DCIT v. Brigade Enterprises Pvt. Ltd. (Banglore ITAT)

14 DTR 371Reported decision#19076 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Judgments citing DCIT v. Brigade Enterprises Pvt. Ltd. (Banglore ITAT)

Om Sawmi Smaran Developers P. Ltd, Mumbai vs. ITO 8(2)(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6916/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Apr 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

Section 143(3)

…iii. CIT vs. Brahma Associates 333 ITR 289 (Bombay High Court); iv. D.S. Kulkarni Developers Ltd. vs. ACIT (Pune ITAT) ITA Nos. 1428 & 1429/PN/2008; v. ITO vs. Air Developers (Nagpur ITAT) 25 DTR 287; vi. DCIT vs. Brigade Enterprises Pvt. Ltd. (Banglore ITAT) 14 DTR 371; vii. ACIT vs. Sheth Developers P. Ltd. (Mumbai ITAT) 33 SOT 277; viii. Bengal Ambuja Housing Development Ltd. vs. DCIT (Kolkata ITAT) ITA No. 1595/Kol./2005; ix. Tushar Developers vs. ITO (Pune ITAT) ITA No. 165/PN/2007 and ITA No.94/PN/2008 and x. DCIT vs. Ekta Housing Pvt. Ltd. (Mumbai ITAT) ITA No. 3649/Mum./2009 Page No. | 12 ITA NOs. 6915…

Om Sawmi Smaran Developers P. Ltd, Mumbai vs. ITO 8(2)(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6915/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Apr 2023AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

Section 143(3)

Deputy Commissioner of Income-Tax, Pune vs. M/S. Trinity Developers, Pune

In the result, appeal of Revenue is dismissed

ITA 174/PUN/2016[2012-13]Status: DisposedITAT Pune23 Mar 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.174/Pun/2016 यििाारण वषा / Assessment Year : 2012-13 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 3, Pune …. Vs. M/S. Trinity Developers, A-102, Icc Trade Tower, Senapati Bapat Road, …. प्रत्यथी / Respondent Pune – 411016 Pan: Aabat7830R

For Appellant: Shri Rajeev Kumar, CITFor Respondent: Shri Nikhil Pathak

Section 143(3)Section 80I

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.174/PUN/2016 यििाारण वषा / Assessment Year : 2012-13 The Dy. Commissioner of Income Tax, अऩीऱाथी/Appellant Circle 3, Pune …. Vs. M/s. Trinity Developers, A-102, ICC Trade Tower, Senapati Bapat Road, …. प्रत्यथी / Respondent Pune – 411016 PAN: AABAT7830R अऩीऱाथी की ओर से / Appellant by : Shri Rajeev Kumar, CIT प्रत्यथी की ओर से / Respondent by : Sh…

Asst CIT Cir 21(3), Mumbai vs. Suncity Housing, Mumbai

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

ITA 5183/MUM/2014[2010-11]Status: DisposedITAT Mumbai30 May 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 5183/Mum/2014 ("नधा"रण वष" / Assessment Year : 2010-11)

For Appellant: None

Section 131Section 133ASection 143(3)Section 80Section 801B(10)Section 80I

…approved project consists of eligible and non-eligible flats, deduction u/s. 80IB of the Act has to be restricted to the flats having area less than 1000 square feet:- “a) ITO v. Air Developers, (25 DTR 287 (Nag.) ) b) DCIT v. Brigade Enterprises Pvt. Ltd., (14 DTR 371(Bang.)) c) ACIT v. Sheth Developers P. Ltd., (33 SOT 277 (Mum.)) d) Bengal Ambuja Housing Development Ltd. v DCIT ITA No 1595/ Kol/ 2005 e) Arpanna Development Corp. v. ITO f) SJR Builders v. ACIT,(3 ITR 569 (Mum.) ITA 5183/Mum/2014 11 g) G.V. Corpn. V. ITO, 43 DTR 329 (Mum.) h) CI'T v. Brahma Associates, judgment dated 22.2.2011 (Born.). i) E…