Sushee Hi Tech Constructions (P.) Ltd. v. Dy. CIT

33 Taxmann.com 236Income Tax Appellate Tribunal2013#3517 most cited

What is Sushee Hi Tech Constructions (P.) Ltd. v. Dy. CIT authority for?

Contracts involving development, operation, maintenance, financial involvement, and defect correction are eligible for deduction under section 80-IA(4), even when allotted by government bodies. Such contracts are not considered simple works contracts for the purpose of denying this deduction.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Sushee Hi Tech Constructions · section 80-IA(4) · deduction · infrastructure facility · works contract · government corporation · entrepreneurial risks · business risk

Also reported as

58 SOT 111

Sections most often in play

Section 36(1)(iii)Section 143(3)Section 153A(1)(b)Section 195Section 35DSection 37(1)Section 40(a)(ia)Section 40A(2)(b)

Issues it is cited on

section 80ia(13)section 80iabsection 80ia(4)(i)section 5(2)(b)section 8osection 80ia(4)infrastructure facilitydeduction under section 80iadeduction u/s 80iasection 5(2)section 35dinterest free advances

Judgments citing Sushee Hi Tech Constructions (P.) Ltd. v. Dy. CIT

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhidham-Kutch vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham-Kutch

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 366/RJT/2017[2013-14]Status: DisposedITAT Rajkot17 Mar 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 236/RJT/2016[2012-13]Status: DisposedITAT Rajkot17 Mar 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 235/RJT/2016[2011-12]Status: DisposedITAT Rajkot17 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 234/RJT/2016[2010-11]Status: DisposedITAT Rajkot17 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 233/RJT/2016[2009-10]Status: DisposedITAT Rajkot17 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

Kandla Export Corporation, Gandhidham vs. The Dy. Commr. of Income Tax, Cen. Cir.-2(3), Ahmedabad

In the result, the summaries and concise ground No

ITA 155/RJT/2016[2012-13]Status: DisposedITAT Rajkot28 Feb 2025AY 2012-13

Bench: Dr. Arjun Lal Saini, Am.& Dinesh Mohan Sinha, Jm आयकरअपीलसं./It(Ss)A No.135/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) The Deputy Commissioner Of Vs. Kandla Exports Corporation Income – Tax, Central Circle – 2(3), Plot No. 18, Maitri Bhavan, 3Rd Floor, A – 305, Aayakar Bhavan, Sector – 8, Gandhidham, Ahmedabad – 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent) आयकरअपीलसं./It(Ss)A No.136/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Deputy Commissioner Of Kandla Exports Corporation Vs Income – Tax, Central Circle – Plot No. 18, Maitri Bhavan, . 2(3), 3Rd Floor, A – 305, Aayakar Sector – 8, Gandhidham, Bhavan, Ahmedabad - 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM.& DINESH MOHAN SINHA, JM आयकरअपीलसं./IT(SS)A No.135/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) The Deputy Commissioner of Vs. Kandla Exports Corporation Income – tax, Central Circle – 2(3), Plot No. 18, Maitri Bhavan, 3rd Floor, A – 305, Aayakar Bhavan, Sector – 8, Gandhidham, Ahmedabad – 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACFK1906F (Assessee) (Respondent) आयकरअपीलसं./IT(SS)A No.136/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Deputy Commissioner of Ka…

ACIT., Circle-8(1), Hyderabad vs. Ncc Hes Jv, Madhapur

In the result, all the appeals of the Revenue are dismissed

ITA 688/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.682, 688 and 689/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2017-18, 2018-19 and 2020-21) The Assistant NCC HES JV, Commissioner of Income Vs. Madhapur, Tax, Circle 8(1), Hyderabad. Hyderabad. PAN : AACAN7266L अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue by: Ms. M. Narmada, CIT-DR. सुिवधई की…

ACIT., Circle-8(1), Hyderabad vs. Ncc Hes Jv, Hyderabad

ITA 682/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Feb 2025AY 2017-18
For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.682, 688 and 689/Hyd/2024 (निर्धारण वर्ष / Assessment Years: 2017-18, 2018-19 and 2020-21) | The Assistant Commissioner of Income Tax, Circle 8(1), Hyderabad. Vs. NCC HES JV, Madhapur, Hyderabad. PAN : AACAN7266L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती द्वारा/Assessee by: Shri S. Ramarao, Advocate. राजस्व द्वारा / Revenue by: Ms. M. Narmada, CIT-DR. सुनवाई की त…

M/S. Shree Balaji Engicons Pvt. Ltd., Belpahar, Jharsuguda vs. DCIT, Central Circle-1(1), 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

…(ITA No. 247/CTK/2017) 111 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023  HCIL Adhikarya ARSS JV v. DCIT, Circle-4(1) [ITA No. 81/CTK/2018]  Sushee Hi Tech Constructions (P1 Lat. DCIT, Crede-32), Hyderabad reported in 12013 58 SOT 111 (Hyderabad Trib) (UNO  KAIC Constructions Ltd ACIT, Circle 2(2) reported in (2012) 21 taxmann.com 138 plud  Somdutt Builders - NCC (JV) ACIT reported in [TS-5050- ITAT-2017 Hyderabad)-0  ITO, Word -112) M/s Ayyappa Infra Projects Put LAI (ITA No. 1323/Hyd/2018)  Ayush Ajoy Construction Lid ITO reported in [TS-5240-ITAT- 2000dndere)-O]  Tantia…

M/S. Shree Balaji Engicons Pvt. Ltd., Belpahar, Jharsuguda vs. ACIT, Central Circle-1(1), 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

…(ITA No. 247/CTK/2017) 111 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023  HCIL Adhikarya ARSS JV v. DCIT, Circle-4(1) [ITA No. 81/CTK/2018]  Sushee Hi Tech Constructions (P1 Lat. DCIT, Crede-32), Hyderabad reported in 12013 58 SOT 111 (Hyderabad Trib) (UNO  KAIC Constructions Ltd ACIT, Circle 2(2) reported in (2012) 21 taxmann.com 138 plud  Somdutt Builders - NCC (JV) ACIT reported in [TS-5050- ITAT-2017 Hyderabad)-0  ITO, Word -112) M/s Ayyappa Infra Projects Put LAI (ITA No. 1323/Hyd/2018)  Ayush Ajoy Construction Lid ITO reported in [TS-5240-ITAT- 2000dndere)-O]  Tantia…

Asst. CIT, Central Circle, Sambalpur, Aayakar Bhawan 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

…(ITA No. 247/CTK/2017) 111 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023  HCIL Adhikarya ARSS JV v. DCIT, Circle-4(1) [ITA No. 81/CTK/2018]  Sushee Hi Tech Constructions (P1 Lat. DCIT, Crede-32), Hyderabad reported in 12013 58 SOT 111 (Hyderabad Trib) (UNO  KAIC Constructions Ltd ACIT, Circle 2(2) reported in (2012) 21 taxmann.com 138 plud  Somdutt Builders - NCC (JV) ACIT reported in [TS-5050- ITAT-2017 Hyderabad)-0  ITO, Word -112) M/s Ayyappa Infra Projects Put LAI (ITA No. 1323/Hyd/2018)  Ayush Ajoy Construction Lid ITO reported in [TS-5240-ITAT- 2000dndere)-O]  Tantia…

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

…(ITA No. 247/CTK/2017) 111 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023  HCIL Adhikarya ARSS JV v. DCIT, Circle-4(1) [ITA No. 81/CTK/2018]  Sushee Hi Tech Constructions (P1 Lat. DCIT, Crede-32), Hyderabad reported in 12013 58 SOT 111 (Hyderabad Trib) (UNO  KAIC Constructions Ltd ACIT, Circle 2(2) reported in (2012) 21 taxmann.com 138 plud  Somdutt Builders - NCC (JV) ACIT reported in [TS-5050- ITAT-2017 Hyderabad)-0  ITO, Word -112) M/s Ayyappa Infra Projects Put LAI (ITA No. 1323/Hyd/2018)  Ayush Ajoy Construction Lid ITO reported in [TS-5240-ITAT- 2000dndere)-O]  Tantia…

ACIT, Central Circle, 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

…(ITA No. 247/CTK/2017) 111 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023  HCIL Adhikarya ARSS JV v. DCIT, Circle-4(1) [ITA No. 81/CTK/2018]  Sushee Hi Tech Constructions (P1 Lat. DCIT, Crede-32), Hyderabad reported in 12013 58 SOT 111 (Hyderabad Trib) (UNO  KAIC Constructions Ltd ACIT, Circle 2(2) reported in (2012) 21 taxmann.com 138 plud  Somdutt Builders - NCC (JV) ACIT reported in [TS-5050- ITAT-2017 Hyderabad)-0  ITO, Word -112) M/s Ayyappa Infra Projects Put LAI (ITA No. 1323/Hyd/2018)  Ayush Ajoy Construction Lid ITO reported in [TS-5240-ITAT- 2000dndere)-O]  Tantia…

ACIT, Central Circle, 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

…(ITA No. 247/CTK/2017) 111 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023  HCIL Adhikarya ARSS JV v. DCIT, Circle-4(1) [ITA No. 81/CTK/2018]  Sushee Hi Tech Constructions (P1 Lat. DCIT, Crede-32), Hyderabad reported in 12013 58 SOT 111 (Hyderabad Trib) (UNO  KAIC Constructions Ltd ACIT, Circle 2(2) reported in (2012) 21 taxmann.com 138 plud  Somdutt Builders - NCC (JV) ACIT reported in [TS-5050- ITAT-2017 Hyderabad)-0  ITO, Word -112) M/s Ayyappa Infra Projects Put LAI (ITA No. 1323/Hyd/2018)  Ayush Ajoy Construction Lid ITO reported in [TS-5240-ITAT- 2000dndere)-O]  Tantia…

ACIT, Central Circle, 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

…(ITA No. 247/CTK/2017) 111 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023  HCIL Adhikarya ARSS JV v. DCIT, Circle-4(1) [ITA No. 81/CTK/2018]  Sushee Hi Tech Constructions (P1 Lat. DCIT, Crede-32), Hyderabad reported in 12013 58 SOT 111 (Hyderabad Trib) (UNO  KAIC Constructions Ltd ACIT, Circle 2(2) reported in (2012) 21 taxmann.com 138 plud  Somdutt Builders - NCC (JV) ACIT reported in [TS-5050- ITAT-2017 Hyderabad)-0  ITO, Word -112) M/s Ayyappa Infra Projects Put LAI (ITA No. 1323/Hyd/2018)  Ayush Ajoy Construction Lid ITO reported in [TS-5240-ITAT- 2000dndere)-O]  Tantia…

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 314/IND/2018[2014-15]Status: DisposedITAT Indore28 Feb 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 313/IND/2018[2013-14]Status: DisposedITAT Indore28 Feb 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

Shreenathji Infrastructure P.Ltd., Pipariya vs. Deputy Commissioner of Income Tax, Itarsi

ITA 312/IND/2018[2012-13]Status: DisposedITAT Indore28 Feb 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 311/IND/2018[2010-11]Status: DisposedITAT Indore28 Feb 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

Shreenathji Infrastructure P.Ltd., Pipariya vs. Assistant Commissioner of Income Tax, Itarsi

ITA 310/IND/2018[2009-10]Status: DisposedITAT Indore28 Feb 2023AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.310 to 314/Ind/2018 Assessment Year: 2009-10,2010-11, 2012-13 to 2014-15 Shreenathji Infrastructure ACIT, (P) Ltd. Itarsi बनाम/ 119, Radhakrishan Ward, Sobhapur Road, Vs. Pipariya(MP) (Appellant / Assessee) (Respondent / Revenue) PAN: AAKCS 6722 Q Assessee by Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2022 & 22.02.2023 Date of Pronouncement 28.02.2023 आदेश/O R D E R Pe…

Sushee Hi Tech Constructions (P.) Ltd. v. Dy. CIT (33 Taxmann.com 236) — Cited in 34 Judgments | BharatTax