CIT v. Runwal Developers (P) Ltd.

15 Taxmann.com 196High Court2011#7679 most cited

What is CIT v. Runwal Developers (P) Ltd. authority for?

Maintenance charges received for the promotion and upkeep of a mall are business receipts assessable under the head 'Income from business'. This applies even if part of the premises is sold on an outright sale basis.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Runwal Developers · section 24(b) · section 36(1)(iii) · business income · maintenance charges · mall · common area · promotion · upkeep · business receipts

Sections most often in play

Section 143(3)Section 147Section 148Section 148ASection 151Section 151ASection 24(b)Section 36(1)(iii)

Issues it is cited on

section 2(1a)section 2(31)construction pesection 24(a)section 39transferor companysection 57(iii)section 24(b)house property incomesection 151asection 57section 36(1)(iii)

Judgments citing CIT v. Runwal Developers (P) Ltd.

Pankaj Enterprises, Mumbai vs. Dy. / Asst. Commissioner of Income Tax, Circle 41(1)(1), Mumbai

In the result, the appeal by the assessee is allowed for statistical

ITA 4365/MUM/2025[2014-015]Status: DisposedITAT Mumbai02 Sept 2025AY 2014-015

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri S.L. JainFor Respondent: Mr. Virabhadra S. Mahajan, Sr.DR
Section 142(1)Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.4365/Mum/2025 (Assessment Year : 2014-15) Pankaj Enterprises, 124-A, Gokul Arcade, Subhash Road, Vile Parle (East), Mumbai - 400057 Appellant PAN: AACFP3044K v/s Respondent Deputy Commissioner of Income Tax Circle-41(1)(1), Mumbai Assessee by : Shri S.L. Jain Shri Satish Jain Revenue by : Mr. Virabhadra S. Mahajan, Sr.DR Date of Hearing - 14/08/2025 Date of Order - 02/09/2025 ORDER PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal…

DCIT-CC-5(4), Mumbai vs. Raghuleela Estates Pvt Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed and Cross Objections of the assessee are allowed

ITA 5741/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 May 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 148Section 148ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.5741/Mum/2024 (Assessment Year :2016-17) & DCIT-CC 5 (4), Vs. Raghuleela Estates Pvt. Ltd., Mumbai (Formerly known as Wadhwa Room No.436, 4th Associates and Realtors Pvt. Floor Ltd., Kauilya Bhawan 301, Platina, Plot No.C-59 Bandra Kurla G Block, Bandra Kurla Complex Complex, Bandra East Mumbai- 400 051 Mumbai – 400 098 PAN/GIR No.AAACW5273G (Appellant) .. (Respondent) CO No.285/Mum/2024 (Arising out of ITA No.5740/Mum/2024) (Assessment Year :2013-14) CO No.284/Mum/2024…

DCIT-CC-5(4), Mumbai vs. Raghuleela Estates Pvt Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed and Cross Objections of the assessee are allowed

ITA 5740/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 May 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 148Section 148ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.5741/Mum/2024 (Assessment Year :2016-17) & DCIT-CC 5 (4), Vs. Raghuleela Estates Pvt. Ltd., Mumbai (Formerly known as Wadhwa Room No.436, 4th Associates and Realtors Pvt. Floor Ltd., Kauilya Bhawan 301, Platina, Plot No.C-59 Bandra Kurla G Block, Bandra Kurla Complex Complex, Bandra East Mumbai- 400 051 Mumbai – 400 098 PAN/GIR No.AAACW5273G (Appellant) .. (Respondent) CO No.285/Mum/2024 (Arising out of ITA No.5740/Mum/2024) (Assessment Year :2013-14) CO No.284/Mum/2024…

DCIT -CC-5(4), Mumbai vs. Raghuleela Estate Private Limited, Mumbai

In the result, all the appeals of the Revenue are dismissed and Cross Objections of the assessee are allowed

ITA 5739/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 May 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 148Section 148ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.5741/Mum/2024 (Assessment Year :2016-17) & DCIT-CC 5 (4), Vs. Raghuleela Estates Pvt. Ltd., Mumbai (Formerly known as Wadhwa Room No.436, 4th Associates and Realtors Pvt. Floor Ltd., Kauilya Bhawan 301, Platina, Plot No.C-59 Bandra Kurla G Block, Bandra Kurla Complex Complex, Bandra East Mumbai- 400 051 Mumbai – 400 098 PAN/GIR No.AAACW5273G (Appellant) .. (Respondent) CO No.285/Mum/2024 (Arising out of ITA No.5740/Mum/2024) (Assessment Year :2013-14) CO No.284/Mum/2024…

Deputy Commissioner of Income-Tax, Central Circle-5(4), Mumbai vs. Wadhwagroup Holdings Private Limited, Mumbai

In the result, appeal of the revenue is dismissed and that of the

ITA 2323/MUM/2024[2020-21]Status: DisposedITAT Mumbai28 Feb 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Madhur Agrawal & Shalini R. Jain, A/RsFor Respondent: Shri Dr. Kishor Dhule, CIT D/R
Section 14ASection 14A(1)Section 36Section 36(1)(iii)Section 57

…आयकर अपीलीय अधिकरण INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 1988/Mum/2024 I.T.A. No. 2323/Mum/2024 Assessment Year: 2020-21 Wadhwagroup Holdings Private Limited ACIT - Central Circle -5(4), Mumbai 301, Platina G Block, Plot No. C-59 Bandra Kurla Complex Bandra (East) Maharashtra - 400098 [PAN:AACCV3961G] अपीलार्थी/ (Appellant) Vs प्रर्थ्यी/ (Respondent) I.T.A. No. 2323/Mum/2024 Assessment Year: 2020-21 Deputy Commissioner of Income-Tax, Central Circle - 5(4), Mumbai Vs Wadhwagroup Holding…

Wadhwagroup Holdings Private Limited, Mumbai vs. ACIT, Central Circle 5(4), Mumbai

In the result, appeal of the revenue is dismissed and that of the

ITA 1988/MUM/2024[2020-2021]Status: DisposedITAT Mumbai28 Feb 2025AY 2020-2021

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Madhur Agrawal & Shalini R. Jain, A/RsFor Respondent: Shri Dr. Kishor Dhule, CIT D/R
Section 14ASection 14A(1)Section 36Section 36(1)(iii)Section 57

…आयकर अपीलीय अधिकरण INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 1988/Mum/2024 Assessment Year: 2020-21 Wadhwagroup Holdings Private Limited 301, Platina G Block, Plot No. C-59 Bandra Kurla Complex Bandra (East) Maharashtra - 400098 [PAN:AACCV3961G] अपीलार्थी / (Appellant) Vs ACIT – Central Circle -5(4), Mumbai प्रर्थ्यी / (Respondent) I.T.A. No. 2323/Mum/2024 Assessment Year: 2020-21 Deputy Commissioner of Income-Tax, Central Circle - 5(4), Mumbai Vs Wadhwagroup Holdings Private Limited 3…

M/S Well Wisher Construction Pvt Ltd., Navi Mumbai vs. DCIT Ward 18 (1), New Delhi

In the result, the appeal of the assessee in ITA

ITA 7605/MUM/2019[2010-11]Status: DisposedITAT Mumbai20 Sept 2022AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Rahul Chaudhary

For Appellant: Shri Khushiram JadhwaniFor Respondent: Shri Tushar Mohite, Sr.D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER I.T.As. No.7605 & 7606/MUM/2019 Assessment Years 2009-10 & 2010-11 M/s. Well Wisher Construction v. Dy. Commissioner of Income Pvt. Ltd., Tax, Office No.5 and 6 Shakti Arcade Ward-18(1), Plot No., Sector 19, Vashii Navi New Delhi. Mumbai. TAN/PAN: AAACW3204H (Appellant) (Respondent) Appellant by: Shri Khushiram Jadhwani Respondent by: Shri Tushar Mohite, Sr.D.R. Date of hearing: 17 08 2022 Date of pronouncement: 20 09 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.:…

DCIT Cir. 13(2)(2), Mumbai vs. Sharan Hospitality Pvt. Ltd., Mumbai

In the result, Revenue’s appeal is dismissed

ITA 5867/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Oct 2019AY 2012-13

Bench: S/Shri Saktijit Dey & N K Pradhanassessment Year 2012-13 Deputy Cit 13(2)(2), M/S. Sharan Hospitality Pvt Ltd., Mumbai. Gr. Floor, Gys Infinity, Vs. Paranjpe B Scheme, Subhash Road, Vile Parle (E), Mumbai 400 057. Pan Aagcs8608F (Appellant) (Respondent)

For Appellant: Ms. Vidisha KalraFor Respondent: Ms. Priyanka Jain & Shri Bhavik Desai

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI Before S/Shri Saktijit Dey, Judicial Member & N K Pradhan, Accountant Member Assessment Year 2012-13 Deputy CIT 13(2)(2), M/s. Sharan Hospitality Pvt Ltd., Mumbai. Gr. Floor, GYS Infinity, Vs. Paranjpe B Scheme, Subhash Road, Vile Parle (E), Mumbai 400 057. PAN AAGCS8608F (Appellant) (Respondent) Appellant By : Ms. Vidisha Kalra Respondent By : Ms. Priyanka Jain & Shri Bhavik Desai. Date of Hearing :05.08.2019 Date of Pronouncement : 11.10.2019 O R D E R Per Saktijit Dey, Judicial Member: This is an appeal by the Revenue against order, dated 18…

Asiatic Stores & Soda Fountain, Mumbai vs. ITO 17(1)(2), Mumbai

In the result, both appeals filed by the assessee are allowed

ITA 6757/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Apr 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri G. Manjunatha

Section 143(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI Before Shri MAHAVIR SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA Nos.6757/Mum/2017 Assessment Year: 2012-13 Assessment Year: 2013-14 Asiatic Stores & Soda Fountain ITO-17(1)(2), 73, Industrial Assurance 1st Floor, Room No.116, बनाम/ Building, Veer Nariman Road, Aayakar Bhavan, Vs. Churchgate, M. K. Road, Mumbai-400020 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAAFA8467D "नधा"रती क" ओर से / Assessee by Shri Sanjay Kapadia राज"व क" ओर से / Revenue by Ms. Harkam…

Asiatic Stores & Soda Fountain, Mumbai vs. ITO 12(3)(3)

In the result, appeal for the Assessment Year 2006-07 is also partly allowed

ITA 398/MUM/2017[2010-11]Status: DisposedITAT Mumbai27 Sept 2017AY 2010-11

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Sanjay KapadiaFor Respondent: Shri V. Justin
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NOS. 394, 395 & : A.Ys : 2006-07, 2007-08 398/MUM/2017 & 2010-11 Asiatic Stores & Soda Fountain Vs. ITO-12(3)(3), 73, Industrial Assurance Bldg., Mumbai Veer Nariman Road, Churchgate, (Respondent) Mumbai 400 020 (Appellant) PAN : AAAFA8467D ITA NOS. 396 & 397/MUM/2017 : A.Ys : 2008-09 & 2009-10 Asiatic Stores & Soda Fountain Vs. ITO-17(1)(2), 73, Industrial Assurance Bldg., Mumbai Veer Nariman Road, Churchgate, (Respondent) Mumbai 400 020 (Appellant) PAN : AAAFA846…

Asiatic Stores & Soda Fountain, Mumbai vs. ITO 17(1)(2)

In the result, appeal for the Assessment Year 2006-07 is also partly allowed

ITA 397/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Sept 2017AY 2009-10

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Sanjay KapadiaFor Respondent: Shri V. Justin
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NOS. 394, 395 & : A.Ys : 2006-07, 2007-08 398/MUM/2017 & 2010-11 Asiatic Stores & Soda Fountain Vs. ITO-12(3)(3), 73, Industrial Assurance Bldg., Mumbai Veer Nariman Road, Churchgate, (Respondent) Mumbai 400 020 (Appellant) PAN : AAAFA8467D ITA NOS. 396 & 397/MUM/2017 : A.Ys : 2008-09 & 2009-10 Asiatic Stores & Soda Fountain Vs. ITO-17(1)(2), 73, Industrial Assurance Bldg., Mumbai Veer Nariman Road, Churchgate, (Respondent) Mumbai 400 020 (Appellant) PAN : AAAFA846…

Asiatic Stores & Soda Fountain, Mumbai vs. ITO 17(1)(2)

In the result, appeal for the Assessment Year 2006-07 is also partly allowed

ITA 396/MUM/2017[2008-09]Status: DisposedITAT Mumbai27 Sept 2017AY 2008-09

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Sanjay KapadiaFor Respondent: Shri V. Justin
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NOS. 394, 395 & : A.Ys : 2006-07, 2007-08 398/MUM/2017 & 2010-11 Asiatic Stores & Soda Fountain Vs. ITO-12(3)(3), 73, Industrial Assurance Bldg., Mumbai Veer Nariman Road, Churchgate, (Respondent) Mumbai 400 020 (Appellant) PAN : AAAFA8467D ITA NOS. 396 & 397/MUM/2017 : A.Ys : 2008-09 & 2009-10 Asiatic Stores & Soda Fountain Vs. ITO-17(1)(2), 73, Industrial Assurance Bldg., Mumbai Veer Nariman Road, Churchgate, (Respondent) Mumbai 400 020 (Appellant) PAN : AAAFA846…

Asiatic Stores & Soda Fountain, Mumbai vs. ITO 17(1)(2)

In the result, appeal for the Assessment Year 2006-07 is also partly allowed

ITA 395/MUM/2017[2007-08]Status: DisposedITAT Mumbai27 Sept 2017AY 2007-08

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Sanjay KapadiaFor Respondent: Shri V. Justin
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NOS. 394, 395 & : A.Ys : 2006-07, 2007-08 398/MUM/2017 & 2010-11 Asiatic Stores & Soda Fountain Vs. ITO-12(3)(3), 73, Industrial Assurance Bldg., Mumbai Veer Nariman Road, Churchgate, (Respondent) Mumbai 400 020 (Appellant) PAN : AAAFA8467D ITA NOS. 396 & 397/MUM/2017 : A.Ys : 2008-09 & 2009-10 Asiatic Stores & Soda Fountain Vs. ITO-17(1)(2), 73, Industrial Assurance Bldg., Mumbai Veer Nariman Road, Churchgate, (Respondent) Mumbai 400 020 (Appellant) PAN : AAAFA846…

Asiatic Stores & Soda Fountain, Mumbai vs. ITO 12(3)(3)

In the result, appeal for the Assessment Year 2006-07 is also partly allowed

ITA 394/MUM/2017[2006-07]Status: DisposedITAT Mumbai27 Sept 2017AY 2006-07

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Sanjay KapadiaFor Respondent: Shri V. Justin
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NOS. 394, 395 & : A.Ys : 2006-07, 2007-08 398/MUM/2017 & 2010-11 Asiatic Stores & Soda Fountain Vs. ITO-12(3)(3), 73, Industrial Assurance Bldg., Mumbai Veer Nariman Road, Churchgate, (Respondent) Mumbai 400 020 (Appellant) PAN : AAAFA8467D ITA NOS. 396 & 397/MUM/2017 : A.Ys : 2008-09 & 2009-10 Asiatic Stores & Soda Fountain Vs. ITO-17(1)(2), 73, Industrial Assurance Bldg., Mumbai Veer Nariman Road, Churchgate, (Respondent) Mumbai 400 020 (Appellant) PAN : AAAFA846…