Heavy Industries Ltd. & Ors. , 322 ITR 323 (Bom. HC)
(ix). Patel Engineering Ltd. vs. DCIT , 84 TTJ (Mum) 646(Mum. Tribunal ... simply following the order of the Tribunal in the case of Patel Engineering Ltd. (94 ITD
141) allowed the deduction claimed by the assessee under
ITAT has reversed the decision of Patel
Engineering and has clearly defined that a developer is one who designs and
conceives new projects whereas ... been resolved by Respected Coordinate Bench in the case of Patel
Engineering Ltd. 94 ITD 411(Mum.)cited-supra. We are convinced with
the argument
squarely covered by
decision of ITAT in the case of Patel Engineering Ltd. (supra). As
against such case ... followed mainly the
decision of ITAT in the case of Patel Engineering Ltd. (supra) and
has allowed relief to the assessee. We have to examine
Patel Engineering Limited and another, AIR 2006 SC 450.
On the other hand, it is stated by Counsel for the complainant that in terms
Patel Engineering Limited and another, AIR 2006 SC 450.
On the other hand, it is stated by Counsel for the complainant that in terms
Patel Engineering Limited and another, AIR 2006 SC 450 came to a specific conclusion that remedy provided under Section
Patel Engineering Limited and another, AIR 2006 SC 450.
On the other hand, it is stated by Counsel for the complainant that in terms
reiterates the same and also relied upon the following judgements:-
(i) Patel Engineering Ltd. Union of India 2014 (307) ELT 862 (Bom) upheld
Patel Engineering Limited and another, AIR 2006 SC 450, to support above argument. In Sh.Dharampal Gupta 's case (supra), further reliance was placed
Patel Engineering Limited and another, AIR 2006 SC 450.
On the other hand, it is stated by Counsel for the complainant that in terms
