ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

24. It is also a relevant factor that on a single project, deduction u/s 80IA has been claimed twice, firstly by both the JV’s claiming themselves as the developer and secondly by one of the constituents who executed part work by claiming itself as the developer. To our understanding deduction u/s 80IA is available to one entity only

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

24. It is also a relevant factor that on a single project, deduction u/s 80IA has been claimed twice, firstly by both the JV’s claiming themselves as the developer and secondly by one of the constituents who executed part work by claiming itself as the developer. To our understanding deduction u/s 80IA is available to one entity only

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

24. It is also a relevant factor that on a single project, deduction u/s 80IA has been claimed twice, firstly by both the JV’s claiming themselves as the developer and secondly by one of the constituents who executed part work by claiming itself as the developer. To our understanding deduction u/s 80IA is available to one entity only

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

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

24. It is also a relevant factor that on a single project, deduction u/s 80IA has been claimed twice, firstly by both the JV’s claiming themselves as the developer and secondly by one of the constituents who executed part work by claiming itself as the developer. To our understanding deduction u/s 80IA is available to one entity only

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

24. It is also a relevant factor that on a single project, deduction u/s 80IA has been claimed twice, firstly by both the JV’s claiming themselves as the developer and secondly by one of the constituents who executed part work by claiming itself as the developer. To our understanding deduction u/s 80IA is available to one entity only

SRI SATYABRATA PUJAPANDA,PURI vs. ITO, PURI WARD, PURI, PURI

In the result, appeal for the assessment year 2015-2016 in ITA

2. Shri Basudev Panda, Senior Advocate assisted with Shri B.R.Panda, Advocate represented on behalf of the assessee and Shri Shri S.C.Mohanty, Sr. DR represented on behalf of the revenue. 3. It was submitted by the ld. Sr. Advocate that the assessee owned 5.586 decimal of land in Puri. Out of the same, he had sold 0.586 decimal of land during

SRI SATYABRATA PUJAPANDA,PURI vs. ITO,PURI WARD, PURI, PURI

In the result, appeal for the assessment year 2015-2016 in ITA

2. Shri Basudev Panda, Senior Advocate assisted with Shri B.R.Panda, Advocate represented on behalf of the assessee and Shri Shri S.C.Mohanty, Sr. DR represented on behalf of the revenue. 3. It was submitted by the ld. Sr. Advocate that the assessee owned 5.586 decimal of land in Puri. Out of the same, he had sold 0.586 decimal of land during