Noida Cyber Part (P) Ltd. v. ITO

186 ITD 593Income Tax Appellate Tribunal2021#23268 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 143(3)Section 250Section 43CASection 142(1)Section 143(2)Section 50C

Judgments citing Noida Cyber Part (P) Ltd. v. ITO

DCIT, Central Circle - 2(1), Nagpur vs. Khare and Tarkunde Infrastructure Private Limited, Nagpur

In the result, appeal filed by the Revenue is dismissed

ITA 279/NAG/2025[2016-17]Status: DisposedITAT Patna21 Apr 2026AY 2016-17

Bench: Shri Pawan Singh & Shri Khettra Mohan Roydcit, Central Circle-2(1), Khare & Tarkunde Nagpur Vs Infrastructure Pvt. Ltd., 235, Shivaji Complex, Dharmpeth, Nagpur Pan : Aaack 7184 N Department Assessee Assessee By : Shri Sachin V. Luthra, Ca Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 21.04.2026 O R D E R

For Appellant: Shri Sachin V. Luthra, CAFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 143(2)Section 143(3)Section 250Section 43C

…vt. Ltd. in ITA No.2270/MUM/2021, dated 20.12.2022 (ITAT – Bom.) ii) Romiel Samuel vs. ITO in ITA No. 437/MUM/2016, dated 13.06.2018 (ITAT – Bom.) iii) CIT vs. Greenfield Hotels & Estates (P) Ltd. [2016] 389 ITR 68 iv) Noida Cyber Part (P) Ltd. vs. ITO [2021] 186 ITD 593 7. We have considered the rival submissions and perused the material on record. The issue for adjudication is whether section 43CA applies to transfer of TDRs. We find that section 43CA specifically applies to transfer of an asset, being land or building or both, held as stock-in-trade. In the present case, the subject matter of transfer is TDR,…

DCIT, Central Circle - 2(1), Nagpur vs. Khare and Tarkunde Infrastructure Private Limited, Nagpur

In the result, appeal filed by the Revenue is dismissed

ITA 279/NAG/2025[2016-17]Status: DisposedITAT Cuttack21 Apr 2026AY 2016-17

Bench: Shri Pawan Singh & Shri Khettra Mohan Roydcit, Central Circle-2(1), Khare & Tarkunde Nagpur Vs Infrastructure Pvt. Ltd., 235, Shivaji Complex, Dharmpeth, Nagpur Pan : Aaack 7184 N Department Assessee Assessee By : Shri Sachin V. Luthra, Ca Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 21.04.2026 O R D E R

For Appellant: Shri Sachin V. Luthra, CAFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 143(2)Section 143(3)Section 250Section 43C

…vt. Ltd. in ITA No.2270/MUM/2021, dated 20.12.2022 (ITAT – Bom.) ii) Romiel Samuel vs. ITO in ITA No. 437/MUM/2016, dated 13.06.2018 (ITAT – Bom.) iii) CIT vs. Greenfield Hotels & Estates (P) Ltd. [2016] 389 ITR 68 iv) Noida Cyber Part (P) Ltd. vs. ITO [2021] 186 ITD 593 7. We have considered the rival submissions and perused the material on record. The issue for adjudication is whether section 43CA applies to transfer of TDRs. We find that section 43CA specifically applies to transfer of an asset, being land or building or both, held as stock-in-trade. In the present case, the subject matter of transfer is TDR,…

DCIT, Central Circle - 2(1), Nagpur vs. Khare and Tarkunde Infrastructure Private Limited, Nagpur

In the result, appeal filed by the Revenue is dismissed

ITA 279/NAG/2025[2016-17]Status: DisposedITAT Nagpur21 Apr 2026AY 2016-17

Bench: Shri Pawan Singh & Shri Khettra Mohan Roydcit, Central Circle-2(1), Khare & Tarkunde Nagpur Vs Infrastructure Pvt. Ltd., 235, Shivaji Complex, Dharmpeth, Nagpur Pan : Aaack 7184 N Department Assessee Assessee By : Shri Sachin V. Luthra, Ca Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 21.04.2026 O R D E R

For Appellant: Shri Sachin V. Luthra, CAFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 143(2)Section 143(3)Section 250Section 43C

…vt. Ltd. in ITA No.2270/MUM/2021, dated 20.12.2022 (ITAT – Bom.) ii) Romiel Samuel vs. ITO in ITA No. 437/MUM/2016, dated 13.06.2018 (ITAT – Bom.) iii) CIT vs. Greenfield Hotels & Estates (P) Ltd. [2016] 389 ITR 68 iv) Noida Cyber Part (P) Ltd. vs. ITO [2021] 186 ITD 593 7. We have considered the rival submissions and perused the material on record. The issue for adjudication is whether section 43CA applies to transfer of TDRs. We find that section 43CA specifically applies to transfer of an asset, being land or building or both, held as stock-in-trade. In the present case, the subject matter of transfer is TDR,…

Noida Cyber Part (P) Ltd. v. ITO (186 ITD 593) — Cited in 3 Judgments | BharatTax