ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MEGHA ENGINEERING AND INFRASTRUCTURES LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is partly allowed

Bench: Shri Manjunatha G. Hon’Ble & Shri Prakash Chand Yadav, Hon’Bleassessment Year – 2020-21 The Assistant Commissioner Of Vs. M/S.Megha Engineering & Infrastructure Ltd. Income Tax, Hyderabad. Central Circle – 2(1), Hyderabad. Pan : Aaecm7627A

Section 80IA (4) of the Act and the assessee is not a developer but merely a contractor of the projects awarded to joint venture / consortia? 6. The ld.CIT(A) ought to have appreciated the fact that when huge borrowed interest bearing funds are deployed for earning exempt income restriction of the disallowance

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, MADHAPUR

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

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

disallowing the deduction under Section 80-IA of the Act. For the above-mentioned purposes, ld.AR has drawn our attention to the Explanation below Sub-section (4

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, HYDERABAD

disallowing the deduction under Section 80-IA of the Act. For the above-mentioned purposes, ld.AR has drawn our attention to the Explanation below Sub-section (4

GVPR ENGINEERS LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1(3) , HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 80IA(4)(i)(c) in respect of civil works including irrigation Projects and 80IA(4)(iv)(b) in respect of Electrical Projects 1. Assessee Appeal are in relation to disallowance

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE1(3), HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 80IA(4)(i)(c) in respect of civil works including irrigation Projects and 80IA(4)(iv)(b) in respect of Electrical Projects 1. Assessee Appeal are in relation to disallowance

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 80IA(4)(i)(c) in respect of civil works including irrigation Projects and 80IA(4)(iv)(b) in respect of Electrical Projects 1. Assessee Appeal are in relation to disallowance

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. CHINTHAKUNTA RAMESH SRIDEVI, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 80IA(4)(i)(c) in respect of civil works including irrigation Projects and 80IA(4)(iv)(b) in respect of Electrical Projects 1. Assessee Appeal are in relation to disallowance

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CC-1(3), HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 80IA(4)(i)(c) in respect of civil works including irrigation Projects and 80IA(4)(iv)(b) in respect of Electrical Projects 1. Assessee Appeal are in relation to disallowance

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD, HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 80IA(4)(i)(c) in respect of civil works including irrigation Projects and 80IA(4)(iv)(b) in respect of Electrical Projects 1. Assessee Appeal are in relation to disallowance

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD, HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 80IA(4)(i)(c) in respect of civil works including irrigation Projects and 80IA(4)(iv)(b) in respect of Electrical Projects 1. Assessee Appeal are in relation to disallowance

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 80IA(4)(i)(c) in respect of civil works including irrigation Projects and 80IA(4)(iv)(b) in respect of Electrical Projects 1. Assessee Appeal are in relation to disallowance

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 80IA(4)(i)(c) in respect of civil works including irrigation Projects and 80IA(4)(iv)(b) in respect of Electrical Projects 1. Assessee Appeal are in relation to disallowance

DY.COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD vs. HYDERABAD MENZIES AIR CARGO PRIVATE LIMITED , , HYDERABAD

In the result, appeals of the assessee are allowed"

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

section 80IA(4) is not allowable. He accordingly, disallowed the claim of deduction under section 80IA(4) for all the three

DY.COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD vs. HYDERABAD MENZIES AIR CARGO PRIVATE LIMITED , HYDERABAD , HYDERABAD

In the result, appeals of the assessee are allowed"

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

section 80IA(4) is not allowable. He accordingly, disallowed the claim of deduction under section 80IA(4) for all the three

SABIR , SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

disallowing the assessee's claim of deduction u/s.80IA(4) of the Act. 5. Feeling aggrieved by the order of Assessing Officer, assessee filed appeal before the LD.CIT(A), who dismissed the appeal of assessee by observing as under : “7.4 I have gone through the decision of the Hon'ble ITAT (supra) wherein the issue of the assessee's eligibility

SABIR, SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

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)

disallowing the assessee's claim of deduction u/s.80IA(4) of the Act. 5. Feeling aggrieved by the order of Assessing Officer, assessee filed appeal before the LD.CIT(A), who dismissed the appeal of assessee by observing as under : “7.4 I have gone through the decision of the Hon'ble ITAT (supra) wherein the issue of the assessee's eligibility

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 (3), HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed for statical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 80IA(4)(i)(c) in respect of civil works including irrigation Projects and 80IA(4)(iv)(b) in respect of Electrical Projects 1. Assessee Appeal are in relation to disallowance

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed for statical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 80IA(4)(i)(c) in respect of civil works including irrigation Projects and 80IA(4)(iv)(b) in respect of Electrical Projects 1. Assessee Appeal are in relation to disallowance