Metal Infra Projects Ltd. v. CIT

26 DTR 359Reported decision#11384 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2020.

Judgments citing Metal Infra Projects Ltd. v. CIT

Assistant Commissioner of Income-Tax, Kolhapur vs. Vijaykumar Rajaram Shah, Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 608/PUN/2016[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…of the Act. There was a discussion with reference to the applicability of the Mumbai Bench of the Tribunal in the case of ACIT vs. Bharat Udyog Ltd. 118 ITD 336. Referring to another decision of the Tribunal in the case of Metal Infra Projects Ltd. vs. CIT, 26 DTR 359 (JP) (Trib.) where the effect of explanation introduced by the Finance Act, 2007 was discussed and held in favour of the assessee rejecting the arguments of the Revenue. The relevant extracts were given in para 41 of the order of the CIT(A). Accordingly, the assessee was considered eligible for claim of deduction u/s 80IA(4) of the Act in respect…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1247/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…of the Act. There was a discussion with reference to the applicability of the Mumbai Bench of the Tribunal in the case of ACIT vs. Bharat Udyog Ltd. 118 ITD 336. Referring to another decision of the Tribunal in the case of Metal Infra Projects Ltd. vs. CIT, 26 DTR 359 (JP) (Trib.) where the effect of explanation introduced by the Finance Act, 2007 was discussed and held in favour of the assessee rejecting the arguments of the Revenue. The relevant extracts were given in para 41 of the order of the CIT(A). Accordingly, the assessee was considered eligible for claim of deduction u/s 80IA(4) of the Act in respect…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1246/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…of the Act. There was a discussion with reference to the applicability of the Mumbai Bench of the Tribunal in the case of ACIT vs. Bharat Udyog Ltd. 118 ITD 336. Referring to another decision of the Tribunal in the case of Metal Infra Projects Ltd. vs. CIT, 26 DTR 359 (JP) (Trib.) where the effect of explanation introduced by the Finance Act, 2007 was discussed and held in favour of the assessee rejecting the arguments of the Revenue. The relevant extracts were given in para 41 of the order of the CIT(A). Accordingly, the assessee was considered eligible for claim of deduction u/s 80IA(4) of the Act in respect…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1245/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…of the Act. There was a discussion with reference to the applicability of the Mumbai Bench of the Tribunal in the case of ACIT vs. Bharat Udyog Ltd. 118 ITD 336. Referring to another decision of the Tribunal in the case of Metal Infra Projects Ltd. vs. CIT, 26 DTR 359 (JP) (Trib.) where the effect of explanation introduced by the Finance Act, 2007 was discussed and held in favour of the assessee rejecting the arguments of the Revenue. The relevant extracts were given in para 41 of the order of the CIT(A). Accordingly, the assessee was considered eligible for claim of deduction u/s 80IA(4) of the Act in respect…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1179/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…of the Act. There was a discussion with reference to the applicability of the Mumbai Bench of the Tribunal in the case of ACIT vs. Bharat Udyog Ltd. 118 ITD 336. Referring to another decision of the Tribunal in the case of Metal Infra Projects Ltd. vs. CIT, 26 DTR 359 (JP) (Trib.) where the effect of explanation introduced by the Finance Act, 2007 was discussed and held in favour of the assessee rejecting the arguments of the Revenue. The relevant extracts were given in para 41 of the order of the CIT(A). Accordingly, the assessee was considered eligible for claim of deduction u/s 80IA(4) of the Act in respect…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1178/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…of the Act. There was a discussion with reference to the applicability of the Mumbai Bench of the Tribunal in the case of ACIT vs. Bharat Udyog Ltd. 118 ITD 336. Referring to another decision of the Tribunal in the case of Metal Infra Projects Ltd. vs. CIT, 26 DTR 359 (JP) (Trib.) where the effect of explanation introduced by the Finance Act, 2007 was discussed and held in favour of the assessee rejecting the arguments of the Revenue. The relevant extracts were given in para 41 of the order of the CIT(A). Accordingly, the assessee was considered eligible for claim of deduction u/s 80IA(4) of the Act in respect…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1177/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…of the Act. There was a discussion with reference to the applicability of the Mumbai Bench of the Tribunal in the case of ACIT vs. Bharat Udyog Ltd. 118 ITD 336. Referring to another decision of the Tribunal in the case of Metal Infra Projects Ltd. vs. CIT, 26 DTR 359 (JP) (Trib.) where the effect of explanation introduced by the Finance Act, 2007 was discussed and held in favour of the assessee rejecting the arguments of the Revenue. The relevant extracts were given in para 41 of the order of the CIT(A). Accordingly, the assessee was considered eligible for claim of deduction u/s 80IA(4) of the Act in respect…

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

…, 84 TTJ 646 (Mum.) (3) DCIT vs. Intercontinental Consultants & Technocrats (P) Ltd, 22 SOT 259 (Del.) (4) ACIT vs. Bharat Udyog Ltd., 123 TTJ 689 (Mum.) (5) Koya & Co. Construction P. Ltd. vs. ACIT, 51 SOT 203 (Hyd.) (6) Om Metal Infra Projects Ltd. vs. CIT, 26 DTR 359 (Jaipur) (7) Ayush Ajay Construction Ltd. vs. ITO, 79 ITD 213 (Indore) (8) Chetak Enterprises P. Ltd. vs. ACIT, 95 ITD 1 (Jodhpur) (9) Ocean Sparkle Ltd. vs. DCIT, 99 TTJ 582 (Hyd.) 2.8 Various relevant issues have been considered by the Hon'ble Tribunal in the light of the findings in the above cases and the Hon'ble Tribunal has laid down the fol…

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

…, 84 TTJ 646 (Mum.) (3) DCIT vs. Intercontinental Consultants & Technocrats (P) Ltd, 22 SOT 259 (Del.) (4) ACIT vs. Bharat Udyog Ltd., 123 TTJ 689 (Mum.) (5) Koya & Co. Construction P. Ltd. vs. ACIT, 51 SOT 203 (Hyd.) (6) Om Metal Infra Projects Ltd. vs. CIT, 26 DTR 359 (Jaipur) (7) Ayush Ajay Construction Ltd. vs. ITO, 79 ITD 213 (Indore) (8) Chetak Enterprises P. Ltd. vs. ACIT, 95 ITD 1 (Jodhpur) (9) Ocean Sparkle Ltd. vs. DCIT, 99 TTJ 582 (Hyd.) 2.8 Various relevant issues have been considered by the Hon'ble Tribunal in the light of the findings in the above cases and the Hon'ble Tribunal has laid down the fol…

Metal Infra Projects Ltd. v. CIT (26 DTR 359) — Cited in 9 Judgments | BharatTax