Asst Cit 7(2), Mumbai vs Space Hvac System P.Ltd, Mumbai on 15 June, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL ... 2014 (Assessment Year 2009-10)
ACIT 7(2) M/s. Space HVAC
Room No. 624 Vs . System Private Ltd.
Aayakar Bhavan A-4, Vimal Udyog
Commissioner Of Income Tax vs M/S Hvac Systems Pvt Ltd on 19 July, 2018
Bench: Vineet Kothari , S.Sujatha
1/13
IN THE HIGH ... ROAD
BANGALORE.
...APPELLANTS
(By Mr. K.V. ARAVIND, ADV.)
AND:
M/S. HVAC SYSTEMS PVT. LTD.,
145, II MAIN, I B CROSS
2ND STREET, DOMLUR
Nova Hvac Systems (India) P Ltd, Mumbai vs Ito 5(2)(1), Mumbai on 25 June, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
dated 24.04.2010 for
heating, ventilation and air conditioning (HVAC) works in proposed
PGDBM Block, Sharda University, Plot No.32 & 34, Knowledge
ParkIII, Greater ... defendant No.1 awarded the HVAC work to the plaintiff vide its letter
of award Ref: H.C.P/PGDM/25/2010 dated
conditioning.
2. The petitioner invited tenders for installation and commissioning of a
HVAC (Heating, Ventilation and Air Conditioning) system in Viva Collage
Mall situated ... Respondent Company.
iii Preparation of various documents after testing the entire
HVAC system, like Air Balancing report, As Built drawings,
Chilled Water Balancing
hostel
residential building (including seven works
along with services like plumbing,
electrical, HVAC etc.) having total cost not
less than 40% of the estimated value ... hostel/residential
building (including civil works along with
services like plumbing, electrical HVAC,
etc.) having total built-up not less than
Patna High Court CWJC
hostel
residential building (including seven works
along with services like plumbing,
electrical, HVAC etc.) having total cost not
less than 40% of the estimated value ... hostel/residential
building (including civil works along with
services like plumbing, electrical HVAC,
etc.) having total built-up not less than
Patna High Court CWJC
services like plumbing, ii BCD Letter No.
Appendix (usually not less
electrical, HVAC etc.)
than 25% (twenty five 3462, Dated-
having total cost not
percent ... civil works along with
services like plumbing,
electrical, HVAC etc.)
having total built up not
less than 40% of the
project put to tender
hostel
residential building (including seven works
along with services like plumbing,
electrical, HVAC etc.) having total cost not
less than 40% of the estimated value ... hostel/residential
building (including civil works along with
services like plumbing, electrical HVAC,
etc.) having total built-up not less than
Patna High Court CWJC
services like plumbing, ii BCD Letter No.
Appendix (usually not less
electrical, HVAC etc.)
than 25% (twenty five 3462, Dated-
having total cost not
percent ... civil works along with
services like plumbing,
electrical, HVAC etc.)
having total built up not
less than 40% of the
project put to tender
