Bureau of India Standard v. DGIT (Exemptions)

212 Taxmann 210High Court2013#4012 most cited

What is Bureau of India Standard v. DGIT (Exemptions) authority for?

Activities of a sovereign nature, executed as an arm of the government and under its direct control, cannot be classified as business activities, even if they relate to trade or commerce. Such activities are considered for general public utility.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

Bureau of India Standard v. DGIT · Section 10(23C)(iv) · charitable activities · sovereign nature · public utility · business activity · trade · commerce

Also reported as

27 Taxmann.com 127

Sections most often in play

Section 10(23C)(iv)Section 11Section 11(1)(a)Section 11(2)Section 12ASection 13Section 14Section 143(2)

Judgments citing Bureau of India Standard v. DGIT (Exemptions)

DCIT (E), NEW DELHI vs. M/S SOFTWARE TECHNOLOGY PARK OF INDIA,, NEW DELHI

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

ITA 2516/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Apr 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2011-12 M/S. Software Technology Parks Vs. Dcit Of India, Circle-31(1) 9Th Floor, Ndcc-Ii Bldg. New Delhi. Opposite Jantar Mantar, New Delhi. Pan Aaats2468J (Appellant) (Respondent) Asstt. Year: 2011-12 Dcit (E) Vs. M/S. Software Technology Circle-2(1) Parks Of India, New Delhi. 9Th Floor, Ndcc-Ii Bldg. Jai Singh Marg, New Delhi-110 001 Pan Aaats2468J (Appellant) (Respondent)

For Appellant: Ms. Sangeeta Singh, CAFor Respondent: Shri Dharamvir Singh, CIT-DR
Section 11Section 12ASection 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2011-12 M/s. Software Technology Parks Vs. DCIT of India, Circle-31(1) 9th Floor, NDCC-II Bldg. New Delhi. Opposite Jantar Mantar, New Delhi. PAN AAATS2468J (Appellant) (Respondent) Asstt. Year: 2011-12 DCIT (E) Vs. M/s. Software Technology Circle-2(1) Parks of India, New Delhi. 9th Floor, NDCC-II Bldg. Jai Singh Marg, New Delhi-110 001 PAN AAATS2468J (Appellant) (Respondent) Assessee by: Ms. Sangeeta Singh, CA Department by: Shri Dharamvir Singh, CIT-DR…

M/S SOFTWARE TECHNOLOGY PARKS OF INDIA.,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 2415/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Apr 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2011-12 M/S. Software Technology Parks Vs. Dcit Of India, Circle-31(1) 9Th Floor, Ndcc-Ii Bldg. New Delhi. Opposite Jantar Mantar, New Delhi. Pan Aaats2468J (Appellant) (Respondent) Asstt. Year: 2011-12 Dcit (E) Vs. M/S. Software Technology Circle-2(1) Parks Of India, New Delhi. 9Th Floor, Ndcc-Ii Bldg. Jai Singh Marg, New Delhi-110 001 Pan Aaats2468J (Appellant) (Respondent)

For Appellant: Ms. Sangeeta Singh, CAFor Respondent: Shri Dharamvir Singh, CIT-DR
Section 11Section 12ASection 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2011-12 M/s. Software Technology Parks Vs. DCIT of India, Circle-31(1) 9th Floor, NDCC-II Bldg. New Delhi. Opposite Jantar Mantar, New Delhi. PAN AAATS2468J (Appellant) (Respondent) Asstt. Year: 2011-12 DCIT (E) Vs. M/s. Software Technology Circle-2(1) Parks of India, New Delhi. 9th Floor, NDCC-II Bldg. Jai Singh Marg, New Delhi-110 001 PAN AAATS2468J (Appellant) (Respondent) Assessee by: Ms. Sangeeta Singh, CA Department by: Shri Dharamvir Singh, CIT-DR…

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…Page 1 of 242 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.630 & 631/Lkw/2016 Assessment Year:2009-10 & 2010-11 I.T.A. No.23 & 24/Lkw/2017 Assessment year:2009-10 & 2010-11 I.T.A. No.164 & 165/Lkw/2017 Assessment year:2011-12 & 2012-13 I.T.A. No.210 & 211/Lkw/2017 Assessment year:2013-14 & 2014-15 A.C.I.T. (Exemptions), Vs. M/s U.P. Awas Evam Vikas Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) Appellant By Shri G. C. Sri…

INCOME TAX OFFICER EXEMPTION WARD 3, CHENNAI vs. M/S CHENNAI AUTO ANCILLIARY INDUSTRTIAL INFRASTRUCTURE UPGRADATION COMPANY, CHENNAI

ITA 448/CHNY/2018[2011-12]Status: DisposedITAT Chennai11 Oct 2021AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.446/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) & आयकरअपील सं./ Ita No.447/Chny/2018 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.448/Chny/2018 (िनधा"रण वष" / Assessment Year: 2011-12) Income Tax Officer (E) M/S. Chennai Auto Ancillary Industrial Ward-3, Infrastructure Upgradation Company बनाम/ Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) & Cross Objection No. 79/Chny/2018 (Arising Out Of Ita No.446/Chny/2018) (िनधा"रण वष" / Assessment Year: 2009-10) & Cross Objection No. 80/Chny/2018 (Arising Out Of Ita No.447/Chny/2018) (िनधा"रण वष" / Assessment Year: 2010-11) & Cross Objection No. 81/Chny/2018 (Arising Out Of Ita No.448/Chny/2018) (िनधा"रण वष" / Assessment Year: 2011-12) M/S. Chennai Auto Ancillary Income Tax Officer (E) Industrial Infrastructure Ward-3, बनाम/ Upgradation Company Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) Co Nos. 79 To 81/Chny/2018

For Appellant: Shri N.V. Balaji – AdvocateFor Respondent: Shri Amol Kirtane - CIT-DR
Section 11Section 12ASection 2(15)Section 25

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.446/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) & आयकरअपील सं./ ITA No.447/Chny/2018 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ ITA No.448/Chny/2018 (िनधा"रण वष" / Assessment Year: 2011-12) Income Tax Officer (E) M/s. Chennai Auto Ancillary Industrial Ward-3, Infrastructure Upgradation Company बनाम/ Chennai – 34. SIDCO Adm…

INCOME TAX OFFICER EXEMPTION WARD 3, CHENNAI vs. M/S CHENNAI AUTO ANCILLIARY INDUSTRTIAL INFRASTRUCTURE UPGRADATION COMPANY, CHENNAI

ITA 447/CHNY/2018[2010-11]Status: DisposedITAT Chennai11 Oct 2021AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.446/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) & आयकरअपील सं./ Ita No.447/Chny/2018 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.448/Chny/2018 (िनधा"रण वष" / Assessment Year: 2011-12) Income Tax Officer (E) M/S. Chennai Auto Ancillary Industrial Ward-3, Infrastructure Upgradation Company बनाम/ Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) & Cross Objection No. 79/Chny/2018 (Arising Out Of Ita No.446/Chny/2018) (िनधा"रण वष" / Assessment Year: 2009-10) & Cross Objection No. 80/Chny/2018 (Arising Out Of Ita No.447/Chny/2018) (िनधा"रण वष" / Assessment Year: 2010-11) & Cross Objection No. 81/Chny/2018 (Arising Out Of Ita No.448/Chny/2018) (िनधा"रण वष" / Assessment Year: 2011-12) M/S. Chennai Auto Ancillary Income Tax Officer (E) Industrial Infrastructure Ward-3, बनाम/ Upgradation Company Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) Co Nos. 79 To 81/Chny/2018

For Appellant: Shri N.V. Balaji – AdvocateFor Respondent: Shri Amol Kirtane - CIT-DR
Section 11Section 12ASection 2(15)Section 25

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.446/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) & आयकरअपील सं./ ITA No.447/Chny/2018 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ ITA No.448/Chny/2018 (िनधा"रण वष" / Assessment Year: 2011-12) Income Tax Officer (E) M/s. Chennai Auto Ancillary Industrial Ward-3, Infrastructure Upgradation Company बनाम/ Chennai – 34. SIDCO Adm…

INCOME TAX OFFICER EXEMPTION WARD 3, CHENNAI vs. M/S CHENNAI AUTO ANCILLIARY INDUSTRTIAL INFRASTRUCTURE UPGRADATION COMPANY, CHENNAI

ITA 446/CHNY/2018[2009-10]Status: DisposedITAT Chennai11 Oct 2021AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.446/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) & आयकरअपील सं./ Ita No.447/Chny/2018 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.448/Chny/2018 (िनधा"रण वष" / Assessment Year: 2011-12) Income Tax Officer (E) M/S. Chennai Auto Ancillary Industrial Ward-3, Infrastructure Upgradation Company बनाम/ Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) & Cross Objection No. 79/Chny/2018 (Arising Out Of Ita No.446/Chny/2018) (िनधा"रण वष" / Assessment Year: 2009-10) & Cross Objection No. 80/Chny/2018 (Arising Out Of Ita No.447/Chny/2018) (िनधा"रण वष" / Assessment Year: 2010-11) & Cross Objection No. 81/Chny/2018 (Arising Out Of Ita No.448/Chny/2018) (िनधा"रण वष" / Assessment Year: 2011-12) M/S. Chennai Auto Ancillary Income Tax Officer (E) Industrial Infrastructure Ward-3, बनाम/ Upgradation Company Chennai – 34. Sidco Administrative Office, Vs. 2Nd Main Road, Ambattur Ind. Estate, Chennai – 600 058 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-7059-A (अपीलाथ"/Appellant) : (""थ" / Respondent) Co Nos. 79 To 81/Chny/2018

For Appellant: Shri N.V. Balaji – AdvocateFor Respondent: Shri Amol Kirtane - CIT-DR
Section 11Section 12ASection 2(15)Section 25

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.446/Chny/2018 (िनधा"रण वष" / Assessment Year: 2009-10) & आयकरअपील सं./ ITA No.447/Chny/2018 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ ITA No.448/Chny/2018 (िनधा"रण वष" / Assessment Year: 2011-12) Income Tax Officer (E) M/s. Chennai Auto Ancillary Industrial Ward-3, Infrastructure Upgradation Company बनाम/ Chennai – 34. SIDCO Adm…

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE: SHRI LALIET KUMAR, JUDICIAL MEMBER, AND DR. M. L. MEENA, ACCOUNTANT MEMBER ITANo.216/Agr/2016, A.Y.2011-12 ITA No. 177/Agr/2014, A.Y.2009-10 ITA No.439/Agr/2015, A.Y. 2010-11 V.S. D.C.I.T. Circle – 1 Agra Development Authority, Jaipur House, Agra Agra PAN No. – AAALA0081F (Appellant) (Respondent) Assessment Year: 2009-10 D.C.I.T. Circle – 1 V.S. Agra Development Authority, Agra Jaipur House, Agra PAN No. – AAALA0081F (Appellant) (Respondent) Appellant by Sh. Deepak Singh, Adv. Respondent by Sh. Sunil Bajpai, CIT DR & Sh. Mazhar Akram, Sr.DR Date of…

DCIT (E) 2(1), MUMBAI vs. MUMBAI RAILWAY VIKAS CORPN LTD, MUMBAI

In the result, all the Four appeals filed by the revenue and four cross objections filed by the assessee are dismissed

ITA 2877/MUM/2019[2009-10]Status: DisposedITAT Mumbai29 Jan 2021AY 2009-10

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

For Appellant: Shri T. Kipgan, CIT-DR
Section 11Section 143(3)Section 2Section 2(15)Section 25Section 617

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 2877, 2878, 2879 & 2882/Mum/2019 (AYs: 2009-10, 2010-11, 2011-12 & 2014-15) & Cross Objection Nos. 39, 40, 41 & 44/Mum/2019 (Arising out of ITA Nos. 2877, 2878, 2879 & 2882/Mum/2019) DCIT (2) 2(1) Mumbai Railway Vikas बनाम/ R.No. 519, 5th Floor, Vs. Corpn Ltd., 2nd Floor, Churchgate Piramal, chambers, Lalbaug, Mumbai – Station Bldg, Mumbai. 400012. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCM1284B Appellant/Respondent .. Respondent/Appellant अपीलाथ" ओर से /…

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

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

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

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

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

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

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Jhansi Development Authority Vs..DCIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now The DY. CIT PANNo.AAALJ0068K (Exemption) Ghaziabad. (Assessee) (Revenue) ACIT, 4(1), Vs..Jhansi Development Agra. Authority (Now The DY. CIT CommissioneryCompus, Jhansi. (Exemption) Ghaziabad. PANNo.AAALJ0068K (Revenue) (Assessee) ( ITA Nos. 149 to 151/Agra/2017) (ASSESSMENT YEAR: 2011-12 to 2013-14) Jhansi Development Authority Vs..ACIT Circle-4, CommissioneryCompus, Agra. Jhansi. (Now…

DCIT (E) 2(1), MUMBAI vs. MUMBAI RAILWAY VIKAS CORPN LTD, MUMBAI

ITA 2883/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Jan 2021AY 2015-16
Section 11Section 143(3)Section 2(15)Section 2(25)

…CO No 45/Mum/20 ITA No. 2883/Mum/19 Assessment year: 2015-16 Page 1 of 38 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'D' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Pavan Kumar Gadale (Judicial Member)] ITA No. 2883/Mum/19 Assessment year: 2015-16 Deputy Commissioner of Income Tax Exemptions 2(1), Mumbai ……………….………Appellant Vs. Mumbai Railway Vikas Nigam Limited ……………………Respondent 2nd floor, Churchgate Station Building Churchgate, Mumbai 400 00 [PAN: AACCM1284B] CO No 45/Mum/20 In ITA No. 2883/Mum/19 Assessment year: 2015-16 Mumbai Railway Vikas Nigam Limited ……………….…Cross objector 2nd floor, Church…

DCIT (E) 2(1), MUMBAI vs. MUMBAI RAILWAY VIKAS CORPN LTD, MUMBAI

ITA 2881/MUM/2019[2013-14]Status: DisposedITAT Mumbai05 Jan 2021AY 2013-14
Section 11Section 143(3)Section 2(15)Section 2(25)

…CO No 43/Mum/20 ITA No. 2881/Mum/19 Assessment year: 2013-14 Page 1 of 38 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'D' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Pavan Kumar Gadale (Judicial Member)] ITA No. 2881/Mum/19 Assessment year: 2013-14 Deputy Commissioner of Income Tax Exemptions 2(1), Mumbai ……………….………Appellant Vs. Mumbai Railway Vikas Nigam Limited ……………………Respondent 2nd floor, Churchgate Station Building Churchgate, Mumbai 400 00 [PAN: AACCM1284B] CO No 43/Mum/20 In ITA No. 2881/Mum/19 Assessment year: 2013-14 Mumbai Railway Vikas Nigam Limited ……………….…Cross objector 2nd floor, Churc…

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