Patel Engineering Ltd. Vs. Dy.CIT 94 ITD 411.
2. The Ld. CIT(A) erred in relying on the decision of Patel Engineering Ltd.
which ... case
of the revenue is that Ld. CIT(A) has wrongly relied upon the decision in the
case of M/s. Patel Engineering Ltd. (supra
Officer was of the view that the decision in the
case of Patel Engineering Ltd. (supra) did not apply to the
assessee's case ... Bombay Bench of ITAT while deciding the case of Patel Engineering Ltd. vs.
DCIT in ITA No. 1221/Mum/2004 has gone to the extent
Bombay Bench
of ITAT while deciding the case of Patel Engineering Ltd. vs. DCIT in ITA No.
1221/Mum/2004 has gone to the extent ... enclosed at page 139 of the paper
book. In the case of Patel Engineering Ltd vs Dy. CIT , 84 TTJ
(Mumbai) 646 [copy enclosed
drawn to the order of the Mumbai Tribunal in the case of Patel Engineering Co. Ltd. v. Dy. CIT . ITA No. 1221/Mum/2004 [reported ... double deduction. He also mentioned that the decision in the case of Patel Engg. (supra) in particular and the other decisions relied upon
assessee that its case is squarely covered by decision of
ITAT in the case of Patel Engineering Ltd. (supra0. 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
developing infrastructural facility. Earlier, the
Mumbai Bench in the case of Patel Engineering Ltd., vs. DICT
reported in 94 ITD 411 also observed that ... ITAT, Mumbai "F"-Bench in the case
of Patel Engineering Ltd. Vs Deputy Commissioner of
Income-Tax reported in 94 ITD 411 wherein
relied
on the decision of coordinate bench in the case Patel Engineering company
Ltd. Vs. DCIT 94 ITD 411 wherein it has been clarified that
Sukh Ram vs Assistant Commissioner Of Income-Tax on 27 January, 2006
Equivalent citations: [2006
case of Chandravadan R.Patel (supra) is grossly misplaced. In that
ITA Nos.2485 & 2486/Ahd/2010
Nila Bauart Engineering Ltd. vs. ACIT
Asst ... terms of proviso to section 80IA(4) . In the case of Patel
Engineering Co. Vs. DCIT (supra), the Mumbai Bench of the Tribunal
after discussing
ITAT, Mumbai bench in the case of Patel Engg.
Co. vs. DCIT reported in 94 lTD 411 and held that it is enough ... Mumbai Bench "F" in the case of
Patel Engg Ltd Vs Dy Commissioner of
Income-Tax .
2. Hon'ble ITAT Mumbai Bench
