(i) Viswas Promoters Pvt. Ltd. v. Assistant CIT, Circle I, Madras

29 Taxmann.com 19High Court2013#4235 most cited

What is (i) Viswas Promoters Pvt. Ltd. v. Assistant CIT, Circle I, Madras authority for?

Deduction under section 80-IB(10) is available on a proportionate basis for eligible units, even if some units in a project exceed the prescribed area limits. The entire claim should not be rejected due to partial non-compliance.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Viswas Promoters Pvt. Ltd. v. ACIT · 80IB(10) · proportionate deduction · eligible units · area limits · project · deduction eligibility · section 80IB · housing projects

Sections most often in play

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 80IB(10)

Issues it is cited on

section 80ib(10)section 80ibsection 80isection 80prescribedpersontotal incomeinterestsection 143(3)business

Judgments citing (i) Viswas Promoters Pvt. Ltd. v. Assistant CIT, Circle I, Madras

KOMAL ENTERPRISES,DOMBIVALI vs. ITO, WARD 3(3), KALYAN, KALYAN

In the result, the appeal of the assessee bearing ITA Nos

ITA 4421/MUM/2025[2012-13]Status: DisposedITAT Mumbai30 Jan 2026AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarita No.4421/Mum/2025 (Assessment Year: 2012-13)

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri Hemanshu Joshi (CIT DR)
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 80Section 801B(10)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.4421/Mum/2025 (Assessment year: 2012-13) Komal Enterprises vs ITO Ward 3(3), Kalyan Shop No.6, Mathura, 2nd Floor, Rani Mansion, Murbad Mahatma Phule Road, Road, Kalyan (W), Dist. Thane- Dombivli(W), Dist. Thane, Pin- 421301 421202 PAN:AAJFK5729M APPELLANT RESPONDENT Assessee by : Shri Subodh Ratnaparkhi Respondent by : Shri Hemanshu Joshi (CIT DR) Date of hearing : 22/01/2026 Date of pronouncement : 30/01/2026 O R D E R Per: Anikesh Banerjee (…

KOMAL ENTERPRISES,DOMBIVALI vs. ITO, WARD 3(3), KALYAN, KALYAN

In the result, the appeal of the assessee bearing ITA Nos

ITA 4420/MUM/2025[2011-12]Status: DisposedITAT Mumbai30 Jan 2026AY 2011-12

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokarita No.4421/Mum/2025 (Assessment Year: 2012-13)

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri Hemanshu Joshi (CIT DR)
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 80Section 801B(10)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.4421/Mum/2025 (Assessment year: 2012-13) Komal Enterprises vs ITO Ward 3(3), Kalyan Shop No.6, Mathura, 2nd Floor, Rani Mansion, Murbad Mahatma Phule Road, Road, Kalyan (W), Dist. Thane- Dombivli(W), Dist. Thane, Pin- 421301 421202 PAN:AAJFK5729M APPELLANT RESPONDENT Assessee by : Shri Subodh Ratnaparkhi Respondent by : Shri Hemanshu Joshi (CIT DR) Date of hearing : 22/01/2026 Date of pronouncement : 30/01/2026 O R D E R Per: Anikesh Banerjee (…

SHRI ABHAY DARE,BHOPAL vs. THE ITO 1(1), BHOPAL

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 832/IND/2016[2009-10]Status: DisposedITAT Indore31 Jul 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Abhay Dare Ito-1(1) R-18, Gtb Complex Bhopal New Market, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Adqpd5119C Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2024 Date Of Pronouncement 31.07.2024

Section 801BSection 801B(10)Section 80I

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Shri Abhay Dare ITO-1(1) R-18, GTB Complex Bhopal New Market, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: ADQPD5119C Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.07.2024 Date of Pronouncement 31.07.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the order dated 27.05.2016 of the Commissioner of Income Tax (Appeal), for A.Y.2009-10. 2. None has appeared…

DCIT CENTRAL-CIRCLE-2(4), MUMBAI vs. KEYSTONE REALTORS PRIVATE LIMITED, MUMBAI

In the result, appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 1946/MUM/2022[2007-08]Status: DisposedITAT Mumbai27 Mar 2023AY 2007-08

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132(1)Section 143(2)Section 153A

…1 Kapstone Construction Pvt Ltd ITA 5631/Mum/2014 ITA 2822/Mum/2019 ITA 3003/Mum/2019 ITA 1946/Mum/2022 CO 175/Mum/2018 CO 17/Mum/2023 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) ITA No. 5631/Mum/2014 - A.Y. 2010-11 ITA No. 2822/Mum/2019 - A.Y. 2012-13 ITA No. 1946/Mum/2022 - A.Y. 2007-08 Jt.CIT (OSD), CC-2(4), Mumbai / Deputy vs M/s Keystone Realtors Pvt Ltd, Commissioner of Income-tax, Central 702, Natraj, M.V. Road Junction Circle 2(4), Mumbai, Pratishtha Bhavan, Western Express Highway, Andheri Room No.8…

KEYSTONE REALTORS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 2(4), MUMBAI

In the result, appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 3003/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Mar 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132(1)Section 143(2)Section 153A

…1 Kapstone Construction Pvt Ltd ITA 5631/Mum/2014 ITA 2822/Mum/2019 ITA 3003/Mum/2019 ITA 1946/Mum/2022 CO 175/Mum/2018 CO 17/Mum/2023 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) ITA No. 5631/Mum/2014 - A.Y. 2010-11 ITA No. 2822/Mum/2019 - A.Y. 2012-13 ITA No. 1946/Mum/2022 - A.Y. 2007-08 Jt.CIT (OSD), CC-2(4), Mumbai / Deputy vs M/s Keystone Realtors Pvt Ltd, Commissioner of Income-tax, Central 702, Natraj, M.V. Road Junction Circle 2(4), Mumbai, Pratishtha Bhavan, Western Express Highway, Andheri Room No.8…

JT.COMMISSIONER OF INCOME TAX (OSD) - CENTRAL CIRCLE 2(4), MUMBAI vs. M/S KEYSTONE REALTORS PRIVATE LIMITED, MUMBAI

In the result, appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 2822/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Mar 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132(1)Section 143(2)Section 153A

…1 Kapstone Construction Pvt Ltd ITA 5631/Mum/2014 ITA 2822/Mum/2019 ITA 3003/Mum/2019 ITA 1946/Mum/2022 CO 175/Mum/2018 CO 17/Mum/2023 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) ITA No. 5631/Mum/2014 - A.Y. 2010-11 ITA No. 2822/Mum/2019 - A.Y. 2012-13 ITA No. 1946/Mum/2022 - A.Y. 2007-08 Jt.CIT (OSD), CC-2(4), Mumbai / Deputy vs M/s Keystone Realtors Pvt Ltd, Commissioner of Income-tax, Central 702, Natraj, M.V. Road Junction Circle 2(4), Mumbai, Pratishtha Bhavan, Western Express Highway, Andheri Room No.8…

DCIT CEN CIR 10, MUMBAI vs. KEYSTONE REALTORS P.LTD, MUMBAI

In the result, appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

ITA 5631/MUM/2014[2010-11]Status: DisposedITAT Mumbai27 Mar 2023AY 2010-11

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132(1)Section 143(2)Section 153A

…1 Kapstone Construction Pvt Ltd ITA 5631/Mum/2014 ITA 2822/Mum/2019 ITA 3003/Mum/2019 ITA 1946/Mum/2022 CO 175/Mum/2018 CO 17/Mum/2023 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) ITA No. 5631/Mum/2014 - A.Y. 2010-11 ITA No. 2822/Mum/2019 - A.Y. 2012-13 ITA No. 1946/Mum/2022 - A.Y. 2007-08 Jt.CIT (OSD), CC-2(4), Mumbai / Deputy vs M/s Keystone Realtors Pvt Ltd, Commissioner of Income-tax, Central 702, Natraj, M.V. Road Junction Circle 2(4), Mumbai, Pratishtha Bhavan, Western Express Highway, Andheri Room No.8…

ASST CIT 27(2), NAVI MUMBAI vs. MERIT MAGNUM CONSTRUCTION, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 6657/MUM/2016[2010-11]Status: DisposedITAT Mumbai23 Sept 2022AY 2010-11

Bench: Shri Amit Shukla & Shri Gagan Goyal

For Appellant: Sh. Paresh ShapariaFor Respondent: Sh. Mahiita Nair, CIT-DR
Section 292CSection 68Section 69CSection 801BSection 801B(10)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.6655/Mum/2016 (A.Y. 2011-12) ACIT -27(2), Room No. 420, 4th Floor, Tower No.6, Vashi Railway Station Complex, Vashi, Navi Mumbai-400703. ...... Appellant Vs. M/s Merit Magnum Construction, Samruddhi, Office Floor, Plot No. 157, 18th Road, Nr. Ambedkar Garden, Chembur (East), Mumbai-400703. PAN: AACFV9391F ..... Respondent Appellant by : Sh. Paresh Shaparia Respondent by : Sh. Mahiita Nair, CIT-DR Date of hearing : 28/06/2022 Date of pronouncement : 23/09/2022 ORDE…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 8, PUNE vs. ASWANI DEVELOPERS, PUNE

ITA 576/PUN/2020[201213]Status: DisposedITAT Pune20 Sept 2022

Bench: Shri S.S.Godara & Dr.Dipak P.Ripoteआयकरअपीलसं. / Ita No.576/Pun/2020 िनधा"रण वष" / Assessment Year: 2012-13 The Deputy Commissioner Of M/S. Aswani Developers, Income Tax, Circle-8, Pune Vs Second Floor, S.P. Heights, Mumbai-Pune Road, Kasarwadi, Pune 411 034 Pan : Aarfa0761H Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / It(Ss)A Nos.02 & 03/Pun/2021 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 The Deputy Commissioner Of M/S. Aswani Developers, Income Tax, Vs Second Floor, S.P. Heights, Central Circle-2(2), Pune Mumbai-Pune Road, Kasarwadi, Pune 411 034 Pan : Aarfa0761H Appellant/ Assessee Respondent /Revenue

Section 143(3)Section 153ASection 80I

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR.DIPAK P.RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.576/PUN/2020 िनधा"रण वष" / Assessment Year: 2012-13 The Deputy Commissioner of M/s. Aswani Developers, Income Tax, Circle-8, Pune Vs Second Floor, S.P. Heights, Mumbai-Pune Road, Kasarwadi, Pune 411 034 PAN : AARFA0761H Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / IT(SS)A Nos.02 & 03/PUN/2021 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 The Deputy Commissioner of M/s. Aswani Developers, Income Tax, Vs Second…

ACIT, CIRCLE-5(2), AHMEDABAD vs. M/S. WEST WING INFRA PROJECTS., AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 2125/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2022AY 2012-13

Bench: Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2012-13 Acit, Cir.5(2) M/S.West Wing Infra Projects Ahmedabad. Vs 1, Dhaval Society, Part-I Opp: St. Zaviers School Navrangpura Ahmedabad. Pan : Aaafw 7956 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Rupesh Shah, Ar Revenue By : Shri Urjit Shah, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 15/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 18/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Revenue Against Order Dated 16.07.2018 In Appeal No. Cit(A)-5/Ito, Wd.5(2)(4)/135/2015-16 Passed By The Ld.Commissioner Of Income-Tax (Appeals)-5, Ahmedabad [For Short “Ld.Cit(A)] Relating To The Assessment Year 2012-13. 2. Sole Issue Raised By The Revenue Is That The Ld.Cit(A) Has Erred In Law & On Facts In Restricting Addition At Rs.1,81,06,445/- Made U/S.80Ib(10) Of The Income Tax Act, 1961 [Hereinafter Referred To The Act] To Rs.11,83,663/-. 2

For Appellant: Shri Rupesh Shah, ARFor Respondent: Shri Urjit Shah, Sr.DR
Section 143(3)Section 801B(10)Section 80I

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE WASEEM AHMED, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2012-13 ACIT, Cir.5(2) M/s.West Wing Infra Projects Ahmedabad. Vs 1, Dhaval Society, Part-I Opp: St. Zaviers School Navrangpura Ahmedabad. PAN : AAAFW 7956 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Rupesh Shah, AR Re…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1(2), BENGALURU vs. M/S. PURVANKARA PROJECTS LIMITED, BENGALURU

In the result, the appeals of the revenue are allowed for statistical purposes

ITA 348/BANG/2021[2011-12]Status: DisposedITAT Bangalore08 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Pradeep Kumar, CIT(DR)(ITAT), BengaluruFor Respondent: Shri Padamchand Khincha, CA
Section 139(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.347 & 348/Bang/2021 Assessment years : 2010-11 & 2011-12 The Deputy Commissioner Vs. M/s. Purvankara Projects Ltd., of Income Tax, No.130/1, Ulsoor Road, Central Circle 1(2), Bengaluru – 560 042. PAN: AAACP 2550R Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri Padamchand Khincha, CA Date of hearing : 12.10.2021 Date of Pronouncement : 08.11.2021 O R D E R Per Chandra Poojari, Accountant Memb…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1(2), BANGALORE vs. M/S. PURVANKARA PROJECTS LIMITED, BENGALURU

In the result, the appeals of the revenue are allowed for statistical purposes

ITA 347/BANG/2021[2010-11]Status: DisposedITAT Bangalore08 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Pradeep Kumar, CIT(DR)(ITAT), BengaluruFor Respondent: Shri Padamchand Khincha, CA
Section 139(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.347 & 348/Bang/2021 Assessment years : 2010-11 & 2011-12 The Deputy Commissioner Vs. M/s. Purvankara Projects Ltd., of Income Tax, No.130/1, Ulsoor Road, Central Circle 1(2), Bengaluru – 560 042. PAN: AAACP 2550R Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri Padamchand Khincha, CA Date of hearing : 12.10.2021 Date of Pronouncement : 08.11.2021 O R D E R Per Chandra Poojari, Accountant Memb…

MANJEERA PROJECTS ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-11(1), HYDERABAD

Appeals are partly allowed in above terms

ITA 15/HYD/2020[2016-17]Status: DisposedITAT Hyderabad08 Sept 2021AY 2016-17

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Sri K.C. DevdasFor Respondent: Sri Y.V.S.T. Sai, DR
Section 143(3)Section 5Section 80I

…ITA Nos 956 and others Manjeera Projects Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos. 1554, 956/Hyd/2018, 1599/Hyd/2019 & 15/Hyd/2020 Assessment Years: 2013-14 to 2016-17 Manjeera Projects Vs. Asstt. Commissioner of Hyderabad Income Tax, Circle 6(1) PAN:AAOFM0872C Hyderabad (Appellant) (Respondent) Assessee by: Sri K.C. Devdas Revenue by: Sri Y.V.S.T. Sai, DR Date of hearing: 26/08/2021 Date of pronouncement: 08/09/2021 ORDER Per S. S. Godara, J.…

MANJEERA PROJECTS ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

Appeals are partly allowed in above terms

ITA 956/HYD/2018[2014-15]Status: DisposedITAT Hyderabad08 Sept 2021AY 2014-15

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Sri K.C. DevdasFor Respondent: Sri Y.V.S.T. Sai, DR
Section 143(3)Section 5Section 80I

…ITA Nos 956 and others Manjeera Projects Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos. 1554, 956/Hyd/2018, 1599/Hyd/2019 & 15/Hyd/2020 Assessment Years: 2013-14 to 2016-17 Manjeera Projects Vs. Asstt. Commissioner of Hyderabad Income Tax, Circle 6(1) PAN:AAOFM0872C Hyderabad (Appellant) (Respondent) Assessee by: Sri K.C. Devdas Revenue by: Sri Y.V.S.T. Sai, DR Date of hearing: 26/08/2021 Date of pronouncement: 08/09/2021 ORDER Per S. S. Godara, J.…

MANJEERA PROJECTS ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

Appeals are partly allowed in above terms

ITA 1554/HYD/2018[2013-14]Status: DisposedITAT Hyderabad08 Sept 2021AY 2013-14

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Sri K.C. DevdasFor Respondent: Sri Y.V.S.T. Sai, DR
Section 143(3)Section 5Section 80I

…ITA Nos 956 and others Manjeera Projects Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos. 1554, 956/Hyd/2018, 1599/Hyd/2019 & 15/Hyd/2020 Assessment Years: 2013-14 to 2016-17 Manjeera Projects Vs. Asstt. Commissioner of Hyderabad Income Tax, Circle 6(1) PAN:AAOFM0872C Hyderabad (Appellant) (Respondent) Assessee by: Sri K.C. Devdas Revenue by: Sri Y.V.S.T. Sai, DR Date of hearing: 26/08/2021 Date of pronouncement: 08/09/2021 ORDER Per S. S. Godara, J.…

DCIT- CIRCLE - 3 , MUMBAI vs. OMKAR BUILDERS AND DEVELOPERS, THANE

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 248/MUM/2019[2014-15]Status: DisposedITAT Mumbai05 Feb 2020AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.248/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) Dcit Circle-3, Thane बिधम/ M/S. Omkar Builders & Room No.02, 6Th Floor, Developers Vs. Aashar It Park, B-Wing, A-1/54, Shah & Nahar Wagle Industrial Estate, Industrial Estate Sitaram Road No.16Z, Thane (W- Jadhav Marg, Lower Parel 400604. (W), Mumbai-400013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfo3908J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Kumar Padmapani Bora (Dr) Assessee By: Shri Jitendra Singh (Ar) सुनवाई की तारीख / Date Of Hearing: 21/01/2020 घोषणा की तारीख /Date Of Pronouncement: 05/02/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 08.10.2018 Passed By The Commissioner Of Income Tax (Appeals) -02, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2014- 15. 2. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Jitendra Singh (AR)For Respondent: Shri Kumar Padmapani Bora (DR)
Section 143(1)Section 143(2)Section 801Section 801BSection 80I

…rds, the denial of deduction-shall be limited to the profits in respect of such units only which are violating the conditions as laid down in section 80IB(10) of the I.T. Act. Hon'ble Madras High Court in the case of Viswas Promoters Private Limited V/s. ACIT 29 Taxmann.com 19 has held that the assessee is eligible for deduction u/s. 801B(10) on a proportionate basis. The relevant paragraph of the said decision reads as under: 3 A.Y.2014-15 "Assessee is eligible for deduction under section 80-IB(10) on a proportionate basis in respect of those blocks which are of less 1500 square feet area • It is held that the…

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S BENGAL AMBUJA HOUSING DEVELOPMENT LTD., KOLKATA

Appeal is partly allowed in above terms

ITA 1298/KOL/2016[2012-2013]Status: DisposedITAT Kolkata20 Nov 2019AY 2012-2013

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13

Section 143(3)Section 22Section 27

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 DCIT, Circle-12(1), V/s. M/s Bengal Ambuja 7th Floor, Aayakar Housing Development Ltd. Bhawan, P-7, “Vishwakarma”, 86C Chorwinghee Square, Topsia Road (South), Kolkata-69 Kolata-700 046 [PAN No.AABCB 0977 F] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Supriyo Pal, JCIT-SR-DR अपीलाथ" क" ओर से/By Appellant Shri Dilip S Damle, FCA ""यथ" क" ओर से/By Respondent 04-11-2019 सुनवाई क" तार"ख/Date of Hearing 20-11…

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S BENGAL AMBUJA HOUSING DEVELOPMENT LTD., KOLKATA

In the result, the both appeals of the Revenue are dismissed

ITA 1514/KOL/2015[2010-2011]Status: DisposedITAT Kolkata18 Oct 2019AY 2010-2011

Bench: Shri A. T. Varkey, Jm & Shri A.L.Saini, Am]

Section 80ISection 80i

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Shri A.L.Saini, AM] I.TA No. 1514/Kol/2015 Assessment Year: 2010-11 And I.TA No. 1515/Kol/2015 Assessment Year: 2011-12 DCIT, Cir-12(1), Kolkata Vs. M/s. Bengal Ambuja Housing Development Ltd. PAN: AABCB0977F Appellant Respondent Date of Hearing 01.08.2019 Date of Pronouncement 18. 10 .2019 For the Appellant Dr. (Shri ) P.K. Srihari, CIT, ld.DR For the Respondent Shri D.S.Damle, FCA & Shri Akkal Dudhwewala, FCA, ld.ARs ORDER PER SHRI A.T. VARKEY, JM These appeals are preferred by the Revenue against the separate o…

V.R. CONSTRUCTION P.LTD,MUMBAI vs. ASST CIT 11(3)(2), MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 5048/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Aug 2019AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2012-13

For Appellant: Mr. Naresh Jain, ARFor Respondent: Mr. Sushil Kumar Poddar, DR
Section 115Section 115JSection 143(3)Section 33ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 M/s V.R. Constructions Pvt. DCIT-8(3), Mumbai. Ltd., 114, Shreepal Vs. Industrial Estate, SV Road, Jogeshwari (East), Mumbai- 400095. PAN No. AABCV3162A Appellant Respondent Assessment Year: 2012-13 DCIT, Cent. Cir. – 6(2), R. No. M/s V.R. Constructions 1903, 19th floor, Air India Vs. Pvt. Ltd., 114, Shreepal Building, Nariman Point, Industrial Estate, SV Road, Mumbai-400021. Jogeshwari (East), Mumbai-400095. PAN No. AABCV3162A Appellant…

M/S BENGAL SHRISTI INFRASTRUCTURE DEVELOPMENT LIMITED,DURGAPUR vs. ACIT, CIRCLE-2, DURGAPUR, DURGAPUR

In the result, appeal of the assessee is allowed in part

ITA 1990/KOL/2016[2010-11]Status: DisposedITAT Kolkata05 Dec 2018AY 2010-11
Section 143(3)Section 250Section 40Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member) Assessment Year: 2010-11 M/s. Bengal Shristi Infrastructure Development Ltd…..……………….…...……..…….............Appellant Administration Block No.1 City Centre Durgapur - 713216 [PAN : AABCB 8990 N] Vs. Asst. Commissioner of Income Tax, Circle-1, Durgapur……………..………….…................Respondent Appearances by: Shri S.M. Surana, Advocate, appeared on behalf of the assessee. Shri Robin Choudhury, Addl. CIT Sr. D/R. appearing on behalf of the Revenue. Date of…

Showing 1–20 of 28 · Page 1 of 2