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 Smpl Infra Ltd ( Eastwhile M/S Subhas Projects & Marketing Ltd), Kolkata vs. D.C.I.T CC - Xxviii, Kolkata

In the result, to sum up

ITA 2035/KOL/2013[2008-09]Status: DisposedITAT Kolkata08 Mar 2017AY 2008-09

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…

ITO, WD-33(4), Kolkata vs. M/S Somdatt Builders Simplex Jv, Kolkata

In the result, Revenue’s appeals are dismissed

ITA 288/KOL/2014[2007-2008]Status: DisposedITAT Kolkata07 Oct 2016AY 2007-2008

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm आयकर अपील सं./Ita Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/S Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex Jv, 12/1, Neelie Middleton Row, 3Rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabas 9777 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: None
Section 143(3)Section 80

…I.T.A. Nos. 285, 286, 287 & 288/KOL./2014 Assessment years: 2008-2009 to 2010-11 & 2007-2008 Page 1 of 18 आयकर अपील"य अ"धकरण, कोलकाता "यायपीठ ‘बी’, कोलकाता। IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI K. NARASIMHA CHARY, JM आयकर अपील सं./ITA Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/s Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex JV, 12/1, Neelie Middleton Row, 3rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABAS 9777 J .. (अप…

ITO, WD-33(4), Kolkata vs. M/S Somdatt Builders Simplex Jv, Kolkata

In the result, Revenue’s appeals are dismissed

ITA 287/KOL/2014[2010-2011]Status: DisposedITAT Kolkata07 Oct 2016AY 2010-2011

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm आयकर अपील सं./Ita Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/S Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex Jv, 12/1, Neelie Middleton Row, 3Rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabas 9777 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: None
Section 143(3)Section 80

…I.T.A. Nos. 285, 286, 287 & 288/KOL./2014 Assessment years: 2008-2009 to 2010-11 & 2007-2008 Page 1 of 18 आयकर अपील"य अ"धकरण, कोलकाता "यायपीठ ‘बी’, कोलकाता। IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI K. NARASIMHA CHARY, JM आयकर अपील सं./ITA Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/s Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex JV, 12/1, Neelie Middleton Row, 3rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABAS 9777 J .. (अप…

ITO, WD-33(4), Kolkata vs. M/S Somdatt Builders Simplex Jv, Kolkata

In the result, Revenue’s appeals are dismissed

ITA 286/KOL/2014[2009-2010]Status: DisposedITAT Kolkata07 Oct 2016AY 2009-2010

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm आयकर अपील सं./Ita Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/S Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex Jv, 12/1, Neelie Middleton Row, 3Rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabas 9777 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: None
Section 143(3)Section 80

…I.T.A. Nos. 285, 286, 287 & 288/KOL./2014 Assessment years: 2008-2009 to 2010-11 & 2007-2008 Page 1 of 18 आयकर अपील"य अ"धकरण, कोलकाता "यायपीठ ‘बी’, कोलकाता। IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI K. NARASIMHA CHARY, JM आयकर अपील सं./ITA Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/s Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex JV, 12/1, Neelie Middleton Row, 3rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABAS 9777 J .. (अप…

ITO, WD-33(4), Kolkata vs. M/S Somdatt Builders Simplex Jv, Kolkata

In the result, Revenue’s appeals are dismissed

ITA 285/KOL/2014[2008-09]Status: DisposedITAT Kolkata07 Oct 2016AY 2008-09

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm आयकर अपील सं./Ita Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/S Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex Jv, 12/1, Neelie Middleton Row, 3Rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabas 9777 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: None
Section 143(3)Section 80

…I.T.A. Nos. 285, 286, 287 & 288/KOL./2014 Assessment years: 2008-2009 to 2010-11 & 2007-2008 Page 1 of 18 आयकर अपील"य अ"धकरण, कोलकाता "यायपीठ ‘बी’, कोलकाता। IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI K. NARASIMHA CHARY, JM आयकर अपील सं./ITA Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/s Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex JV, 12/1, Neelie Middleton Row, 3rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABAS 9777 J .. (अप…

D.C.I.T CC - Xxviii, Kolkata vs. M/S Spml Infra Ltd (Erstwhile M/S Subhas Projects& Marketing Ltd), Kolkata

In the result, Revenue’s appeal is dismissed

ITA 1291/KOL/2013[2006-07]Status: DisposedITAT Kolkata24 Aug 2016AY 2006-07

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(3)Section 194CSection 80Section 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.1291-1292/Kol/2013 Assessment Years:2006-07 & 2009-10 DCIT, Central Circle- बनाम M/s SPML Infra Ltd XXVIII, 4th Floor, (erstwhile M/s Subhash / Aayakar Poorva, 110, Prjects & Marketing Ltd) V/s. Shanti Pally, 22, Camac Street, Kolkata- Kolkata-700 107 700 016 [PAN No.AADCS 2469 K] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri H.K.Lal, CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Ravi Tulsiyan, FCA ""यथ" क" ओर से/By Respondent 30-06-2016 सुनवाई क" तार"ख/D…

M/S. Knr- Patel (Jv), Mumbai vs. The ACIT Cir 24(1)

Accordingly, ground no.1 is allowed in favour of the assessee

ITA 7156/MUM/2008[2005-2006]Status: DisposedITAT Mumbai28 Jun 2016AY 2005-2006

Bench: S/Sh. Rajendra & Pawan Singhआयकर अपील अपील संसंसंसं./I.T.A./7155/Mum/2008, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2005-06 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S. Patel Knr, Jv Acit, Circle-24(1) Pratyakshakar Bhavan, Patel Estate Road, Jogeshwari(W) Bandra Kurla Complex, Bandra (E) Mumbai-400 072. Vs. Mumbai-400 051. Pan:Aaaap 1494 N

For Appellant: Shri Mayur Kishnadwala-ARFor Respondent: Shri Vijay Kumar Soni-DR
Section 143(3)Section 254(1)Section 255(4)Section 8Section 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…

Patel Knr Jv, Mumbai vs. ACIT Cir 24(1), Mumbai

Accordingly, ground no.1 is allowed in favour of the assessee

ITA 7155/MUM/2008[2005-2006]Status: DisposedITAT Mumbai28 Jun 2016AY 2005-2006

Bench: S/Sh. Rajendra & Pawan Singhआयकर अपील अपील संसंसंसं./I.T.A./7155/Mum/2008, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2005-06 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S. Patel Knr, Jv Acit, Circle-24(1) Pratyakshakar Bhavan, Patel Estate Road, Jogeshwari(W) Bandra Kurla Complex, Bandra (E) Mumbai-400 072. Vs. Mumbai-400 051. Pan:Aaaap 1494 N

For Appellant: Shri Mayur Kishnadwala-ARFor Respondent: Shri Vijay Kumar Soni-DR
Section 143(3)Section 254(1)Section 255(4)Section 8Section 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…

Asst CIT Cen Cir 25, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, appeal of revenue is dismissed, whereas cross objection of the assessee is allowed in part, in terms indicated hereinabove

ITA 6605/MUM/2013[2005-06]Status: DisposedITAT Mumbai18 Nov 2015AY 2005-06
For Appellant: Shri Mayur KisnadwalaFor Respondent: Shri Deepkant Prasad
Section 115Section 115JSection 143(3)Section 14ASection 234BSection 234DSection 80Section 80ISection 80l

…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 :- i) In the assessee's own appeal for AY 2000-01, 94 ITD 411 (Mum); ii) ACIT v. Pratibh…