FSI (i) CIT v. Moon Star Developes

367 ITR 62High Court2014#24687 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2019.

Judgments citing FSI (i) CIT v. Moon Star Developes

M/S. S.G. Enterprises, New Delhi vs. ACIT, New Delhi

ITA 275/DEL/2012[2008-09]Status: DisposedITAT Delhi01 Oct 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri N.K. Bansal, Senior DR
Section 40ASection 40A(3)Section 69

…n’ble High Court of Madras in Natesan Krishnamurthy vs. ITO (2019) 103 taxmann.com 342 (Madras), Hon’ble High Court of Bombay in Madhav Govind Dhulshete vs. ITO (2018) 99 taxmann.com 56 (Bombay) & Hon’ble High Court of Kerala in MRS Roadways vs. CIT (2014) 367 ITR 62 and decisions of coordinate Benches of the Tribunal in Prathamik Krishi Pattin Sahakari Bank Ltd. vs. ITO (2015) 55 taxmann.com 412 (Panaji-Trib.) & International Ships Stores Supplies vs. JCIT (2017) 162 ITD 73 (Mumbai – Trib.). 9. Hon’ble High Court of Rajasthan in case of Smt. Harshila Chordia (supra) relied upon by the ld. AR for the ass…

M/S. Pratham Developers, Vadodara vs. The Dy. Commissioner of Income Tax, Central Circle-1(2), Baroda

ITA 3086/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2010-11
For Appellant: Shri Milind Mehta, A.RFor Respondent: Shri H.V. Gurjar, CIT-D.R
Section 143(2)Section 801Section 80I

…ase of Radhe Developers & Ors. (supra), I.T.A Nos.2000/Ahd/2014 1533,2673,2769/Ahd/2015,3086/Ahd/2016,283/Ahd/2017,2192&CO158/Ahd/2015 Page 11 ACIT vs. M/s. Pratham Developers Hon'ble High Court of Gujarat in the case of CIT-1 V. Moon Star Developers [2014] 367 ITR 621 (Guj.) have considered the decision of Radhe Developers & Ors. (supra) and have given the following findings: "..... However, in cases where the utilization of FSI is way short of the permissible area of construction, looking to the scheme of Section 80IB(10) of the Act and the purpose of granting deduction on the income from development of housi…

The ACIT, Circle-2(2), Baroda vs. M/S. Pratham Developers, Baroda

ITA 2000/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2010-11
For Appellant: Shri Milind Mehta, A.RFor Respondent: Shri H.V. Gurjar, CIT-D.R
Section 143(2)Section 801Section 80I

…ase of Radhe Developers & Ors. (supra), I.T.A Nos.2000/Ahd/2014 1533,2673,2769/Ahd/2015,3086/Ahd/2016,283/Ahd/2017,2192&CO158/Ahd/2015 Page 11 ACIT vs. M/s. Pratham Developers Hon'ble High Court of Gujarat in the case of CIT-1 V. Moon Star Developers [2014] 367 ITR 621 (Guj.) have considered the decision of Radhe Developers & Ors. (supra) and have given the following findings: "..... However, in cases where the utilization of FSI is way short of the permissible area of construction, looking to the scheme of Section 80IB(10) of the Act and the purpose of granting deduction on the income from development of housi…

FSI (i) CIT v. Moon Star Developes (367 ITR 62) — Cited in 3 Judgments | BharatTax