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) of 80IA of the Act, which was captured by the Assessing Officer at page 10 of his assessment order, which reads as under : “…..The assessee’s claim is that its case falls under

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

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

disallowing the deduction under\nSection 80-IA of the Act. For the above-mentioned purposes, ld.AR\nhas drawn our attention to the Explanation below Sub-section (4)\nof 80IA of the Act, which was captured by the Assessing Officer at\npage 10 of his assessment order, which reads as under :\n“.....The assessee's claim is that its case falls

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(13) are not attracted, however, the department has filed appeal before Hon’ble High court against the decision of the Tribunal. As the interpretation of provision of sec. 80IA(4) of the IT Act should not enable works contractors to avail the benefits u/s 80IA(4)(i)(c), hence, to maintain consistency with the stand of the revenue

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(13) are not attracted, however, the department has filed appeal before Hon’ble High court against the decision of the Tribunal. As the interpretation of provision of sec. 80IA(4) of the IT Act should not enable works contractors to avail the benefits u/s 80IA(4)(i)(c), hence, to maintain consistency with the stand of the revenue

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(13) are not attracted, however, the department has filed appeal before Hon’ble High court against the decision of the Tribunal. As the interpretation of provision of sec. 80IA(4) of the IT Act should not enable works contractors to avail the benefits u/s 80IA(4)(i)(c), hence, to maintain consistency with the stand of the revenue

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(13) are not attracted, however, the department has filed appeal before Hon’ble High court against the decision of the Tribunal. As the interpretation of provision of sec. 80IA(4) of the IT Act should not enable works contractors to avail the benefits u/s 80IA(4)(i)(c), hence, to maintain consistency with the stand of the revenue

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(13) are not attracted, however, the department has filed appeal before Hon’ble High court against the decision of the Tribunal. As the interpretation of provision of sec. 80IA(4) of the IT Act should not enable works contractors to avail the benefits u/s 80IA(4)(i)(c), hence, to maintain consistency with the stand of the revenue

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(13) are not attracted, however, the department has filed appeal before Hon’ble High court against the decision of the Tribunal. As the interpretation of provision of sec. 80IA(4) of the IT Act should not enable works contractors to avail the benefits u/s 80IA(4)(i)(c), hence, to maintain consistency with the stand of the revenue

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(13) are not attracted, however, the department has filed appeal before Hon’ble High court against the decision of the Tribunal. As the interpretation of provision of sec. 80IA(4) of the IT Act should not enable works contractors to avail the benefits u/s 80IA(4)(i)(c), hence, to maintain consistency with the stand of the revenue

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(13) are not attracted, however, the department has filed appeal before Hon’ble High court against the decision of the Tribunal. As the interpretation of provision of sec. 80IA(4) of the IT Act should not enable works contractors to avail the benefits u/s 80IA(4)(i)(c), hence, to maintain consistency with the stand of the revenue

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(13) are not attracted, however, the department has filed appeal before Hon’ble High court against the decision of the Tribunal. As the interpretation of provision of sec. 80IA(4) of the IT Act should not enable works contractors to avail the benefits u/s 80IA(4)(i)(c), hence, to maintain consistency with the stand of the revenue

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

4 is allowed. 6. Ground No.5 is raised against disallowance U/s 80IA to the tune of Rs.1,24,717. The assessee had shown income from scrap sales of Rs.1,00,779/- and interest income of Rs.23,938/- on deposits made against Bank Guarantees for purchase of coal. The appellant submitted that deposit is linked with the purchase of raw materials

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

section 80-IA(4) of the Act by the first and second appellate authorities. It is also not in dispute that the order of the Tribunal for the assessment years 2008- 09, 2009-10, 2011-12 and 2012-13 remains undisturbed. In this set of facts, more particularly in the absence of any change in circumstances, we find it difficult

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

section 80-IA(4) of the Act by the first and second appellate authorities. It is also not in dispute that the order of the Tribunal for the assessment years 2008- 09, 2009-10, 2011-12 and 2012-13 remains undisturbed. In this set of facts, more particularly in the absence of any change in circumstances, we find it difficult

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

section 80-IA(4) of the Act by the first and second appellate authorities. It is also not in dispute that the order of the Tribunal for the assessment years 2008- 09, 2009-10, 2011-12 and 2012-13 remains undisturbed. In this set of facts, more particularly in the absence of any change in circumstances, we find it difficult

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

section 80-IA(4) of the Act by the first and second appellate authorities. It is also not in dispute that the order of the Tribunal for the assessment years 2008- 09, 2009-10, 2011-12 and 2012-13 remains undisturbed. In this set of facts, more particularly in the absence of any change in circumstances, we find it difficult

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

section 80-IA(4) of the Act by the first and second appellate authorities. It is also not in dispute that the order of the Tribunal for the assessment years 2008- 09, 2009-10, 2011-12 and 2012-13 remains undisturbed. In this set of facts, more particularly in the absence of any change in circumstances, we find it difficult

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

section 80-IA(4) of the Act by the first and second appellate authorities. It is also not in dispute that the order of the Tribunal for the assessment years 2008- 09, 2009-10, 2011-12 and 2012-13 remains undisturbed. In this set of facts, more particularly in the absence of any change in circumstances, we find it difficult