Patel Engg. Ltd. v. Dy. CIT Central

94 ITD 411Income Tax Appellate Tribunal2005#5569 most cited

What is Patel Engg. Ltd. v. Dy. CIT Central authority for?

For availing deduction under section 80-IA, the 'infrastructure facility' does not necessarily need to be owned by the assessee. The assessee was held to be a developer, eligible for deduction under section 80-IA(4).

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Patel Engg. Ltd. v. Dy. CIT · 94 ITD 411 · section 80-IA · infrastructure facility · developer · contractor · deduction eligibility

Sections most often in play

Section 142(1)Section 143(2)Section 271(1)(c)Section 80-IASection 139Section 147Section 148Section 149

Issues it is cited on

section 80lasection 86section 80ib(4)section 80lsection 80ia(4)(i)section 167bsection 167section 80ia(4)infrastructure facilityclarificatory amendmentdeduction u/s 80iasection 245d

Judgments citing Patel Engg. Ltd. v. Dy. CIT Central

ACIT, Chennai vs. B.Dhanasekaran, Chennai

ITA 620/CHNY/2013[2009-10]Status: DisposedITAT Chennai06 Nov 2015AY 2009-10

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddy

For Appellant: Shri. A.V.Sreekanth, IRS, JCITFor Respondent: Shri.N. Devanathan, Advocate
Section 143(2)Section 143(3)Section 80Section 80I

…lity agreement from the State Government/Local Authority. A contractor who develops the infrastructure facility becomes a developer to claim exemption u/s 80IA(4). The Bombay Bench of the Tribunal while deciding the case of Patel Engineering Limited Vs. DCIT 94 ITD 411 (Mumbai) held that a civil contractor, having executed a part of contracts of irrigation and water supply on "build and transfer’’ basis and handed over them over to contractee Governments was eligible for deduction u/s.80IA(4). Similarly, Tribunal Chennai Bench has taken a similar view in ITA No.554/Mds/ 2010 in the case of East Cost Construct…