Cold Storage & Refrigeration Pvt. Ltd. 103 ITR 455 (Del) Ghansham Dass Krishan Chander v. CIT

121 ITR 121High Court1980#12075 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2024.

Issues it is cited on

section 45(2)section 2(47)(v)section 53legal expensessection 53aproject completion methodjoint development agreementsection 2(47)right to receivejdapercentage completion methodsection 57(iii)

Judgments citing Cold Storage & Refrigeration Pvt. Ltd. 103 ITR 455 (Del) Ghansham Dass Krishan Chander v. CIT

M/S. Mahindra Residential Developers Ltd., Kanchipuram vs. ITO, Corporate Ward - 4 (1), Chennai

In the result, the appeals of the assessee for AYs 2012-13, 2013-14

ITA 338/CHNY/2020[2013-14]Status: DisposedITAT Chennai06 Sept 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.870/Chny/2017 िनधा"रणवष"/Assessment Year: 2012-13 & आयकर अपील सं./Ita Nos.338 & 339/Chny/2020 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

For Appellant: Mr.Raghavan-For Respondent: Shri A. Sasikumar, CIT
Section 10ASection 143(2)Section 143(3)Section 80

…ransfer'." 17. There can be no doubt therefore, that we cannot give any restricted meaning to the word "transfer" in s. 2(47). 18. The learned counsel also referred to a decision of the Andhra Pradesh High Court in Ghanshyamadas Kishan Chander v. CIT [1980] 121 ITR 121. In that case, the equity of redemption was brought to sale in execution of a money decree against the owner of the equity of redemption. The contention of the assessee, who was the owner of the equity of redemption, was that the value of the equity of redemption would be the total mortgage money plus interest due and as such there would be no ca…

M/S. S P R Developers Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

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

ITA 297/BANG/2020[2008-09]Status: DisposedITAT Bangalore09 Feb 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L Bharath, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 153A

…s in which the constructed property was sold by the assessee or retained for self-use and corresponding business income was offered .-Vania Silk Mills (P) Ltd. vs. CIT (1991) 98 CTR (SC) 153 : (1991) 191 ITR 647 (SC),Ghanshyamdas Kishan Chander vs. CIT (1980) 121 ITR 121 (AP), Alapati Venkataramiah vs. CIT (1965) 57 ITR 185 (SC), Octavius Steel & Co. Ltd. vs. Asstt. CIT (2003) 78 TTJ 170 (Kol)(SB) : (2002) 83 ITD 87 (Kol)(SB) and Dy. CIT vs. Crest Hotels Ltd. (2002) 75 TTJ (Mumbai) 771 : (2001) 78 ITD 213 (Mumbai) relied on.” ITA No.295, 296 & 297/Bang/2020 Page 16 of 27 (ii) B.L Subbaraya Vs. DCIT, 9 SOT 297…

M/S. S P R Developers Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

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

ITA 296/BANG/2020[2007-08]Status: DisposedITAT Bangalore09 Feb 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L Bharath, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 153A

…s in which the constructed property was sold by the assessee or retained for self-use and corresponding business income was offered .-Vania Silk Mills (P) Ltd. vs. CIT (1991) 98 CTR (SC) 153 : (1991) 191 ITR 647 (SC),Ghanshyamdas Kishan Chander vs. CIT (1980) 121 ITR 121 (AP), Alapati Venkataramiah vs. CIT (1965) 57 ITR 185 (SC), Octavius Steel & Co. Ltd. vs. Asstt. CIT (2003) 78 TTJ 170 (Kol)(SB) : (2002) 83 ITD 87 (Kol)(SB) and Dy. CIT vs. Crest Hotels Ltd. (2002) 75 TTJ (Mumbai) 771 : (2001) 78 ITD 213 (Mumbai) relied on.” ITA No.295, 296 & 297/Bang/2020 Page 16 of 27 (ii) B.L Subbaraya Vs. DCIT, 9 SOT 297…

M/S. S P R Developers Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

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

ITA 295/BANG/2020[2006-07]Status: DisposedITAT Bangalore09 Feb 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L Bharath, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 153A

…s in which the constructed property was sold by the assessee or retained for self-use and corresponding business income was offered .-Vania Silk Mills (P) Ltd. vs. CIT (1991) 98 CTR (SC) 153 : (1991) 191 ITR 647 (SC),Ghanshyamdas Kishan Chander vs. CIT (1980) 121 ITR 121 (AP), Alapati Venkataramiah vs. CIT (1965) 57 ITR 185 (SC), Octavius Steel & Co. Ltd. vs. Asstt. CIT (2003) 78 TTJ 170 (Kol)(SB) : (2002) 83 ITD 87 (Kol)(SB) and Dy. CIT vs. Crest Hotels Ltd. (2002) 75 TTJ (Mumbai) 771 : (2001) 78 ITD 213 (Mumbai) relied on.” ITA No.295, 296 & 297/Bang/2020 Page 16 of 27 (ii) B.L Subbaraya Vs. DCIT, 9 SOT 297…

Pyramid Realtors Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2057/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…at an earlier date. Such law was held in the following cases: Alapati Venkata Ramaya vs. CIT 57 ITR 185 (SC) CIT vs. Meatles Ltd. 84 ITR 37 (SC) CIT vs. Hindustan Cold Storage & Refrigeration Pvt. Ltd. 103 ITR 455 (Del) Ghansham Dass Krishan Chander vs. CIT 121 ITR 121 (AP) Ld. Counsel of the assessee further stated that now after amendment made in the Registration Act by the Amendment Act, 2001 by way of insertion of Section 17(1A) of the Registration Act, same position again prevails and such law has been declared by the Hon’ble Supreme Court in the case of Balbir Singh Maini (supra). 32 ITA.Nos.2053, 2054,…

Saga Developers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2056/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…at an earlier date. Such law was held in the following cases: Alapati Venkata Ramaya vs. CIT 57 ITR 185 (SC) CIT vs. Meatles Ltd. 84 ITR 37 (SC) CIT vs. Hindustan Cold Storage & Refrigeration Pvt. Ltd. 103 ITR 455 (Del) Ghansham Dass Krishan Chander vs. CIT 121 ITR 121 (AP) Ld. Counsel of the assessee further stated that now after amendment made in the Registration Act by the Amendment Act, 2001 by way of insertion of Section 17(1A) of the Registration Act, same position again prevails and such law has been declared by the Hon’ble Supreme Court in the case of Balbir Singh Maini (supra). 32 ITA.Nos.2053, 2054,…

Saamag Construction Ltd., New Delhi vs. ACIT, New Delhi

ITA 2054/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…at an earlier date. Such law was held in the following cases: Alapati Venkata Ramaya vs. CIT 57 ITR 185 (SC) CIT vs. Meatles Ltd. 84 ITR 37 (SC) CIT vs. Hindustan Cold Storage & Refrigeration Pvt. Ltd. 103 ITR 455 (Del) Ghansham Dass Krishan Chander vs. CIT 121 ITR 121 (AP) Ld. Counsel of the assessee further stated that now after amendment made in the Registration Act by the Amendment Act, 2001 by way of insertion of Section 17(1A) of the Registration Act, same position again prevails and such law has been declared by the Hon’ble Supreme Court in the case of Balbir Singh Maini (supra). 32 ITA.Nos.2053, 2054,…

Saamag Developers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2053/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…at an earlier date. Such law was held in the following cases: Alapati Venkata Ramaya vs. CIT 57 ITR 185 (SC) CIT vs. Meatles Ltd. 84 ITR 37 (SC) CIT vs. Hindustan Cold Storage & Refrigeration Pvt. Ltd. 103 ITR 455 (Del) Ghansham Dass Krishan Chander vs. CIT 121 ITR 121 (AP) Ld. Counsel of the assessee further stated that now after amendment made in the Registration Act by the Amendment Act, 2001 by way of insertion of Section 17(1A) of the Registration Act, same position again prevails and such law has been declared by the Hon’ble Supreme Court in the case of Balbir Singh Maini (supra). 32 ITA.Nos.2053, 2054,…

Cold Storage & Refrigeration Pvt. Ltd. 103 ITR 455 (Del) Ghansham Dass Krishan Chander v. CIT (121 ITR 121) — Cited in 8 Judgments | BharatTax