PEARL INFORMATION TECHNOLOGY PARK P. LTD. v. INCOME TAX OFFICER

399 ITR 310High Court2017#20738 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2020.

Judgments citing PEARL INFORMATION TECHNOLOGY PARK P. LTD. v. INCOME TAX OFFICER

DCIT, New Delhi vs. M/S. Dlf Ltd., New Delhi

ITA 4793/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Sept 2020AY 2010-11

Bench: Sh. Prashant Maharishi & Sh. K. N. Chary(Through Video Conferencing) Assessment Year: 2010-11 Dlf Limited Jcit Dlf Centre, (9Th Floor) Vs Range-10 Sansad Marg, 404, C. R. Building New Delhi-110001 New Delhi Pan No.Aaacd3494N (Appellant) (Respondent) Assessment Year: 2010-11 Dcit Vs. Dlf Ltd. Circle –7 (1) Sansad Marg New Delhi New Delhi Pan No. Aaacd3494N (Appellant) (Respondent)

Section 14ASection 80I

…le of bare shell of the building and there is no question of development of SEZ. The same has been done by co-developer. In support, he has also relied upon the following decisions. “CYBER PEARL INFORMATION TECHNOLOGY PARK P. LTD V. INCOME TAX OFFICER- (2017) 399 ITR 310(Mad) Hon'ble Madras High Court held that the consistent view of the courts has been that wherever, in such like sections, the expression “derived” is used, as against “attributable to”, the width and the amplitude is narrower. Therefore, courts have held consistently that in order to come to a conclusion as to whether such pro fits or gains, i.e.…

Dlf Ltd., New Delhi vs. JCIT, New Delhi

ITA 4187/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Sept 2020AY 2010-11

Bench: Sh. Prashant Maharishi & Sh. K. N. Chary(Through Video Conferencing) Assessment Year: 2010-11 Dlf Limited Jcit Dlf Centre, (9Th Floor) Vs Range-10 Sansad Marg, 404, C. R. Building New Delhi-110001 New Delhi Pan No.Aaacd3494N (Appellant) (Respondent) Assessment Year: 2010-11 Dcit Vs. Dlf Ltd. Circle –7 (1) Sansad Marg New Delhi New Delhi Pan No. Aaacd3494N (Appellant) (Respondent)

Section 14ASection 80I

…le of bare shell of the building and there is no question of development of SEZ. The same has been done by co-developer. In support, he has also relied upon the following decisions. “CYBER PEARL INFORMATION TECHNOLOGY PARK P. LTD V. INCOME TAX OFFICER- (2017) 399 ITR 310(Mad) Hon'ble Madras High Court held that the consistent view of the courts has been that wherever, in such like sections, the expression “derived” is used, as against “attributable to”, the width and the amplitude is narrower. Therefore, courts have held consistently that in order to come to a conclusion as to whether such pro fits or gains, i.e.…

DCIT, New Delhi vs. M/S. Dlf Ltd., New Delhi

ITA 2749/DEL/2013[2008-09]Status: DisposedITAT Delhi27 May 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi & Shri SatyajeetFor Respondent: Shri Puneet Rai, Adv. Special counsel
Section 10Section 142ASection 143(3)Section 14ASection 40Section 43B

…there is I.T.A. No.2126 & 2749/DEL/2013 65 no question of development of SEZ. The same has been done by co-developer. In support, he has also relied upon the following decisions. “CYBER PEARL INFORMATION TECHNOLOGY PARK P. LTD V. INCOME TAX OFFICER- (2017) 399 ITR 310(Mad) Hon'ble Madras High Court held that the consistent view of the courts has been that wherever, in such like sections, the expression "derived" is used, as against "attributable to", the width and the amplitude is narrower. Therefore, courts have held consistently that in order to come to a conclusion as to whether such pro fits or gains, i.e.…

Dlf Ltd., New Delhi vs. Addl. CIT, New Delhi

ITA 2126/DEL/2013[2008-09]Status: DisposedITAT Delhi27 May 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi & Shri SatyajeetFor Respondent: Shri Puneet Rai, Adv. Special counsel
Section 10Section 142ASection 143(3)Section 14ASection 40Section 43B

…there is I.T.A. No.2126 & 2749/DEL/2013 65 no question of development of SEZ. The same has been done by co-developer. In support, he has also relied upon the following decisions. “CYBER PEARL INFORMATION TECHNOLOGY PARK P. LTD V. INCOME TAX OFFICER- (2017) 399 ITR 310(Mad) Hon'ble Madras High Court held that the consistent view of the courts has been that wherever, in such like sections, the expression "derived" is used, as against "attributable to", the width and the amplitude is narrower. Therefore, courts have held consistently that in order to come to a conclusion as to whether such pro fits or gains, i.e.…

PEARL INFORMATION TECHNOLOGY PARK P. LTD. v. INCOME TAX OFFICER (399 ITR 310) — Cited in 4 Judgments | BharatTax