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

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

…ent and assessee on its own has to arrange for material, manpower, equipment, machinery etc. Thus, it show that assessee is a “developer” and not merely a “works contractor”, we find support from following decisions:- (a) GVPR Engineers Ltd & Others vs. ACIT 51 SOT 207 (Hyd): (b) M/s. Unity Infraprojects Ltd vs DCIT., ITA No. 3355/Mum/2013 dated 06.02.2015 (c) NCC-SMC (JV) vs ACIT, ITA No. 4842/Mum/2006, ITA No. 514/Mum/2009, ITA No. 7885/Mum/2010 & ITA No. 283/Mum/2011 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (d) B.T. Patil & Sons Belgaum Constructions Pvt. Ltd vs. ACIT, (d) ITA.No.1408 & 1409/PN…

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

…ent and assessee on its own has to arrange for material, manpower, equipment, machinery etc. Thus, it show that assessee is a “developer” and not merely a “works contractor”, we find support from following decisions:- (a) GVPR Engineers Ltd & Others vs. ACIT 51 SOT 207 (Hyd): (b) M/s. Unity Infraprojects Ltd vs DCIT., ITA No. 3355/Mum/2013 dated 06.02.2015 (c) NCC-SMC (JV) vs ACIT, ITA No. 4842/Mum/2006, ITA No. 514/Mum/2009, ITA No. 7885/Mum/2010 & ITA No. 283/Mum/2011 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (d) B.T. Patil & Sons Belgaum Constructions Pvt. Ltd vs. ACIT, (d) ITA.No.1408 & 1409/PN…

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

…ent and assessee on its own has to arrange for material, manpower, equipment, machinery etc. Thus, it show that assessee is a “developer” and not merely a “works contractor”, we find support from following decisions:- (a) GVPR Engineers Ltd & Others vs. ACIT 51 SOT 207 (Hyd): (b) M/s. Unity Infraprojects Ltd vs DCIT., ITA No. 3355/Mum/2013 dated 06.02.2015 (c) NCC-SMC (JV) vs ACIT, ITA No. 4842/Mum/2006, ITA No. 514/Mum/2009, ITA No. 7885/Mum/2010 & ITA No. 283/Mum/2011 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others (d) B.T. Patil & Sons Belgaum Constructions Pvt. Ltd vs. ACIT, (d) ITA.No.1408 & 1409/PN…

ACIT, Circle-12(2), Kolkata vs. M/S. Simplex Infrastructure Ltd., Kolkata

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1765/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Mar 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [PAN : AAECS 0765 R] Vs. Addl. Commissioner of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13 Addl. Commissioner of Income Tax, Range-12(2) Kolkata……...........................………

ACIT, Circle-12(2), Kolkata vs. M/S. Simplex Infrastructure Ltd., Kolkata

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1764/KOL/2017[2011-12]Status: DisposedITAT Kolkata01 Mar 2019AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [PAN : AAECS 0765 R] Vs. Addl. Commissioner of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13 Addl. Commissioner of Income Tax, Range-12(2) Kolkata……...........................………

M/S. Simplex Infrastructures Ltd., Kolkata vs. Addl. CIT, Range - 12, Kolkata

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1573/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Mar 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [PAN : AAECS 0765 R] Vs. Addl. Commissioner of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13 Addl. Commissioner of Income Tax, Range-12(2) Kolkata……...........................………

M/S. Simplex Infrastructures Ltd., Kolkata vs. Addl. CIT, Range - 12, Kolkata

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1572/KOL/2017[2011-12]Status: DisposedITAT Kolkata01 Mar 2019AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [PAN : AAECS 0765 R] Vs. Addl. Commissioner of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13 Addl. Commissioner of Income Tax, Range-12(2) Kolkata……...........................………

Welspun Projects Ltd.(Formerly Known As Msk Projects (India) Ltd.), Baroda vs. The Dy.CIT, Range-4, Baroda

In the result, both appeals of the assessee are allowed

ITA 225/AHD/2014[2006-07]Status: DisposedITAT Ahmedabad08 Oct 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

For Appellant: Shri Vartik Chokshi with Shri Biren Shah, ARFor Respondent: Smt.Aparna M. Agrawal, DR
Section 143(3)Section 148Section 80I

…erred to by the Hon'ble ITAT, Amritsar in the case of M/s. TRG Industries (supra). The Hon'ble Tribunal Ahmedabad has further considered the following two relevant judgements: (i) CIT vs. Radhe Developers, 341 ITR 403 (Guj.) (ii) GVPR Engineers Ltd. vs. ACIT, 21 Taxmann.com 25 (Hyd.) ITA No.1864/Ahd/2013 and 225.Ahd/2014 2.10 The Hon'ble Tribunal has succinctly brought out the difference between a “developer” and a “contractor” at para-13 of the order which is reproduced below for ready reference: “13. In the background of the above discussion, it can be summarized that an enterprise has to enter into an agreem…

Welspun Projects Ltd.(Formerly Known As Msk Projects (India) Ltd.), Baroda vs. The Income Tax Officer, Ward-4(1), Baroda

In the result, both appeals of the assessee are allowed

ITA 1864/AHD/2013[2005-06]Status: DisposedITAT Ahmedabad08 Oct 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

For Appellant: Shri Vartik Chokshi with Shri Biren Shah, ARFor Respondent: Smt.Aparna M. Agrawal, DR
Section 143(3)Section 148Section 80I

…erred to by the Hon'ble ITAT, Amritsar in the case of M/s. TRG Industries (supra). The Hon'ble Tribunal Ahmedabad has further considered the following two relevant judgements: (i) CIT vs. Radhe Developers, 341 ITR 403 (Guj.) (ii) GVPR Engineers Ltd. vs. ACIT, 21 Taxmann.com 25 (Hyd.) ITA No.1864/Ahd/2013 and 225.Ahd/2014 2.10 The Hon'ble Tribunal has succinctly brought out the difference between a “developer” and a “contractor” at para-13 of the order which is reproduced below for ready reference: “13. In the background of the above discussion, it can be summarized that an enterprise has to enter into an agreem…

M/S Adhunik Infrastructure Pvt. Ltd., Kolkata vs. JCIT, RG-10, Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 1281/KOL/2015[2010-2011]Status: DisposedITAT Kolkata23 May 2018AY 2010-2011

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.1281 /Kol/2015 Assessment Year : 2010-11

For Appellant: Shri Miraj D.Shah, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT, Sr.Dr
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri A.T.Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No.1281 /Kol/2015 Assessment Year : 2010-11 Adhunik Infrastructure (P)Ltd. . -vs.- J.C.I.T, Range-10, Kolkata Kolkata [PAN : AADCA 1315 L] (Appellant) (Respondent) For the Appellant : Shri Miraj D.Shah, AR For the Respondent : Shri Saurabh Kumar, Addl. CIT, Sr.Dr Date of Hearing : 22.02.2018 Date of Pronouncement : 23.05.2018. ORDER Per Shri M.Balaganesh, AM 1. This appeal of the assessee arises out of the order for the Asst Year 2010-11 of the Learned Commissioner of Income Tax (A…

ACIT, Cir-33, Kolkata vs. M/S Ho Hup Simplex Jv, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 692/KOL/2016[2010-2011]Status: DisposedITAT Kolkata21 Mar 2018AY 2010-2011

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 692/Kol/2016 Assessment Year : 2010-11 Acit, Circle-33, Kolkata -Vs- M/S Ho Hup Simplex Jv [Pan: Aaaah 0653 B] (Appellant) (Respondent)

For Appellant: Shri Arindam Bhattacharjee, Addl. CITFor Respondent: Shri Ravi Tulsiyan, FCA
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 692/Kol/2016 Assessment Year : 2010-11 ACIT, Circle-33, Kolkata -vs- M/s Ho Hup Simplex JV [PAN: AAAAH 0653 B] (Appellant) (Respondent) For the Appellant : Shri Arindam Bhattacharjee, Addl. CIT For the Respondent : Shri Ravi Tulsiyan, FCA Date of Hearing : 14.03.2018 Date of Pronouncement : 21.03.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-9, Kolkata [in short the ld CIT(A)] in…

Deputy Commissioner of Income Tax Central Circle-3(4), Mumbai vs. Patel Engineering Ltd, Mumbai

ITA 5269/MUM/2017[2013-14]Status: DisposedITAT Mumbai14 Feb 2018AY 2013-14

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am Patel Engineering Ltd. The Dy. Commissioner Of Sv Road, Patel Estate, Income Tax, Cc-3(4),Room Jogeshwari (W), No. 1915, 19Th Floor Air Vs. Mumbai-400102 India Building, Nariman Point, Mumbai-400 021 Appellant .. Respondent Pan No. Aaacp2567L The Dy. Commissioner Of Patel Engineering Ltd. Income Tax, Cc-3(4),Room Sv Road, Patel Estate, No. 1915, 19Th Floor Air India Vs. Jogeshwari (W), Building, Nariman Point, Mumbai-400102 Mumbai-400 021 Appellant .. Respondent

For Appellant: Mayur Kisnadwala, ARFor Respondent: HN Singh, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND G. MANJUNATHA, AM Patel Engineering Ltd. The Dy. Commissioner of SV Road, Patel Estate, Income Tax, CC-3(4),Room Jogeshwari (W), No. 1915, 19th Floor Air Vs. Mumbai-400102 India Building, Nariman Point, Mumbai-400 021 Appellant .. Respondent PAN No. AAACP2567L The Dy. Commissioner of Patel Engineering Ltd. Income Tax, CC-3(4),Room SV Road, Patel Estate, No. 1915, 19th Floor Air India Vs. Jogeshwari (W), Building, Nariman Point, Mumbai-400102 Mumbai-400 021 Appellant .. Respondent Assessee by : Mayur Kisnadwala, AR Revenue by…

Patel Engineering Ltd, Mumbai vs. Deputy Commissioner of Income Tax Central Circle-3(4), Mumbai

ITA 4992/MUM/2017[2013-14]Status: DisposedITAT Mumbai14 Feb 2018AY 2013-14

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am Patel Engineering Ltd. The Dy. Commissioner Of Sv Road, Patel Estate, Income Tax, Cc-3(4),Room Jogeshwari (W), No. 1915, 19Th Floor Air Vs. Mumbai-400102 India Building, Nariman Point, Mumbai-400 021 Appellant .. Respondent Pan No. Aaacp2567L The Dy. Commissioner Of Patel Engineering Ltd. Income Tax, Cc-3(4),Room Sv Road, Patel Estate, No. 1915, 19Th Floor Air India Vs. Jogeshwari (W), Building, Nariman Point, Mumbai-400102 Mumbai-400 021 Appellant .. Respondent

For Appellant: Mayur Kisnadwala, ARFor Respondent: HN Singh, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND G. MANJUNATHA, AM Patel Engineering Ltd. The Dy. Commissioner of SV Road, Patel Estate, Income Tax, CC-3(4),Room Jogeshwari (W), No. 1915, 19th Floor Air Vs. Mumbai-400102 India Building, Nariman Point, Mumbai-400 021 Appellant .. Respondent PAN No. AAACP2567L The Dy. Commissioner of Patel Engineering Ltd. Income Tax, CC-3(4),Room SV Road, Patel Estate, No. 1915, 19th Floor Air India Vs. Jogeshwari (W), Building, Nariman Point, Mumbai-400102 Mumbai-400 021 Appellant .. Respondent Assessee by : Mayur Kisnadwala, AR Revenue by…

DCIT, Circle-12(2), Kolkata vs. M/S. Simplex Infrastructures Ltd., Kolkata

In the result, Ground No. 1 of the revenue is dismissed

ITA 141/KOL/2015[2006-2007]Status: DisposedITAT Kolkata25 Oct 2017AY 2006-2007

Bench: Sri N.V. Vasudevan & Sri J. Sudhakar Reddy]

Section 250Section 80Section 80ISection 91

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri N.V. Vasudevan, Judicial Member & Sri J. Sudhakar Reddy Accountant Member] I.T.A. No. 140/Kol/2015 Assessment Year: 2005-06 & I.T.A. No. 141/Kol/2015 Assessment Year: 2006-07 Deputy Commissioner of Income Tax, Circle-12(2), Kolkata…………………………………..Appellant P-7, Chowringhee Square Aayakar Bhawan 6th Floor Kolkata- 700 069 [PAN : AAECS 0765 R] M/s. Simplex Infrastucture Ltd……………………………………………………………………………..Respondent 27, Shakespeare Sarani Kolkata – 700 017 Appearances by: Shri S.K. Tulsiyan, Advocate, appeared on behalf of the assessee.…

DCIT, Circle-12(2), Kolkata vs. M/S. Simplex Infrastructures Ltd., Kolkata

In the result, Ground No. 1 of the revenue is dismissed

ITA 140/KOL/2015[2005-2006]Status: DisposedITAT Kolkata25 Oct 2017AY 2005-2006

Bench: Sri N.V. Vasudevan & Sri J. Sudhakar Reddy]

Section 250Section 80Section 80ISection 91

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Sri N.V. Vasudevan, Judicial Member & Sri J. Sudhakar Reddy Accountant Member] I.T.A. No. 140/Kol/2015 Assessment Year: 2005-06 & I.T.A. No. 141/Kol/2015 Assessment Year: 2006-07 Deputy Commissioner of Income Tax, Circle-12(2), Kolkata…………………………………..Appellant P-7, Chowringhee Square Aayakar Bhawan 6th Floor Kolkata- 700 069 [PAN : AAECS 0765 R] M/s. Simplex Infrastucture Ltd……………………………………………………………………………..Respondent 27, Shakespeare Sarani Kolkata – 700 017 Appearances by: Shri S.K. Tulsiyan, Advocate, appeared on behalf of the assessee.…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, appeal of the Revenue is dismissed and the cross objection of the Assessee is allowed in part in terms indicated herein above

ITA 3643/MUM/2015[2005-06]Status: DisposedITAT Mumbai27 Apr 2017AY 2005-06

Bench: Shri C.N. Prasad & Shri Ashwani Taneja

For Appellant: Shri Mayur KisnadwalaFor Respondent: Smt Vidisha Kalra
Section 143(3)Section 801A(4)Section 80I

…T. Patil& Sons Belgaum Constructions (P.) Ltd. v. ACIT 34 taxmann.com 97; ii) AC IT v. Pate I KNR Joint Venture ITA 5230/M/2012; iii) DCIT v. V.R.M. (India) Ltd. ITA 81 1/Del/2008; iv) KCL BEL Tarmat JV v, ITO ITA 11 1/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 Id. CITDIR that assessee is a contractor, insofar as assessee has been mentioned as contractor in all the agreements, we rely on the following decisions :- CO No.37/Mum/2017 (A.Y.2005-06) M/s Patel Engineering Ltd. i) In the assessee's own a…

M/S. Patel Engineering Ltd, Mumbai vs. The Dy CIT Cen Cir 24 & 26, Mumbai

In the result, both the appeals of assessee are partly allowed

ITA 7283/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Mar 2017AY 2004-2005

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 801A(4)Section 80I

…fore the CIT(A), assessee relied on various decisions i.e., the judgment of the Jurisdictional High Court in the case of ABG Heavy Industries Ltd. W reported in 322 ITR 323 (BOM); order of the ITAT, Hyderabad "Bench in the case of GVPR Engineers Ltd vs. ACIT [21 Taxmann.com 246] (Mum); Laxmi Civil Engg. P. Ltd vs. Addl. CIT (ITA No.766/PN/09, 254/PN/08, 431/PN/07). It was demonstrated before the CIT(A) that the Larger Bench decision in the case of B.T. Patil & Sons Belgaum Constructions (P) Ltd (supra), is not good law in view of the subsequent developments on that order. CIT (A) considered the same and passed a…

M/S. Patel Engineering Ltd, Mumbai vs. The Dy CIT Cen Cir 24 & 26, Mumbai

In the result, both the appeals of assessee are partly allowed

ITA 7282/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Mar 2017AY 2003-2004

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 801A(4)Section 80I

…fore the CIT(A), assessee relied on various decisions i.e., the judgment of the Jurisdictional High Court in the case of ABG Heavy Industries Ltd. W reported in 322 ITR 323 (BOM); order of the ITAT, Hyderabad "Bench in the case of GVPR Engineers Ltd vs. ACIT [21 Taxmann.com 246] (Mum); Laxmi Civil Engg. P. Ltd vs. Addl. CIT (ITA No.766/PN/09, 254/PN/08, 431/PN/07). It was demonstrated before the CIT(A) that the Larger Bench decision in the case of B.T. Patil & Sons Belgaum Constructions (P) Ltd (supra), is not good law in view of the subsequent developments on that order. CIT (A) considered the same and passed a…

D.C.I.T., Circle-12, Kolkata vs. M/S Simplex Infrastructure Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 2777/KOL/2013[2007-2008]Status: DisposedITAT Kolkata10 Mar 2017AY 2007-2008

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2007-08

Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2007-08 DCIT, Circle-12, P-7, V/s. M/s Simplex Infrastructure Chowringhee Square, Ltd., 27, Shakespeare Aayakar Bhawan, 7th Sarani, Kolkata-700 017 Flor, Kolkata-69 [PAN No.AAECS 0765 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Avinash Mishra, CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Ravi Tulsiyan, FCA ""यथ" क" ओर से/By Respondent 17-01-2017 सुनवाई क" तार"ख/Date of Hearing 10-03-2017 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER Waseem…

I.T.O WD - 8(4), Kolkata vs. M/S Spml Infra Ltd, Kolkata

In the result, to sum up

ITA 2286/KOL/2013[2005-06]Status: DisposedITAT Kolkata08 Mar 2017AY 2005-06

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Arup Kr. Sinha, CIT
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.2286/Kol/2013 Assessment Year: 2005-06 & I.T.A No.2287/Kol/2013 Assessment Year: 2007-08 & I.T.A No.2288/Kol/2013 Assessment Year: 2008-09 & I.T.A No.2289/Kol/2013 Assessment Year: 2010-11 Income-tax Officer, Wd-8(4), Kolkata. Vs. M/s. SPML Infra Ltd. (PAN: AADCS2469K) (Appellant) (Respondent) & I.T.A No.2035/Kol/2013 Assessment Year: 2008-09 & I.T.A No.2036/Kol/2013 Assessment Year: 2010-11 M/s. SPML Infra Ltd. Vs. Deputy Commissioner of Income-tax, Central Circle-XXVIII, Kolka…