CIT v. Information Technology Park Ltd.

46 Taxmann.com 239High Court2014#15884 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 234B Section 80IA(4)(iii)Section 115JB Section 142(1)Section 143(3)Section 234C Section 271(1)(c)Section 28(1)

Issues it is cited on

section 80iab section 80ia(4)(iii)software technology park section 28(i)deduction u/s 80ia section 234b section 28 section 23 section 27 income from other sources section 80 section 142(1)

Judgments citing CIT v. Information Technology Park Ltd.

M/S. Seaview Developers Ltd., New Delhi vs. DCIT, Circle-23(2), New Delhi

In the result, the appeal of assessee is allowed for statistical purposes

ITA 5188/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2014-15 M/S. Seaview Developers Private Vs. Deputy Commissioner Of Income Limited, (Formerly Known As Tax, Circle 23(3), ‘Seaview Developers Ltd.), 1102, New Delhi Tower B, 11Th Floor, Peninsula Pin: 1100 02 Business Park, Senapati Bapat Road, Lower Parel, Mumbai- 400013 Pan :Aajcs4143C (Appellant) (Respondent)

Section 115JSection 142(1)Section 143(2)Section 250(6)Section 80Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Seaview Developers Private Vs. Deputy Commissioner of Income Limited, (formerly known as Tax, Circle 23(3), ‘Seaview Developers Ltd.), 1102, New Delhi Tower B, 11th Floor, Peninsula PIN: 1100 02 Business Park, Senapati Bapat Road, Lower Parel, Mumbai- 400013 PAN :AAJCS4143C (Appellant) (Respondent) Appellant by Shri Ravi Sharma, Adv. & Ms. Kashish Gupta, CA Respondent by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 07.08.2025 Date…

Todi Industries Private Limited, Mumbai vs. Income Tax Officer - 8(3)(2), Mumbai

ITA 895/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 Aug 2024AY 2016-17

Section 115JSection 143(3)Section 22Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.895/Mum/2024 (Assessment Year :2016-17) M/s. Todi Industries Vs. Income Tax Officer- Pvt. Ltd. 1st Floor, Todi Estate Sun Mill Compound Lower Parel (W) Mumbai Maharashtra-400 013 8(3)(2) Mumbai Aayakar Bhavan Mahirishi Karve Road Mumbai PAN/GIR No.AAACT4620Q (Appellant) (Respondent) Assessee by Shri Yogesh Thar a/w. Shri Urvashi Shah Revenue by Shri P.D. Chougule Date of Hearing 10/06/2024 Date of Pronouncement 21/08/2024 आदेश / O R DER PER AMIT SHUKLA (J.М): The a…

DCIT, New Delhi vs. Candor Gurgaon One Reality Project Pvt. Ltd., New Delhi

The appeal of the assessee is partly allowed for statistical

ITA 1647/DEL/2021[2014-15]Status: DisposedITAT Delhi01 May 2024AY 2014-15

Bench: Shri Amit Shukla & Shri M. Balaganeshassessment Year: 2014-15

Section 234BSection 271(1)(c)Section 80Section 80I

…1 ITA nos. 1635/Del/2020 & ITA no. 1647/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2014-15 Candor Gurgaon One Realty Vs ACIT, Circle-5(2), New Delhi. Projects Pvt. Ltd., (Formerly known as Unitech Realty Projects Pvt. Ltd. and earlier known as Unitech Realty Projects Ltd.) PAN- AAACU8046K APPELLANT RESPONDENT Assessment Year: 2014-15 ACIT, Circle-5(2), Vs Candor Gurgaon One New Delhi. Realty Projects Pvt. Ltd., (Formerly known as Unitech Realty Projects Pvt. Ltd. and earlier known…

Candor Gurgaon One Reality Projects Private Limited, Mumbai vs. ACIT Circle-5(2), New Delhi

The appeal of the assessee is partly allowed for statistical

ITA 1635/DEL/2020[2014-15]Status: DisposedITAT Delhi01 May 2024AY 2014-15

Bench: Shri Amit Shukla & Shri M. Balaganeshassessment Year: 2014-15

Section 234BSection 271(1)(c)Section 80Section 80I

M/S. Embassy Knowledge Infrastructure Projects Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Circle - 2(1)(2), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 982/BANG/2019[2014-15]Status: DisposedITAT Bangalore15 Jun 2022AY 2014-15

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Sandeep Chalapathy, CAFor Respondent: Sri.Sanjay Kumar S.R., CIT –DR

Section 143(2)Section 24Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.982/Bang/2019 : Asst.Year 2014-2015 M/s.Embassy Knowledge The Assistant Commissioner Infrastructure Projects Pvt.Ltd. of Income-tax, Circle 2(1)(2) v. Bangalore. 1st Floor, Embassy Point 150 Infantry Road Bangalure – 560 001. PAN : AABCE7567Q. (Appellant) (Respondent) Appellant by : Sri.Sandeep Chalapathy, CA Respondent by : Sri.Sanjay Kumar S.R., CIT –DR Date of Pronouncement : 15.06.2022 Date of Hearing : 14.06.2022 O R D E R Per George George K, JM : This appeal at the instance…

ACIT, Circle-7(1), New Delhi vs. Dlf Commercial Developers Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 9227/DEL/2019[2008-09]Status: DisposedITAT Delhi17 Nov 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri J.K. Mishra, CIT-D.R

Section 143Section 143(3)Section 263Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.2503 & 4435/DEL/2013 Assessment Years 2009-10 & 2010-11 DCIT, v. DLF Commercial Developers Central Circle-10(1), Ltd., New Delhi. 9th Floor, DLF Centre, Sansad Marg, New Delhi. TAN/PAN: AABCD4619C (Appellant) (Respondent) I.T.A. No.168/DEL/2016 Assessment Year 2011-12 DCIT, v. DLF Commercial Developers Circle-7(1), Ltd., New Delhi. 9th Floor, DLF Centre, Sansad Marg, New Delhi. TAN/PAN: AABCD4619C (Appellant) (Respondent) I.T.A. No.9227/DEL/2019 Assessme…