M/s Karnataka Industrial Area Development Board v. Addl.Director of Income Tax (Exemption)

277 Taxmann 36High Court2021#15579 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2022.

Issues it is cited on

section 13(8)proviso to section 2(15)section 260asection 2(15)section 12aasection 11nfacbusiness

Judgments citing M/s Karnataka Industrial Area Development Board v. Addl.Director of Income Tax (Exemption)

INCOME TAX OFFICER (EXEMPTIONS), WARD-3, BANGALORE vs. M/S. KANAKAPURA PLANNING AUTHORITY, BANGALORE

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

ITA 399/BANG/2022[2017-18]Status: DisposedITAT Bangalore15 Jul 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Smt.Priyadarshini Baseganni, Addl.CIT-DRFor Respondent: --- None ---
Section 11Section 12ASection 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.395/Bang/2022 : Asst.Year 2012-2013 ITA No.396/Bang/2022 : Asst.Year 2013-2014 ITA No.397/Bang/2022 : Asst.Year 2014-2015 ITA No.398/Bang/2022 : Asst.Year 2015-2016 ITA No.399/Bang/2022 : Asst.Year 2017-2018 The Income Tax Officer M/s.Kanakapura Planning (Exemptions) Ward 3 Authority, Khata No.469/CA, v. Bangalore. Sahakari Residential Layout Agrahara New Colony Tungani Post, Kanakapura Karnataka – 562 117. PAN : AAALK1091R. (Appellant) (Respondent) Appellant by : Smt.Priyadarshini Ba…

INCOME TAX OFFICER (EXEMPTIONS), WARD-3, BANGALORE vs. M/S. KANAKAPURA PLANNING AUTHORITY, BANGALORE

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

ITA 398/BANG/2022[2015-16]Status: DisposedITAT Bangalore15 Jul 2022AY 2015-16

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Smt.Priyadarshini Baseganni, Addl.CIT-DRFor Respondent: --- None ---
Section 11Section 12ASection 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.395/Bang/2022 : Asst.Year 2012-2013 ITA No.396/Bang/2022 : Asst.Year 2013-2014 ITA No.397/Bang/2022 : Asst.Year 2014-2015 ITA No.398/Bang/2022 : Asst.Year 2015-2016 ITA No.399/Bang/2022 : Asst.Year 2017-2018 The Income Tax Officer M/s.Kanakapura Planning (Exemptions) Ward 3 Authority, Khata No.469/CA, v. Bangalore. Sahakari Residential Layout Agrahara New Colony Tungani Post, Kanakapura Karnataka – 562 117. PAN : AAALK1091R. (Appellant) (Respondent) Appellant by : Smt.Priyadarshini Ba…

INCOME TAX OFFICER (EXEMPTIONS), WARD-3, BANGALORE vs. M/S. KANAKAPURA PLANNING AUTHORITY, BANGALORE

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

ITA 397/BANG/2022[2014-15]Status: DisposedITAT Bangalore15 Jul 2022AY 2014-15

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Smt.Priyadarshini Baseganni, Addl.CIT-DRFor Respondent: --- None ---
Section 11Section 12ASection 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.395/Bang/2022 : Asst.Year 2012-2013 ITA No.396/Bang/2022 : Asst.Year 2013-2014 ITA No.397/Bang/2022 : Asst.Year 2014-2015 ITA No.398/Bang/2022 : Asst.Year 2015-2016 ITA No.399/Bang/2022 : Asst.Year 2017-2018 The Income Tax Officer M/s.Kanakapura Planning (Exemptions) Ward 3 Authority, Khata No.469/CA, v. Bangalore. Sahakari Residential Layout Agrahara New Colony Tungani Post, Kanakapura Karnataka – 562 117. PAN : AAALK1091R. (Appellant) (Respondent) Appellant by : Smt.Priyadarshini Ba…

INCOME TAX OFFICER (EXEMPTIONS), WARD-3, BANGALORE vs. M/S. KANAKAPURA PLANNING AUTHORITY, BANGALORE

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

ITA 396/BANG/2022[2013-14]Status: DisposedITAT Bangalore15 Jul 2022AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Smt.Priyadarshini Baseganni, Addl.CIT-DRFor Respondent: --- None ---
Section 11Section 12ASection 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.395/Bang/2022 : Asst.Year 2012-2013 ITA No.396/Bang/2022 : Asst.Year 2013-2014 ITA No.397/Bang/2022 : Asst.Year 2014-2015 ITA No.398/Bang/2022 : Asst.Year 2015-2016 ITA No.399/Bang/2022 : Asst.Year 2017-2018 The Income Tax Officer M/s.Kanakapura Planning (Exemptions) Ward 3 Authority, Khata No.469/CA, v. Bangalore. Sahakari Residential Layout Agrahara New Colony Tungani Post, Kanakapura Karnataka – 562 117. PAN : AAALK1091R. (Appellant) (Respondent) Appellant by : Smt.Priyadarshini Ba…

INCOME TAX OFFICER (EXEMPTIONS), WARD-3, BANGALORE vs. M/S. KANAKAPURA PLANNING AUTHORITY, BENGALURU

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

ITA 395/BANG/2022[2012-13]Status: DisposedITAT Bangalore15 Jul 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Smt.Priyadarshini Baseganni, Addl.CIT-DRFor Respondent: --- None ---
Section 11Section 12ASection 2(15)Section 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.395/Bang/2022 : Asst.Year 2012-2013 ITA No.396/Bang/2022 : Asst.Year 2013-2014 ITA No.397/Bang/2022 : Asst.Year 2014-2015 ITA No.398/Bang/2022 : Asst.Year 2015-2016 ITA No.399/Bang/2022 : Asst.Year 2017-2018 The Income Tax Officer M/s.Kanakapura Planning (Exemptions) Ward 3 Authority, Khata No.469/CA, v. Bangalore. Sahakari Residential Layout Agrahara New Colony Tungani Post, Kanakapura Karnataka – 562 117. PAN : AAALK1091R. (Appellant) (Respondent) Appellant by : Smt.Priyadarshini Ba…

THE COMMISSIONER OF INCOME TAX vs. M/S. KARNATAKA INDUSTRIAL

Appeal stands dismissed

ITA/130/2021HC Karnataka27 Oct 2021

Bench: S.SUJATHA,E.S.INDIRESH

Section 10Section 11Section 2Section 260Section 260A

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF OCTOBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE E.S.INDIRESH I.T.A.No.130/2021 BETWEEN : 1 . THE COMMISSIONER OF INCOME TAX EXEMPTIONS, 6TH FLOOR, UNITY BUILDING ANNEXE, MISSION ROAD, BENGALURU-560 027. 2 . THE ASST. COMMISSIONER OF INCOME-TAX EXEMPTIONS, CIRCLE-1, PRESENT ADDRESS DCIT, CIRCEL-1, EXEMPTION, 6TH FLOOR, UNITY BUILDING ANNEXE, MISSION ROAD, BENGALURU-560 027. ...APPELLANTS (BY SRI E.I.SANMATHI, ADV. FOR SRI K.V.ARAVIND, ADV.) AN…

M/s Karnataka Industrial Area Development Board v. Addl.Director of Income Tax (Exemption) (277 Taxmann 36) — Cited in 6 Judgments | BharatTax