{"id":241424,"date":"2005-02-09T00:00:00","date_gmt":"2005-02-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ceekay-associates-p-ltd-on-9-february-2005"},"modified":"2016-05-13T20:37:25","modified_gmt":"2016-05-13T15:07:25","slug":"cit-vs-ceekay-associates-p-ltd-on-9-february-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-ceekay-associates-p-ltd-on-9-february-2005","title":{"rendered":"Cit vs Ceekay Associates (P) Ltd. on 9 February, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Cit vs Ceekay Associates (P) Ltd. on 9 February, 2005<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 147 TAXMAN 624 All<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>ORDER <\/p>\n<p>By the Court <\/p>\n<p>The Income Tax Appellate Tribunal, Delhi has referred the following question of law under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as &#8216;the Act&#8217;) for opinion to this Court.<\/p>\n<p>&#8220;Whether, on facts and in the circumstances of the case, the Tribunal was in law, justified in holding that the assessee was an industrial undertaking?&#8221;\n<\/p>\n<p>2. The reference relates to the assessment year 1985-86.\n<\/p>\n<p>3. The respondent\/assessee is a private limited company and is engaged in undertaking contracts for construction of building etc. It had claimed investment allowance under section 32A and deductions under sections 80HH and 80J of the Act. The assessing officer had disallowed the exemptions and deductions on the ground that it is not an industrial undertaking. However, in appeal the CIT(A) has allowed the claim which order has been upheld by the Tribunal.\n<\/p>\n<p>4. Heard Sri A.N. Mahajan, learned Standing counsel for the revenue. Sri P.K. Singhal has filed his appearance on behalf of the respondent\/ assessee.\n<\/p>\n<p>5. The Apex court in the case of CIT v. N.C. Budharaja &amp; Co. (1993) 204 ITR 412 (SC) has held that the undertakings engaged in civil construction work like construction of dam etc. do not produce or manufacture any article or thing, consequently the investment allowance and other deductions available to the industrial undertakings are not admissible.\n<\/p>\n<p>6. Respectfully following the aforesaid decision, we answer the aforesaid question referred to us in the negative, i.e., in favour of the revenue and against the assessee. There shall be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Cit vs Ceekay Associates (P) Ltd. on 9 February, 2005 Equivalent citations: 2005 147 TAXMAN 624 All JUDGMENT ORDER By the Court The Income Tax Appellate Tribunal, Delhi has referred the following question of law under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as &#8216;the Act&#8217;) for opinion [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-241424","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cit vs Ceekay Associates (P) Ltd. on 9 February, 2005 - Free Judgements of Supreme Court &amp; 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