Taxman 54 (Bom.), KMC Construction Ltd 51 SOT 214 (Hyd), Koya & Co. Construction (P.) Ltd. v. Asstt. CIT

21 Taxmann.com 35Income Tax Appellate Tribunal2012#3084 most cited

What is Taxman 54 (Bom.), KMC Construction Ltd 51 SOT 214 (Hyd), Koya & Co. Construction (P.) Ltd. v. Asstt. CIT authority for?

An assessee is eligible for deduction under section 80IA(4) if they are engaged in the construction of an infrastructure facility, irrespective of whether the activity is considered a works contract or a transfer of property in chattel. The nature of the activity, particularly regarding infrastructure development, determines eligibility.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

Koya & Co. Construction Ltd v. Asstt. CIT · section 80IA(4) · infrastructure facility · works contract · developer · deduction

Sections most often in play

Section 139Section 147Section 148Section 153ASection 194CSection 80IASection 132Section 132A

Issues it is cited on

section 80ia(13)section 80ia(4)(i)section 33bsection 80ia(4)infrastructure facilitydeduction under section 80iaresulting companytax benefitdeduction u/s 80iainitial assessment yearsection 288going concern

Judgments citing Taxman 54 (Bom.), KMC Construction Ltd 51 SOT 214 (Hyd), Koya & Co. Construction (P.) Ltd. v. Asstt. CIT

M/S. Rajkamal Builders Infrastructure Pvt. Ltd., Ahmedabad vs. The DCIT, Circle-3(1)(2), Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 2201/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad13 May 2022AY 2015-16

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. Rajkamal Builders Infrastructure Pvt. Ltd., Ahmedabad vs. The ACIT, Circle-3(1)(2), Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 1499/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad13 May 2022AY 2011-12

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. Rajkamal Builders Infrastructure Pvt. Ltd., Ahmedabad vs. The ACIT., Circle-3(1)(2), Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 2917/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad13 May 2022AY 2010-11

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. Rajkamal Builders Infrastructure Pvt. Ltd., Ahmedabad vs. The ACIT., Circle-3(1)(2), Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 2916/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad13 May 2022AY 2013-14

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

The DCIT, Circle-3(1)(2), Ahmedabad vs. M/S. Rajkamal Builders Infrastructure Pvt. Ltd., Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 2706/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad13 May 2022AY 2010-11

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

The ACIT, Circle-5, Ahmedabad vs. M/S. Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 199/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad13 May 2022AY 2009-10

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. Rajkamal Builders Infrastructure Pvt. Ltd., Ahmedabad vs. The ACIT, Circle-3(1)(2), Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 1281/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad13 May 2022AY 2012-13

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

The ACIT, Circle-5, Ahmedabad vs. M/S. Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 2765/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad13 May 2022AY 2008-09

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. Rajkamal Builders Infrastructure Pvt. Ltd, Ahmedabad vs. The ACIT, Circle-5, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 2334/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad13 May 2022AY 2011-12

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. Rajkamal Builders Infrastructure Pvt. Ltd, Ahmedabad vs. The ACIT, Circle-5, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 3126/AHD/2013[2010-11]Status: DisposedITAT Ahmedabad13 May 2022AY 2010-11

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

The ACIT, Circle-5, Ahmedabad vs. Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 1966/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad13 May 2022AY 2007-08

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad vs. The Jt.CIT., (OSD)Circle-5, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 1385/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad13 May 2022AY 2009-10

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad vs. The Dy.CIT., Circle-5, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 442/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad13 May 2022AY 2007-08

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad vs. The Dy.CIT., Circle-5, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 441/AHD/2011[2004-05]Status: DisposedITAT Ahmedabad13 May 2022AY 2004-05

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad vs. The Addl.CIT., Range-5, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 3254/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad13 May 2022AY 2008-09

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

The DCIT, Circle-5, Ahmedabad vs. Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 722/AHD/2010[2006-07]Status: DisposedITAT Ahmedabad13 May 2022AY 2006-07

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

The DCIT, Circle-5, Ahmedabad vs. Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 2489/AHD/2009[2005-06]Status: DisposedITAT Ahmedabad13 May 2022AY 2005-06

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…

M/S. Rajkamal Builder Infrastructure Pvt. Ltd, Ahmedabad vs. The Dy.CIT., Circle-5, Ahmedabad

In the result this ground of appeal preferred by the assessee is allowed

ITA 118/AHD/2009[2002-03]Status: DisposedITAT Ahmedabad13 May 2022AY 2002-03

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri A.P. Singh, CIT-DR and Shri V.K. Singh, Sr.DR
Section 271(1)(c)Section 36(1)(iii)Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, AHMEDABAD BEFORE SHRI (Dr.) ARJUN LAL SAINI, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Sr.No. ITA No(s). Asstt. Year(s) 1-4 118/Ahd/2009 : 2002-03 441/Ahd/2011 : 2004-05 442/Ahd/2011 : 2007-08 3254/Ahd/2011 : 2008-09 5-9 1385/Ahd/2012 : 2009-10 3126/Ahd/2013 : 2010-11 2917/Ahd/2016 : 2010-11 2334/Ahd/2014 : 2011-12 1499/Ahd/2018 : 2011-12 10-11 1281/Ahd/2016 : 2012-13 2916/Ahd/2016 : 2013-14 12-13 2201/Ahd/2018 : 2015-16 2202/Ahd/2018 : 2016-17 : 14 CO No.195/Ahd/2015 : 2008-09 IN Rajkamal Builders Infrastru…