(a) Naresh T. Wadhwani v. DCIT

52 Taxmann.com 360Reported decision2014#9096 most cited

What is (a) Naresh T. Wadhwani v. DCIT authority for?

The area of a projected terrace, which is open to the sky, should be excluded when calculating the built-up area for the purpose of assessing compliance with the condition prescribed in Section 80IB(10)(e) of the Income Tax Act.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Also referred to as

Naresh T. Wadhwani v. DCIT · 52 taxmann.com 360 · Section 80IB(10) · built-up area · projected terrace · open to sky · deduction eligibility · ITAT Pune

Sections most often in play

Section 80IB(10)

Judgments citing (a) Naresh T. Wadhwani v. DCIT

ACIT, New Delhi vs. M/S. Shipra Estate Ltd. & Jai Krishan Estate Developers Pvt. Ltd., Delhi

In the result, appeal of the assessee is allowed and appeal of

ITA 3926/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Apr 2024AY 2012-13

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.3569/Del/2016 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Shipra Estate Ltd. & Jai Krishan Estate Acit Developers Pvt. Ltd., Vs. Circle-58(1), C/O Pradeep & Co., Tax Advocate, New Delhi. 7, Navyug Market, Ghaziabad. Pan No.Abgfs9748C अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3926/Del/2016 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Acit Shipra Estate Ltd. & Jai Krishan Vs. Circle-58(1), Estate Developers Pvt. Ltd., Room No.218, D-32, Main Vikas Marg, D-Block, Vikas Bhawan, Delhi. New Delhi. Pan No.Abgfs9748C अपीलाथ" Appellant ""यथ"/Respondent

Section 801Section 80I

…I.T.A.Nos.3569 & 3926/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.3569/Del/2016 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Shipra Estate Ltd. & Jai Krishan Estate ACIT Developers Pvt. Ltd., Vs. Circle-58(1), C/o Pradeep & Co., Tax Advocate, New Delhi. 7, Navyug Market, Ghaziabad. PAN No.ABGFS9748C अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3926/Del/2016 िनधा"रणवष"/Assessment Year: 2012-13 बनाम ACIT Shipra Estate Ltd. & Jai Krishan Vs. Circle-58(1), Estate Developers Pv…

M/S. Shipra Estate Ltd. & Jai Krishan Estate Developers Pvt. Ltd., Ghaziabad vs. ACIT, New Delhi

In the result, appeal of the assessee is allowed and appeal of

ITA 3569/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Apr 2024AY 2012-13

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.3569/Del/2016 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Shipra Estate Ltd. & Jai Krishan Estate Acit Developers Pvt. Ltd., Vs. Circle-58(1), C/O Pradeep & Co., Tax Advocate, New Delhi. 7, Navyug Market, Ghaziabad. Pan No.Abgfs9748C अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3926/Del/2016 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Acit Shipra Estate Ltd. & Jai Krishan Vs. Circle-58(1), Estate Developers Pvt. Ltd., Room No.218, D-32, Main Vikas Marg, D-Block, Vikas Bhawan, Delhi. New Delhi. Pan No.Abgfs9748C अपीलाथ" Appellant ""यथ"/Respondent

Section 801Section 80I

…I.T.A.Nos.3569 & 3926/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.3569/Del/2016 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Shipra Estate Ltd. & Jai Krishan Estate ACIT Developers Pvt. Ltd., Vs. Circle-58(1), C/o Pradeep & Co., Tax Advocate, New Delhi. 7, Navyug Market, Ghaziabad. PAN No.ABGFS9748C अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3926/Del/2016 िनधा"रणवष"/Assessment Year: 2012-13 बनाम ACIT Shipra Estate Ltd. & Jai Krishan Vs. Circle-58(1), Estate Developers Pv…

Assistant Commissioner of Income-Tax, Kolhapur vs. Vijaykumar Rajaram Shah, Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 608/PUN/2016[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM Sl. ITA Nos. Name of Appellant Name of Respondent Asst. No. Year 1-3 1177/PUN/2015 Laxmi Civil Engineering ACIT, Central Circle, 2009-10 1178/PUN/2015 Services Pvt. Ltd., Kolhapur 2010-11 1179/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension, Takala, Kolhapur-416001. PAN: AAACL5602N 4-6 1245/PUN/2015 ACIT, Central Circle, Laxmi Civil Engineering 2009-10 1246/PUN/2015 Kolhapur Services Pvt. Ltd., 2010-11 1247/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1247/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM Sl. ITA Nos. Name of Appellant Name of Respondent Asst. No. Year 1-3 1177/PUN/2015 Laxmi Civil Engineering ACIT, Central Circle, 2009-10 1178/PUN/2015 Services Pvt. Ltd., Kolhapur 2010-11 1179/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension, Takala, Kolhapur-416001. PAN: AAACL5602N 4-6 1245/PUN/2015 ACIT, Central Circle, Laxmi Civil Engineering 2009-10 1246/PUN/2015 Kolhapur Services Pvt. Ltd., 2010-11 1247/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1246/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM Sl. ITA Nos. Name of Appellant Name of Respondent Asst. No. Year 1-3 1177/PUN/2015 Laxmi Civil Engineering ACIT, Central Circle, 2009-10 1178/PUN/2015 Services Pvt. Ltd., Kolhapur 2010-11 1179/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension, Takala, Kolhapur-416001. PAN: AAACL5602N 4-6 1245/PUN/2015 ACIT, Central Circle, Laxmi Civil Engineering 2009-10 1246/PUN/2015 Kolhapur Services Pvt. Ltd., 2010-11 1247/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1245/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM Sl. ITA Nos. Name of Appellant Name of Respondent Asst. No. Year 1-3 1177/PUN/2015 Laxmi Civil Engineering ACIT, Central Circle, 2009-10 1178/PUN/2015 Services Pvt. Ltd., Kolhapur 2010-11 1179/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension, Takala, Kolhapur-416001. PAN: AAACL5602N 4-6 1245/PUN/2015 ACIT, Central Circle, Laxmi Civil Engineering 2009-10 1246/PUN/2015 Kolhapur Services Pvt. Ltd., 2010-11 1247/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1179/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM Sl. ITA Nos. Name of Appellant Name of Respondent Asst. No. Year 1-3 1177/PUN/2015 Laxmi Civil Engineering ACIT, Central Circle, 2009-10 1178/PUN/2015 Services Pvt. Ltd., Kolhapur 2010-11 1179/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension, Takala, Kolhapur-416001. PAN: AAACL5602N 4-6 1245/PUN/2015 ACIT, Central Circle, Laxmi Civil Engineering 2009-10 1246/PUN/2015 Kolhapur Services Pvt. Ltd., 2010-11 1247/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1178/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM Sl. ITA Nos. Name of Appellant Name of Respondent Asst. No. Year 1-3 1177/PUN/2015 Laxmi Civil Engineering ACIT, Central Circle, 2009-10 1178/PUN/2015 Services Pvt. Ltd., Kolhapur 2010-11 1179/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension, Takala, Kolhapur-416001. PAN: AAACL5602N 4-6 1245/PUN/2015 ACIT, Central Circle, Laxmi Civil Engineering 2009-10 1246/PUN/2015 Kolhapur Services Pvt. Ltd., 2010-11 1247/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1177/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM Sl. ITA Nos. Name of Appellant Name of Respondent Asst. No. Year 1-3 1177/PUN/2015 Laxmi Civil Engineering ACIT, Central Circle, 2009-10 1178/PUN/2015 Services Pvt. Ltd., Kolhapur 2010-11 1179/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension, Takala, Kolhapur-416001. PAN: AAACL5602N 4-6 1245/PUN/2015 ACIT, Central Circle, Laxmi Civil Engineering 2009-10 1246/PUN/2015 Kolhapur Services Pvt. Ltd., 2010-11 1247/PUN/2015 1148, E-Ward, Sykes 2011-12 Extension…

M/S. Shipra Estate Ltd. & Jai Krishan Estate Pvt. Ltd., Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is

ITA 5849/DEL/2012[2009-10]Status: DisposedITAT Delhi30 May 2016AY 2009-10

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaay: 2009-10 Ay: 2008-09

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pankaj Vidharthi, CIT DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2009-10 AY: 2008-09 ACIT, vs Shipra Estate Ltd. & Jai Krishan Estate Circle 36(1), Developers Pvt. Ltd., D-32, New Delhi. Main Vikas Marg, New Delhi. (PAN: ABGFS9748C) AY: 2009-10 Shipra Estate Ltd. & Jai Krishan Estate vs ACIT, Circle 36(1), Pvt. Ltd., New Delhi. C.O. No. 20/Del/2015 (In ITA No. 1950/Del/2012) AY: 2008-09 Shipra Estate Ltd. & Jai Krishan Estate vs ACIT, Circle 58(1) Pvt. Ltd., New Delhi. (Appellant) (Respondent) Department by…

ACIT, New Delhi vs. M/S Shipra Estate Ltd., & Jai Krishna Estate Developers Pvt. Ltd., Delhi

In the result, the appeal of the assessee is

ITA 5614/DEL/2012[2009-10]Status: DisposedITAT Delhi30 May 2016AY 2009-10

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaay: 2009-10 Ay: 2008-09

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pankaj Vidharthi, CIT DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2009-10 AY: 2008-09 ACIT, vs Shipra Estate Ltd. & Jai Krishan Estate Circle 36(1), Developers Pvt. Ltd., D-32, New Delhi. Main Vikas Marg, New Delhi. (PAN: ABGFS9748C) AY: 2009-10 Shipra Estate Ltd. & Jai Krishan Estate vs ACIT, Circle 36(1), Pvt. Ltd., New Delhi. C.O. No. 20/Del/2015 (In ITA No. 1950/Del/2012) AY: 2008-09 Shipra Estate Ltd. & Jai Krishan Estate vs ACIT, Circle 58(1) Pvt. Ltd., New Delhi. (Appellant) (Respondent) Department by…

ACIT, New Delhi vs. M/S. Shipra Estate Ltd. & Jai Krishan Estate Developers Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is

ITA 1950/DEL/2012[2008-09]Status: DisposedITAT Delhi30 May 2016AY 2008-09

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaay: 2009-10 Ay: 2008-09

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pankaj Vidharthi, CIT DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2009-10 AY: 2008-09 ACIT, vs Shipra Estate Ltd. & Jai Krishan Estate Circle 36(1), Developers Pvt. Ltd., D-32, New Delhi. Main Vikas Marg, New Delhi. (PAN: ABGFS9748C) AY: 2009-10 Shipra Estate Ltd. & Jai Krishan Estate vs ACIT, Circle 36(1), Pvt. Ltd., New Delhi. C.O. No. 20/Del/2015 (In ITA No. 1950/Del/2012) AY: 2008-09 Shipra Estate Ltd. & Jai Krishan Estate vs ACIT, Circle 58(1) Pvt. Ltd., New Delhi. (Appellant) (Respondent) Department by…

(a) Naresh T. Wadhwani v. DCIT (52 Taxmann.com 360) — Cited in 12 Judgments | BharatTax