J. Kumar Infraprojects Ltd

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. Demand of Rs. 1.79 cr has reduced to Rs. NIL After OGE to the ITAT order.

The Income Tax department is in appeal before hon'ble ITAT for AY 2014-15. However, the issues are covered by the earlier ITAT order. Hence the company does not expect any tax liability.

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. Demand of Rs. 2.78 cr has reduced to Rs. NIL After OGE to the ITAT order.

The Income Tax department is in appeal before hon'ble ITAT for AY 2015-16. However, the issues are covered by the earlier ITAT order. Hence the company does not expect any tax liability.

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability

The ITAT order is on factual findings for AY 2016-17. Hence the company does not expect the appeal of the department to be admitted by Hon'ble High court. In view of the same no tax liability is expected.

The ITAT order is on factual findings for AY 2016-17. Hence the company doesnot expect the appeal of the department to be admitted by Hon'ble High court. In view of the same no tax liability is expected.

The ITAT order is on factual findings for AY 2015-16. Hence the company doesnot expect the appeal of the department to be admitted by Hon'ble High court. In view of the same no tax liability is expected.

The ITAT order is on factual findings for AY 2010-11. Hence the company doesnot expect the appeal of the department to be admitted by Hon'ble High court. In view of the same no tax liability is expected.

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. Demand of Rs. 0.10 cr has reduced to Rs. NIL After OGE to the ITAT order.

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability

The ITAT order is on factual findings for AY 2011-12. Hence the company doesnot expect the appeal of the department to be admitted by Hon'ble High court. In view of the same no tax liability is expected.

For AY 2019-20, the appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.

The appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability

For AY 2021-22, the appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.

The appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability

The appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability

The appeal of the assessee before Hon'ble ITAT has been disposed off. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability

The appeal of the assessee before Hon'ble ITAT has been disposed off. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability

For AY 2019-20, the appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.

The appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability

For AY 2020-21, the appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.

The appeal of the Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability

The appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.

The appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability

The appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability

The assessee is in appeal before hon'ble ITAT for AY 2023-24. However, the issues are covered by the earlier ITAT order. Hence the assessee does not expect any substantial liability.

The Income Tax department is in appeal before hon'ble ITAT for AY 2022-23. However, the issues are covered by the earlier ITAT order. Hence the assessee does not expect any substantial liability.

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability

The Company has received property tax demands from the Municipal Corporation of Greater Mumbai (BMC) aggregating to approximately INR 555.81 crores in respect of properties leased from MMRDA. The Company maintains that liability for such tax rests with MMRDA in terms of the applicable lease agreements and tender documents and has obtained legal opinion supporting its position, while evaluating appropriate legal remedies. Similar writ petitions have been filed by other contractors before the Hon’ble Bombay High Court, wherein interim protection has been granted against coercive recovery actions. Further, J. Kumar-CRTG JV has filed a Writ Petition before the Hon’ble Bombay High Court against MCGM, MMRDA, and the State of Maharashtra challenging the property tax demand of INR 23,71,93,493 (approximately INR 23.72 crores) in respect of the Malwani Casting Yard. The matter is currently sub judice before the Hon’ble Bombay High Court, and the proceedings are being contested.

1. Municipal Corporation of Greater Mumbai (MCGM/BMC) 2. Mumbai Metropolitan Region Development Authority (MMRDA) 3. State of Maharashtra

J. Kumar-CRTG JV has filed a Writ Petition before the Hon’ble Bombay High Court challenging property tax demands and related notices/orders issued by the Municipal Corporation of Greater Mumbai (BMC) aggregating to INR 23,71,93,493 (approximately INR 23.72 crores) in respect of land used as a casting yard for the Mumbai Metro Project, specifically the Malwani Casting Yard. The Company has, inter alia, contended that the levy is not applicable and is contrary to the applicable contractual and legal framework. The matter is currently sub judice before the Hon’ble Bombay High Court, and the proceedings are being contested.

Vanashakti has filed an Original Application before the National Green Tribunal, Western Zone Bench, Pune, raising environmental concerns regarding illegal construction and operation of Casting Yard and Cement Mixing Plants by J. Kumar Infraprojects Limited (“The Company”) within the Eco-Sensitive Zone (“ESZ”) of Sanjay Gandhi National Park (“SGNP”), Mumbai, Maharashtra. Vanashakti contends that these activities result in serious environmental degradation, including unauthorized clearing of forested land, dust pollution, habitat disruption, and illegal encroachments, in violation of the ESZ Notification dated December 5, 2016, and multiple environmental laws. Despite repeated representations and RTI queries, alleged regulatory inaction has allowed continued polluting operations, posing severe risks to biodiversity and local communities. Vanashakti seeks an immediate cessation of these activities, demolition of illegal structures, penalties for violators, and restoration of the damaged ecological areas. The Company refutes these claims categorically, asserting the Original Application is misconceived, lacking any legal or factual basis, and barred by limitation. JKIL states that its operations relate exclusively to authorized casting yard activities for the Mumbai Metro Rail Project, with Ready-Mix Concrete (“RMC”) plants having been closed following directions from the Maharashtra Pollution Control Board (“MPCB”). The Company emphasizes that all requisite approvals and consents were duly obtained from regulatory authorities, including MPCB, the Thane Municipal Corporation, and the ESZ Monitoring Committee, which explicitly permits infrastructure projects of national importance like the Mumbai Metro within the ESZ. JKIL highlights that the ESZ Notification exempts such projects, and that retrospective application of restrictions to the ongoing metro works is legally untenable. The Company further contends that no credible expert evidence exists to substantiate environmental harm from its operations, which are vital public infrastructure initiatives intended to improve urban mobility and reduce pollution. Both parties are engaged in ongoing proceedings before the Honourable National Green Tribunal, with the Company praying for dismissal of the Application on grounds of maintainability, limitation, and lack of merit, while underscoring the need to balance environmental protection with critical infrastructure development.

The matter has been amicably settled between the parties, pursuant to which the insolvency proceedings have been disposed of by the Hon’ble National Company Law Tribunal, Mumbai Bench.

Vighnaharta Enterprises has raised a claim of Rs. 3.60 Crores against J Kumar Infraprojects Limited (“The Company”) as outstanding dues for civil engineering utility diversion works and commercial vehicle hire services provided under contract with Mumbai Metropolitan Region Development Authority (MMRDA) for the Mumbai Metro Project. Vighnaharta Enterprises maintains that the amounts are payable as per certified work completion, statutory timelines under the MSMED Act, and admitted ledger entries by Then Company. Vighnaharta Enterprises has obtained legal advice supporting the legitimacy of its claim and is in the process of pursuing insolvency proceedings under the Insolvency and Bankruptcy Code, 2016, to recover the outstanding operational debt. The Company refutes the claim of operational debt, asserting the existence of significant and bona fide disputes related to quality of work, pending defect liability periods, and recoveries initiated by MMRDA for substandard performance by Vighnaharta Enterprises. The Company contends that the insolvency petition is an abuse of process, filed without admitted liability, and amounts to a coercive recovery attempt outside the scope of insolvency law. The Company emphasizes its strong financial position, ongoing infrastructure commitments, and asserts that the dispute is contractual and ought to be adjudicated in competent civil or arbitral forums, not via insolvency proceedings. There are ongoing legal proceedings where both parties are engaged, and similar disputes are being addressed by appropriate judicial authorities. The Hon’ble National Company Law Tribunal is seized of the matter, and the parties await its decision on the maintainability and merits of the insolvency petition filed by Vighnaharta Enterprises against The Company.

J Kumar Infraprojects Limited (“the Company”) has filed a writ petition before the Hon’ble High Court against Mumbai Metropolitan Region Development Authority (“MMRDA”) in relation to Contract No. MMRDA/MMRP/L-2B-C101 pertaining to the execution of the Mumbai Metro Rail Project (Line 2B). The dispute relates to non-adjustment of the contract price following the revision in the Goods and Services Tax (“GST”) rate from 12% to 18% with effect from July 2022, as notified by the GST Council. Despite representations made by the Company and certifications issued by the Engineer under the contract, MMRDA has withheld an amount aggregating to Rs. 34.27 Crores, treating the Company’s bills as inclusive of the revised GST rate. The Company has sought appropriate judicial directions for release of the withheld amount and revision of the contract price and has placed reliance on precedents involving similar GST-related contract price adjustments granted by public authorities, including matters relating to Pune Metropolitan Region Development Authority. The writ petition is pending before the Hon’ble Court.

J Kumar Infraprojects Limited (“the Company”) has filed a writ petition before the Hon’ble High Court against Mumbai Metropolitan Region Development Authority (“MMRDA”) in relation to Contract No. MMRDA/MMRP/ML4A/CA-54 pertaining to the execution of the Mumbai Metro Line 4A Project. The dispute relates to non-adjustment of the contract price pursuant to the revision in the Goods and Services Tax (“GST”) rate from 12% to 18% with effect from 18 July 2022, as notified by the GST Council. Despite representations made by the Company and certifications issued by the Engineer under the contract, MMRDA has withheld an amount aggregating to Rs. 16.36 Crores towards differential GST, treating the Company’s bills as inclusive of the revised GST rate. The Company has sought appropriate judicial directions for release of the withheld amount and revision of the contract price and has placed reliance on precedents involving similar GST-related contract price adjustments granted by public authorities, including matters relating to Pune Metropolitan Region Development Authority. The writ petition is pending before the Hon’ble Court. Further, similar GST-related claims aggregating to Rs. 42.63 Crores in respect of the Mumbai Metro Line 9 Project and Rs. 20.62 Crores in respect of the Mumbai Metro Line 7A Project are also under dispute and are presently at the pre-admission stage before the appropriate judicial forums.

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. Demand of Rs. 1.32 cr has reduced to Rs. NIL After OGE to the ITAT order.

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability

The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability

The Company is in appeal before hon'ble ITAT for AY 2023-24. However, the issues are covered by the earlier ITAT order. Hence the company does not expect any tax liability.

The Company is in appeal before hon'ble ITAT for AY 2023-24. However, the issues are covered by the earlier ITAT order. Hence the company does not expect any tax liability.

The appeal of the Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings. The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability

The Income Tax department is in appeal before hon'ble ITAT for AY 2013-14. However, the issues are covered by the earlier ITAT order. Hence the company does not expect any tax liability.