CIT v. Lokhandwala Constructions Industries Ltd. (131 Taxmann 810)

PR. CIT -3 vs. DLF LTD.(FOMERLY KNOWN AS DLF UNIVERSAL LTD.

ITA/926/2016HC Delhi06 Mar 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

…ITA 926/2016 & ITA 928/2016 Page 1 of 20 $~8 & 9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 926/2016 PR. CIT -3 .....Appellant Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Achrya and Ms. Priya Sarkar, JSCs and Mr. Utkarsh Tiwari, Adv. versus DLF LTD. (FOMERLY KNOWN AS DLF UNIVERSAL LTD. .....Respondent Through: Ms. Kavita Jha, Sr. Adv. wtih Mr. Akash Shukla and Mr. Aditya Bali, Advs. 9 + ITA 928/2016 PR. CIT -3 .....Appellant Through: Mr. Sunil Agarwal,…

PR. CIT -3 vs. DLF LTD. (FORMERLY KNOWN AS DLF UNIVERSAL LTD.)

ITA/928/2016HC Delhi06 Mar 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

…ITA 926/2016 & ITA 928/2016 Page 1 of 20 $~8 & 9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 926/2016 PR. CIT -3 .....Appellant Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Achrya and Ms. Priya Sarkar, JSCs and Mr. Utkarsh Tiwari, Adv. versus DLF LTD. (FOMERLY KNOWN AS DLF UNIVERSAL LTD. .....Respondent Through: Ms. Kavita Jha, Sr. Adv. wtih Mr. Akash Shukla and Mr. Aditya Bali, Advs. 9 + ITA 928/2016 PR. CIT -3 .....Appellant Through: Mr. Sunil Agarwal,…

RIGHT CHANNEL CONSTRUCTIONS PVT LTD,MUMBAI vs. DY.COMMISSIONER OF INCOME TAX, CIRCLE-13(3)(1),, MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 3507/MUM/2024[2016-17]Status: DisposedITAT Mumbai14 Nov 2024AY 2016-17

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhanassessment Year : 2016-17 Right Channel Constructions Dy. Commissioner Of Income Tax, Pvt. Ltd., Circle–13(3)(1), 202, Sakhi Apartment, Vs. Aayakar Bhavan, Near Dheeraj Residency, Maharshi Karve Road, M.G.Road, Kandivali (West), Mumbai. Mumbai Pan : Aaecr2174D (Appellant) (Respondent)

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Smt. Mahita Nair, Sr.DR

Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year : 2016-17 Right Channel constructions Dy. Commissioner of Income Tax, Pvt. Ltd., Circle–13(3)(1), 202, Sakhi Apartment, vs. Aayakar Bhavan, Near Dheeraj Residency, Maharshi Karve Road, M.G.Road, Kandivali (West), Mumbai. Mumbai PAN : AAECR2174D (Appellant) (Respondent) Assessee by : Shri Prakash Jhunjhunwala Revenue by : Smt. Mahita Nair, Sr.DR Date of Hearing : 28/08/2024 Date of Pronouncement : 14/11/2024 PER B.R. BASKARAN, A.M : The assesse…

ADD. CIT SPL RANGE--3, NEW DELHI vs. DLF LTD, NEW DELHI

ITA 5919/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Jul 2023AY 2016-17

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No.5978/Del/2017, A.Y. 2014-15 Ita No.2238/Del/2019, A.Y. 2015-16 Ita No.5919/Del/2019, A.Y. 2016-17

Section 143(3)Section 14ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5978/Del/2017, A.Y. 2014-15 ITA No.2238/Del/2019, A.Y. 2015-16 ITA No.5919/Del/2019, A.Y. 2016-17 Addl. CIT, Vs. DLF Limited Special Range-03, DLF Centre, Sansad Marg, New Delhi New Delhi-110001 PAN No. AAACD3494N (APPELLANT) (RESPONDENT) Assessee by Sh. R.S.Singhvi, CA and Sh. Satyajeet Goel, CA Revenue by Sh. T. James Singson, CIT, DR Date of hearing: 11.07.2023 Date of Pronouncement: 19.07.2023 ORDER PER ANUBHAV SHARMA, JM: These three appea…

ADD. CIT SPL RANGE--3, NEW DELHI vs. DLF LTD, NEW DELHI

ITA 2238/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jul 2023AY 2015-16

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No.5978/Del/2017, A.Y. 2014-15 Ita No.2238/Del/2019, A.Y. 2015-16 Ita No.5919/Del/2019, A.Y. 2016-17

Section 143(3)Section 14ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5978/Del/2017, A.Y. 2014-15 ITA No.2238/Del/2019, A.Y. 2015-16 ITA No.5919/Del/2019, A.Y. 2016-17 Addl. CIT, Vs. DLF Limited Special Range-03, DLF Centre, Sansad Marg, New Delhi New Delhi-110001 PAN No. AAACD3494N (APPELLANT) (RESPONDENT) Assessee by Sh. R.S.Singhvi, CA and Sh. Satyajeet Goel, CA Revenue by Sh. T. James Singson, CIT, DR Date of hearing: 11.07.2023 Date of Pronouncement: 19.07.2023 ORDER PER ANUBHAV SHARMA, JM: These three appea…

ADDL. CIT, SPECIAL RANGE- 03, NEW DELHI vs. DLF LTD., NEW DELHI

ITA 5978/DEL/2017[2014-15]Status: DisposedITAT Delhi19 Jul 2023AY 2014-15

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No.5978/Del/2017, A.Y. 2014-15 Ita No.2238/Del/2019, A.Y. 2015-16 Ita No.5919/Del/2019, A.Y. 2016-17

Section 143(3)Section 14ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5978/Del/2017, A.Y. 2014-15 ITA No.2238/Del/2019, A.Y. 2015-16 ITA No.5919/Del/2019, A.Y. 2016-17 Addl. CIT, Vs. DLF Limited Special Range-03, DLF Centre, Sansad Marg, New Delhi New Delhi-110001 PAN No. AAACD3494N (APPELLANT) (RESPONDENT) Assessee by Sh. R.S.Singhvi, CA and Sh. Satyajeet Goel, CA Revenue by Sh. T. James Singson, CIT, DR Date of hearing: 11.07.2023 Date of Pronouncement: 19.07.2023 ORDER PER ANUBHAV SHARMA, JM: These three appea…

MACROTECH DEVELOPERS LTD.(SUCCESSOR TO BELLISSIMO CROWN BUILDMART PVT LTD.,,MUMBAI vs. DCIT CENTRAL CIRCLE 7(3), MUMBAI

The appeal is allowed

ITA 2266/MUM/2022[2017-18]Status: DisposedITAT Mumbai17 Apr 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Manoj Kumar, CIT DR

Section 115JSection 14ASection 928Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA Nos. 2266 & 2239/Mum/2022 (Assessment Years: 2017-18 & 2018-19) Macrotech Developers Ltd. (MDL) DCIT-7(3), 412, Floor-4, 17G, Room No.655, 6th Floor, Vardhaman Chamber, Cawasji Patel Road, Aaykar Bhavan, M.K. Road, Vs. Horniman Circle, Fort, Mumbai-400 020 Mumbai-400 001 (Appellant) (Respondent) PAN No. AAACL1490J Assessee by : Shri Vijay Mehta, AR Revenue by : Shri Manoj Kumar, CIT DR Date of hearing: 18.01.2023 Date of pronouncement : 17.04.2023 O R D E R PER PRASHANT MAHARISHI, AM:…

MACROTECH DEVELOPRS LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 7(3), MUMBAI

The appeal is allowed

ITA 2239/MUM/2022[2018-19]Status: DisposedITAT Mumbai17 Apr 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Manoj Kumar, CIT DR

Section 115JSection 14ASection 928Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA Nos. 2266 & 2239/Mum/2022 (Assessment Years: 2017-18 & 2018-19) Macrotech Developers Ltd. (MDL) DCIT-7(3), 412, Floor-4, 17G, Room No.655, 6th Floor, Vardhaman Chamber, Cawasji Patel Road, Aaykar Bhavan, M.K. Road, Vs. Horniman Circle, Fort, Mumbai-400 020 Mumbai-400 001 (Appellant) (Respondent) PAN No. AAACL1490J Assessee by : Shri Vijay Mehta, AR Revenue by : Shri Manoj Kumar, CIT DR Date of hearing: 18.01.2023 Date of pronouncement : 17.04.2023 O R D E R PER PRASHANT MAHARISHI, AM:…

ACIT, CIRCLE-3(1)(2), MUMBAI vs. FRONTLINE REALTY PVT. LTD, MUMBAI

In the result, the appeal filed by the Revenue in ITA No

ITA 7472/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Feb 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Vranda U Matkarni

Section 143(3)Section 263Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 7472 & 7473/Mum/2018 (Assessment Years: 2014-15 & 2015-16) ACIT, Circle-3(1)(2) M/s. Frontline Realty Pvt. Ltd. Room No. 607, 6th Floor, Aayakar 16th Floor, Lodha Supremus, Vs. Bhavan, M. K. Road, Senapati Bapat Marg, Nariman Point, Mumbai-400 020 Mumbai-400 021 PAN/GIR No. AABCF 0695 A (Appellant) : (Respondent) : Shri Atul T. Suraiya/Snehal Negandhi Assessee by Revenue by : Shri Vranda U Matkarni : 10.01.2023 Date of Hearing Date of Pronouncement : 24.02.2023 O R D E R Per Kavitha Raj…

ACIT -893) (1) , MUMBAI vs. M/S. TRIPLE SECURITIES PVT. LTD, MUMBAI

ITA 2270/MUM/2021[2016-17]Status: DisposedITAT Mumbai20 Dec 2022AY 2016-17

For Appellant: Shri Nitesh JoshiFor Respondent: Ms. Samruddhi Hande

Section 143(3)Section 36Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI M. BALAGANESH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Assistant Commissioner of Income Tax- 8(3)(1), Mumbai, Aaykar Bhavan, Room No. 615, M.K. Road, New Marine Lines, Mumbai - 400020 …………… Appellant Vs Triple Securities Pvt. Ltd., 3rd Floor, 33 Huges N S Patkar Marg, Grant Road, Mumbai - 400007 [PAN: AABCT2752J] ……………. Respondent Appearances For the Assessee/Department : Ms. Samruddhi Hande For the Respondent/Assessee : Shri Nitesh Joshi Date of conclusion of hearing : 23.09.2022 Date of pronouncement of order : 20.12.2022 O R D E R Pe…

MACROTECH DEVELOPERS LTD.(SUCCESSOR TO LODHA IMPRESSION REAL ESTATE P. LTD.),MUMBAI vs. DY CIT CENTRAL RANGE-7(3), MUMBAI

In the result, appeal by the assessee is allowed

ITA 527/MUM/2021[2016-17]Status: DisposedITAT Mumbai09 Nov 2022AY 2016-17

Bench: Shri G. S. Pannu & Shri Vikas Awasthyआअसं. 527/मुं/2021 (िन.व. 2016-17) Macrotech Developers Ltd. (Successor To Lodha Impression Real Estate Private Limited,) 412, Floor -4, 17G Vardhaman Chamber, Cawasji Patel Road,Horniman Circle. Fort, Mumbai – 400 001 Pan: Aaacl-1490-J ...... अपीलाथ" /Appellant बनाम Vs. Dcit, Central Range – 7(3), Room No.655, 6Th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Neeraj Seth "ितवादी "ारा/Respondent By : Dr. Mahesh Akhade सुनवाई की ितिथ/ Date Of Hearing : 11/08/2022 घोषणा की ितिथ/ Date Of Pronouncement : 09/11/2022 आदेश/ Order

For Appellant: Shri Neeraj SethFor Respondent: Dr. Mahesh Akhade

Section 14ASection 36(1)(iii)

…आयकर अपीलीय अिधकरण मुंबई पीठ “ बी”, मुंबई "ी जी. एस. प"ू,अ"" एवं "ी िवकास अव"थी, "ाियक सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 527/मुं/2021 (िन.व. 2016-17) Macrotech Developers Ltd. (Successor to Lodha Impression Real Estate Private Limited,) 412, Floor -4, 17G Vardhaman Chamber, Cawasji Patel Road,Horniman Circle. Fort, Mumbai – 400 001 PAN: AAACL-1490-J ...... अपीलाथ" /Appellant बनाम Vs. DCIT, Central Range – 7(3), Room No.655, 6th Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... "ितवादी/Resp…

DCIT CC 7(3), MUMBAI vs. M/S PALAVA DWELLERS PVT. LTD., MUMBAI

In the result, appeal filed by the learned AO is dismissed and appeal of the assessee is allowed

ITA 1594/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 Aug 2022AY 2015-16

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

For Appellant: Mr. Niraj Seth, ARFor Respondent: Mr. Praveen Shekhar, DR

Section 14ASection 36Section 36(1)(iii)Section 80G

…ITA no. 1539 & 1594/Mum/2019 Lodha Developers Ltd; A.Y. 15–16 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM AND SHRI PRASHANT MAHARISHI, AM ITA No. 1539 & 1594/Mum/2019 (Assessment Year 2015–16) Lodha Developers Ltd. The Dy. Commissioner of (successor to Palava Dwellers Income Tax, CC–7(3) Pvt. Ltd) R. no.655, 6 th floor, 412 17–G, Vardhman Vs. Aayakar Bhavan Chambers Cawasji Patel Road MK road, Mumbai-400 020 Horniman Circle Fort, Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCL1117D Assessee by : Mr. Niraj Seth, AR Revenue by : Mr. Praveen Shekhar, DR Date of hearing…

LODHA DEVELOPERS LTD.(SUCCESSOR TO PALAVA DWELLERS PVT. LTD.),MUMBAI vs. DCIT, CC- 7(3), MUMBAI

In the result, appeal filed by the learned AO is dismissed and appeal of the assessee is allowed

ITA 1539/MUM/2019[2015-16]Status: DisposedITAT Mumbai30 Aug 2022AY 2015-16

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

For Appellant: Mr. Niraj Seth, ARFor Respondent: Mr. Praveen Shekhar, DR

Section 14ASection 36Section 36(1)(iii)Section 80G

…ITA no. 1539 & 1594/Mum/2019 Lodha Developers Ltd; A.Y. 15–16 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM AND SHRI PRASHANT MAHARISHI, AM ITA No. 1539 & 1594/Mum/2019 (Assessment Year 2015–16) Lodha Developers Ltd. The Dy. Commissioner of (successor to Palava Dwellers Income Tax, CC–7(3) Pvt. Ltd) R. no.655, 6 th floor, 412 17–G, Vardhman Vs. Aayakar Bhavan Chambers Cawasji Patel Road MK road, Mumbai-400 020 Horniman Circle Fort, Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCL1117D Assessee by : Mr. Niraj Seth, AR Revenue by : Mr. Praveen Shekhar, DR Date of hearing…

LODHA DEVELOPERS LTD(FORMERLY KNOWN AS LODHA DEVELOPERS PRIVATE LIMITED),MUMBAI vs. DCIT CEN CIR 7(3), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 2349/MUM/2018[2014-15]Status: DisposedITAT Mumbai12 May 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Blemacrotech Developers Limited V. Dcit – Central Circle – 7(3) {Erstwhile Lodha Developers Limited} Room No. 655, 6Th Floor 412, 4Th Floor, 17G Vardhaman Chamber Aayakar Bhavan, M.K. Road Cawasji Patel Road, Horniman Circle Mumbai – 400020 Fort, Mumbai - 400001 Pan: Aaacl1490J (Appellant) (Respondent) Dcit – Central Circle – 7(3) V. Macrotech Developers Limited Room No. 655, 6Th Floor {Erstwhile Lodha Developers Limited} 412, 4Th Floor, 17G Vardhaman Chamber Aayakar Bhavan, M.K. Road Cawasji Patel Road, Horniman Circle Mumbai – 400020 Fort, Mumbai - 400001 Pan: Aaacl1490J (Appellant) (Respondent)

For Appellant: Shri Rajan Vora &For Respondent: Shri Sandeep Raj

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER Macrotech Developers Limited v. DCIT – Central Circle – 7(3) {erstwhile Lodha Developers Limited} Room No. 655, 6th Floor 412, 4th Floor, 17G Vardhaman Chamber Aayakar Bhavan, M.K. Road Cawasji Patel Road, Horniman circle Mumbai – 400020 Fort, Mumbai - 400001 PAN: AAACL1490J (Appellant) (Respondent) DCIT – Central Circle – 7(3) v. Macrotech Developers Limited Room No. 655, 6th Floor {erstwhile Lodha Developers Limited} 412, 4th Floor, 17G Vardhaman Ch…

DCIT CC 7(3), MUMBAI vs. M/S COWTOWN LAND DEVELOPMENT PVT. LTD., MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 4053/MUM/2019[2013-14]Status: DisposedITAT Mumbai28 Apr 2022AY 2013-14

Section 143(2)Section 143(3)Section 269SSection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER DCIT, CC – 7(3) Vs. M/s Cowtown Land Room No. 655, 6th Floor Development Pvt Aayakar Bhavan,M.K. Ltd(Now M/s Cowtown Road, Mumbai – 400020 Infotech Services Limited)216, Shah Nahar Industrial Estate, DR. E Moses RoadWork, Mumbai – 400018. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACC4889L Appellant .. Respondent Assessee represented by : Mr.Niraj Sheth.AR Department represented by : Mr.R A Dhyani.DR Date of Hearing 22.02.2022 Date of Pronouncement 26.04.2022 आदेश / O R…

ASSTT. CIT (OSD) - CC -7 (3), MUMBAI vs. M/S. MACROTECH DEVELOPERS LTD. (EARLIER KNOWN AS M/S LODHA DEVELOPERS LTD.), MUMBAI

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

ITA 68/MUM/2019[2015-16]Status: DisposedITAT Mumbai25 Mar 2022AY 2015-16

Bench: S Shri Rifaur Rahamn & Pavan Kumar Gadaledcit – Cc-7(3) Vs. Macrotech Developers Room No. 655, 6Th Ltd (Successor To Floor, Aayakar Bhavan, Bellissimo Crown Mk Road, Mumbai – Buildmart Pvt Ltd) 400020. (Earlier Known As Lodha Crown Build Mart Ltd) 412, 17-G, Vardhaman Chambers, Cp Road, Horniman Circle Fort, Mumbai – 400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacl1490J Appellant .. Respondent Macrotech Developers Vs. Dcit – Cc-7(3) Ltd (Successor To Room No. 655, 6Th Bellissimo Crown Floor, Aayakar Bhavan, Buildmart Pvt Ltd) Mk Road, Mumbai – (Earlier Known As 400020. Lodha Crown Build Mart Ltd) 412, 17-G, Vardhaman Chambers, Cp Road, Horniman Circle Fort, Mumbai – 400001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacl1490J Appellant .. Respondent

Section 143(2)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE S SHRI RIFAUR RAHAMN, ACCOUNTANT MEMBER & PAVAN KUMAR GADALE, JUDICIAL MEMBER DCIT – CC-7(3) Vs. Macrotech Developers Room No. 655, 6th Ltd (Successor to Floor, aayakar Bhavan, Bellissimo Crown MK Road, Mumbai – Buildmart Pvt Ltd) 400020. (Earlier known as Lodha Crown Build Mart Ltd) 412, 17-G, Vardhaman Chambers, CP Road, Horniman Circle Fort, Mumbai – 400001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACL1490J Appellant .. Respondent Macrotech Developers Vs. DCIT – CC-7(3) Ltd (Successor to Room No. 655, 6th Bellissimo Crown Floor, aayakar Bhavan, Bu…

GOPAL DAS ESTATES & HOUSING PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed for

ITA 2576/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Feb 2022AY 2011-12

Bench: Shri G.S.Pannu & Shri Kul Bharat

Section 143(3)Section 14ASection 23

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER ITA Nos.2576/Del/2015 & 2523/Del/2017 [Assessment Years : 2011-12 & 2012-13] Gopal Das Estates & Housing Pvt. Ltd. vs DCIT 16th Floor, Dr. Gopal Das Bhawan, Company Circle 10(1) 28, Barakhamba Road New Delhi New Delhi-110001. PAN-AAACG0072F APPELLANT RESPONDENT [Assessment Year : 2011-12] vs DCIT Gopal Das Estates & Housing Pvt. Ltd. Circle-10(1) 16th Floor, Dr. Gopal Das Bhawan, 28, New Delhi Barakhamba Road, New Delhi PAN-AAACG0072F APPELLANT RESPONDE…

DCIT, NEW DELHI vs. M/S. DLF LTD., NEW DELHI

ITA 4793/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Sept 2020AY 2010-11

Bench: Sh. Prashant Maharishi & Sh. K. N. Chary(Through Video Conferencing) Assessment Year: 2010-11 Dlf Limited Jcit Dlf Centre, (9Th Floor) Vs Range-10 Sansad Marg, 404, C. R. Building New Delhi-110001 New Delhi Pan No.Aaacd3494N (Appellant) (Respondent) Assessment Year: 2010-11 Dcit Vs. Dlf Ltd. Circle –7 (1) Sansad Marg New Delhi New Delhi Pan No. Aaacd3494N (Appellant) (Respondent)

Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year: 2010-11 DLF Limited JCIT DLF Centre, (9th Floor) Vs Range-10 Sansad Marg, 404, C. R. Building New Delhi-110001 New Delhi PAN No.AAACD3494N (APPELLANT) (RESPONDENT) Assessment Year: 2010-11 DCIT Vs. DLF Ltd. Circle –7 (1) Sansad Marg New Delhi New Delhi PAN No. AAACD3494N (APPELLANT) (RESPONDENT) Appellant by Sh. R. S. Singhvi, CA Sh. Satyajeet Goel , CA Respondent by Ms. Nidhi Srivastava, CIT DR Date of hearing: 14/08/2…

DLF LTD.,NEW DELHI vs. JCIT, NEW DELHI

ITA 4187/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Sept 2020AY 2010-11

Bench: Sh. Prashant Maharishi & Sh. K. N. Chary(Through Video Conferencing) Assessment Year: 2010-11 Dlf Limited Jcit Dlf Centre, (9Th Floor) Vs Range-10 Sansad Marg, 404, C. R. Building New Delhi-110001 New Delhi Pan No.Aaacd3494N (Appellant) (Respondent) Assessment Year: 2010-11 Dcit Vs. Dlf Ltd. Circle –7 (1) Sansad Marg New Delhi New Delhi Pan No. Aaacd3494N (Appellant) (Respondent)

Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year: 2010-11 DLF Limited JCIT DLF Centre, (9th Floor) Vs Range-10 Sansad Marg, 404, C. R. Building New Delhi-110001 New Delhi PAN No.AAACD3494N (APPELLANT) (RESPONDENT) Assessment Year: 2010-11 DCIT Vs. DLF Ltd. Circle –7 (1) Sansad Marg New Delhi New Delhi PAN No. AAACD3494N (APPELLANT) (RESPONDENT) Appellant by Sh. R. S. Singhvi, CA Sh. Satyajeet Goel , CA Respondent by Ms. Nidhi Srivastava, CIT DR Date of hearing: 14/08/2…

DCIT, NEW DELHI vs. M/S. DLF LTD., NEW DELHI

ITA 4436/DEL/2013[2009-10]Status: DisposedITAT Delhi10 Sept 2020AY 2009-10

Bench: Sh. Prashant Maharishi & Sh. K. Narashimha Chary(Through Video Conferencing) Assessment Year: 2009-10 Dlf Limited Addl. Cit Dlf Centre, (9Th Floor) Vs Range-10 Sansad Marg, 404, C. R. Building New Delhi-110001 New Delhi Pan No.Aaacd3494N (Appellant) (Respondent) Dcit Vs. Dlf Ltd. Circle –7 (1) Sansad Marg New Delhi New Delhi Pan No. Aaacd3494N (Appellant) (Respondent)

Section 14ASection 23(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH „B‟, NEW DELHI BEFORE SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SH. K. NARASHIMHA CHARY, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year: 2009-10 DLF Limited Addl. CIT DLF Centre, (9th Floor) Vs Range-10 Sansad Marg, 404, C. R. Building New Delhi-110001 New Delhi PAN No.AAACD3494N (APPELLANT) (RESPONDENT) DCIT Vs. DLF Ltd. Circle –7 (1) Sansad Marg New Delhi New Delhi PAN No. AAACD3494N (APPELLANT) (RESPONDENT) Appellant by Sh. R. S. Singhvi, CA Sh. Satyajeet, CA Respondent by Ms. Nidhi Srivastava, CIT DR Last Date of hearing: 14/08/2020 Date of P…

CIT v. Lokhandwala Constructions Industries Ltd.

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Issues it is cited on

Judgments citing CIT v. Lokhandwala Constructions Industries Ltd.

PR. CIT -3 vs. DLF LTD.(FOMERLY KNOWN AS DLF UNIVERSAL LTD.

PR. CIT -3 vs. DLF LTD. (FORMERLY KNOWN AS DLF UNIVERSAL LTD.)

RIGHT CHANNEL CONSTRUCTIONS PVT LTD,MUMBAI vs. DY.COMMISSIONER OF INCOME TAX, CIRCLE-13(3)(1),, MUMBAI

ADD. CIT SPL RANGE--3, NEW DELHI vs. DLF LTD, NEW DELHI

ADD. CIT SPL RANGE--3, NEW DELHI vs. DLF LTD, NEW DELHI

ADDL. CIT, SPECIAL RANGE- 03, NEW DELHI vs. DLF LTD., NEW DELHI

MACROTECH DEVELOPERS LTD.(SUCCESSOR TO BELLISSIMO CROWN BUILDMART PVT LTD.,,MUMBAI vs. DCIT CENTRAL CIRCLE 7(3), MUMBAI

MACROTECH DEVELOPRS LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 7(3), MUMBAI

ACIT, CIRCLE-3(1)(2), MUMBAI vs. FRONTLINE REALTY PVT. LTD, MUMBAI

ACIT -893) (1) , MUMBAI vs. M/S. TRIPLE SECURITIES PVT. LTD, MUMBAI

MACROTECH DEVELOPERS LTD.(SUCCESSOR TO LODHA IMPRESSION REAL ESTATE P. LTD.),MUMBAI vs. DY CIT CENTRAL RANGE-7(3), MUMBAI

DCIT CC 7(3), MUMBAI vs. M/S PALAVA DWELLERS PVT. LTD., MUMBAI

LODHA DEVELOPERS LTD.(SUCCESSOR TO PALAVA DWELLERS PVT. LTD.),MUMBAI vs. DCIT, CC- 7(3), MUMBAI

LODHA DEVELOPERS LTD(FORMERLY KNOWN AS LODHA DEVELOPERS PRIVATE LIMITED),MUMBAI vs. DCIT CEN CIR 7(3), MUMBAI

DCIT CC 7(3), MUMBAI vs. M/S COWTOWN LAND DEVELOPMENT PVT. LTD., MUMBAI

ASSTT. CIT (OSD) - CC -7 (3), MUMBAI vs. M/S. MACROTECH DEVELOPERS LTD. (EARLIER KNOWN AS M/S LODHA DEVELOPERS LTD.), MUMBAI

GOPAL DAS ESTATES & HOUSING PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

DCIT, NEW DELHI vs. M/S. DLF LTD., NEW DELHI

DLF LTD.,NEW DELHI vs. JCIT, NEW DELHI

DCIT, NEW DELHI vs. M/S. DLF LTD., NEW DELHI