K.Raheja Development Corporation v. State of Karnataka

141 STC 298Supreme Court of India2005#22642 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 80IBSection 80IB(1)Section 80IB(10)Section 80IB(10)(b)

Issues it is cited on

section 80ib(10)section 80ibassistant commissionersection 80businessinterest

Judgments citing K.Raheja Development Corporation v. State of Karnataka

ACIT, KOCHI vs. M/S SKYLINE BUILDERS, ERNAKULAM

In the result, the appeals filed by the Revenue are dismissed

ITA 942/COCH/2024[2012-13]Status: DisposedITAT Cochin26 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Sundarasan S, CIT-DRFor Respondent: Sri.P.M.Veeramani, CA
Section 801B(10)Section 80I

…e Revenue has come up in appeal before us and relied upon the orders of the authorities below. Besides this, the learned DR also relied upon the judgment of the Hon’ble Supreme Court in the case of K.Raheja Development Corporation v. State of Karnataka (2005) 141 STC 298 (SC) for the proposition that the assessee is a work contractor and not an Independent contractor. 6. After considering the rival submissions, we are of the view that there is no error in the judgment of the CIT(A) so far as the reliance of the learned DR in the case of K.Raheja Development Corporation (supra), is concerned. We observe that rece…

ACIT, ERNAKULAM vs. M/S SKYLINE BUILDERS, ERNAKULAM

In the result, the appeals filed by the Revenue are dismissed

ITA 928/COCH/2024[2010-11]Status: DisposedITAT Cochin26 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Sundarasan S, CIT-DRFor Respondent: Sri.P.M.Veeramani, CA
Section 801B(10)Section 80I

…e Revenue has come up in appeal before us and relied upon the orders of the authorities below. Besides this, the learned DR also relied upon the judgment of the Hon’ble Supreme Court in the case of K.Raheja Development Corporation v. State of Karnataka (2005) 141 STC 298 (SC) for the proposition that the assessee is a work contractor and not an Independent contractor. 6. After considering the rival submissions, we are of the view that there is no error in the judgment of the CIT(A) so far as the reliance of the learned DR in the case of K.Raheja Development Corporation (supra), is concerned. We observe that rece…

ACIT, ERNAKULAM vs. M/S SKYLINE BUILDERS, ERNAKULAM

In the result, the appeals filed by the Revenue are dismissed

ITA 927/COCH/2024[2009-10]Status: DisposedITAT Cochin26 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Sundarasan S, CIT-DRFor Respondent: Sri.P.M.Veeramani, CA
Section 801B(10)Section 80I

…e Revenue has come up in appeal before us and relied upon the orders of the authorities below. Besides this, the learned DR also relied upon the judgment of the Hon’ble Supreme Court in the case of K.Raheja Development Corporation v. State of Karnataka (2005) 141 STC 298 (SC) for the proposition that the assessee is a work contractor and not an Independent contractor. 6. After considering the rival submissions, we are of the view that there is no error in the judgment of the CIT(A) so far as the reliance of the learned DR in the case of K.Raheja Development Corporation (supra), is concerned. We observe that rece…

K.Raheja Development Corporation v. State of Karnataka (141 STC 298) — Cited in 3 Judgments | BharatTax