Transstroy (India) Ltd. v. ITO, Ward-2(2), Guntur

16 Taxmann.com 24Reported decision2011#10471 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 80IA

Issues it is cited on

section 80ia(4)section 158b(b)infrastructure facilitysection 80a(5)deduction u/s 80iaclarificatory amendmentdeduction under section 80iasection 153a(1)(a)fresh tangible materialsection 3(1)section 80iasection 10b

Judgments citing Transstroy (India) Ltd. v. ITO, Ward-2(2), Guntur

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

ITA 1416/HYD/2019[2016-17]Status: DisposedITAT Hyderabad26 Feb 2025AY 2016-17

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA.Nos.1721, 1722, 1723/Hyd/2017 Assessment Years 2013-2014, 2014-2015 & 2015-2016 The DCIT, Central Circle-2(2), 6th Floor, Aaykar Bhavan, Basheerbagh, Hyderabad. Telangana. (Appellant) vs. M/s. SEW Infrastructure Limited, 6-3-871, Snehalata, Greenlands Road, Begumpet, Hyderabad. Telangana. PAN AADCS4061P (Respondent) ITA.No.1416/Hyd./2019 Assessment Year 2016-2017 The DCIT, Circle-3(1), Room No.714, 7th Floor, Singature Towers, Opp. Botanical Gardens, K…

DY.COMMISSIONER OF INCOME TAX, CIRCLE 2(2), HYDERBAD vs. SEW INFRASTUCTURE LIMITED, HYDERABAD

ITA 1723/HYD/2017[2015-16]Status: DisposedITAT Hyderabad26 Feb 2025AY 2015-16

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 801A(4)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA.Nos.1721, 1722, 1723/Hyd/2017 Assessment Years 2013-2014, 2014-2015 & 2015-2016 | The DCIT, Central Circle-2(2), 6th Floor, Aaykar Bhavan, Basheerbagh, Hyderabad. Telangana. (Appellant) | vs. | M/s. SEW Infrastructure Limited, 6-3-871, Snehalata, Greenlands Road, Begumpet, Hyderabad. Telangana. PAN AADCS4061P (Respondent) ITA.No.1416/Hyd./2019 Assessment Year 2016-2017 The DCIT, Circle-3(1), Room No.714, 7th Floor, Singature Towers, Opp. Botanic…

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

ITA 1722/HYD/2017[2014-15]Status: DisposedITAT Hyderabad26 Feb 2025AY 2014-15

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA.Nos.1721, 1722, 1723/Hyd/2017 Assessment Years 2013-2014, 2014-2015 & 2015-2016 The DCIT, Central Circle-2(2), 6th Floor, Aaykar Bhavan, Basheerbagh, Hyderabad. Telangana. (Appellant) vs. M/s. SEW Infrastructure Limited, 6-3-871, Snehalata, Greenlands Road, Begumpet, Hyderabad. Telangana. PAN AADCS4061P (Respondent) ITA.No.1416/Hyd./2019 Assessment Year 2016-2017 The DCIT, Circle-3(1), Room No.714, 7th Floor, Singature Towers, Opp. Botanical Gardens, K…

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

ITA 1721/HYD/2017[2013-14]Status: DisposedITAT Hyderabad26 Feb 2025AY 2013-14

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 801A(4)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA.Nos.1721, 1722, 1723/Hyd/2017 Assessment Years 2013-2014, 2014-2015 & 2015-2016 The DCIT, Central Circle-2(2), 6th Floor, Aaykar Bhavan, Basheerbagh, Hyderabad. Telangana. (Appellant) vs. M/s. SEW Infrastructure Limited, 6-3-871, Snehalata, Greenlands Road, Begumpet, Hyderabad. Telangana. PAN AADCS4061P (Respondent) ITA.No.1416/Hyd./2019 Assessment Year 2016-2017 The DCIT, Circle-3(1), Room No.714, 7th Floor, Singature Towers, Opp. Botanical Gardens, K…

DCIT CC- 1(3), AAYKAR BHAVAN vs. MONTECARLO LIMITED , SINDHU BHAWAN ROAD, BODAKDEV

In the result, the appeal filed by the revenue in ITA

ITA 599/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V Mahadeokar (Accountant Member)

Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand V Mahadeokar, Accountant Member ITA Nos: 598 & 599/Ahd/2023 Asst. Years: 2018-19 & 2020-21 D.C.I.T., Montecarlo Construction Central Circle-1(1), Ltd. Ahmedabad Vs 706, Shilp Building, 7th Floor, Nr. Muncipal Market, C.G. Road, Navrangpura, Ahmedabad (Appellant) PAN: AAACM7958A (Respondent) Revenue Represented: Dr. Darsi Suman Ratnam, CIT-DR Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Mehul Patel, A.Rs. Date of hearing : 08-08-2024 Date of pronouncement : 27-09-202…

DCIT CC- 1(3), AAYKAR BHAWAN vs. MONTECARLO LIMITED, MONTECARLO HOUSE, SINDHU BHAWA

In the result, the appeal filed by the revenue in ITA

ITA 598/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V Mahadeokar (Accountant Member)

Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand V Mahadeokar, Accountant Member ITA Nos: 598 & 599/Ahd/2023 Asst. Years: 2018-19 & 2020-21 D.C.I.T., Montecarlo Construction Central Circle-1(1), Ltd. Ahmedabad Vs 706, Shilp Building, 7th Floor, Nr. Muncipal Market, C.G. Road, Navrangpura, Ahmedabad (Appellant) PAN: AAACM7958A (Respondent) Revenue Represented: Dr. Darsi Suman Ratnam, CIT-DR Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Mehul Patel, A.Rs. Date of hearing : 08-08-2024 Date of pronouncement : 27-09-202…

AJR INFRA AND TOLLING LIMITED (FORMERLY GAMMON INFRASTRUCTURE PROJECTS LTD.,MUMBAI vs. ACIT CC-41 (PRESENTLY WITH D.C.I.T. CENT. CIR. - 7(2), MUMBAI

In the result, all the appeals filed by the assessee are dismissed

ITA 2622/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Jan 2024AY 2011-12

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

AJR INFRA AND TOLLING LIMITED (FORMERLY GAMMON INFRASTRUCTURE PROJECTS LTD.,MUMBAI vs. ACIT CC-41 (PRESENTLY WITH D.C.I.T. CENT. CIR. - 7(2), MUMBAI

In the result, all the appeals filed by the assessee are dismissed

ITA 2621/MUM/2018[2010-11]Status: DisposedITAT Mumbai31 Jan 2024AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

AJR INFRA AND TOLLING LIMITED (FORMERLY GAMMON INFRASTRUCTURE PROJECTS LTD.,MUMBAI vs. ACIT CC-41 (PRESENTLY WITH D.C.I.T. CENT. CIR. - 7(2), MUMBAI

In the result, all the appeals filed by the assessee are dismissed

ITA 2620/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Jan 2024AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…

AJR INFRA AND TOLLING LIMITED (FORMERLY GAMMON INFRASTRUCTURE PROJECTS LTD).,MUMBAI vs. ACIT CC-41 (PRESENTLY WITH D.C.I.T. CENT. CIR. - 7(2), MUMBAI

In the result, all the appeals filed by the assessee are dismissed

ITA 2619/MUM/2018[2008-09]Status: DisposedITAT Mumbai31 Jan 2024AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2330/Mum/2022 (A.Y. 2007-08) I.T.A. No. 2619/Mum/2018 (A.Y. 2008-09) I.T.A. No. 2620/Mum/2018 (A.Y. 2009-10) I.T.A. No. 2621/Mum/2018 (A.Y. 2010-11) I.T.A. No. 2622/Mum/2018 (A.Y. 2011-12) I.T.A. No. 1329/Mum/2022 (A.Y. 2012-13) Vs. DCIT, CC-7(2) AJR Infra and Tolling Limited (Formerly Gammon Room No. 655 Infrastructure Projects Ltd.) 6th Floor 3rd Floor, Plot No. 3/8 Aayakar Bhavan Hamilton House, J.N. M.K. Road Heradia Marg, Ballard Mumbai-40 020. Estate, Mumbai-400 038. PAN…