PNC Construction Co. Ltd. v. DCIT

44 ITD 577Income Tax Appellate Tribunal2013#20864 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2025 to 2025.

Issues it is cited on

section 158b(b)section 80a(5)clarificatory amendmentsection 153a(1)(a)fresh tangible materialsection 80ia(4)section 3(1)infrastructure facilitydeduction under section 80iasection 10bsection 80aceligible assessee

Judgments citing PNC Construction Co. Ltd. v. DCIT

Dy. Commissioner of Income Tax, Circle-3(1), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1416/HYD/2019[2016-17]Status: DisposedITAT Hyderabad26 Feb 2025AY 2016-17

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 80I

…the case of Transstroy (India) Ltd., VS. ITO, Ward-2(2), Guntur [2011] 16 taxmann.com 24 (Visakhapatnam); M/s. KNR Constructions Ltd., Hyderabad ITA.No.946/Hyd./2015; decision of ITAT, Agra Bench, Agra in the case of PNC Construction Co. Ltd., vs. DCIT [2013] 44 ITD 577 (Agra-Tribu.) and on the Revenue's appeal against the Order of ITAT, Agra Bench, Agra in the case of CIT vs. PNC Construction Co. Ltd., [2015] 55 taxmann.com 21 (Allahabad-HC) dismissed the appeal of the Revenue by holding that assessee would be entitled to deduction u/sec.80IA even if project was not awarded solely to assessee but to joint ventur…

Dy.Commissioner of Income Tax, Circle 2(2), Hyderbad vs. Sew Infrastucture Limited, Hyderabad

ITA 1723/HYD/2017[2015-16]Status: DisposedITAT Hyderabad26 Feb 2025AY 2015-16

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 801A(4)Section 80I

…he case of Transstroy (India) Ltd., VS. ITO, Ward-2(2), Guntur [2011] 16 taxmann.com 24 (Visakhapatnam); M/s. KNR Constructions Ltd., Hyderabad ITA.No.946/Hyd./2015; decision of ITAT, Agra Bench, Agra in the case of PNC Construction Co. Ltd., vs. DCIT [2013] 44 ITD 577 (Agra-Tribu.) and on the Revenue's appeal against the Order of ITAT, Agra Bench, Agra in the case of CIT vs. PNC Construction Co. Ltd., [2015] 55 taxmann.com 21 (Allahabad-HC) dismissed the appeal of the Revenue by holding that assessee would be entitled to deduction u/sec.80IA even if project was not awarded solely to assessee but to joint ventur…

Dy.Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1722/HYD/2017[2014-15]Status: DisposedITAT Hyderabad26 Feb 2025AY 2014-15

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 80I

…the case of Transstroy (India) Ltd., VS. ITO, Ward-2(2), Guntur [2011] 16 taxmann.com 24 (Visakhapatnam); M/s. KNR Constructions Ltd., Hyderabad ITA.No.946/Hyd./2015; decision of ITAT, Agra Bench, Agra in the case of PNC Construction Co. Ltd., vs. DCIT [2013] 44 ITD 577 (Agra-Tribu.) and on the Revenue's appeal against the Order of ITAT, Agra Bench, Agra in the case of CIT vs. PNC Construction Co. Ltd., [2015] 55 taxmann.com 21 (Allahabad-HC) dismissed the appeal of the Revenue by holding that assessee would be entitled to deduction u/sec.80IA even if project was not awarded solely to assessee but to joint ventur…

Dy.Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1721/HYD/2017[2013-14]Status: DisposedITAT Hyderabad26 Feb 2025AY 2013-14

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 801A(4)Section 80I

…011] 16 taxmann.com 24 (Visakhapatnam); M/s. KNR Constructions Ltd., Hyderabad ITA.No.946/Hyd./2015; decision of ITAT, 20 ITA. Nos.1721, 1722 & 1723/Hyd./2017 And ITA.No.1416/Hyd./2019 Agra Bench, Agra in the case of PNC Construction Co. Ltd., vs. DCIT [2013] 44 ITD 577 (Agra-Tribu.) and on the Revenue's appeal against the Order of ITAT, Agra Bench, Agra in the case of CIT vs. PNC Construction Co. Ltd., [2015] 55 taxmann.com 21 (Allahabad-HC) dismissed the appeal of the Revenue by holding that assessee would be entitled to deduction u/sec.80IA even if project was not awarded solely to assessee but to joint ventur…