Ltd. Vs CIT (1996) 159 ITR 624 (SC) (iii) M/s Greater Mohali Area Development Authority v. DCIT, Circle 6(1), Chandigarh

93 Taxmann.com 441High Court2018#7530 most cited

What is Ltd. Vs CIT (1996) 159 ITR 624 (SC) (iii) M/s Greater Mohali Area Development Authority v. DCIT, Circle 6(1), Chandigarh authority for?

The Punjab & Haryana High Court ruled in favour of the revenue regarding the treatment of External Development Charges (EDC) when similar issues were decided in prior cases. This decision supports the revenue's position on the deductibility or treatment of EDC in the context of property development.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Also referred to as

Greater Mohali Area Development Authority vs DCIT · EDC · External Development Charges · property development · revenue favourable · tax treatment of EDC · WIP account · profit and loss account

Sections most often in play

Section 270ASection 43CASection 68

Judgments citing Ltd. Vs CIT (1996) 159 ITR 624 (SC) (iii) M/s Greater Mohali Area Development Authority v. DCIT, Circle 6(1), Chandigarh

Assistant Commissioner of Income Tax, Circle-1(1), New Delhi vs. Ardee Infrasturcture Pvt Ltd, New Delhi

In the result, appeal filed by the revenue is dismissed

ITA 3584/DEL/2023[2017-18]Status: DisposedITAT Delhi06 Sept 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaacit, Circle 1 (1), Vs. Ardee Infrastructure Pvt. Ltd., 16Th Floor, Dr. Gopal Das Bhawan, New Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (Pan : Aaaca7927K) (Appellant) (Respondent) Assessee By : Shri K. Sampath, Advocate Shri V. Rajkumar, Advocate Revenue By : Ms. Amisha Gupt, Cit Dr Date Of Hearing : 11.07.2024 Date Of Order : 06.09.2024 Order Per S.Rifaur Rahman,Am: The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Delhi [“Ld. Cit(A)”, For Short]/National Faceless Appeal Centre (Nfac) Dated 28.07.2023 For The Assessment Year 2017-18. 2. The Assessee Has Taken The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Ld. Cit (A) Has Erred In Deleting The Addition Of Rs.1,80,39,139/- Made On Account Of Edc

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ACIT, Circle 1 (1), vs. Ardee Infrastructure Pvt. Ltd., 16th Floor, Dr. Gopal Das Bhawan, New Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AAACA7927K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K. Sampath, Advocate Shri V. Rajkumar, Advocate REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 06.09.2024 ORDER PER S.RIFAUR RAHMAN,AM: The assessee has filed appeal against the order of the Learned Commissioner o…

DCIT, Central Circle-3(2), Hyd, Hyderabad vs. Pavitravati Greenfields Private Limited, Hyd, Hyderabad

In the result, appeal of the revenue is treated as partly allowed in above terms

ITA 708/HYD/2016[2008-09]Status: DisposedITAT Hyderabad04 Jan 2022AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2008-09 Dy. Commissioner Of Vs. Pavitravati Greenfields Income-Tax, P. Ltd., Hyderabad. Central Circle – 3(2), Hyderabad. Pan – Aaecp0216E (Appellant) (Respondent) Revenue By: Shri Y.V.S.T. Sai Assessee By: Shri K.C. Devdas Date Of Hearing: 06/10/2021 Date Of Pronouncement: 04/01/2022

For Appellant: Shri K.C. DevdasFor Respondent: Shri Y.V.S.T. Sai
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 234Section 36(1)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2008-09 Dy. Commissioner of Vs. Pavitravati Greenfields Income-tax, P. Ltd., Hyderabad. Central Circle – 3(2), Hyderabad. PAN – AAECP0216E (Appellant) (Respondent) Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri K.C. Devdas Date of hearing: 06/10/2021 Date of pronouncement: 04/01/2022 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT(A) – 12, Hyderabad’s order date…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA Nos. 02 & 03/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 M/s Manav Mangal Society, Dy. Commissioner of Income Tax, बनाम Sector-21-C, Circle-1, (Exemptions), Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAAAM0564C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 136 & 137/Chd/2020 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 D…

Deputy Commissioner of Income Tax (Circle) - 6(1)(1), Mumbai vs. M/S. Agarwal Textiles Industries P. Ltd., Mumbai

Accordingly, grounds raised by the revenue stands dismissed

ITA 5298/MUM/2017[2009-10]Status: DisposedITAT Mumbai22 Jan 2020AY 2009-10

Bench: Shri Mahavir Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 5298/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2009-10) Dcit Cir 6(1)(1), M/S Agarwal Textiles R. No. 563, Industries Pvt. Ltd. Aayakar Bhavan, Suit No. 226 Bussa बिधम/ M. K. Road, Industrial Premises Vs. Mumbai-400 020 Century Bazar Lane, Prabhadevi, Mumbai- 400 025 स्थायीलेखासं./जीआइआरसं./Pan No. Aaaca3872F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & C.O. No. 176/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10) M/S Agarwal Textiles Dcit Cir 6(1)(1), R. No. 563, Industries Pvt. Ltd. Aayakar Bhavan, Suit No. 226 Bussa बिधम/ M. K. Road, Industrial Premises Vs. Mumbai-400 020 Century Bazar Lane, Prabhadevi, Mumbai- 400 025 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Anandi Varma, Dr प्रत्यथीकीओरसे/Respondentby : Shri Mandar Vaidya, Ar

For Appellant: Shri Anandi Varma, DRFor Respondent: Shri Mandar Vaidya, AR
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR PRASAD, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 5298/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2009-10) DCIT Cir 6(1)(1), M/s Agarwal Textiles R. No. 563, Industries Pvt. Ltd. Aayakar Bhavan, Suit No. 226 Bussa बिधम/ M. K. Road, Industrial Premises Vs. Mumbai-400 020 Century Bazar lane, Prabhadevi, Mumbai- 400 025 स्थायीलेखासं./जीआइआरसं./PAN No. AAACA3872F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & C.O. No. 176/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10) M/s Agarwal Textiles DCIT Cir 6(1)(1), R. No. 563, Industri…

Fincity Investments P. Ltd., Hyd, Hyderabad vs. ACIT, Central Circle-8, Hyd, Hyderabad

In the result, all the appeals under consideration are dismissed

ITA 627/HYD/2015[2004-05]Status: DisposedITAT Hyderabad28 Nov 2019AY 2004-05

Bench: Shri A. Mohan Alankamony & Shri V. Durga Rao

For Appellant: Shri K.C. DevdasFor Respondent: Shri R.S. Arvindakshan
Section 131Section 143(3)Section 148Section 14A

…2] 344 ITR 641 (Chattisgarh) 4. CIT Vs. Mohmed Juned Dadani, [2013] 355 ITR 172. 8. The ld. DR, on the other hand relied on the orders of revenue authorities. He also relied on the following cases: 1. Greater Mohali Area Development Authority Vs. DCIT, [2018] 93 Taxmann.com 441 ( P&H) 2. Innovative Foods Ltd. Vs. Union of India, [2018] 96 Taxmann.com 250 (Kerala) 3. Instant Holdings Ltd., Vs. DCIT, [2014] 44 Taxmann.com 386 (Mum.) 4. DCIT Vs. Tivoli Investment and Trading Co. (P) Ltd., [2014] 49 Taxmann.com 479 (Mum.) 9. We considered the rival submissions and perused the material on record as well as gone throu…

Fincity Investments P. Ltd., Hyd, Hyderabad vs. ACIT, Central Circle-8, Hyd, Hyderabad

In the result, all the appeals under consideration are dismissed

ITA 626/HYD/2015[2003-04]Status: DisposedITAT Hyderabad28 Nov 2019AY 2003-04

Bench: Shri A. Mohan Alankamony & Shri V. Durga Rao

For Appellant: Shri K.C. DevdasFor Respondent: Shri R.S. Arvindakshan
Section 131Section 143(3)Section 148Section 14A

…2] 344 ITR 641 (Chattisgarh) 4. CIT Vs. Mohmed Juned Dadani, [2013] 355 ITR 172. 8. The ld. DR, on the other hand relied on the orders of revenue authorities. He also relied on the following cases: 1. Greater Mohali Area Development Authority Vs. DCIT, [2018] 93 Taxmann.com 441 ( P&H) 2. Innovative Foods Ltd. Vs. Union of India, [2018] 96 Taxmann.com 250 (Kerala) 3. Instant Holdings Ltd., Vs. DCIT, [2014] 44 Taxmann.com 386 (Mum.) 4. DCIT Vs. Tivoli Investment and Trading Co. (P) Ltd., [2014] 49 Taxmann.com 479 (Mum.) 9. We considered the rival submissions and perused the material on record as well as gone throu…

Elem Investments P. Ltd., Hyd, Hyderabad vs. ACIT, Central Circle-8, Hyd, Hyderabad

In the result, all the appeals under consideration are dismissed

ITA 622/HYD/2015[2004-05]Status: DisposedITAT Hyderabad28 Nov 2019AY 2004-05

Bench: Shri A. Mohan Alankamony & Shri V. Durga Rao

For Appellant: Shri K.C. DevdasFor Respondent: Shri R.S. Arvindakshan
Section 131Section 143(3)Section 148Section 14A

…2] 344 ITR 641 (Chattisgarh) 4. CIT Vs. Mohmed Juned Dadani, [2013] 355 ITR 172. 8. The ld. DR, on the other hand relied on the orders of revenue authorities. He also relied on the following cases: 1. Greater Mohali Area Development Authority Vs. DCIT, [2018] 93 Taxmann.com 441 ( P&H) 2. Innovative Foods Ltd. Vs. Union of India, [2018] 96 Taxmann.com 250 (Kerala) 3. Instant Holdings Ltd., Vs. DCIT, [2014] 44 Taxmann.com 386 (Mum.) 4. DCIT Vs. Tivoli Investment and Trading Co. (P) Ltd., [2014] 49 Taxmann.com 479 (Mum.) 9. We considered the rival submissions and perused the material on record as well as gone throu…

Elem Investments P. Ltd., Hyd, Hyderabad vs. ACIT, Central Circle-8, Hyd, Hyderabad

In the result, all the appeals under consideration are dismissed

ITA 621/HYD/2015[2003-04]Status: DisposedITAT Hyderabad28 Nov 2019AY 2003-04

Bench: Shri A. Mohan Alankamony & Shri V. Durga Rao

For Appellant: Shri K.C. DevdasFor Respondent: Shri R.S. Arvindakshan
Section 131Section 143(3)Section 148Section 14A

…2] 344 ITR 641 (Chattisgarh) 4. CIT Vs. Mohmed Juned Dadani, [2013] 355 ITR 172. 8. The ld. DR, on the other hand relied on the orders of revenue authorities. He also relied on the following cases: 1. Greater Mohali Area Development Authority Vs. DCIT, [2018] 93 Taxmann.com 441 ( P&H) 2. Innovative Foods Ltd. Vs. Union of India, [2018] 96 Taxmann.com 250 (Kerala) 3. Instant Holdings Ltd., Vs. DCIT, [2014] 44 Taxmann.com 386 (Mum.) 4. DCIT Vs. Tivoli Investment and Trading Co. (P) Ltd., [2014] 49 Taxmann.com 479 (Mum.) 9. We considered the rival submissions and perused the material on record as well as gone throu…

Ltd. Vs CIT (1996) 159 ITR 624 (SC) (iii) M/s Greater Mohali Area Development Authority v. DCIT, Circle 6(1), Chandigarh (93 Taxmann.com 441) — Cited in 15 Judgments | BharatTax