Niagara Hotels & Builders (P.) Ltd. v. CIT

60 Taxmann.com 83High Court2015#18118 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 115BBESection 143(3)Section 194I(b)Section 24Section 294Section 69A

Judgments citing Niagara Hotels & Builders (P.) Ltd. v. CIT

Gowri Shankar Gupta, Hyderabad vs. Income Tax Officer, Ward-2(3), Hyderabad

ITA 514/HYD/2024[2017-18]Status: DisposedITAT Hyderabad15 May 2025AY 2017-18
For Appellant: Shri Sashank Dundu, ARFor Respondent: Shri D.Praveen, DR
Section 115BSection 143(3)Section 294Section 69A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री मंजूनाथ जी.,माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI MANJUNATHA G., HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आ.अपी.सं /ITA No.514/Hyd/2024 (यनर्ाारण वर्ा/Assessment Year: 2017-18) Gowri Shankar Gupta Vs. Income Tax Officer Hyderabad Ward-2(3) PAN : ACGPG2124D Hyderabad (Appellant) (Respondent) यनर्ााररती द्वारा/Assessee by: Shri Sashank Dundu, AR राजस् व द्वारा/Revenue by: Shri D.Praveen, DR सुनवाई की तारीख/Date of Hearing: 08/05/2025 घोर्णा की तारी…

Chaitanya Developers, Mumbai vs. Addl CIT RG 15(1), Mumbai

In the result, the appeal is allowed

ITA 1341/MUM/2017[2011-12]Status: DisposedITAT Mumbai09 Apr 2019AY 2011-12

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2011-12 Chaitanya Developers Addl. Cit, Range-15(1), 3Rd Floor, Cynthiandra, Off Pratyakshakarbhavan, Vs. Gokhale Road, Dadar (W), Bandrakurla Complex, Mumbai-400028. Bandra (E), Mumbai- 400051. Pan No. Aadfc9270F Appellant Respondent Assessee By : Mr. Subodhratnaparkhi, Ar Revenue By : Mr. Abi Rama Kartikiyen, Dr Date Of Hearing : 04/04/2019 Date Of Pronouncement: 09/04/2019

For Appellant: Mr. SubodhRatnaparkhi, ARFor Respondent: Mr. Abi Rama Kartikiyen, DR
Section 143(3)Section 22

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Chaitanya Developers Addl. CIT, Range-15(1), 3rd floor, Cynthiandra, Off PratyakshakarBhavan, Vs. Gokhale Road, Dadar (W), BandraKurla Complex, Mumbai-400028. Bandra (E), Mumbai- 400051. PAN No. AADFC9270F Appellant Respondent Assessee by : Mr. SubodhRatnaparkhi, AR Revenue by : Mr. Abi Rama Kartikiyen, DR Date of Hearing : 04/04/2019 Date of pronouncement: 09/04/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The re…

DCIT, New Delhi vs. M/S. Bougainvillea Multiplex & Entertainment Centre Pvt. Ltd., Noida

The appeal of the Department is partly allowed for statistical

ITA 3300/DEL/2014[2010-11]Status: DisposedITAT Delhi17 Feb 2017AY 2010-11

Bench: Shri S.V. Mehrotra & Smt. Diva Singhassessment Year : 2010-11 Dcit, Circle- 3(1), Bougainvillea Multiplex & New Delhi. Entertainment Centre Pvt. Ltd., Vs. Plot No.1-2, Spice World, Sector No.25A, Noida. Pan : Aaacb 4985 E (Appellant) (Respondent)

For Appellant: Shri S. K. Jain, Sr.DRFor Respondent: Shri Ajay Vohra, Sr. Adv. &
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SMT. DIVA SINGH, JUDICIAL MEMBER Assessment Year : 2010-11 DCIT, Circle- 3(1), Bougainvillea Multiplex & New Delhi. Entertainment Centre Pvt. Ltd., Vs. Plot No.1-2, Spice World, Sector No.25A, Noida. PAN : AAACB 4985 E (Appellant) (Respondent) Appellant by : Shri S. K. Jain, Sr.DR Respondent by : Shri Ajay Vohra, Sr. Adv. & Shri Rohit Garg, CA Date of hearing : 16-02-2017 Date of pronouncement : 17-02-2017 O R D E R PER S.V. MEHROTRA, A.M : This is an appeal filed by the Revenue against the order…

ACIT Cen Cir 29, Mumbai vs. Vijaydeep Hotels P.Ltd, Mumbai

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed

ITA 3291/MUM/2011[2004-05]Status: DisposedITAT Mumbai20 Jun 2016AY 2004-05

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं /I.Ta Nos. 3291,3293,3384 & 3385/Mum/11 ("नधा"रण वष" / Assessment Years: 2004-05 To 2007-08 The Acit, M/S. Vijaydeep Hotels Pvt. बनाम/ Cent. Cir-29, Ltd., Vs. Aayakar Bhavan, Hotel Bawa International, Mumbai-400 020 Nehru Road Ext, Near Domestic Airport, Vile Parle, Mumbai-400 049 आयकर अपील सं /I.Ta Nos. 3241 & 3243/Mum/11 ("नधा"रण वष" / Assessment Years: 2006-07 & 2007-08 M/S. Vijaydeep Hotels Pvt. The Acit, बनाम/ Ltd., Cent. Cir-29, Vs. Hotel Bawa International, Aayakar Bhavan, Nehru Road Ext, Mumbai-400 020 Near Domestic Airport, Vile Parle, Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacv 1582D आयकर अपील सं /I.Ta Nos. 951 To 953/Mum/2013 ("नधा"रण वष" / Assessment Years: 2005-06 To 2007-08 Shri Karanveer Singh G. The Acit, बनाम/ Bawa, Cent. Cir-29, Vs. 22, Sahib Guru Angad Aayakar Bhavan, Niwas, Mumbai-400 020 Vitthal Nagar Co. Op. Soc. N.S. Road No. 22, Jvpd Scheme, Juhu, Vile Parle (E), Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aejpb 8856F

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri G.M. Dass
Section 132Section 143(3)Section 153ASection 37(1)

…decision of the Calcutta High Court in the case of Mukherjee Estate (P) Ltd (supra) has been considered. The Ld. Counsel for the assessee further places reliance on the decision of the Delhi High Court in the case of Niagara Hotels & Builders (P) Ltd Vs CIT (60 Taxmann.com 83) and submits that on identical facts the High Court held that the licence fee received by the assessee by entering into an agreement with a telecom company for mounting tower and antenna is assessable under the head ‘Income from house property and not under the head ‘Income from business’. Thus, he pleads for allowing the ground and to dire…

Vijaydeep Hotels P. Ltd, Mumbai vs. DCIT Cen Cir 29, Mumbai

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed

ITA 3241/MUM/2011[2006-07]Status: DisposedITAT Mumbai20 Jun 2016AY 2006-07

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं /I.Ta Nos. 3291,3293,3384 & 3385/Mum/11 ("नधा"रण वष" / Assessment Years: 2004-05 To 2007-08 The Acit, M/S. Vijaydeep Hotels Pvt. बनाम/ Cent. Cir-29, Ltd., Vs. Aayakar Bhavan, Hotel Bawa International, Mumbai-400 020 Nehru Road Ext, Near Domestic Airport, Vile Parle, Mumbai-400 049 आयकर अपील सं /I.Ta Nos. 3241 & 3243/Mum/11 ("नधा"रण वष" / Assessment Years: 2006-07 & 2007-08 M/S. Vijaydeep Hotels Pvt. The Acit, बनाम/ Ltd., Cent. Cir-29, Vs. Hotel Bawa International, Aayakar Bhavan, Nehru Road Ext, Mumbai-400 020 Near Domestic Airport, Vile Parle, Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacv 1582D आयकर अपील सं /I.Ta Nos. 951 To 953/Mum/2013 ("नधा"रण वष" / Assessment Years: 2005-06 To 2007-08 Shri Karanveer Singh G. The Acit, बनाम/ Bawa, Cent. Cir-29, Vs. 22, Sahib Guru Angad Aayakar Bhavan, Niwas, Mumbai-400 020 Vitthal Nagar Co. Op. Soc. N.S. Road No. 22, Jvpd Scheme, Juhu, Vile Parle (E), Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aejpb 8856F

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri G.M. Dass
Section 132Section 143(3)Section 153ASection 37(1)

…decision of the Calcutta High Court in the case of Mukherjee Estate (P) Ltd (supra) has been considered. The Ld. Counsel for the assessee further places reliance on the decision of the Delhi High Court in the case of Niagara Hotels & Builders (P) Ltd Vs CIT (60 Taxmann.com 83) and submits that on identical facts the High Court held that the licence fee received by the assessee by entering into an agreement with a telecom company for mounting tower and antenna is assessable under the head ‘Income from house property and not under the head ‘Income from business’. Thus, he pleads for allowing the ground and to dire…

Niagara Hotels & Builders (P.) Ltd. v. CIT (60 Taxmann.com 83) — Cited in 5 Judgments | BharatTax