Manan Corporation v. Asstt. CIT

356 ITR 44High Court2013#24637 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2020 to 2022.

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Judgments citing Manan Corporation v. Asstt. CIT

M/S Agarwal Construction Company, Bhopal vs. Dypti Commissioner of Income Tax, (Central), Bhopal

ITA 596/IND/2017[2012-13]Status: DisposedITAT Indore27 Jan 2022AY 2012-13

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

Section 143(3)Section 153ASection 3Section 801Section 80I

…2004, cannot be applied retrospectively and if this definition is not applied, the measurement of constructed unit comes within the limit as provided in the Act. A similar view has been held by the Hon'ble Gujarat High Court in the case of Manan Corporation; 356 ITR 44. Held as under :- “Held, that there was no criteria for making commercial construction prior to the amendment of the section and the plans were approved as housing projects by the local authority for both the projects of the assessee. Permission for construction of shops had been allowed by the local authority in accordance with rules and regulati…

Assistant Commissioner of Income Tax (Central)-II, Bhopal vs. M/S Agrawal Construction Co., Bhopal

ITA 590/IND/2017[2012-13]Status: DisposedITAT Indore27 Jan 2022AY 2012-13

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

Section 143(3)Section 153ASection 3Section 801Section 80I

…2004, cannot be applied retrospectively and if this definition is not applied, the measurement of constructed unit comes within the limit as provided in the Act. A similar view has been held by the Hon'ble Gujarat High Court in the case of Manan Corporation; 356 ITR 44. Held as under :- “Held, that there was no criteria for making commercial construction prior to the amendment of the section and the plans were approved as housing projects by the local authority for both the projects of the assessee. Permission for construction of shops had been allowed by the local authority in accordance with rules and regulati…

M/S Hcl Technologies Ltd., Noida vs. ACIT (TDS), Noida

In the result appeal of assessee is allowed

ITA 1723/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Jul 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 194CSection 201Section 201(1)Section 40

…ts, which have become final due to bar of limitation prior to 1-4-1989 and this position is applicable equally to reassessments proposed on the basis of Orders passed under the Act or under any other law." 13.7 In the case of Manan Corpn. v. Asstt. CIT [2013] 356 ITR 44/214 Taxman 373/29 taxmann.com 15 (Guj.), the Division Bench of this court in para 28 and 30 has observed and held as under :— "28. ... In the case of Commissioner of Income-Tax v. Gold Coin Health Food P. Ltd. reported in 304 ITR 308, the Hon'ble Supreme Court of India has held as under : In Zile Singh v. State of Haryana [2004] 8 SCC 1, it was ob…

Manan Corporation v. Asstt. CIT (356 ITR 44) — Cited in 3 Judgments | BharatTax