Sanee Infrastructure Pvt. Ltd. v. ACIT

138 ITD 433Income Tax Appellate Tribunal#4289 most cited

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

For claiming deduction under section 80IA(4) after the Finance Act, 2002 amendment, it is only required that the infrastructure facility be developed, and there is no condition that the assessee must also operate it. When an assessee undertakes to develop an infrastructure facility only, the government is responsible for making payment for its development.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Sanee Infrastructure Pvt. Ltd. v. ACIT · 138 ITD 433 · section 80IA(4) · infrastructure facility · deduction · developer · operation of facility · government payment

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

I.T.O WD - 8(4), Kolkata vs. M/S Spml Infra Ltd, Kolkata

In the result, to sum up

ITA 2286/KOL/2013[2005-06]Status: DisposedITAT Kolkata08 Mar 2017AY 2005-06

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Arup Kr. Sinha, CIT
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…

M/S Smpl Infra Ltd ( Eastwhile M/S Subhas Projects & Marketing Ltd), Kolkata vs. D.C.I.T CC - Xxviii, Kolkata

In the result, to sum up

ITA 2035/KOL/2013[2008-09]Status: DisposedITAT Kolkata08 Mar 2017AY 2008-09

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Arup Kr. Sinha, CIT
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…

ITO, WD-33(4), Kolkata vs. M/S Somdatt Builders Simplex Jv, Kolkata

In the result, Revenue’s appeals are dismissed

ITA 288/KOL/2014[2007-2008]Status: DisposedITAT Kolkata07 Oct 2016AY 2007-2008

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm आयकर अपील सं./Ita Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/S Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex Jv, 12/1, Neelie Middleton Row, 3Rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabas 9777 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: None
Section 143(3)Section 80

…entered into with Government, similar question I.T.A. Nos. 285, 286, 287 & 288/KOL./2014 Assessment years: 2008-2009 to 2010-11 & 2007-2008 Page 16 of 18 was considered by 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…

ITO, WD-33(4), Kolkata vs. M/S Somdatt Builders Simplex Jv, Kolkata

In the result, Revenue’s appeals are dismissed

ITA 287/KOL/2014[2010-2011]Status: DisposedITAT Kolkata07 Oct 2016AY 2010-2011

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm आयकर अपील सं./Ita Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/S Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex Jv, 12/1, Neelie Middleton Row, 3Rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabas 9777 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: None
Section 143(3)Section 80

…entered into with Government, similar question I.T.A. Nos. 285, 286, 287 & 288/KOL./2014 Assessment years: 2008-2009 to 2010-11 & 2007-2008 Page 16 of 18 was considered by 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…

ITO, WD-33(4), Kolkata vs. M/S Somdatt Builders Simplex Jv, Kolkata

In the result, Revenue’s appeals are dismissed

ITA 286/KOL/2014[2009-2010]Status: DisposedITAT Kolkata07 Oct 2016AY 2009-2010

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm आयकर अपील सं./Ita Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/S Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex Jv, 12/1, Neelie Middleton Row, 3Rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabas 9777 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: None
Section 143(3)Section 80

…entered into with Government, similar question I.T.A. Nos. 285, 286, 287 & 288/KOL./2014 Assessment years: 2008-2009 to 2010-11 & 2007-2008 Page 16 of 18 was considered by 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…

ITO, WD-33(4), Kolkata vs. M/S Somdatt Builders Simplex Jv, Kolkata

In the result, Revenue’s appeals are dismissed

ITA 285/KOL/2014[2008-09]Status: DisposedITAT Kolkata07 Oct 2016AY 2008-09

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm आयकर अपील सं./Ita Nos.285, 286, 287 & 288/Kol/2014 ("नधा"रण वष" / Assessment Years :2008-09, 2009-10, 2010-11 & 2007-08) Income Tax Officer, Vs. M/S Somdatt Builders Ward-33(4), Kolkata, 10-B, Simplex Jv, 12/1, Neelie Middleton Row, 3Rd Floor, Sengupta Sarani, Kolkata- Kolkata-700071 87 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabas 9777 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: None
Section 143(3)Section 80

…entered into with Government, similar question I.T.A. Nos. 285, 286, 287 & 288/KOL./2014 Assessment years: 2008-2009 to 2010-11 & 2007-2008 Page 16 of 18 was considered by 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 CC - Xxviii, Kolkata vs. M/S Spml Infra Ltd (Erstwhile M/S Subhas Projects& Marketing Ltd), Kolkata

In the result, Revenue’s appeal is dismissed

ITA 1291/KOL/2013[2006-07]Status: DisposedITAT Kolkata24 Aug 2016AY 2006-07

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(3)Section 194CSection 80Section 80l

…oll there from, has no other source of recoupment of his cost of development. ITA No.1291-1292/Kol/2013 A.Ys 06-07 & 09-10 DCIT CC-XXVIII, Kol. v. M/S SPML Infra Ltd Page 28 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…