Mussoorie Dehradun Development Authority v. Addl CIT

Deputy Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…collection of the alleged fees / charges. The ld. CIT(A) further observed that under similar circumstances in the following judgments, the receipts had been held to be taxable as income of the assessee. a. Mussoorie Dehradun Development Authority vs. Addl CIT 143 TTJ 395 (ITAT- Del). b. CIT vs. DTTDC Ltd. 2006 taxman 504 Delhi. Therefore, looking to the facts and circumstances of the case and the aforesaid decisions, the ld. CIT(A) held that the credits in the infrastructure funds and its utilization formed part of the computation of the income of the Parishad and the principle of diversion of income by overridi…

Deputy Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…ollection of the alleged fees / charges. The ld. CIT(A) further observed that under similar circumstances in the following judgments, the receipts had been held to be taxable as income of the assessee. a. Mussoorie Dehradun Development Authority vs. Addl CIT 143 TTJ 395 (ITAT- Del). b. CIT vs. DTTDC Ltd. 2006 taxman 504 Delhi. Therefore, looking to the facts and circumstances of the case and the aforesaid decisions, the ld. CIT(A) held that the credits in the infrastructure funds and its utilization formed part of the computation of the income of the Parishad and the principle of diversion of income by overridi…

U.P Housing & Development Board, Lucknow vs. Income Tax Officer-2(3), Lucknow

Accordingly all four additional grounds filed by the revenue in Appeal numbers 532 & 533 of 2014, stand dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…collection of the alleged fees / charges. The ld. CIT(A) further observed that under similar circumstances in the following judgments, the receipts had been held to be taxable as income of the assessee. a. Mussoorie Dehradun Development Authority vs. Addl CIT 143 TTJ 395 (ITAT- Del). b. CIT vs. DTTDC Ltd. 2006 taxman 504 Delhi. Therefore, looking to the facts and circumstances of the case and the aforesaid decisions, the ld. CIT(A) held that the credits in the infrastructure funds and its utilization formed part of the computation of the income of the Parishad and the principle of diversion of income by overridin…

U.P Housing & Development Board, Lucknow vs. Income Tax Officer-2(3), Lucknow

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…e following judgments, the receipts had been held to be taxable as income of the assessee. 21 ITA Nos.532 & 533/LKW/2014 ITA Nos.534 & 535/LKW/2014 ITA Nos.21 & 22/LKW/2019 U.P. Awas Evam Vikas Parishad a. Mussoorie Dehradun Development Authority vs. Addl CIT 143 TTJ 395 (ITAT- Del). b. CIT vs. DTTDC Ltd. 2006 taxman 504 Delhi. Therefore, looking to the facts and circumstances of the case and the aforesaid decisions, the ld. CIT(A) held that the credits in the infrastructure funds and its utilization formed part of the computation of the income of the Parishad and the principle of diversion of income by overridin…

Income Tax Officer-2(3), Lucknow vs. U.P Awas Evam Vikas Parishad, Lucknow

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…collection of the alleged fees / charges. The ld. CIT(A) further observed that under similar circumstances in the following judgments, the receipts had been held to be taxable as income of the assessee. a. Mussoorie Dehradun Development Authority vs. Addl CIT 143 TTJ 395 (ITAT- Del). b. CIT vs. DTTDC Ltd. 2006 taxman 504 Delhi. Therefore, looking to the facts and circumstances of the case and the aforesaid decisions, the ld. CIT(A) held that the credits in the infrastructure funds and its utilization formed part of the computation of the income of the Parishad and the principle of diversion of income by overridin…

Income Tax Officer-2(3), Lucknow vs. U.P Awas Evam Vikas Parishad, Lucknow

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…collection of the alleged fees / charges. The ld. CIT(A) further observed that under similar circumstances in the following judgments, the receipts had been held to be taxable as income of the assessee. a. Mussoorie Dehradun Development Authority vs. Addl CIT 143 TTJ 395 (ITAT- Del). b. CIT vs. DTTDC Ltd. 2006 taxman 504 Delhi. Therefore, looking to the facts and circumstances of the case and the aforesaid decisions, the ld. CIT(A) held that the credits in the infrastructure funds and its utilization formed part of the computation of the income of the Parishad and the principle of diversion of income by overridin…