad vs. Vijay M. Mistry Construction Pvt. Ltd., Ahmedabad

In the result, assessee’s appeals are allowed and Revenue’s appeal is dismissed

ITA 1481/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad23 Dec 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address In A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner Of Ltd. Income Tax Circle–8, B-209, 2Nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan, Ambawadi, 380006 (Gujarat) Ahmedabad Address In A.Ys. 2010-11 Joint Commissioner Of Income Tax Vijay M. Mistry Cons. P. Range-8, B-209, 2Nd Floor, Ltd. Panjara Pole, Pratyakshkar “Mistry House”, 9, Preyas Bhavan, Ambawadi, Society, Opp. Gulbai Ahmedabad Tekra Police Choki & Ambawadi, Ahmedabad – 380015 Address In A.Ys. 2011-12 Vijay M. Mistry Cons. P. Dy. Commissioner Of Ltd. Income Tax (Osd) & Circle–8, B-209, 2Nd Floor, “Mistry House”, 9, Preyas Panjara Pole, Pratyakshkar Society, Opp. Gulbai Bhavan, Ambawadi, Tekra Police Choki, Ahmedabad Ambawadi, Ahmedabad –

Section 143(3)Section 271(1)(c)Section 36(1)(va)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2938/Ahd/2011, 2939/Ahd/2011, 2286/Ahd/2012, 268/Ahd/2015, 269/Ahd/2015, 502/Ahd/2017, 1145/Ahd/2019 & 1468/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2016-17) Address in A.Ys. 2007-08, बनाम/ 2008-09 & 2009-10 Vs. Vijay M. Mistry Cons. P. Asst. Commissioner of Ltd. Income Tax Circle–8, B-209, 2nd Floor, 501, Swagat, C. G. Road, Panjara Pole, Pratyakshkar Ellisbridge, Ahmedabad – & Bhavan…

M/s. GVPR Engineers Ltd. v. ACIT (51 SOT 207) — Cited in 89 Judgments | BharatTax