Sanghvi & Doshi Enterprise v. ITO

131 ITD 151Income Tax Appellate Tribunal2011#8177 most cited

What is Sanghvi & Doshi Enterprise v. ITO authority for?

The Income Tax Appellate Tribunal (ITAT) considered the date of actual completion of a project in relation to the date of application for completion. The ITAT affirmed the theory of relating back to the date of application.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Sanghvi & Doshi Enterprise v. ITO · 131 ITD 151 · actual completion · date of application · relatable date · deduction · eligible business · assessment year

Sections most often in play

Section 143(3)Section 80-IASection 92CSection 92CASection 92FSection 10BSection 144BSection 144C

Issues it is cited on

section 92f(ii)section 92basection 43asection 92fsection 92ca(1)section 144c(3)specified domestic transactionarms length pricesection 92bcup methodeligible businessarm's length price

Judgments citing Sanghvi & Doshi Enterprise v. ITO

Assistant Commissioner of Income Tax, Tirupur vs. Sri Shanmugavel Mills Private Limited, Tirupur

In the result, appeal filed by the Revenue is dismissed

ITA 1048/CHNY/2025[2017]Status: DisposedITAT Chennai24 Oct 2025

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Suraj Nahar, CAFor Respondent: Mr.Saddik Ahmed, Sr.AR
Section 143(3)Section 80ISection 92C

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1048/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 v. The ACIT, Sri Shanmugavel – Circle-1, Mills Pvt. Ltd., Tirupur-641 602. 207/86, Mangalam Road, Karuvampalayam, Tirupur-641 604. [PAN: AADCS 8200 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr.Saddik Ahmed, Sr.AR Assessee by : Mr.Suraj Nahar, CA : सुनवाईक"तारीख/Date of…

Assistant Commissioner of Income Tax, Circle-1, Tiruppur vs. Prabhu Spinning Mills Private Limited, Tiruppur

ITA 435/CHNY/2025[2017-18]Status: DisposedITAT Chennai13 Aug 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:433 & 435/Chny/2025 निर्धारण वर्ष / Assessment Year: 2018-19 & 2017-18 Acit, Circle -1 121, Adarns Plaza, 60, Feet Road, Tiruppur - 641 602. (अपीलार्थी/Appellant) Vs. Prabhu Spining Mills Private Limited, No. 207 – 86, Mangalam Road, Karuvampalayam, Tiruppur – 641 604. Tamil Nadu. [Pan:Aabcp-0750-E] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. Arv Sreenivasan, Cit प्रत्यर्थी की ओर से/Respondent By : Shri. T. Banusekar, Advocate. सुनवाई की तारीख/Date Of Hearing : 16.07.2025 घोषणा की तारीख/Date Of Pronouncement : 13.08.2025 Per S. R. Raghunatha, Am : आदेश /Order These Two Appeals Filed By The Revenue Are Directed Against Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Chennai-16 (In Short “Id.Cit(A)”) Dated 04.10.2024 For Assessment Years 2017-18 & 2018-19 Respectively. Since Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals By The Revenue Are Being Heard Together & Disposed Of By This Consolidated Order. 2. The Appeal Of The Revenue For The Assessment Year 2017-18 Is Taken As The Lead Appeal For Adjudication Of The Issues Involved. The Only Issue Which Has Been Raised In Appeal By The Revenue Is With Regard To Determination Of Quantum Of Deduction U/S.80-Ia Of The Income Tax Act, 1961 (In Short "The Act"). :-2-:

For Appellant: Shri. ARV Sreenivasan, CITFor Respondent: Shri. T. Banusekar, Advocate
Section 143(3)Section 80Section 92C

…Chief Secretary, Delhi & Ors 2000 1 SCC 64 (SC) d) Hon'ble Supreme Court in Government of Andhra Pradesh & Ors v A.P.Jaiswal & Ors 1 SCC 748 e) Hon'ble Third Member of the Income Tax Appellate Tribunal, Chennai Bench in Sanghvi & Doshi Enterprise v ITO [2011] 131 ITD 151 (Chennai)(TM) f) Hon'ble Third Member of the Income Tax Appellate Tribunal, Ahmedabad Bench in Kanel Oil & Exports Inds. Ltd v JCIT [2009] 121 ITD 596 (Ahd)(TM) g) Mumbai Special Bench of the Hon'ble Income Tax Appellate Tribunal has in DCIT v Oman International Bank SAOG [2006] 100 ITD 285 (Mum)(SB) 27. The Ld.AR concluded based on the above thi…

Assistant Commissioner of Income Tax, Tiruppur vs. Prabhu Spinning Mills Private Limited, Tiruppur

In the result all the grounds raised by the revenue for the A

ITA 433/CHNY/2025[2018-19]Status: DisposedITAT Chennai13 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:433 & 435/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2018-19 & 2017-18 Acit, Circle -1 Prabhu Spining Mills Private 121, Adarns Plaza, Vs. Limited, 60, Feet Road, No. 207 – 86, Mangalam Road, Tiruppur – 641 602. Karuvampalayam, Tiruppur – 641 604. Tamil Nadu. (अपीलाथी/Appellant) [Pan:Aabcp-0750-E] (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. Arv Sreenivasan, Cit प्रत्यथी की ओर से/Respondent By : Shri. T. Banusekar, Advocate. सुनवाई की तारीख/Date Of Hearing : 16.07.2025 घोर्णा की तारीख/Date Of Pronouncement : 13.08.2025

For Appellant: Shri. ARV Sreenivasan, CITFor Respondent: Shri. T. Banusekar, Advocate
Section 143(3)Section 80Section 92C

…Chief Secretary, Delhi & Ors 2000 1 SCC 64 (SC) d) Hon’ble Supreme Court in Government of Andhra Pradesh & Ors v A.P.Jaiswal & Ors 1 SCC 748 e) Hon’ble Third Member of the Income Tax Appellate Tribunal, Chennai Bench in Sanghvi & Doshi Enterprise v ITO [2011] 131 ITD 151 (Chennai)(TM) :-11-: ITA. No: 433 & 435/Chny/2025 f) Hon’ble Third Member of the Income Tax Appellate Tribunal, Ahmedabad Bench in Kanel Oil & Exports Inds. Ltd v JCIT [2009] 121 ITD 596 (Ahd)(TM) g) Mumbai Special Bench of the Hon’ble Income Tax Appellate Tribunal has in DCIT v Oman International Bank SAOG [2006] 100 ITD 285 (Mum)(SB) 27. Th…

Income Tax Officer, Pune vs. Ms S S Landmarks, Pune

In the result, both the appeals filed by the Revenue are dismissed

ITA 977/PUN/2023[2014-15]Status: DisposedITAT Pune19 Dec 2024AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.977 & 972/Pun/2023 "नधा"रण वष" / Assessment Years : 2014-15 & 2016-17 Income Tax Officer, Vs. M/S. S. S. Landmarks, Pune Unit U, Shakti Chamber, S.No.77-1/1A/1/3, Sangamwadi, Pune 411 003 Maharashtra Pan : Aadas1463K Appellant Respondent

For Appellant: Shri V.L. JainFor Respondent: Shri Arvind Desai
Section 143(2)Section 143(3)Section 250Section 801B(10)Section 80I

…poration 362 ITR 174 (Guj) If substantial compliance of condition is established on record, the Court may take the view that minor deviation thereof would not vitiate the very purpose for which deduction was being made available. Sanghvi & Doshi Enterprises 131 ITD 151(Chennai) Kundan Real Estate (ITA No. 126/Pn/2010) (Pune) Theory of relate back to the date of application confirmed Sanghvi & Doshi Enterprises (ITA Nos.581 & 582 of 2011 dt.01.11.2012) Actual completion cannot be ignored (Para 13) Runwal Multi Housing Pvt. Ltd. (ITA No. 1015/Pn/2011) (Pune) What is relevant is actual completion and date of…

Income Tax Officer, Ward-2(2), Pune vs. Ms S S Landmarks, Pune

In the result, both the appeals filed by the Revenue are dismissed

ITA 972/PUN/2023[2016-17]Status: DisposedITAT Pune19 Dec 2024AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.977 & 972/Pun/2023 "नधा"रण वष" / Assessment Years : 2014-15 & 2016-17 Income Tax Officer, Vs. M/S. S. S. Landmarks, Pune Unit U, Shakti Chamber, S.No.77-1/1A/1/3, Sangamwadi, Pune 411 003 Maharashtra Pan : Aadas1463K Appellant Respondent

For Appellant: Shri V.L. JainFor Respondent: Shri Arvind Desai
Section 143(2)Section 143(3)Section 250Section 801B(10)Section 80I

…poration 362 ITR 174 (Guj) If substantial compliance of condition is established on record, the Court may take the view that minor deviation thereof would not vitiate the very purpose for which deduction was being made available. Sanghvi & Doshi Enterprises 131 ITD 151(Chennai) Kundan Real Estate (ITA No. 126/Pn/2010) (Pune) Theory of relate back to the date of application confirmed Sanghvi & Doshi Enterprises (ITA Nos.581 & 582 of 2011 dt.01.11.2012) Actual completion cannot be ignored (Para 13) Runwal Multi Housing Pvt. Ltd. (ITA No. 1015/Pn/2011) (Pune) What is relevant is actual completion and date of…

Income-Tax Officer, Ward - 2(3), Pune vs. Laxman Sopanrao Nimhan, Pune

In the result, the appeal of Revenue is dismissed

ITA 1870/PUN/2017[2012-13]Status: DisposedITAT Pune23 Sept 2020AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri Navin Gupta
Section 143(2)Section 143(3)Section 80ISection 80l

…omes (ITA No.423/PN/2011) d. Ankit Enterprises Developers Ltd. (ITA No. 156 & 172/Pn/2011) e. Ekta Housing Pvt. Ltd. (ITA No. 3649/Mum/2009) f. Air Developers [122 ITD 125 (Nag)] g. Sheth Developers Pvt. Ltd. [33 SOT 277 (Mum)] h. Sanghvi & Doshi Enterprises [131 ITD 151 (Dhennai)(TM)] i. SJR Builders [3 ITR (Trib) 569 (Mum)] 7.3.3.8 In this connection, the decision of the Hon'ble Supreme Court regarding interpretation of the Legal status may be cited. The Hon'ble Supreme Court in the case Bajaj Tempo Ltd Vs CIT (1992) 196 ITR 188 (SC) held that the 3 ITA No. 1870/PUN/2017, A.Y. 2012-13 interpretation of the leg…

DCIT, Jaipur vs. Guru Pragya Infra (P) Ltd., Jaipur

ITA 417/JPR/2015[2009-10]Status: DisposedITAT Jaipur24 Jan 2017AY 2009-10
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Roshanta Meena (JCIT) fu/kZkfjrh dh vksj ls@
Section 147Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 417/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke D.C.I.T, M/s Guru Pragya Infra (P) Ltd., Vs. Circle-2, B-37, Nirman Nagar, Jaipur. Ajmer Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCG 8882 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 39/JP/2015 (Arising out of vk;dj vihy la-@ITA No. 417/JP/2015) cuke D.C.I.T, M/s Guru Pr…

Shri Ramsingh Kumar, Chennai vs. DCIT, Chennai

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

ITA 2196/CHNY/2016[2012-13]Status: DisposedITAT Chennai06 Jan 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita Nos.: 2194, 2195 & 2196/Mds/2016 िनधा"रण वष" / Assessment Years : 2010-11, 2011-12 & 2012-13 Shri Ramsingh Kumar, The Deputy Commissioner Of No.7, 1St Floor, V. Income Tax, Papanasam Sivan Salai, Non-Corporate Circle – 2, Santhome, Mylapore, Chennai – 600 034. Chennai – 600 004. Pan : Afdpr4037A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri Clement Ramesh Kumar, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 19.10.2016 घोषणा क" तार"ख/Date Of Pronouncement : 06.01.2017

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri Clement Ramesh Kumar, Addl. CIT
Section 143(3)Section 148Section 80I

…ortionate disallowance and pass its consequential order.” 7.1 He also relied on the decisions of the Income Tax Appellate Tribunal Chennai in the cases of Arun Excello Foundations Pvt. Ltd., 108 TTJ 71 and Sanghvi & Doshi Enterprises Vs Income Tax Officer 131 ITD 151 (Chennai-TM). 7.2 He relied on the decision in the case Emgeen Holdings Pvt Ltd Vs Deputy Commissioner of Income Tax 12 Taxmann.com 468 (Mum), where sale of more than one residential unit to family members has been held to be not violative of Sec. 80IB as it stood prior to the amendment. 8. On the other hand, the Ld. Departmental Representa…

Shri Ramsingh Kumar, Chennai vs. DCIT, Chennai

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

ITA 2195/CHNY/2016[2011-12]Status: DisposedITAT Chennai06 Jan 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita Nos.: 2194, 2195 & 2196/Mds/2016 िनधा"रण वष" / Assessment Years : 2010-11, 2011-12 & 2012-13 Shri Ramsingh Kumar, The Deputy Commissioner Of No.7, 1St Floor, V. Income Tax, Papanasam Sivan Salai, Non-Corporate Circle – 2, Santhome, Mylapore, Chennai – 600 034. Chennai – 600 004. Pan : Afdpr4037A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri Clement Ramesh Kumar, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 19.10.2016 घोषणा क" तार"ख/Date Of Pronouncement : 06.01.2017

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri Clement Ramesh Kumar, Addl. CIT
Section 143(3)Section 148Section 80I

…ortionate disallowance and pass its consequential order.” 7.1 He also relied on the decisions of the Income Tax Appellate Tribunal Chennai in the cases of Arun Excello Foundations Pvt. Ltd., 108 TTJ 71 and Sanghvi & Doshi Enterprises Vs Income Tax Officer 131 ITD 151 (Chennai-TM). 7.2 He relied on the decision in the case Emgeen Holdings Pvt Ltd Vs Deputy Commissioner of Income Tax 12 Taxmann.com 468 (Mum), where sale of more than one residential unit to family members has been held to be not violative of Sec. 80IB as it stood prior to the amendment. 8. On the other hand, the Ld. Departmental Representa…

Shri Ramsingh Kumar, Chennai vs. DCIT, Chennai

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

ITA 2194/CHNY/2016[2010-11]Status: DisposedITAT Chennai06 Jan 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita Nos.: 2194, 2195 & 2196/Mds/2016 िनधा"रण वष" / Assessment Years : 2010-11, 2011-12 & 2012-13 Shri Ramsingh Kumar, The Deputy Commissioner Of No.7, 1St Floor, V. Income Tax, Papanasam Sivan Salai, Non-Corporate Circle – 2, Santhome, Mylapore, Chennai – 600 034. Chennai – 600 004. Pan : Afdpr4037A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri Clement Ramesh Kumar, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 19.10.2016 घोषणा क" तार"ख/Date Of Pronouncement : 06.01.2017

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri Clement Ramesh Kumar, Addl. CIT
Section 143(3)Section 148Section 80I

…ortionate disallowance and pass its consequential order.” 7.1 He also relied on the decisions of the Income Tax Appellate Tribunal Chennai in the cases of Arun Excello Foundations Pvt. Ltd., 108 TTJ 71 and Sanghvi & Doshi Enterprises Vs Income Tax Officer 131 ITD 151 (Chennai-TM). 7.2 He relied on the decision in the case Emgeen Holdings Pvt Ltd Vs Deputy Commissioner of Income Tax 12 Taxmann.com 468 (Mum), where sale of more than one residential unit to family members has been held to be not violative of Sec. 80IB as it stood prior to the amendment. 8. On the other hand, the Ld. Departmental Representa…

Neelkanth Palm Realty, Mumbai vs. Addl CIT RG 15(3), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 7900/MUM/2011[2008-09]Status: DisposedITAT Mumbai03 Mar 2016AY 2008-09

Bench: Shri Joginder Singh & Shri Sanjay Aroraassessment Year:2008-09 M/S Neelkanth Palm Addl.Cit, Realty Fine House, Range-(15)(3), Anandji Lane, 5Th Floor, Matru Mandir, M.G. Road, Ghatkopar (E), Tardeo Road, Mumbai-400077 Mumbai ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaefn5224B

Section 143(3)Section 80I

….V. Corporation Vs. ITO, 38 SOT 174(Mum); ii) ACIT Vs. Sheth Developers (P) Ltd., 33 SOT 277 (Mum); iii) Viswas Promoters (P) Ltd. Vs. ACIT, 255 CTR 149; iv) SJR Builders Vs. ACIT, ITA No.1192/B/2008, dtd.21.8.2009(Bang) v) Sanghvi & Doshi Enterprise Vs. ITO, 131 ITD 151(Chennai); vi) ITO Vs. AIR Developers, 122 ITD 125 (Nag); vii) DCIT Vs. Brigade Enterprises P. Ltd., 28 SOT 7 (Bang); viii) DCIT Vs. Parkway Development, ITA No.1419/Bang/2010, dtd.20-8- 10; ix) ACIT Vs. Bengal Ambuja Housing Development Ltd., ITA No.458/2006, dated. 5.1.2007 (Calcutta High Court). 6. On the other hand, learned DR relied on the or…

DCIT, New Delhi vs. M/S. Omaxe Buildhome (P) Ltd., New Delhi

ITA 5373/DEL/2013[2007-08]Status: DisposedITAT Delhi12 Nov 2015AY 2007-08

Bench: Shri I.C. Sudhir & Shri Laxmi Prasad Sahu Assessment Year : 2008-09 Deputy Cit, Vs. M/S. Omaxe Ltd., Central Circle-4, 7-Lsc, Omaxe House, New Delhi. Kalkaji, New Delhi. (Pan: Aaaco0171H) (Appellant) (Respondent) Assessment Year: 2008-09 M/S. Omaxe Ltd., Vs. Deputy Cit, 7-Lsc, Omaxe House, Central Circle-4, Kalkaji, New Delhi. New Delhi. (Pan: Aaaco0171H) (Appellant) (Respondent)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri R.L. Meena, CIT(DR)
Section 10ISection 4Section 80I

…B(10) of the Act, then deduction would be admissible only in respect of profits derived from such standalone residential segment of the project. 12.11 Following the aforesaid, the Third Member of the Tribunal in the case of Sanghvi & Doshi Enterprise v. ITO: 131 ITD 151 (Chennai) (TM) held that the assessee was entitled to pro-rata deduction under section 80IB(10) of the Act in respect of flats having built up area not exceeding 1500 sq ft and not entitled to deduction in respect of those flats having built up area exceeding 1500 sq.ft. On further appeal by Revenue to the Hon’ble High Court, decision of the Trib…

Prasad and Company, Tiruppur vs. ITO, Tiruppur

In the result, the appeal of the assessee in ITA

ITA 1353/CHNY/2014[2009-10]Status: DisposedITAT Chennai19 Jun 2015AY 2009-10

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. No. 1353/Mds/2014 ("नधा"रण वष" / Assessment Year : 2009-2010)

For Appellant: T. Banusekar, C.AFor Respondent: Shri. N. Madhavan, IRS, JCIT
Section 80I

…housing loans for the buyers, it has involved from the commencement of the project to the completion of the project, and in view of the order of the co-ordinate bench in the case of Sanghvi & Doshi Enterprise vs. I.T.A.No.1353/Mds/2014 :- 4 -: ITO (2011) 131 ITD 151 (Chen), the assessee is entitled for deduction u/s.80IB(10) of the Act. Admittedly, as held by the co- ordinate bench in the case of Sanghvi & Doshi Enterprise confirmed by Madras High Court, the assessee need not be a owner of the land to grant deduction u/s.80IB (10), if the assessee undertakes all the risk involved from the commencement of…