ITO v. MMTC

3 ITD 466Income Tax Appellate Tribunal#15569 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2023.

Also reported as

54 TTJ 316

Judgments citing ITO v. MMTC

Hyderabad Metropolitan Development Authority, Hyderabad vs. Assistant Commissioner of Income Tax, Exemption Circle-1(1), Hyderabad

In the result, all these appeals are, therefore, treated as allowed for statistical purposes

ITA 208/HYD/2022[2017-18]Status: DisposedITAT Hyderabad24 Jan 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y.

For Appellant: Shri Kiran Manohar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

…S, BPS and development charges to tax. 4. Assessee preferred appeals before the learned CIT(A), and reiterated the submissions by placing reliance on the decision of the Delhi Bench of the Tribunal in the case of ITO vs. MMTC 3 ITD 466, and DTTDC reported in 54 TTJ 316. 5. Learned CIT(A) by way of impugned order, while following the decision of the Co-ordinate Bench of this Tribunal in the case of Kakatiya Urban Development Authority passed on 23/09/2019 upheld the addition made by the learned Assessing Officer on account of collection towards development charges, but however, directed that the receipts and expe…

Hyderabad Metropolitan Development Authority, Hyderabad vs. Assistant Commissioner of Income Tax, Exemption Circle-1(1), Hyderabad

In the result, all these appeals are, therefore, treated as allowed for statistical purposes

ITA 207/HYD/2022[2016-17]Status: DisposedITAT Hyderabad24 Jan 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y.

For Appellant: Shri Kiran Manohar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

…ntire receipts relating to the LRS, BPS and development charges to tax. 4. Assessee preferred appeals before the learned CIT(A), and reiterated the submissions by placing reliance on the decision of the Delhi Bench of the Tribunal in the case of ITO vs. MMTC 3 ITD 466, and DTTDC reported in 54 TTJ 316. 5. Learned CIT(A) by way of impugned order, while following the decision of the Co-ordinate Bench of this Tribunal in the case of Kakatiya Urban Development Authority passed on 23/09/2019 upheld the addition made by the learned Assessing Officer on account of collection towards development charges, but however, di…

Deputy Commissioner of Income Tax, Exemption Circle, Hyderabad vs. Hyderabad Metropolitan Development Authority, Hyderabad

In the result, all these appeals are, therefore, treated as allowed for statistical purposes

ITA 204/HYD/2022[2017-18]Status: DisposedITAT Hyderabad24 Jan 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y.

For Appellant: Shri Kiran Manohar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

…S, BPS and development charges to tax. 4. Assessee preferred appeals before the learned CIT(A), and reiterated the submissions by placing reliance on the decision of the Delhi Bench of the Tribunal in the case of ITO vs. MMTC 3 ITD 466, and DTTDC reported in 54 TTJ 316. 5. Learned CIT(A) by way of impugned order, while following the decision of the Co-ordinate Bench of this Tribunal in the case of Kakatiya Urban Development Authority passed on 23/09/2019 upheld the addition made by the learned Assessing Officer on account of collection towards development charges, but however, directed that the receipts and expe…

Deputy Commissioner of Income Tax, Exemption Circle, Hyderabad vs. Hyderabad Metropolitan Development Authority, Hyderabad

In the result, all these appeals are, therefore, treated as allowed for statistical purposes

ITA 203/HYD/2022[2016-17]Status: DisposedITAT Hyderabad24 Jan 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y.

For Appellant: Shri Kiran Manohar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

…ntire receipts relating to the LRS, BPS and development charges to tax. 4. Assessee preferred appeals before the learned CIT(A), and reiterated the submissions by placing reliance on the decision of the Delhi Bench of the Tribunal in the case of ITO vs. MMTC 3 ITD 466, and DTTDC reported in 54 TTJ 316. 5. Learned CIT(A) by way of impugned order, while following the decision of the Co-ordinate Bench of this Tribunal in the case of Kakatiya Urban Development Authority passed on 23/09/2019 upheld the addition made by the learned Assessing Officer on account of collection towards development charges, but however, di…

Hyderabad Metropolitan Development Authority, Hyderabad vs. ACIT Central Circle-1(1), Hyderabad

In the result, all these appeals are, therefore, treated as allowed for statistical purposes

ITA 197/HYD/2022[2013-14]Status: DisposedITAT Hyderabad24 Jan 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y.

For Appellant: Shri Kiran Manohar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

…ntire receipts relating to the LRS, BPS and development charges to tax. 4. Assessee preferred appeals before the learned CIT(A), and reiterated the submissions by placing reliance on the decision of the Delhi Bench of the Tribunal in the case of ITO vs. MMTC 3 ITD 466, and DTTDC reported in 54 TTJ 316. 5. Learned CIT(A) by way of impugned order, while following the decision of the Co-ordinate Bench of this Tribunal in the case of Kakatiya Urban Development Authority passed on 23/09/2019 upheld the addition made by the learned Assessing Officer on account of collection towards development charges, but however, di…

DCIT, Exemption Circle, Hyderabad vs. Hyderabad Metropolitan Development Authority, Hyderabad

In the result, all these appeals are, therefore, treated as allowed for statistical purposes

ITA 196/HYD/2022[2013-14]Status: DisposedITAT Hyderabad24 Jan 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y.

For Appellant: Shri Kiran Manohar, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

…ntire receipts relating to the LRS, BPS and development charges to tax. 4. Assessee preferred appeals before the learned CIT(A), and reiterated the submissions by placing reliance on the decision of the Delhi Bench of the Tribunal in the case of ITO vs. MMTC 3 ITD 466, and DTTDC reported in 54 TTJ 316. 5. Learned CIT(A) by way of impugned order, while following the decision of the Co-ordinate Bench of this Tribunal in the case of Kakatiya Urban Development Authority passed on 23/09/2019 upheld the addition made by the learned Assessing Officer on account of collection towards development charges, but however, di…