infrastructure facility — 531 case laws

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

Income Tax Officer, Ward-2(1), Hydreabad vs. Thrissur Expressway Limited, Hyderabad

In the result, ITA.No.873/Hyd

ITA 873/HYD/2024[2018-19]Status: DisposedITAT Hyderabad24 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri G. Manjunatha

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 143(2)Section 143(3)Section 28

Assessee relied on the CBDT’s Circular No.09/2014 dated 234 April, 2014 wherein the CBDT clarified that the cost of construction on development of infrastructure facility of roads/highways under BOT projects may be amortized and claimed as allowable ‘business expenditure’ under the Income Tax Act and that this Circular applicable ... Circular No.09/2014 dated 23.04.2014 made it crystal clear that where an assessee claimed any deduction out of initial cost of development of infrastructure facility of roads/highways under BOT projects in earlier years, the total deduction so claimed for the assessment years prior to the assessment year under consideration

Income Tax Officer, Ward 2(1), Hyderabad vs. Thrissur Expressway Limited, Hyderabad

In the result, ITA.No.873/Hyd

ITA 872/HYD/2024[2017-18]Status: DisposedITAT Hyderabad24 Feb 2025AY 2017-18

Bench: Shri Laliet Kumar & Shri G. Manjunatha

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 143(2)Section 143(3)Section 28

Assessee relied on the CBDT’s Circular No.09/2014 dated 234 April, 2014 wherein the CBDT clarified that the cost of construction on development of infrastructure facility of roads/highways under BOT projects may be amortized and claimed as allowable ‘business expenditure’ under the Income Tax Act and that this Circular applicable ... Circular No.09/2014 dated 23.04.2014 made it crystal clear that where an assessee claimed any deduction out of initial cost of development of infrastructure facility of roads/highways under BOT projects in earlier years, the total deduction so claimed for the assessment years prior to the assessment year under consideration

Sabir, Sew 7 Prasad Jv, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-6(1), Hyderabad

In the result, the appeal filed by the revenue is dismissed

ITA 214/HYD/2019[2008-2009]Status: DisposedITAT Hyderabad24 Feb 2025AY 2008-2009

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ष / Assessment Years: 2006-07, 2007-08 & 2008-09)

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR

Section 132Section 143(2)Section 143(3)Section 153CSection 80I

deduction u/s.80IA of Rs.29,06,918/- made by the A.O. 3. The Appellate Commissioner ought to have seen that the Appellant has developed infrastructure facilities by constructing the infrastructure and was not a works contractor for the government.” 3. Thereafter, assessee has filed additional grounds which read as under ... furnished its submissions on 23.01.2015. After verification of documents and submissions filed by the assessee, Assessing Officer opined that assessee has not developed any infrastructure facility and hence, not eligible for deduction claimed u/s 80IA of the Act. Accordingly, the Assessing Officer the determined the total income of the assessee

Sabir, Sew & Prasad Jv, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-6(1), Hyderabad

ITA 213/HYD/2019[2007-08]Status: DisposedITAT Hyderabad24 Feb 2025AY 2007-08

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ष / Assessment Years: 2006-07, 2007-08 & 2008-09)

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR

Section 132Section 143(2)Section 143(3)Section 153CSection 80I

deduction u/s.80IA of Rs.29,06,918/- made by the A.O. 3. The Appellate Commissioner ought to have seen that the Appellant has developed infrastructure facilities by constructing the infrastructure and was not a works contractor for the government.” 3. Thereafter, assessee has filed additional grounds which read as under ... furnished its submissions on 23.01.2015. After verification of documents and submissions filed by the assessee, Assessing Officer opined that assessee has not developed any infrastructure facility and hence, not eligible for deduction claimed u/s 80IA of the Act. Accordingly, the Assessing Officer the determined the total income of the assessee

Sabir, Sew & Prasad Jv, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-6(1), Hyderabad

ITA 212/HYD/2019[2006-07]Status: DisposedITAT Hyderabad24 Feb 2025AY 2006-07

For Appellant: Shri A. Srinivas, C.AFor Respondent: Shri Srinath Sadanala, Sr.DR

Section 132Section 143(2)Section 143(3)Section 153CSection 801ASection 801A(4)Section 80I

deduction u/s.801A of Rs.29,06,918/- made by the A.O. 3. The Appellate Commissioner ought to have seen that the Appellant has developed infrastructure facilities by constructing the infrastructure and was not a works contractor for the government.” 3. Thereafter, assessee has filed additional grounds which read as under ... furnished its submissions on 23.01.2015. After verification of documents and submissions filed by the assessee, Assessing Officer opined that assessee has not developed any infrastructure facility and hence, not eligible for deduction claimed u/s 80IA of the Act. Accordingly, the Assessing Officer the determined the total income of the assessee

Bajaj Holdings & Investment Ltd ( Formerly Bajaj Auto Ltd), Mumbai vs. ACIT Ltu, Mumbai

ITA 5299/MUM/2010[2006-07]Status: DisposedITAT Mumbai17 Feb 2025AY 2006-07

Section 143(3)

consecutive assessment years out of fifteen years beginning from the year in which the undertaking or the enterprise develops and begins to operate any infrastructure facility or starts providing telecommunication service or develops an industrial park or develops a special economic zone referred to in clause (iii) of sub section ... applies to- (i) any enterprise carrying on the business of (i) developing, or (ii) operating and maintaining, or (iii) developing, operating and maintaining any infrastructure facility which fulfils all the following conditions, namely :- (a) it is owned by a company registered in India or by a consortium of such companies

Bajaj Holdings & Investments Ltd ( Formerly Known As Bajaj Auto Ltd), Mumbai vs. Addl CIT RG 3(1), Mumbai

The appeals are partly allowed

ITA 6838/MUM/2008[2004-2005]Status: DisposedITAT Mumbai17 Feb 2025AY 2004-2005

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Ms. Vasanti PatelFor Respondent: Shri Ankush Kapoor

Section 143(3)

consecutive assessment years out of fifteen years beginning from the year in which the undertaking or the enterprise develops and begins to operate any infrastructure facility or starts providing telecommunication service or develops an industrial park or develops a special economic zone referred to in clause (iii) of sub- section ... applies to- (i) any enterprise carrying on the business of (i) developing, or (ii) operating and maintaining, or (iii) developing, operating and maintaining any infrastructure facility which fulfils all the following conditions, namely :- (a) it is owned by a company registered in India or by a consortium of such companies

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

ITA 689/HYD/2024[2020-21]Status: DisposedITAT Hyderabad11 Feb 2025AY 2020-21

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

clauses of the tender documents stipulating various conditions viz. financial involvements, risks, obligations and responsibilities of the assessee in developing, operating and maintaining of infrastructure facilities, which clearly make the case of the assessee within the scope and ambit of section 80IA(4) of the Act so as to claim ... safety and security of project and human resources, compliances of various statutory rules and laws. Therefore, merely because in the agreement for development of infrastructure facility, assessee is referred to as contractor or because if some basic specifications are laid down, it does not detract the assessee from the position

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

clauses of the tender documents stipulating various conditions viz. financial involvements, risks, obligations and responsibilities of the assessee in developing, operating and maintaining of infrastructure facilities, which clearly make the case of the assessee within the scope and ambit of section 80IA(4) of the Act so as to claim ... safety and security of project and human resources, compliances of various statutory rules and laws. Therefore, merely because in the agreement for development of infrastructure facility, assessee is referred to as contractor or because if some basic specifications are laid down, it does not detract the assessee from the position

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

clauses of the tender documents stipulating various conditions viz. financial involvements, risks, obligations and responsibilities of the assessee in developing, operating and maintaining of infrastructure facilities, which clearly make the case of the assessee within the scope and ambit of section 80IA(4) of the Act so as to claim ... safety and security of project and human resources, compliances of various statutory rules and laws. Therefore, merely because in the agreement for development of infrastructure facility, assessee is referred to as contractor or because if some basic specifications are laid down, it does not detract the assessee from the position

R R Constructions and Infrastructure India Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax Central Circle 1(3), Pune

In the result, appeal filed by the assessee is allowed for statistical

ITA 874/CHNY/2023[2016-17]Status: DisposedITAT Chennai05 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Rahul Hakhani, AdvocateFor Respondent: Ms.R. Anita, Addl.CIT

Section 80I

short "the Act"). 3. The brief facts relevant to examine this issue are that the assessee company is in the business of developing infrastructure facilities like national highway, hydro electric project works, etc., apart from other general construction. For the year under consideration, the assessee had filed its return ... able to file certain relevant documents and hence, the AO held assessee to be a works contractor and not a developer of the infrastructure facilities and denied the deduction u/s.80IA(4). On appeal, the assessee assailed the action of the AO and asserted that AO erred in holding the assessee

Deputy Commissioner of Income Tax Circle 3(1), Visakhapatnam vs. Ramakrishna Nukala, Visakhapatnam

ITA 412/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam04 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri S. Balakrishnan

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 143Section 69ASection 80Section 80I

authorities from whom approval is token (attach copy of approval) Eligible Business Under Section 80-1A 1-4 Development, operation, maintenance of an infrastructure facility (a) With respect to the infrastructure facihty, does the enterprise: (b) Please specify the nature of the infrastructure facility*** [e.g., road, bridge, rail systern

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 2322/HYD/2018[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.2322/Hyd/2018 (िनधा"रण वष"/Assessment Year: 2013-14) Madhucon Projects Ltd Vs. Dy. Cit Hyderabad Central Circle 2(1) Pan:Aabcm4757A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 21/01/2025 घोषणा की तारीख/Pronouncement: 04/02/2025 आदेश/Order

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Balakrishna, CIT(DR)

Section 143(3)Section 263Section 80I

submission of the assessee. Thus, we agree that the above sale of scrap was intimately connected with the business of developing operating and maintaining infrastructure facility and income from such sale goes on to reduce the expenditure of developing the infrastructure facility and truly speaking the same

Income Tax Officer, Ward-1, Digboi vs. Arunachal Tea Company, Margherita

In the result, the appeal of the Revenue is dismissed while the CO of the assessee is allowed

ITA 133/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Jan 2025AY 2021-22

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143(1)Section 250Section 44ASection 6Section 7Section 80Section 801E

entity. In the case of an enterprise carrying on the business of developing or (3) operating and maintaining or developing, operating and maintaining an infrastructure facility, the form shall be accompanied by a copy of the agreement of the enterprise with the Central Government or the State Government ... local authority for carrying on the business of developing or operating and maintaining or developing, operating and maintaining the infrastructure facility. (4) In any other case, the form shall be accompanied by a copy of the agreement, approval or permission, as the case may be, to carry on the activity