277 (Guj.) 2 Commissioner of Income-tax-IV, Nagpur v. Sunil Vishwambharnath Tiwari

63 Taxmann.com 241High Court2016#5075 most cited

What is 277 (Guj.) 2 Commissioner of Income-tax-IV, Nagpur v. Sunil Vishwambharnath Tiwari authority for?

An undertaking's income qualifies for deduction under section 80-IB of the Income-tax Act if it is eligible under section 80-IA(ia).

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Commissioner of Income-tax-IV · Nagpur v. Sunil Vishwambharnath Tiwari · section 80-IA · section 80-IB · deduction · undertaking income

Sections most often in play

Section 10(20)Section 10(46)Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154

Issues it is cited on

section 80iabsection 80absection 10(46)section 10(20)section 80ib(10)section 194ideduction under section 80iasection 80icsection 80acdeduction u/s 80iasection 80asection 80ib

Judgments citing 277 (Guj.) 2 Commissioner of Income-tax-IV, Nagpur v. Sunil Vishwambharnath Tiwari

ACIT, Circle-2, Noida vs. Noida Special Economic Zone Authority, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6732/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6541/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6540/DEL/2018[20101-11]Status: DisposedITAT Delhi12 Dec 2025

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

JCIT(OSD), Circle-1(1)(2), Ahmedabad vs. M/S. Devraj Infrastructure Ltd., Ahmedabad

In the result, all three appeals of revenue are dismissed

ITA 1607/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyanisl.

For Appellant: Shrui A.C. Shah, A.RFor Respondent: Shri Alok Kumar, CIT-DR
Section 143(3)Section 80

…आयकर अपील"य अ"धकरण, अहमदाबाद “A” "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A” BENCH, AHMEDABAD ( Conducted Through Virtual Court ) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER Sl. ITA No(s) Assess- Appeal(s) by No(s) ment Appellant vs. Respondent Year(s) Appellant(s) Respondent(s) 1. 1607/Ahd/2018 2010-11 Jt.CIT(OSD) M/s.Devraj Circle-1(1)(2) Infrastructure Ltd. Ahmedabad Plot No.10A, Survey No.11 Devraj Industrial Park Piplaj-Pirana Road Village Piplaj Dist.Ahmedabad PAN: AACCD3567E 2. 1359/Ahd/2017 2011-12 Dy.CIT -do- Assessee Circle-1(1)(2) A…

The Deputy Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad vs. M/S. Devraj Infrastructure Ltd., Ahmedabad

In the result, all three appeals of revenue are dismissed

ITA 2441/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyanisl.

For Appellant: Shrui A.C. Shah, A.RFor Respondent: Shri Alok Kumar, CIT-DR
Section 143(3)Section 80

…आयकर अपील"य अ"धकरण, अहमदाबाद “A” "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A” BENCH, AHMEDABAD ( Conducted Through Virtual Court ) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER Sl. ITA No(s) Assess- Appeal(s) by No(s) ment Appellant vs. Respondent Year(s) Appellant(s) Respondent(s) 1. 1607/Ahd/2018 2010-11 Jt.CIT(OSD) M/s.Devraj Circle-1(1)(2) Infrastructure Ltd. Ahmedabad Plot No.10A, Survey No.11 Devraj Industrial Park Piplaj-Pirana Road Village Piplaj Dist.Ahmedabad PAN: AACCD3567E 2. 1359/Ahd/2017 2011-12 Dy.CIT -do- Assessee Circle-1(1)(2) A…

Asst. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Madhucon Projects Limited, Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 636/HYD/2020[2013-14]Status: DisposedITAT Hyderabad11 Jan 2022AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajendra Kumar
Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40aSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 608 & 609/Hyd/2020 A.Ys: 2012-13 & 2013-14 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax/Asst. Commissioner of PAN – AABCM 4757A Income-tax, Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) ITA Nos. 635 & 636/Hyd/2020 A.Ys: 2012-13 & 2013-14 6 Asst. Commissioner of Vs. Madhucon Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN – AABCM 4757A (Appellant) (…

Asst. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Madhucon Projects Limited, Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 635/HYD/2020[2012-13]Status: DisposedITAT Hyderabad11 Jan 2022AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajendra Kumar
Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40aSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 608 & 609/Hyd/2020 A.Ys: 2012-13 & 2013-14 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax/Asst. Commissioner of PAN – AABCM 4757A Income-tax, Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) ITA Nos. 635 & 636/Hyd/2020 A.Ys: 2012-13 & 2013-14 6 Asst. Commissioner of Vs. Madhucon Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN – AABCM 4757A (Appellant) (…

Madhucon Projects Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(1), Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 609/HYD/2020[2013-14]Status: DisposedITAT Hyderabad11 Jan 2022AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajendra Kumar
Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40aSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 608 & 609/Hyd/2020 A.Ys: 2012-13 & 2013-14 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax/Asst. Commissioner of PAN – AABCM 4757A Income-tax, Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) ITA Nos. 635 & 636/Hyd/2020 A.Ys: 2012-13 & 2013-14 6 Asst. Commissioner of Vs. Madhucon Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN – AABCM 4757A (Appellant) (…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad

In the result, both the appeals of the revenue are dismissed

ITA 608/HYD/2020[2012-13]Status: DisposedITAT Hyderabad11 Jan 2022AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajendra Kumar
Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40aSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 608 & 609/Hyd/2020 A.Ys: 2012-13 & 2013-14 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax/Asst. Commissioner of PAN – AABCM 4757A Income-tax, Central Circle – 2(1), Hyderabad. (Appellant) (Respondent) ITA Nos. 635 & 636/Hyd/2020 A.Ys: 2012-13 & 2013-14 6 Asst. Commissioner of Vs. Madhucon Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad. PAN – AABCM 4757A (Appellant) (…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, all the appeals under consideration are partly allowed in above terms

ITA 1875/HYD/2019[2011-12]Status: DisposedITAT Hyderabad06 Jan 2022AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1872, 1873, 1874 & 1875/Hyd/2019 A.Yrs: 2007-08, 2009-10, 2010-11 & 2011-12 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3, PAN – AABCM 4757A Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 21/10/2021 Date of pronouncement: 06/01/2022 O R D E R PER L.P. SAHU, A.M.: These appeals filed by the assesse…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, all the appeals under consideration are partly allowed in above terms

ITA 1874/HYD/2019[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1872, 1873, 1874 & 1875/Hyd/2019 A.Yrs: 2007-08, 2009-10, 2010-11 & 2011-12 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3, PAN – AABCM 4757A Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 21/10/2021 Date of pronouncement: 06/01/2022 O R D E R PER L.P. SAHU, A.M.: These appeals filed by the assesse…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, all the appeals under consideration are partly allowed in above terms

ITA 1873/HYD/2019[2009-10]Status: DisposedITAT Hyderabad06 Jan 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1872, 1873, 1874 & 1875/Hyd/2019 A.Yrs: 2007-08, 2009-10, 2010-11 & 2011-12 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3, PAN – AABCM 4757A Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 21/10/2021 Date of pronouncement: 06/01/2022 O R D E R PER L.P. SAHU, A.M.: These appeals filed by the assesse…

Madhucon Projects Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, all the appeals under consideration are partly allowed in above terms

ITA 1872/HYD/2019[2007-08]Status: DisposedITAT Hyderabad06 Jan 2022AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1872, 1873, 1874 & 1875/Hyd/2019 A.Yrs: 2007-08, 2009-10, 2010-11 & 2011-12 Madhucon Projects Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3, PAN – AABCM 4757A Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 21/10/2021 Date of pronouncement: 06/01/2022 O R D E R PER L.P. SAHU, A.M.: These appeals filed by the assesse…

M/S Amrapali Exports, Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, the ground No

ITA 454/JPR/2019[2013-14]Status: DisposedITAT Jaipur05 Jan 2021AY 2013-14
For Appellant: Sh. P. C. Bafna (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 10ASection 143(3)Section 145(3)Section 147Section 148Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 454/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke M/s Amrapali Exports DCIT, Vs. G-40, SEZ, Phase-II, Circle-02, Sitapura Industrial Area, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKFA0905E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Bafna (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha C…

ITO WD 4(1), Thane vs. Aspire Oral Care P. Ltd, Mumbai

In the result, the appeal of Revenue is dismissed

ITA 7284/MUM/2016[2012-13]Status: DisposedITAT Mumbai21 Aug 2019AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Satischandra Rajore, DRFor Respondent: Shri Subodh Ratnaparkhi, AR
Section 143(3)Section 40Section 80I

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर ससिंह, न्याययक सदस्य एविं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सुं./ ITA No. 7284/Mum/2016 (यनर्ाारण वर्ा / Assessment Year 2012-13) Income Tax Officer, Ward M/s Aspire Oral Care Pvt. 4(1), Thane Ltd. Room No. 03, A-Wing, 6th E-36, UPSIDC Industrial Floor, Ashar IT Park, Wagle Vs. Area, Selakui, Dehradun Industrial Estate, Road No. 5/203, Cherish Homes, Ram 16-Z, Thane (W) Mandir, road, Virar, Palghar-401303 (अपीलार्थी / A…

M/S Golden Gate Propeties Ltd vs. DCIT

In the result, the appeal by the assessee is treated as partly allowed

ITA 733/BANG/2013[2009-10]Status: DisposedITAT Bangalore14 Jun 2019AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2009-10

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Shankar Prasad, Addl.CIT(DR)(ITAT), Bengaluru
Section 115JSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2009-10 M/s. Golden Gate Properties Ltd., Vs. The Deputy Commissioner of # 820, Golden House, 80 Feet Road, Income Tax, Koramangala 8th Block, Circle 11(3), Bangalore – 560 095. Bangalore. PAN: AAACG 5248H APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Dr. Shankar Prasad, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.06.2019 Date of Pronouncement : 14.06.2019 O R D E R Per N V Vasudevan, Vice President This…

Dy.Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Adani Port & Special Economic Zone Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3482/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 80Section 80I

…CO Nos. 25 and 26/Ahd/ 2015 ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Dy Commissioner of Income Tax Circle 1, Ahmedabad ……………………..Appellant Vs Adani Ports and Special Economic Zone Ltd ……………..…........Respondent Adani House, Mithakali Six Road, Navrangpura, Ahmedabad 380 015 [PAN: AAACG7917K] CO Nos. 25 and 26/Ahd/ 2015 In ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Ada…

Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Adani Port & Special Economic Zone Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3481/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10
Section 143(3)Section 80Section 80I

…CO Nos. 25 and 26/Ahd/ 2015 ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Dy Commissioner of Income Tax Circle 1, Ahmedabad ……………………..Appellant Vs Adani Ports and Special Economic Zone Ltd ……………..…........Respondent Adani House, Mithakali Six Road, Navrangpura, Ahmedabad 380 015 [PAN: AAACG7917K] CO Nos. 25 and 26/Ahd/ 2015 In ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Ada…

Hydroair Tectonics (Pcd) Ltd, Navi Mumbai vs. DCIT Cen Cir 2(1), Mumbai

ITA 3949/MUM/2017[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri JOGINDER SINGH (VICE PRESIDENT) AND Shri G MANJUNATHA (ACCOUNTANT MEMBER) ITA No 946/Mum/2016 - AY 2005-06 ITA No 947/Mum/2016 - AY 2008-09 ITA No 948/Mum/2016 - AY 2009-10 Rajkumari Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AMJPS2625N APPELLANT RESPONDEDNT ITA No 847/Mum/2017 - AY 2008-09 Shri Harbhajan Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AANPS8492B APPELLANT RESPONDE…

Rajkumari Singh, Navi Mumbai vs. DCIT Cen Cir 8, Mumbai

ITA 946/MUM/2016[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri JOGINDER SINGH (VICE PRESIDENT) AND Shri G MANJUNATHA (ACCOUNTANT MEMBER) ITA No 946/Mum/2016 - AY 2005-06 ITA No 947/Mum/2016 - AY 2008-09 ITA No 948/Mum/2016 - AY 2009-10 Rajkumari Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AMJPS2625N APPELLANT RESPONDEDNT ITA No 847/Mum/2017 - AY 2008-09 Shri Harbhajan Singh vs Dy.CIT, Cent.Cir.8, Mumbai A-1201, Building No.2 12th Floor, Seawoods Estate NRI Complex, Nerul, Navi Mumbai PAN : AANPS8492B APPELLANT RESPONDE…

277 (Guj.) 2 Commissioner of Income-tax-IV, Nagpur v. Sunil Vishwambharnath Tiwari (63 Taxmann.com 241) — Cited in 23 Judgments | BharatTax