PCIT v. MBL Infrastructure Limited

155 Taxmann.com 657Supreme Court of India2023#11141 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2025.

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 194csection 17section 80iasection 201(1a)

Judgments citing PCIT v. MBL Infrastructure Limited

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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

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

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

DCIT CC- 1(3), Aaykar Bhavan vs. Montecarlo Limited, Sindhu Bhawan Road, Bodakdev

In the result, the appeal filed by the revenue in ITA

ITA 599/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V Mahadeokar (Accountant Member)

Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand V Mahadeokar, Accountant Member ITA Nos: 598 & 599/Ahd/2023 Asst. Years: 2018-19 & 2020-21 D.C.I.T., Montecarlo Construction Central Circle-1(1), Ltd. Ahmedabad Vs 706, Shilp Building, 7th Floor, Nr. Muncipal Market, C.G. Road, Navrangpura, Ahmedabad (Appellant) PAN: AAACM7958A (Respondent) Revenue Represented: Dr. Darsi Suman Ratnam, CIT-DR Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Mehul Patel, A.Rs. Date of hearing : 08-08-2024 Date of pronouncement : 27-09-202…

DCIT CC- 1(3), Aaykar Bhawan vs. Montecarlo Limited, Montecarlo House, Sindhu Bhawa

In the result, the appeal filed by the revenue in ITA

ITA 598/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V Mahadeokar (Accountant Member)

Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand V Mahadeokar, Accountant Member ITA Nos: 598 & 599/Ahd/2023 Asst. Years: 2018-19 & 2020-21 D.C.I.T., Montecarlo Construction Central Circle-1(1), Ltd. Ahmedabad Vs 706, Shilp Building, 7th Floor, Nr. Muncipal Market, C.G. Road, Navrangpura, Ahmedabad (Appellant) PAN: AAACM7958A (Respondent) Revenue Represented: Dr. Darsi Suman Ratnam, CIT-DR Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Mehul Patel, A.Rs. Date of hearing : 08-08-2024 Date of pronouncement : 27-09-202…

PCIT v. MBL Infrastructure Limited (155 Taxmann.com 657) — Cited in 9 Judgments | BharatTax