Bangalore in Karnataka Urban Infrastructure Development and Finance Corporation v. ACIT

7 SOT 879Income Tax Appellate Tribunal2006#16126 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 10Section 10(20)Section 10(20A)Section 11Section 11(1)(d)Section 12Section 12ASection 12AA

Issues it is cited on

section 194lsection 10(20a)section 10(20)advancement of general public utilitysection 58purposive interpretationsection 12aa(3)section 60section 13(8)corpus fundsection 13(3)section 13(1)(c)

Judgments citing Bangalore in Karnataka Urban Infrastructure Development and Finance Corporation v. ACIT

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

…ng this judgment, the Hon’ble ITAT had relied upon the cases of Delhi State Industrial Development Corporation reported in 295 ITR 419 and the judgment of the ITAT Bangalore in Karnataka Urban Infrastructure Development and Finance Corporation vs. ACIT (2006) 7 SOT 879, but in the subsequent decision passed in the case of Mussoorie Dehradun Development Authority, the same Member had amended his view by observing that Mussoorie Dehradun Development Authority was not to be regarded as a State and was carrying out business activities of its own. Furthermore, it was argued that since the decision in Mussoorie Dehradu…

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

…ng this judgment, the Hon’ble ITAT had relied upon the cases of Delhi State Industrial Development Corporation reported in 295 ITR 419 and the judgment of the ITAT Bangalore in Karnataka Urban Infrastructure Development and Finance Corporation vs. ACIT (2006) 7 SOT 879, but in the subsequent decision passed in the case of Mussoorie Dehradun Development Authority, the same Member had amended his view by observing that Mussoorie Dehradun Development Authority was not to be regarded as a State and was carrying out business activities of its own. Furthermore, it was argued that since the decision in Mussoorie Dehradu…

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

…ng this judgment, the Hon’ble ITAT had relied upon the cases of Delhi State Industrial Development Corporation reported in 295 ITR 419 and the judgment of the ITAT Bangalore in Karnataka Urban Infrastructure Development and Finance Corporation vs. ACIT (2006) 7 SOT 879, but in the subsequent decision passed in the case of Mussoorie Dehradun Development Authority, the same Member had amended his view by observing that Mussoorie Dehradun Development Authority was not to be regarded as a State and was carrying out business activities of its own. Furthermore, it was argued that since the decision in Mussoorie Dehradu…

ACIT, CIRCLE-16(1), NEW DELHI vs. NATIONAL HIGHWAYS & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 50/DEL/2023[2016-17]Status: HeardITAT Delhi06 Nov 2023AY 2016-17

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

For Respondent: 1. Whether in the facts and circumstances of the case
Section 194ASection 56

…issioner of Income ... vs Rajasthan Avas Vikas & Infrastructure Ltd (ITAT Jaipur ITA No. 486/JP/2018] (May 2018) (5) Karnataka Urban Infrastructure Development & Finance Corpn. V. Assistant Commissioner of Income-tax, Circle 11(3) IN THE ITAT BANGALORE [2006] 7 SOT 879 (BANG.) M/s. National Highways & Infrastructure Development Corp India (6) Council of Handicrafts Development Corporation vs. ITO Exemptions, Ward- 1(3) New Delhi [ITA No. 2723/DEL/2019 (2020)] (7) At the end even if hypothetically for the sake of discussion the contention of the revenue is assumed to be correct then also the jurisdictional ITAT in…

ACIT CIRCLE-16(1), NEW DELHI vs. NATIONAL HIGHWAYS & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 49/DEL/2023[2017-18]Status: HeardITAT Delhi06 Nov 2023AY 2017-18

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

For Respondent: 1. Whether in the facts and circumstances of the case
Section 194ASection 56

…issioner of Income ... vs Rajasthan Avas Vikas & Infrastructure Ltd (ITAT Jaipur ITA No. 486/JP/2018] (May 2018) (5) Karnataka Urban Infrastructure Development & Finance Corpn. V. Assistant Commissioner of Income-tax, Circle 11(3) IN THE ITAT BANGALORE [2006] 7 SOT 879 (BANG.) M/s. National Highways & Infrastructure Development Corp India (6) Council of Handicrafts Development Corporation vs. ITO Exemptions, Ward- 1(3) New Delhi [ITA No. 2723/DEL/2019 (2020)] (7) At the end even if hypothetically for the sake of discussion the contention of the revenue is assumed to be correct then also the jurisdictional ITAT in…

DCIT, CIRCLE 16(1), NEW DELHI vs. NATIONAL HIGHWAYS &INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 132/DEL/2023[2018-19]Status: HeardITAT Delhi06 Nov 2023AY 2018-19

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

For Respondent: 1. Whether in the facts and circumstances of the case
Section 194ASection 56

…issioner of Income ... vs Rajasthan Avas Vikas & Infrastructure Ltd (ITAT Jaipur ITA No. 486/JP/2018] (May 2018) (5) Karnataka Urban Infrastructure Development & Finance Corpn. V. Assistant Commissioner of Income-tax, Circle 11(3) IN THE ITAT BANGALORE [2006] 7 SOT 879 (BANG.) M/s. National Highways & Infrastructure Development Corp India (6) Council of Handicrafts Development Corporation vs. ITO Exemptions, Ward- 1(3) New Delhi [ITA No. 2723/DEL/2019 (2020)] (7) At the end even if hypothetically for the sake of discussion the contention of the revenue is assumed to be correct then also the jurisdictional ITAT in…

Bangalore in Karnataka Urban Infrastructure Development and Finance Corporation v. ACIT (7 SOT 879) — Cited in 6 Judgments | BharatTax