DCIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, appeal of the Revenue is dismissed and the cross objection of the Assessee is allowed in part in terms indicated herein above

Bench: Shri C.N. Prasad & Shri Ashwani Taneja

Section 801A profits of each infrastructure facility and calculated the profits and gains derived therefrom after deducting HO expenses based on which the claim of deduction u/s.801A(4) of Rs.23,34,38,1031- was made. As per the AO the Panvel CO No.37/Mum/2017 (A.Y.2005-06) M/s Patel Engineering Ltd. workshop and the USA office expenses has to be allocated to 801A

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

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

section 801A 801A 801A stipulates stipulates stipulates development development development or or or maintenance of infrastructure facility." maintenance of infrastructure facility." 5. "Whether on the facts and in the circumstances of the case 5. "Whether on the facts and in the circumstances of the case 5. "Whether on the facts and in the circumstances of the case

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

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

section 801A 801A 801A stipulates stipulates stipulates development development development or or or maintenance of infrastructure facility." maintenance of infrastructure facility." 5. "Whether on the facts and in the circumstances of the case 5. "Whether on the facts and in the circumstances of the case 5. "Whether on the facts and in the circumstances of the case

RELIANCE INDUSTRIES LTD.,MUMBAI vs. ASSTT. CIT-CC-3(4), MUMBAI

In the result, appeal by the Revenue is dismissed

Bench: Shri Pramod Kumar, Vice Preside & Shri Sandeep Singh Karhail

disallowance of interest payment when thin capitalization rule is not in force, which is in no way connected to the facts and issue of the instant case? - (Included in 7) 7.3 Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) is correct in deleting the of capital loss by stating that General Anti

ACIT -3(4) , MUMBAI vs. RELIANCE INDUSTRIES LTD, MUMBAI

In the result, appeal by the Revenue is dismissed

Bench: Shri Pramod Kumar, Vice Preside & Shri Sandeep Singh Karhail

disallowance of interest payment when thin capitalization rule is not in force, which is in no way connected to the facts and issue of the instant case? - (Included in 7) 7.3 Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) is correct in deleting the of capital loss by stating that General Anti

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

section 80IA of the Act. The CIT(A) with regard to the deduction made towards excise / CENVAT / VAT directed the AO to rework the deduction based on actual expenditure and restrict the disallowance accordingly. Aggrieved the assessee is in appeal before the Tribunal. 12. The ld. AR submitted that this issue is identical to assessee's own case

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

section 80IA of the Act. The CIT(A) with regard to the deduction made towards excise / CENVAT / VAT directed the AO to rework the deduction based on actual expenditure and restrict the disallowance accordingly. Aggrieved the assessee is in appeal before the Tribunal. 12. The ld. AR submitted that this issue is identical to assessee's own case

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

section 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

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

section 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

JT. COMM OF INCOME TAX (OSD) , CC - 7(2), MUMBAI vs. M/S. RAJAMUNDRY EXPRESSWAY PVT. LTD, MUMBAI

In the result, the appeal of the revenue is dismissed

Bench: Us :-

Section 801A by Finance Act, 2007 clearly states that in a case where a person makes the investment, and himself executes the development work, only then he will be eligible for tax benefit u/s. 80IA of the Act. 3. On the facts and the circumstances of the case and in law, the Ld.CIT(A) erred in allowing the entire claim