Sanee Infrastructure Pvt. Ltd. v. ACIT

138 ITD 433Income Tax Appellate Tribunal#4350 most cited

What is Sanee Infrastructure Pvt. Ltd. v. ACIT authority for?

Following the Finance Act, 2002 amendment to Section 80-IA(4), an assessee claiming deduction for infrastructure development is only required to develop the facility, not necessarily operate it.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Sanee Infrastructure Pvt. Ltd. v. ACIT · Section 80-IA(4) · infrastructure facility · deduction · development · operation · Finance Act 2002

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 17section 201(1a)section 194csection 80ia

Judgments citing Sanee Infrastructure Pvt. Ltd. v. ACIT

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, CENTRAL CIRCLE-1(1), SAMBALPUR, 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

…that he is not having the right/authorization to operate the infrastructure facility and to collect toll there from, has no other source recoupment of his cost of development. The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd vs ACIT (138 ITD 433) held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 801A(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same Thus, after amendment, when the assessee is not required to operate the facility, the payment for developm…

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. ACIT, CENTRAL CIRCLE-1(1), SAMBALPUR, 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

…that he is not having the right/authorization to operate the infrastructure facility and to collect toll there from, has no other source recoupment of his cost of development. The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd vs ACIT (138 ITD 433) held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 801A(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same Thus, after amendment, when the assessee is not required to operate the facility, the payment for developm…

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR 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

…that he is not having the right/authorization to operate the infrastructure facility and to collect toll there from, has no other source recoupment of his cost of development. The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd vs ACIT (138 ITD 433) held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 801A(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same Thus, after amendment, when the assessee is not required to operate the facility, the payment for developm…

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

…that he is not having the right/authorization to operate the infrastructure facility and to collect toll there from, has no other source recoupment of his cost of development. The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd vs ACIT (138 ITD 433) held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 801A(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same Thus, after amendment, when the assessee is not required to operate the facility, the payment for developm…

ACIT, CENTRAL CIRCLE, SAMBALPUR, 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

…that he is not having the right/authorization to operate the infrastructure facility and to collect toll there from, has no other source recoupment of his cost of development. The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd vs ACIT (138 ITD 433) held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 801A(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same Thus, after amendment, when the assessee is not required to operate the facility, the payment for developm…

ACIT, CENTRAL CIRCLE, SAMBALPUR, 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

…that he is not having the right/authorization to operate the infrastructure facility and to collect toll there from, has no other source recoupment of his cost of development. The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd vs ACIT (138 ITD 433) held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 801A(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same Thus, after amendment, when the assessee is not required to operate the facility, the payment for developm…

ACIT, CENTRAL CIRCLE, SAMBALPUR, 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

…that he is not having the right/authorization to operate the infrastructure facility and to collect toll there from, has no other source recoupment of his cost of development. The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd vs ACIT (138 ITD 433) held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 801A(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same Thus, after amendment, when the assessee is not required to operate the facility, the payment for developm…

BSC C&C JV,NEW DELHI vs. NEAC, NEW DELHI

In the result, the appeal of the assessee is partly allowed as

ITA 705/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Nov 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.705/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Bsc C&C Jv Assessing Officer, 74, Hemkunt Colony, Vs. National E-Assessment New Delhi. Centre, Delhi. Pan No. Aadfb8115G अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 80I

…tions are laid down, it does not detract the assessee from the position of being a developer; nor will it debar the assessee from claiming deduction under section 8o-IA(4).” b) Indore Tribunal in the case of Sanee Infrastructure Pvt. Ltd. vs. ACIT reported in 138 ITD 433 held that: “12. Now coming to the main objection of the Id. CIT DR to the effect that the assessee was a Contractor and not developer in view of the fact that the assessee was paid by the Government in respect of the work undertaken by it and assessee has not invested his own funds for completing the Project nor assessee has recovered the same th…

ITO, WARD - 13(3), KOLKATA , KOLKATA vs. M/S. POREL DASS WATER & EFFLUENT CONTROL PVT. LTD., , HOWRAH

In the result, the appeal filed by the assessee in I

ITA 2441/KOL/2017[2013-14]Status: DisposedITAT Kolkata06 Mar 2019AY 2013-14

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1354/Kol/2015 ("नधा"रणवष" / Assessment Year: 2012-13)

For Appellant: Shri Sanjay Bhattacharya, ARFor Respondent: Shri Sanjit Kumar Das, Addl.CIT Sr. DR
Section 143(3)Section 80I

…he is not having the right/authorization to operate the infrastructure facility and to collect toll there from, has no other source of recoupment of his cost of development. The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd. vs. ACIT [138 ITD 433] held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 80IA(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same. Thus, after amendment, when the assessee is not required to operate the facility, the payment for develop…

POREL DASS WATER & EFFLUENT PVT. LTD.,HOWRAH vs. ITO, WARD 1(4)/ KOLKATA, KOLKATA

In the result, the appeal filed by the assessee in I

ITA 2402/KOL/2016[2011-2012]Status: DisposedITAT Kolkata06 Mar 2019AY 2011-2012

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1354/Kol/2015 ("नधा"रणवष" / Assessment Year: 2012-13)

For Appellant: Shri Sanjay Bhattacharya, ARFor Respondent: Shri Sanjit Kumar Das, Addl.CIT Sr. DR
Section 143(3)Section 80I

…he is not having the right/authorization to operate the infrastructure facility and to collect toll there from, has no other source of recoupment of his cost of development. The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd. vs. ACIT [138 ITD 433] held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 80IA(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same. Thus, after amendment, when the assessee is not required to operate the facility, the payment for develop…

POREL DASS WATER & EFFLUENT CONTROL PVT. LTD.,HOWRAH vs. ITO, WD-13(3), KOLKATA, LUCKNOW

In the result, the appeal filed by the assessee in I

ITA 1354/KOL/2015[2012-2013]Status: DisposedITAT Kolkata06 Mar 2019AY 2012-2013

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1354/Kol/2015 ("नधा"रणवष" / Assessment Year: 2012-13)

For Appellant: Shri Sanjay Bhattacharya, ARFor Respondent: Shri Sanjit Kumar Das, Addl.CIT Sr. DR
Section 143(3)Section 80I

…he is not having the right/authorization to operate the infrastructure facility and to collect toll there from, has no other source of recoupment of his cost of development. The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd. vs. ACIT [138 ITD 433] held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 80IA(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same. Thus, after amendment, when the assessee is not required to operate the facility, the payment for develop…

ACIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURE LTD., KOLKATA

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1765/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Mar 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…pment of his cost of development. 32 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd. vs. ACIT [138 ITD 433] held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 80IA(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same. Thus, after amendment, when the assessee is not required to operate the facility, the payment for develop…

ACIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURE LTD., KOLKATA

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1764/KOL/2017[2011-12]Status: DisposedITAT Kolkata01 Mar 2019AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…pment of his cost of development. 32 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd. vs. ACIT [138 ITD 433] held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 80IA(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same. Thus, after amendment, when the assessee is not required to operate the facility, the payment for develop…

M/S. SIMPLEX INFRASTRUCTURES LTD., ,KOLKATA vs. ADDL. CIT, RANGE - 12, KOLKATA, KOLKATA

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1573/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Mar 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…pment of his cost of development. 32 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd. vs. ACIT [138 ITD 433] held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 80IA(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same. Thus, after amendment, when the assessee is not required to operate the facility, the payment for develop…

M/S. SIMPLEX INFRASTRUCTURES LTD., ,KOLKATA vs. ADDL. CIT, RANGE - 12, KOLKATA, KOLKATA

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1572/KOL/2017[2011-12]Status: DisposedITAT Kolkata01 Mar 2019AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…pment of his cost of development. 32 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd. vs. ACIT [138 ITD 433] held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 80IA(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same. Thus, after amendment, when the assessee is not required to operate the facility, the payment for develop…

M/S ADHUNIK INFRASTRUCTURE PVT. LTD.,KOLKATA vs. JCIT, RG-10, KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 1281/KOL/2015[2010-2011]Status: DisposedITAT Kolkata23 May 2018AY 2010-2011

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.1281 /Kol/2015 Assessment Year : 2010-11

For Appellant: Shri Miraj D.Shah, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT, Sr.Dr
Section 143(3)Section 80I

…elopment of infrastructure facility or some basic specifications are laid down, would not debar the assessee from claiming deduction under s. 80-IA(4). b) Co-ordinate Bench of Indore Tribunal in the case of Sanee Infrastructure Pvt. Ltd. vs. ACIT reported in 138 ITD 433 held that:- As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 80IA(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same. Thus, after amendment, when the assessee is not required to operate the facility, the payment for develop…

ACIT, CIR-33, KOLKATA, KOLKATA vs. M/S HO HUP SIMPLEX JV, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 692/KOL/2016[2010-2011]Status: DisposedITAT Kolkata21 Mar 2018AY 2010-2011

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 692/Kol/2016 Assessment Year : 2010-11 Acit, Circle-33, Kolkata -Vs- M/S Ho Hup Simplex Jv [Pan: Aaaah 0653 B] (Appellant) (Respondent)

For Appellant: Shri Arindam Bhattacharjee, Addl. CITFor Respondent: Shri Ravi Tulsiyan, FCA
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 692/Kol/2016 Assessment Year : 2010-11 ACIT, Circle-33, Kolkata -vs- M/s Ho Hup Simplex JV [PAN: AAAAH 0653 B] (Appellant) (Respondent) For the Appellant : Shri Arindam Bhattacharjee, Addl. CIT For the Respondent : Shri Ravi Tulsiyan, FCA Date of Hearing : 14.03.2018 Date of Pronouncement : 21.03.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-9, Kolkata [in short the ld CIT(A)] in…

DCIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURES LTD., KOLKATA

In the result, Ground No. 1 of the revenue is dismissed

ITA 141/KOL/2015[2006-2007]Status: DisposedITAT Kolkata25 Oct 2017AY 2006-2007

Bench: Sri N.V. Vasudevan & Sri J. Sudhakar Reddy]

Section 250Section 80Section 80ISection 91

…he is not having the right/authorization to operate the infrastructure facility and to collect toll there from, has no other source of recoupment of his cost of development. The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd. vs. ACIT [138 ITD 433] held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 80IA(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same. Thus, after amendment, when the assessee is not required to operate the facility, the payment for develop…

DCIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURES LTD., KOLKATA

In the result, Ground No. 1 of the revenue is dismissed

ITA 140/KOL/2015[2005-2006]Status: DisposedITAT Kolkata25 Oct 2017AY 2005-2006

Bench: Sri N.V. Vasudevan & Sri J. Sudhakar Reddy]

Section 250Section 80Section 80ISection 91

…he is not having the right/authorization to operate the infrastructure facility and to collect toll there from, has no other source of recoupment of his cost of development. The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd. vs. ACIT [138 ITD 433] held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 80IA(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same. Thus, after amendment, when the assessee is not required to operate the facility, the payment for develop…

D.C.I.T., CIRCLE-12, KOLKATA, KOLKATA vs. M/S SIMPLEX INFRASTRUCTURE LTD., KOLKATA

In the result, Revenue’s appeal stands dismissed

ITA 2777/KOL/2013[2007-2008]Status: DisposedITAT Kolkata10 Mar 2017AY 2007-2008

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2007-08

Section 143(3)Section 80Section 80I

…he is not having the right/authorization to operate the infrastructure facility and to collect toll there from, has no other source of recoupment of his cost of development. The Indore Bench of the Tribunal in case of Sanee Infrastructure Pvt. Ltd. vs. ACIT [138 ITD 433] held that "As per our considered view, after amendment by the Finance Act, 2002 for claim of deduction u/s 80IA(4) infrastructure facility is only required to be developed and there is no condition that assessee should also operate the same. Thus, after amendment, when the assessee is not required to operate the facility, the payment for develop…

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