What is (i) Ukhara Estate Zamindaries P. Ltd. v. CIT authority for?

Land premium collected by an assessee is a capital receipt, not taxable as income, especially when received on behalf of the State Government.

How many judgments cite (i) Ukhara Estate Zamindaries P. Ltd. v. CIT?

20 judgments on BharatTax cite (i) Ukhara Estate Zamindaries P. Ltd. v. CIT (120 ITR 549), spanning 2018 to 2019.

(i) Ukhara Estate Zamindaries P. Ltd. v. CIT (120 ITR 549)

Income-Tax Officer vs. Pimpri Chinchwad New Town Development Authority, Pune

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 945/PUN/2014[2005-06]Status: DisposedITAT Pune27 Jun 2019AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

Section 143(3)

…in the agreement to suggest the modality of transfers and renewable after 99 years.” (highlight provided by us) 56. The Hon’ble High Court vide para 35 after relying on the decision of Hon'ble Supreme Court in Ukhara Estate Zamindaries (P.) Ltd. v. CIT (1979) 120 ITR 549 (SC) observed as under:- ―35. The case Ukhara Estate Zamindaries (P.) Ltd. v. CIT (1979) 120 ITR 549/2 Taxman 402 (SC) relied by the appellant, is also distinguishable from the facts of the instant case. In that case, the assessee was himself a lessee who took over the Zamindari Properties of a family for 99 years. The lease items comprised of co…

Income-Tax Officer vs. Pimpri Chinchwad New Town Development Authority, Pune

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 944/PUN/2014[2004-05]Status: DisposedITAT Pune27 Jun 2019AY 2004-05

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

Section 143(3)

…in the agreement to suggest the modality of transfers and renewable after 99 years.” (highlight provided by us) 56. The Hon’ble High Court vide para 35 after relying on the decision of Hon'ble Supreme Court in Ukhara Estate Zamindaries (P.) Ltd. v. CIT (1979) 120 ITR 549 (SC) observed as under:- ―35. The case Ukhara Estate Zamindaries (P.) Ltd. v. CIT (1979) 120 ITR 549/2 Taxman 402 (SC) relied by the appellant, is also distinguishable from the facts of the instant case. In that case, the assessee was himself a lessee who took over the Zamindari Properties of a family for 99 years. The lease items comprised of co…

Pimpri Chinchwad New Town Development Authority, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 932/PUN/2014[2008-09]Status: DisposedITAT Pune27 Jun 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

Section 143(3)

…in the agreement to suggest the modality of transfers and renewable after 99 years.” (highlight provided by us) 56. The Hon’ble High Court vide para 35 after relying on the decision of Hon'ble Supreme Court in Ukhara Estate Zamindaries (P.) Ltd. v. CIT (1979) 120 ITR 549 (SC) observed as under:- ―35. The case Ukhara Estate Zamindaries (P.) Ltd. v. CIT (1979) 120 ITR 549/2 Taxman 402 (SC) relied by the appellant, is also distinguishable from the facts of the instant case. In that case, the assessee was himself a lessee who took over the Zamindari Properties of a family for 99 years. The lease items comprised of co…

Pimpri Chinchwad New Town Development Authority, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 931/PUN/2014[2005-06]Status: DisposedITAT Pune27 Jun 2019AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

Section 143(3)

…in the agreement to suggest the modality of transfers and renewable after 99 years.” (highlight provided by us) 56. The Hon’ble High Court vide para 35 after relying on the decision of Hon'ble Supreme Court in Ukhara Estate Zamindaries (P.) Ltd. v. CIT (1979) 120 ITR 549 (SC) observed as under:- ―35. The case Ukhara Estate Zamindaries (P.) Ltd. v. CIT (1979) 120 ITR 549/2 Taxman 402 (SC) relied by the appellant, is also distinguishable from the facts of the instant case. In that case, the assessee was himself a lessee who took over the Zamindari Properties of a family for 99 years. The lease items comprised of co…

Pimpri Chinchwad New Town Development Authority, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 930/PUN/2014[2004-05]Status: DisposedITAT Pune27 Jun 2019AY 2004-05

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

Section 143(3)

…in the agreement to suggest the modality of transfers and renewable after 99 years.” (highlight provided by us) 56. The Hon’ble High Court vide para 35 after relying on the decision of Hon'ble Supreme Court in Ukhara Estate Zamindaries (P.) Ltd. v. CIT (1979) 120 ITR 549 (SC) observed as under:- ―35. The case Ukhara Estate Zamindaries (P.) Ltd. v. CIT (1979) 120 ITR 549/2 Taxman 402 (SC) relied by the appellant, is also distinguishable from the facts of the instant case. In that case, the assessee was himself a lessee who took over the Zamindari Properties of a family for 99 years. The lease items comprised of co…

Pimpri Chinchwad New Town Development Authority, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 929/PUN/2014[2003-04]Status: DisposedITAT Pune27 Jun 2019AY 2003-04

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

Section 143(3)

…in the agreement to suggest the modality of transfers and renewable after 99 years.” (highlight provided by us) 56. The Hon’ble High Court vide para 35 after relying on the decision of Hon'ble Supreme Court in Ukhara Estate Zamindaries (P.) Ltd. v. CIT (1979) 120 ITR 549 (SC) observed as under:- ―35. The case Ukhara Estate Zamindaries (P.) Ltd. v. CIT (1979) 120 ITR 549/2 Taxman 402 (SC) relied by the appellant, is also distinguishable from the facts of the instant case. In that case, the assessee was himself a lessee who took over the Zamindari Properties of a family for 99 years. The lease items comprised of co…