Sadbhav Engineering Ltd. v. DCIT

45 Taxmann.com 333Reported decision2014#7461 most cited

What is Sadbhav Engineering Ltd. v. DCIT authority for?

Tax credit for TDS can be given in the year in which tax is deducted, even if the corresponding income is not offered for taxation in that year.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Also referred to as

Sadbhav Engineering Ltd. · DCIT · 45 taxmann.com 333 · TDS credit · year of deduction · income not offered · Section 199 · Rule 37BA

Read the full judgment

Issues it is cited on

section 199credit for tdspercentage completion methodrule of consistencytax deducted at sourcerevenue expendituresection 115jbsection 19section 145capital expenditureprevious yearcompany

Judgments citing Sadbhav Engineering Ltd. v. DCIT

Suzlon Energy Ltd., Ahmedabad vs. The ACIT(OSD) Circle-8, Ahmedabad

In the result the appeal filed by the Assessee in ITA No

ITA 1621/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad29 Oct 2024AY 2008-09

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 1517 & 1621/Ahd/2019 Asst. Year 2008-09 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, Gujarat, India PAN: AADCS0472N Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr.Shree Vs Ahmedabad Krishna Centre, Navrangpura Ahmedabad-380009, Gujarat, India PAN: AADCS0472N (Appellant) (Respondent) Assessee Represente…

The DCIT, Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result the appeal filed by the Assessee in ITA No

ITA 1517/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad29 Oct 2024AY 2008-09

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos. 1517 & 1621/Ahd/2019 Asst. Year 2008-09 The DCIT, Suzlon Energy Ltd. Circle-4(1)(1), 5, Shrimali Society, Ahmedabad Vs Suzlon House, Nr. Shree Krishna Centre, Navrangpura Ahmedabad-380009, Gujarat, India PAN: AADCS0472N Suzlon Energy Ltd. The DCIT, 5, Shrimali Society, Circle-4(1)(1), Suzlon House, Nr.Shree Vs Ahmedabad Krishna Centre, Navrangpura Ahmedabad-380009, Gujarat, India PAN: AADCS0472N (Appellant) (Respondent) Assessee Represente…

DCIT, Circle- 11(1), New Delhi vs. Hcl Comnet Systems & Services Ltd., Gautam Budh Nagar

In the result, Appeal filed by the Assess in ITA No

ITA 6360/DEL/2019[2016-17]Status: DisposedITAT Delhi30 Jun 2023AY 2016-17

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

For Appellant: Sh. Aditya Vohra, Adv & ShFor Respondent: Sh. Sanjay Kumar, Sr. Ld. DR
Section 115J

…1 ITA Nos. 5967, 6360 & 5968/Del/2019 HCL Comnet Systems Services Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5967/DEL/2019 (A.Y 2016-17) HCL Comnet Systems & DCIT Services Ltd. Vs. 806, Siddharth, 96, Nehru Circle-11(1) Place, New Delhi Room No. 416, C. R. Building, New Delhi PAN No. AAACH3130M (APPELLANT) (RESPONDENT) I.T.A. No. 6360/DEL/2019 (A.Y 2016-17) DCIT HCL Comnet Systems & Vs. Services Ltd. Circle-11(1) A-10-11, Secdtor-3, Gautam Room No. 247, 2nd floor,…

Hcl Comnet Ltd., New Delhi vs. DCIT Circle-11(1), New Delhi

In the result, Appeal filed by the Assess in ITA No

ITA 5968/DEL/2019[2016-17]Status: DisposedITAT Delhi30 Jun 2023AY 2016-17

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

For Appellant: Sh. Aditya Vohra, Adv & ShFor Respondent: Sh. Sanjay Kumar, Sr. Ld. DR
Section 115J

…1 ITA Nos. 5967, 6360 & 5968/Del/2019 HCL Comnet Systems Services Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5967/DEL/2019 (A.Y 2016-17) HCL Comnet Systems & DCIT Services Ltd. Vs. 806, Siddharth, 96, Nehru Circle-11(1) Place, New Delhi Room No. 416, C. R. Building, New Delhi PAN No. AAACH3130M (APPELLANT) (RESPONDENT) I.T.A. No. 6360/DEL/2019 (A.Y 2016-17) DCIT HCL Comnet Systems & Vs. Services Ltd. Circle-11(1) A-10-11, Secdtor-3, Gautam Room No. 247, 2nd floor,…

Hcl Comnet Systems & Services Ltd., New Delhi vs. DCIT, Circle- 11(1), New Delhi

In the result, Appeal filed by the Assess in ITA No

ITA 5967/DEL/2019[2016-17]Status: DisposedITAT Delhi30 Jun 2023AY 2016-17

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

For Appellant: Sh. Aditya Vohra, Adv & ShFor Respondent: Sh. Sanjay Kumar, Sr. Ld. DR
Section 115J

…1 ITA Nos. 5967, 6360 & 5968/Del/2019 HCL Comnet Systems Services Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5967/DEL/2019 (A.Y 2016-17) HCL Comnet Systems & DCIT Services Ltd. Vs. 806, Siddharth, 96, Nehru Circle-11(1) Place, New Delhi Room No. 416, C. R. Building, New Delhi PAN No. AAACH3130M (APPELLANT) (RESPONDENT) I.T.A. No. 6360/DEL/2019 (A.Y 2016-17) DCIT HCL Comnet Systems & Vs. Services Ltd. Circle-11(1) A-10-11, Secdtor-3, Gautam Room No. 247, 2nd floor,…

DCIT, Circle- 11(1), New Delhi vs. Hcl Comnet Systems & Services Ltd., New Delhi

In the result, the appeal of the assessee on this ground is allowed for statistical purpose

ITA 447/DEL/2019[2015-16]Status: DisposedITAT Delhi11 May 2022AY 2015-16

Bench: Sh. A.D. Jaindr. B. R. R. Kumar

For Appellant: Sh. Aditya Vohra, AdvFor Respondent: Sh. R. J. Pradip Kumar, Sr. DR
Section 35Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.8168/Del/2018 : Asstt. Year: 2015-16 HCL Comnet Systems & Services Ltd., Vs DCIT, 806, Sidharth, 96, Nehru Place, Circle-11(1), New Delhi-110019 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACH3130M ITA No.447/Del/2019 : Asstt. Year: 2015-16 DCIT, Vs HCL Comnet Systems & Services Ltd., Circle-11(1), 806, Sidharth, 96, Nehru Place, New Delhi New Delhi-110019 (APPELLANT) (RESPONDENT) PAN No. AAACH3130M Assessee by : Sh. Aditya Vohra, Adv. Revenue by : Sh. R. J. Pradip…

Hcl Comnet Systems & Services Ltd., New Delhi vs. DCIT, Circle- 11(1), New Delhi

In the result, the appeal of the assessee on this ground is allowed for statistical purpose

ITA 8168/DEL/2018[2015-16]Status: DisposedITAT Delhi11 May 2022AY 2015-16

Bench: Sh. A.D. Jaindr. B. R. R. Kumar

For Appellant: Sh. Aditya Vohra, AdvFor Respondent: Sh. R. J. Pradip Kumar, Sr. DR
Section 35Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.8168/Del/2018 : Asstt. Year: 2015-16 HCL Comnet Systems & Services Ltd., Vs DCIT, 806, Sidharth, 96, Nehru Place, Circle-11(1), New Delhi-110019 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACH3130M ITA No.447/Del/2019 : Asstt. Year: 2015-16 DCIT, Vs HCL Comnet Systems & Services Ltd., Circle-11(1), 806, Sidharth, 96, Nehru Place, New Delhi New Delhi-110019 (APPELLANT) (RESPONDENT) PAN No. AAACH3130M Assessee by : Sh. Aditya Vohra, Adv. Revenue by : Sh. R. J. Pradip…

The ACIT, Circle2(1)(2), Ahmedabad vs. Kalthia Engineering & Construction Ltd., Ahmedabad

In the result, the appeal filed by the Revenue is dismissed

ITA 2127/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad22 Dec 2021AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2127/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2014-2015 A.C.I.T., Kalthia Engineering & Construction Ltd., Circle-2(1)(2), Vs. 193, Kalthia House, Ahmedabad. Thaltej, Ahmedabad.

For Appellant: Shri Manish Shah, A.RFor Respondent: Shri D.B Gohil, Sr. D.R
Section 106Section 14ASection 36(1)(iii)Section 80I

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT, And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2127/AHD/2017 िनधा"रण वष"/Asstt. Year: 2014-2015 A.C.I.T., Kalthia Engineering & Construction Ltd., Circle-2(1)(2), Vs. 193, Kalthia House, Ahmedabad. Thaltej, Ahmedabad. PAN: AAACK8944N (Applicant) (Respondent) Revenue by : Shri D.B Gohil, Sr. D.R Assessee by : Shri Manish Shah, A.R सुनवाई क" तारीख/Date of Hearing : 15/12/2021 घोषणा क" तारीख /Date of Pronounceme…

Gujarat Mineral Development Corporation Ltd., Ahmedabad vs. The Dy. CIT., Circle-4(1)(1), Ahmedabad

In the result, appeals of the assessee are partly allowed and the appeal of the revenue is dismissed

ITA 873/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad06 Jun 2019AY 2011-12

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Ms. Aparna Agarwal, CIT-D.R
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 873 & 2951/Ahd/2015 (Assessment Year : 2011-12) Gujarat Mineral Development Vs. Dy. CIT, Corporation Ltd., Circle -4, “Khanij Bhavan”, 132ft Ring & Road, University Ground, CIT(A)-2 Ahmedabad. Ahmedabad I.T.A. No. 1369/Ahd/2015 (Assessment Year : 2011-12) The DCIT, Vs. Gujarat Mineral Development Circle – 4, Corporation Ltd., Ahmedabad. “Khanij Bhavan”, 132ft Ring Road, University Ground, Ahmedabad. [PAN No. AACG 7987 P] (Appellant) .. (Respondent) Appellant…

Gujarat Mineral Development Corporation Ltd., Ahmedabad vs. The CIT(A), A'Bad-2, Ahmedabad

In the result, appeals of the assessee are partly allowed and the appeal of the revenue is dismissed

ITA 2951/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad06 Jun 2019AY 2011-12

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Ms. Aparna Agarwal, CIT-D.R
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 873 & 2951/Ahd/2015 (Assessment Year : 2011-12) Gujarat Mineral Development Vs. Dy. CIT, Corporation Ltd., Circle -4, “Khanij Bhavan”, 132ft Ring & Road, University Ground, CIT(A)-2 Ahmedabad. Ahmedabad I.T.A. No. 1369/Ahd/2015 (Assessment Year : 2011-12) The DCIT, Vs. Gujarat Mineral Development Circle – 4, Corporation Ltd., Ahmedabad. “Khanij Bhavan”, 132ft Ring Road, University Ground, Ahmedabad. [PAN No. AACG 7987 P] (Appellant) .. (Respondent) Appellant…

The DCIT, Circle-4, Ahmedabad vs. M/S. Gujarat Mineral Development Corporation Ltd., Ahmedabad

In the result, appeals of the assessee are partly allowed and the appeal of the revenue is dismissed

ITA 1369/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad06 Jun 2019AY 2011-12

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RFor Respondent: Ms. Aparna Agarwal, CIT-D.R
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 873 & 2951/Ahd/2015 (Assessment Year : 2011-12) Gujarat Mineral Development Vs. Dy. CIT, Corporation Ltd., Circle -4, “Khanij Bhavan”, 132ft Ring & Road, University Ground, CIT(A)-2 Ahmedabad. Ahmedabad I.T.A. No. 1369/Ahd/2015 (Assessment Year : 2011-12) The DCIT, Vs. Gujarat Mineral Development Circle – 4, Corporation Ltd., Ahmedabad. “Khanij Bhavan”, 132ft Ring Road, University Ground, Ahmedabad. [PAN No. AACG 7987 P] (Appellant) .. (Respondent) Appellant…

The DCIT, Circle-2(1)(2), Ahmedabad vs. M/S. Jay Chemical Industries Ltd., Ahmedabad

In the result, the appeal ITA 2693/Ahd/2014, ITA 305/Ahd/2015, cross objection 01/Ahd/2015 & 41/Ahd/2015 all are dismissed

ITA 305/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad26 Mar 2019AY 2011-12
For Appellant: Shri Nimish Viawala, A.RFor Respondent: Shri Vinod Talwani, Sr. D.R
Section 143(2)Section 143(3)Section 195Section 4Section 40Section 5Section 5(2)(b)Section 9Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member ITA Nos. 2693/Ahd/2014 , 305/Ahd/2015 & CO Nos. 01 & 41/Ahd/2015 Assessment Year 2010-11 & 2011-12 The DCIT(OSD)-1, Jay Chemical Industries Circle-4, Ahmedabad & Ltd. Jay House, DCIT, Cir. 2(1)(2), Vs Panchvati Circle, Ahmedabad Ambawadi, Ellis bride, (Appellant/Respondent) Ahmedabad-380006 PAN: AAACJ7625J (Respondent/Cross Objector) Revenue by: Shri Vinod Talwani, Sr. D.R. Assessee by: Shri Nimish Viawala, A.R. Date of hearing : 18-03-2019 Date of pronouncemen…

The DCIT(OSD)-1, Circle-4, Ahmedabad vs. Jay Chemical Industries Ltd., Ahmedabad

In the result, the appeal ITA 2693/Ahd/2014, ITA 305/Ahd/2015, cross objection 01/Ahd/2015 & 41/Ahd/2015 all are dismissed

ITA 2693/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad26 Mar 2019AY 2010-11
For Appellant: Shri Nimish Viawala, A.RFor Respondent: Shri Vinod Talwani, Sr. D.R
Section 143(2)Section 143(3)Section 195Section 4Section 40Section 5Section 5(2)(b)Section 9Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member ITA Nos. 2693/Ahd/2014 , 305/Ahd/2015 & CO Nos. 01 & 41/Ahd/2015 Assessment Year 2010-11 & 2011-12 The DCIT(OSD)-1, Jay Chemical Industries Circle-4, Ahmedabad & Ltd. Jay House, DCIT, Cir. 2(1)(2), Vs Panchvati Circle, Ahmedabad Ambawadi, Ellis bride, (Appellant/Respondent) Ahmedabad-380006 PAN: AAACJ7625J (Respondent/Cross Objector) Revenue by: Shri Vinod Talwani, Sr. D.R. Assessee by: Shri Nimish Viawala, A.R. Date of hearing : 18-03-2019 Date of pronouncemen…

The DCIT, Circle-4, Ahmedabad vs. M/S. Gujarat Mineral Development Corporation Ltd., Ahmedabad

In the result, the appeal of the revenue is dismissed

ITA 997/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad31 Oct 2018AY 2010-11
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri R.C. Dandy, CIT-D.R
Section 143(2)Section 143(3)Section 32Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2010-11 The DCIT, M/s. Gujarat Mineral Circle-2(1)(1), Development Corp. Ahmedabad Vs Ltd. Khanji Bhavan, (Appellant) 132 Ft. Ring Road, Nr. University Ground, Vastrapur, Ahmedabad-380052 PAN: AAACG7987P (Respondent) Revenue by: Shri R.C. Dandy, CIT-D.R. Assessee by: Shri S.N. Soparkar, A.R. Date of hearing : 25-10-2018 Date of pronouncement : 31-10-2018 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This revenue’s appeal for A.Y. 2010-11, ar…

DCIT 5(2), Mumbai vs. Lahoti Overseas Ltd, Mumbai

In the result, appeal of the assessee company in ITA

ITA 3812/MUM/2012[2003-04]Status: DisposedITAT Mumbai30 Mar 2016AY 2003-04

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3812/Mum/2012 ("नधा"रण वष" / Assessment Year : 2003-04) Dy. Commissioner Of Income M/S Lahoti Overseas Ltd., बनाम/ Tax , 5(2),Room No. 571, 307, Arun Chambers, V. 5 Th Floor, Tardeo Road, Tardeo, Aayakar Bhavan, Mumbai - 400034. M.K. Road, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaacl2578 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Yogesh TharFor Respondent: Shri Ganesh Bare (Sr.DR)
Section 133ASection 143(3)Section 147Section 148Section 151(1)

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3812/Mum/2012 ("नधा"रण वष" / Assessment Year : 2003-04) Dy. Commissioner of Income M/s Lahoti Overseas Ltd., बनाम/ Tax , 5(2),Room No. 571, 307, Arun Chambers, v. 5 th floor, Tardeo Road, Tardeo, Aayakar Bhavan, Mumbai - 400034. M.K. Road, Mumbai – 400 020. "थायी लेखा सं./PAN : AAACL2578 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No. 821/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08)…