Hoshiarpur Improvement Trust v. ITO

61 Taxmann.com 162Reported decision#21159 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2022.

Judgments citing Hoshiarpur Improvement Trust v. ITO

Maharashtra Housing & Area Development Authority, Mumbai vs. DDIT (E) 1(1), Mumbai

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

ITA 5701/MUM/2014[2011-12]Status: DisposedITAT Mumbai20 Apr 2022AY 2011-12

Bench: Us:

For Appellant: Shri Nishant Thakkar &For Respondent: Dr. Mahesh Akkhade

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)

…s. Dy. DIT (Exemption)-1(1) “i. Insofar as the decision in the case of Punjab Urban 0evelopment Authority Vs CIT (2006) 103 TTJ 988 (Chandigarh)], is concerned, the same has been considered in a later decision of Hoshiarpur Improvement Trust Vs. ITO Ward, 1 (61 Taxmann.com 162) where m the Hon’ble Tribunal has distinguished the decision the case of PUDA thus “39. As for the decision of the coordinate bench in the case of the. Punjab Urban Development Authority u/s.CIT 1(2006 ) 103 TTJ 988 (Chandigarh), it is a case in which there is no mention about selling the residential units and plots at the price on the bas…

Baroda Cricket Association, Vadodara vs. The Dy. CIT, (Exemption), Circle-2, Ahmedabad

In the result, appeal is allowed

ITA 2675/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad11 Jun 2019AY 2014-15

Section 11Section 11(1)(a)Section 11(2)Section 143(3)Section 2Section 2(15)Section 234BSection 271Section 28

…ITA No. 2675/Ahd/2017 Baroda Cricket Association Vs. DCIT Assessment year: 2014-15 Page 1 of 15 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2014-15 Baroda Cricket Association ............…………......Appellant BCA House, 78, Harbhakti Extension, Race Course Circle, Vadodara-390007 [PAN : AAAAB 1410 E] Vs. Dy. Commissioner of Income-tax (Exemptions) ...........................Respondent Circle-2, Ahmedabad Appearances by: SN Soparkar & Parin Shah, for the Appellant Aparna Agarwal, for the Respondent Date of concluding…

Baroda Cricket Association, Vadodara vs. The Dy. CIT, (Exemption), Circle-2, Ahmedabad

In the result, the appeal is allowed in the terms indicated above

ITA 1373/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad11 Jun 2019AY 2012-13

Section 11Section 11(1)(a)Section 11(1)(d)Section 11(2)Section 143(3)Section 2Section 2(15)Section 28

…ITA No. 1373/Ahd/2017 Baroda Cricket Association Vs. DCIT Assessment year: 2012-13 Page 1 of 17 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2012-13 Baroda Cricket Association ............…………......Appellant BCA House, 78, Harbhakti Extension, Race Course Circle, Vadodara-390007 [PAN : AAAAB 1410 E] Vs. Dy. Commissioner of Income-tax (Exemptions) ...........................Respondent Circle-2, Ahmedabad Appearances by: SN Soparkar & Parin Shah, for the Appellant Aparna Agarwal, for the Respondent Date of concluding…

M/S. Gyan Sagar Society, Indore vs. The DCIT Circle 1(1), Indore

In the result the appeal of the assessee is partly allowed

ITA 643/IND/2014[2010-11]Status: DisposedITAT Indore26 Jul 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 Gyan Sagar Society, Deputy Commissioner Of C/O Mahesh Thahirani, Vs. Income Tax-Circle 1(1), L, Triveni Colony, Indore Indore (Appellant) (Respondent ) Pan No.Akgpj5075N Revenue By Shri K.G. Goyal, Sr. Dr Assessee By Shri Morish Goyal & N.D. Patwa, Advocates Date Of Hearing 17.7.2018 Date Of 26.7.2018 Pronouncement

Section 10(23)(VI)Section 11Section 12Section 12ASection 143(2)Section 143(3)Section 2(15)

…Gyan Sagar Society आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2010-11 Gyan Sagar Society, Deputy Commissioner of C/o Mahesh Thahirani, Vs. Income Tax-Circle 1(1), L, Triveni Colony, Indore Indore (Appellant) (Respondent ) PAN No.AKGPJ5075N Revenue by Shri K.G. Goyal, Sr. DR Assessee by Shri Morish Goyal & N.D. Patwa, Advocates Date of Hearing 17.7.2018 Date of 26.7.2018 Pronouncement O R D E R PER MANISH BORAD, AM. This appeal filed by the assessee pertain…