2015(Bang) (iii) Cyber Park Development & Constructions Ltd. v. DCIT

159 ITD 648Income Tax Appellate Tribunal2016#16850 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2021.

Judgments citing 2015(Bang) (iii) Cyber Park Development & Constructions Ltd. v. DCIT

Vasant Chemicals Private Limited, Hyderabad vs. Income Tax Officer, Ward-17(1), Hyderabad

ITA 2182/HYD/2017[2014-15]Status: DisposedITAT Hyderabad17 Aug 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri A.V.Raghuram, ARFor Respondent: Smt. M.Narmada, Sr.DR-I
Section 143(3)Section 32(1)(ii)Section 35

…poration [1992] 5 SCC 12]. In the impugned case, by virtue of lease only an interest in land is created. Hence, it does not qualify for allowance of depreciation. [Cyber Park Development & Construction Ltd. [2016] 71 taxmann.com 210 (Bangalore - Trib.)/[2016] 159 ITD 648 (Bangalore - Trib.)/[2016] 181 TTJ 556 (Bangalore - Trib.] followed]. It was held as under: "7.2 Having referred to the above legal position, we hold that by virtue of lease only an interest in land is created which does not qualify for allowance of depreciation" 5.3.4 The Apex Court (SC), in Mother Hospital (P.) Ltd [2017] 79 taxmann.com 375 (SC…

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1329/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1229 & 1329/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Bicon Research Ltd. 20th KM, Hosur Road, Electronic City, Hebbagodi, Bengaluru-560100. … Appellant PAN:AADCB 4910 A Vs. Addl. Commissioner of Income-tax, Range-11/ Asst.Commissioner of Income-tax, Circle 2(1)(1) Bengaluru. … Respondent ITA Nos.1250 & 1251/Bang/2016 (Assessment years: 2011-12 & 2012-13) (By the revenue) ***** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri R.N.Parbat, C…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1251/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1229 & 1329/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Bicon Research Ltd. 20th KM, Hosur Road, Electronic City, Hebbagodi, Bengaluru-560100. … Appellant PAN:AADCB 4910 A Vs. Addl. Commissioner of Income-tax, Range-11/ Asst.Commissioner of Income-tax, Circle 2(1)(1) Bengaluru. … Respondent ITA Nos.1250 & 1251/Bang/2016 (Assessment years: 2011-12 & 2012-13) (By the revenue) ***** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri R.N.Parbat, C…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1250/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1229 & 1329/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Bicon Research Ltd. 20th KM, Hosur Road, Electronic City, Hebbagodi, Bengaluru-560100. … Appellant PAN:AADCB 4910 A Vs. Addl. Commissioner of Income-tax, Range-11/ Asst.Commissioner of Income-tax, Circle 2(1)(1) Bengaluru. … Respondent ITA Nos.1250 & 1251/Bang/2016 (Assessment years: 2011-12 & 2012-13) (By the revenue) ***** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri R.N.Parbat, C…

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1229/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1229 & 1329/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Bicon Research Ltd. 20th KM, Hosur Road, Electronic City, Hebbagodi, Bengaluru-560100. … Appellant PAN:AADCB 4910 A Vs. Addl. Commissioner of Income-tax, Range-11/ Asst.Commissioner of Income-tax, Circle 2(1)(1) Bengaluru. … Respondent ITA Nos.1250 & 1251/Bang/2016 (Assessment years: 2011-12 & 2012-13) (By the revenue) ***** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri R.N.Parbat, C…

2015(Bang) (iii) Cyber Park Development & Constructions Ltd. v. DCIT (159 ITD 648) — Cited in 5 Judgments | BharatTax