Ahmedabad Urban Development Authority v. ACIT(E) 120171

369 ITR 323High Court#15716 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 148Section 2(14)Section 2(47)Section 54Section 54ECSection 56(2)Section 56(2)(x)

Judgments citing Ahmedabad Urban Development Authority v. ACIT(E) 120171

Dharampal Saghera, Chandigarh vs. Income Tax Officer, Ward-1(4), Chandigarh

In the result, the appeal of the assessee bearing ITA No

ITA 756/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh14 May 2025AY 2012-13

Bench: Sh. Laliet Kumar Hon’Ble & Sh. Manoj Kumar Aggarwal, Hon’Ble

Section 148Section 2(14)Section 2(47)Section 54Section 54ESection 56(2)

…multiple judicial precedents to establish that possession and beneficial interest are recognized as capital assets: o CIT v. Neba Ram Hansraj (223 ITR 854 Patna): amount received for surrender of tenancy rights is capital receipt. o ACIT v. G.C. Shah & Co. (369 ITR 323 Guj.): surrender of tenancy rights is transfer of capital asset. o Ajay Parasmal Kothari v. ITO (159 Taxmann.com 570 Mumbai) I.T.A. No. 756/Chandi/2024 5 Assessment Year: 2012-13 o Sonal Samit Vartak v. ITO (ITA No. 1139/Mum/2024) o Delilah Raj Mansukhani (ITA No. 3526/Mum/2017) 8. The AR further pointed out that in the same transaction, the…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4395/MUM/2019[2015-16]Status: DisposedITAT Mumbai03 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…various High Courts in cases similar to that of the Appellant to hold that once the activity cannot be regarded as a 'mask' or 'device' it cannot come within the proviso to Section 2(15) of the Act: i. Ahmedabad Urban Development Authority vs. ACIT(E) 120171 369 ITR 323 (Gujarat) - page no. 82 to 106 of LPB relevant page no.88 - "7.7 It is further submitted by Shri Soparkar, learned Senior Advocate for the assessee that assessee cannot be denied the benefit of being a charitable institution on the ground of that its objects involve "the carrying on of an activity in the nature of trade, commerce or business. It…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4394/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Jan 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…various High Courts in cases similar to that of the Appellant to hold that once the activity cannot be regarded as a 'mask' or 'device' it cannot come within the proviso to Section 2(15) of the Act: i. Ahmedabad Urban Development Authority vs. ACIT(E) 120171 369 ITR 323 (Gujarat) - page no. 82 to 106 of LPB relevant page no.88 - "7.7 It is further submitted by Shri Soparkar, learned Senior Advocate for the assessee that assessee cannot be denied the benefit of being a charitable institution on the ground of that its objects involve "the carrying on of an activity in the nature of trade, commerce or business. It…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4393/MUM/2019[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…various High Courts in cases similar to that of the Appellant to hold that once the activity cannot be regarded as a 'mask' or 'device' it cannot come within the proviso to Section 2(15) of the Act: i. Ahmedabad Urban Development Authority vs. ACIT(E) 120171 369 ITR 323 (Gujarat) - page no. 82 to 106 of LPB relevant page no.88 - "7.7 It is further submitted by Shri Soparkar, learned Senior Advocate for the assessee that assessee cannot be denied the benefit of being a charitable institution on the ground of that its objects involve "the carrying on of an activity in the nature of trade, commerce or business. It…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4392/MUM/2019[2012-13]Status: DisposedITAT Mumbai03 Jan 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…various High Courts in cases similar to that of the Appellant to hold that once the activity cannot be regarded as a 'mask' or 'device' it cannot come within the proviso to Section 2(15) of the Act: i. Ahmedabad Urban Development Authority vs. ACIT(E) 120171 369 ITR 323 (Gujarat) - page no. 82 to 106 of LPB relevant page no.88 - "7.7 It is further submitted by Shri Soparkar, learned Senior Advocate for the assessee that assessee cannot be denied the benefit of being a charitable institution on the ground of that its objects involve "the carrying on of an activity in the nature of trade, commerce or business. It…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4391/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…various High Courts in cases similar to that of the Appellant to hold that once the activity cannot be regarded as a 'mask' or 'device' it cannot come within the proviso to Section 2(15) of the Act: i. Ahmedabad Urban Development Authority vs. ACIT(E) 120171 369 ITR 323 (Gujarat) - page no. 82 to 106 of LPB relevant page no.88 - "7.7 It is further submitted by Shri Soparkar, learned Senior Advocate for the assessee that assessee cannot be denied the benefit of being a charitable institution on the ground of that its objects involve "the carrying on of an activity in the nature of trade, commerce or business. It…