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

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

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

ADITYA BIRLA NUVO LTD (SINCE AMALGAMATED WITH GRASIM INDUSTRIES LIMITED),MUMBAI vs. ASST CIT (LTU) 1, MUMBAI

section 80IA of the Act. The CIT(A) with regard to the deduction\nmade towards excise / CENVAT / VAT directed the AO to rework the deduction\nbased on actual expenditure and restrict the disallowance accordingly. Aggrieved\nthe assessee is in appeal before the Tribunal.\n15. We have heard the parties and perused the material on record. We\nnoticed that on identical