SUDHIR VRUNDAVANDAS VALIA,MUMBAI vs. ACIT-CIR-20(1), MUMBAI

disallow deduction under Section 80IA(4) of the Act. Learned Authorised Representative for the Appellant vehemently contended that the 9 Learned Departmental Representative had gone even a step further while supporting the order passed by the PCIT and the case being set up by the Learned Departmental Representative that the windmill unit has been formed by the splitting-up/reconstruction

DCIT CENT. CIR -8(1) , MUMBAI vs. M/S. ALLCARGO LOGISTIC LTD, MUMBAI

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

Bench: Shri Baskaran Br & Shir Pavan Kumar Gadaledcit C.Cir 8(1), Vs. All Cargo Logistic Ltd Room No. 656, 6Th Floor, 6Th Floor, Avvashya Aayakar Bhavan, House, Cst Road, Mk Road, Kalina, Santacruz (E), Mumbai – 400020. Mumbai – 400098. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacca2894D Appellant .. Respondent Appellant By : Mr.Manoj Kumar Sinha.Dr Respondent By : Mr.Madhur Agrawal, Mr Fenil Bhatt & Mr. Chimanlal Dangi.Ar Date Of Hearing 10.01.2023 Date Of Pronouncement 20.02.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-50, Mumbai, Passed U/S 250 Of The Act. The Revenue Has Raised The Fallowing Grounds Of Appeal:

disallowance made u/s 801A(4) of the Act at Rs.4,04,83,352/-. The appellant has made elaborate submissions and the same are considered carefully. The appellant's main contentions are that they have fulfilled all the conditions stipulated in sec 801A(4) of the Act and hence are eligible for deduction u/s 80IA(4) of the Act. 7.4.2 From

EFFICIENT ILLUMINATION PRIVATE LIMITED ,MUMBAI vs. ITO WARD 1(1), MUMBAI

In the result, the appeal of the assessee bearing ITA No

disallowance, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) upheld the findings and observations of the Ld. AO. Being further aggrieved, the assessee has filed the present appeal before us. 4. The Ld.AR contended that the assessee had rightly claimed deduction under section 80IA(4) in respect of development of road infrastructure in Jaipur

VODAFONE INDIA LTD,MUMBAI vs. ASST CIT 8(3)(2), MUMBAI

disallowance of deduction under section 80IA of the Act. 8.1. The relevant facts in brief are the Assessee incurred tax loss for the Assessment Year 2011-12 and, therefore, claimed `Nil' deduction under Section 80IA of the Act. However, during the assessment proceedings it was prayed before the Assessing Officer that in case any additions were made during the course

DCIT-3(4), MUMBAI vs. M/S. AMBUJA CEMENTS LTD.,, MUMBAI

In the result, appeals of the revenue and CO’s of assessee stands dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Prashant Maharishi, Am आयकर अपील सं/ I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) Dcit-3(4) बिधम/ M/S. Ambuja Cements Ltd 29Th Floor, Center-1, World 3Rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, Midc Mumbai-400005. Cross, Road B Andheri East, Mumbai-400059. Cross Objection No. 90/Mum/2023 Arising Out Of I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) M/S. Ambuja Cements Ltd बिधम/ Dcit-3(4) 3Rd Floor, Elegant Business 29Th Floor, Center-1, Vs. Park, Midc Cross, Road B World Trade Center, Andheri East, Mumbai- Cuffe Parade, Mumbai- 400059. 400005. आयकर अपील सं/ I.T.A. No.2032/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) Dcit-3(4) बिधम/ M/S. Ambuja Cements Ltd 29Th Floor, Center-1, World 3Rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, Midc Mumbai-400005. Cross, Road B Andheri . East, Mumbai-400059. Cross Objection No. 91/Mum/2023 Arising Out Of I.T.A. No.2032/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) M/S. Ambuja Cements Ltd बिधम/ Dcit-3(4) 3Rd Floor, Elegant Business 29Th Floor, Center-1, Vs. Park, Midc Cross, Road B World Trade Center, Andheri East, Mumbai- Cuffe Parade, Mumbai- 400059. 400005. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacg0569P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Shri Ajay Chandra (Dr) C.O. 90 & 91/Mum/2023 A.Ys. 2008-09 & 2010-11 Ambuja Cements Ltd सुनवाई की तारीख / Date Of Hearing: 11/10/2023 घोषणा की तारीख /Date Of Pronouncement: 11/12/2023 आदेश / O R D E R Per Bench: These Are Appeals Preferred By The Revenue & Respective Cross Objections (‘Co’) Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [In Short ‘Ld. Cit(A)’] Dated 31-03-2023 For Ay 2008-09 & Ay 2010-11 Respectively.

801A. As per section 80IA(2), the deduction is available at the option of the assessee, for any ten consecutive assessment years out of twenty years beginning from the year in which the undertaking or enterprise develop and operate any infrastructure facility. The assessee has started claiming deduction post AY. 2004-05 and is within the period of available twenty

DCIT-3(4), MUMBAI vs. M/S. AMBUJA CEMENTS LTD.,, MUMBAI CITY

In the result, appeals of the revenue and CO’s of assessee stands dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Prashant Maharishi, Am आयकर अपील सं/ I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) Dcit-3(4) बिधम/ M/S. Ambuja Cements Ltd 29Th Floor, Center-1, World 3Rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, Midc Mumbai-400005. Cross, Road B Andheri East, Mumbai-400059. Cross Objection No. 90/Mum/2023 Arising Out Of I.T.A. No.2031/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) M/S. Ambuja Cements Ltd बिधम/ Dcit-3(4) 3Rd Floor, Elegant Business 29Th Floor, Center-1, Vs. Park, Midc Cross, Road B World Trade Center, Andheri East, Mumbai- Cuffe Parade, Mumbai- 400059. 400005. आयकर अपील सं/ I.T.A. No.2032/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) Dcit-3(4) बिधम/ M/S. Ambuja Cements Ltd 29Th Floor, Center-1, World 3Rd Floor, Elegant Vs. Trade Center, Cuffe Parade, Business Park, Midc Mumbai-400005. Cross, Road B Andheri . East, Mumbai-400059. Cross Objection No. 91/Mum/2023 Arising Out Of I.T.A. No.2032/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) M/S. Ambuja Cements Ltd बिधम/ Dcit-3(4) 3Rd Floor, Elegant Business 29Th Floor, Center-1, Vs. Park, Midc Cross, Road B World Trade Center, Andheri East, Mumbai- Cuffe Parade, Mumbai- 400059. 400005. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacg0569P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Shri Ajay Chandra (Dr) C.O. 90 & 91/Mum/2023 A.Ys. 2008-09 & 2010-11 Ambuja Cements Ltd सुनवाई की तारीख / Date Of Hearing: 11/10/2023 घोषणा की तारीख /Date Of Pronouncement: 11/12/2023 आदेश / O R D E R Per Bench: These Are Appeals Preferred By The Revenue & Respective Cross Objections (‘Co’) Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [In Short ‘Ld. Cit(A)’] Dated 31-03-2023 For Ay 2008-09 & Ay 2010-11 Respectively.

801A. As per section 80IA(2), the deduction is available at the option of the assessee, for any ten consecutive assessment years out of twenty years beginning from the year in which the undertaking or enterprise develop and operate any infrastructure facility. The assessee has started claiming deduction post AY. 2004-05 and is within the period of available twenty

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

Appeal is dismissed

801A of the Act of Rs. 48,79,600/- disallowed on account of common expenses. 8. On the facts and the circumstances of the case and in law the Ld. CIT(A) has erred in allowing deduction u/s. 80IA of the Act of Rs. 48,79,600/- disallowed on account of common expenses relying on the decision

VODAFONE WEST LIMITED,(FORMERLY KNOWN AS VODAFONE ESSAR GUJARAT LIMITED),AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, the appeal by the Revenue is partly allowed for statistical\npurposes

801A of the Act on the following:\n6.1 Served from India Scheme (SFIS) income of Rs 3,31,38,860\n6.2 Rs 92,75,000 disallowed under section 14A of the Act\nGround no 7- Addition of Rs 92,75,000 disallowed under section 14A\nwhile computing book profits under section 115JB of the Act\n7. On the facts

THE DY CIT, CIRCLE-4(1)(2),, AHMEDABAD vs. VODAFONE WEST LIMITED,, AHMEDABAD

In the result, the appeal by the Revenue is partly allowed for statistical\npurposes

801A of the Act on the following:\n6.1 Served from India Scheme (SFIS) income of Rs 3,31,38,860\n6.2 Rs 92,75,000 disallowed under section 14A of the Act\nGround no 7- Addition of Rs 92,75,000 disallowed under section 14A\nwhile computing book profits under section 115JB of the Act\n7. On the facts

SMC INFRASTRUCTURES PVT. LTD.,MUMBAI vs. DCIT, CENTRAL CIRCLE-2, THANE

In the result, the appeal of the assessee is allowed

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2018-19

Section 801A(4) of the Income Tax Act, the deduction of Rs. 11,44,35,101/- claimed by the assessee u/s 801A(4) of the Income Tax Act is hereby disallowed

GRASIM INDUSTRIES LIMITED (AS A SUCCESSOR TO ADITYA BIRLA NUVO LTD),MUMBAI vs. ADDL CIT LTU, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

4. So far as Question (b) is concerned, the impugned order of the Tribunal followed its decision in M/s Essar Teleholdings Ltd. v/s. DCIT in ITA No. 3850/Mum/2010 to held that an amount disallowed under Section 14-A of the Act cannot be added to arrive at book profit for purposes of Section 115JB of the Act. The Revenue

ASST CIT (LTU) 1, MUMBAI vs. GRASIM INDUSTRIES LIMITED (AS A SUCCESSOR TO ADITYA BIRLA NUVO LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

4. So far as Question (b) is concerned, the impugned order of the Tribunal followed its decision in M/s Essar Teleholdings Ltd. v/s. DCIT in ITA No. 3850/Mum/2010 to held that an amount disallowed under Section 14-A of the Act cannot be added to arrive at book profit for purposes of Section 115JB of the Act. The Revenue

DCIT-CENTRAL CIRCLE-1(4), MUMBAI, MUMBAI vs. NAVKAR CORPORATION LIMITED, NAVI MUMBAI

In the result, we affirm the order of the Ld

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

section 801A(4)(i) of the Act amounting to Rs.266,13,62,345/- The tax on Book Profit being higher than the tax payable on the total income, tax u/s 115JB was paid for taxation amounting to Rs. 128,54,71,778/-. 4. In so far as the disallowance

DCIT-1(2)1, MUMBAI, MUMBAI vs. PATIL CONSTRUCTION AND INFRASTUCTURE LIMITED., MUMBAI

In the result, both the appeals of the revenue are allowed for statistical purposes

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

801A(4) of the IT Act, 1961.” 5.2. Assessee went in appeal before ld. CIT(A), who deleted the disallowance so made. Findings of ld. CIT(A) while giving relief to the assesse are based on the following observations: “1. Perusal of S.801A(4) read with relevant sub clauses (a), (b) & (c) it is clear that the said clause

DCIT-1(2)1, MUMBAI, MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD., MUMBAI

In the result, both the appeals of the revenue are allowed for statistical purposes

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

801A(4) of the IT Act, 1961.” 5.2. Assessee went in appeal before ld. CIT(A), who deleted the disallowance so made. Findings of ld. CIT(A) while giving relief to the assesse are based on the following observations: “1. Perusal of S.801A(4) read with relevant sub clauses (a), (b) & (c) it is clear that the said clause

PATEL ENGINEERING LIMITED ,MUMBAI vs. DCIT CC-3(4), MUMBAI

In the result, appeals of the Revenue are dismissed, except for one ground no

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 80IA (4) of the Act, to exclude the ‘Contractor’ but here the underline status of the assessee in each M/s. Patel Engineering Limited of the agreement is that a contractor who is engaged in works contract for development of infrastructure facility by other agencies. Accordingly, he made the disallowance in the entire claim of Rs.67,44,14,606/-. Thereafter

DCIT CC - 3(4), MUMBAI, MUMBAI vs. PATEL ENGINEERING LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed,\nexcept for one ground no

Section 80IA (4) of the Act, to exclude the\n'Contractor' but here the underline status of the assessee in each\n18\nITA No. 3068/Mum/2024 and others\nM/s. Patel Engineering Limited\nof the agreement is that a contractor who is engaged in works\ncontract for development of infrastructure facility by other\nagencies. Accordingly, he made the disallowance in the entire

DCIT CC- 3(4), MUMBAI, MUMBAI vs. PATEL ENGINEERING LIMITED, MUMBAI

Section 80IA (4) of the Act, to exclude the\n'Contractor' but here the underline status of the assessee in each\n18\nITA No. 3068/Mum/2024 and others\nM/s. Patel Engineering Limited\nof the agreement is that a contractor who is engaged in works\ncontract for development of infrastructure facility by other\nagencies. Accordingly, he made the disallowance in the entire