Principal Commissioner of Income Ta Commissioner of Income Tax-3 v. DLF Home Developers 3 vs. DLF Home Developers Ltd.

114 Taxmann.com 98Supreme Court of India2020#8144 most cited

What is Principal Commissioner of Income Ta Commissioner of Income Tax-3 v. DLF Home Developers 3 vs. DLF Home Developers Ltd. authority for?

Brokerage expenses are revenue in nature and should be debited to the profit and loss account, not capitalized.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2025.

Also referred to as

Principal Commissioner of Income Tax-3 v. DLF Home Developers Ltd. · brokerage expenses · capitalization of expenses · revenue expenditure · profit and loss account · section 37(1)

Sections most often in play

Section 14ASection 143(3)Section 147Section 195Section 37(1)Section 40(a)(ia)Section 115JBSection 142(1)

Issues it is cited on

section 9(1)(ii)section 134section 80absection 108section 73section 43(5)clarificatory amendmentretrospective amendmentddtinterest on intereststatement under section 132(4)statutory dues

Judgments citing Principal Commissioner of Income Ta Commissioner of Income Tax-3 v. DLF Home Developers 3 vs. DLF Home Developers Ltd.

Dy. Commissioner of Income Tax, Noida vs. M/S Bright Buildtech Pvt. Ltd, Delhi

ITA 1244/DEL/2025[2016]Status: DisposedITAT Delhi22 Dec 2025

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit Kapoor, AdvocateFor Respondent: Shri Abhijeet Kumar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1244/Del/2025 (Assessment Year: 2016-17) DCIT, vs. M/s. Bright Buildtech Pvt. Ltd., Central Circle 1, Noida Flat No.14, Ground Floor, DDA MIG Suraj Apartment, PulPehladPur, New Delhi – 110 044. (PAN :AACCB7981J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Kapoor, Advocate Shri Virsain Aggarwal, AR REVENUE BY : Shri Abhijeet Kumar, Sr. DR Date of Hearing : 09.10.2025 Date of Order : 22.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :…

Dy. Commissioner of Income Tax, Noida vs. M/S Bright Buildtech Pvt. Ltd., Delhi

ITA 1240/DEL/2025[2015]Status: DisposedITAT Delhi22 Dec 2025

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit Kapoor, AdvocateFor Respondent: Shri Abhijeet Kumar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1244/Del/2025 (Assessment Year: 2016-17) DCIT, vs. M/s. Bright Buildtech Pvt. Ltd., Central Circle 1, Noida Flat No.14, Ground Floor, DDA MIG Suraj Apartment, PulPehladPur, New Delhi – 110 044. (PAN :AACCB7981J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Kapoor, Advocate Shri Virsain Aggarwal, AR REVENUE BY : Shri Abhijeet Kumar, Sr. DR Date of Hearing : 09.10.2025 Date of Order : 22.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :…

ACIT, Mumbai vs. K Raheja Corporate Services Private Limited, Mumbai

In the result, appeal filed by the revenue is hereby dismissed

ITA 5349/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi, SR DR
Section 115JSection 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 5349 & 5350/Mum/2025 (Assessment Years: 2014-15 & 2015-16) ACIT, Mumbai K Raheja Corporate Services Pvt. Ltd. Plot No. C, 30 Block G, Bandra Vs. Kurla Complex, Bandra East, Mumbai – 400051. PAN/GIR No. AABCN9309B (Appellant) : (Respondent) Assessee by : Shri Madhur Agrawal Respondent by : Shri Hemanshu Joshi, SR DR Date of Hearing : 27.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Kavitha Rajagopal, J M: The captioned appeals have been filed by the revenue, challenging the ord…

ACIT-CC-7(3), Mumbai vs. Bellissimo Healthy Constructions and Developers Private Limited, Mumbai

In the result, appeal of the Revenue stands Dismissed

ITA 1483/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Apr 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Niraj Sheth,ARFor Respondent: Shri Leyaqat Ali Aafaqui (Sr. AR)
Section 143(3)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA 1483/MUM/2025 (A.Y. 2015-16) Assistant Commissioner of v/s. Bellissimo Healthy Constructions Income Tax, Central Circle – बनाम and Developers Private Limited, 412, Floor-4, 17G, Vardhaman 7(3), Room No. 655, Floor 6 th, Chamber, Cawasji Patel Road Aayakar Bhavan, M.K Road Mumbai,400020,Maharashtra Horniman Circle Fort, Mumbai 400001, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCL2910N .. Appellant/अपीलार्थी Respondent/प्रतिवादी Appellant by : Shri N…

Preeti Goyal, New Delhi vs. DCIT Central Circle-31, New Delhi

ITA 1240/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2025AY 2021-22

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit Kapoor, AdvocateFor Respondent: Shri Abhijeet Kumar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1244/Del/2025 (Assessment Year: 2016-17) DCIT, vs. M/s. Bright Buildtech Pvt. Ltd., Central Circle 1, Noida Flat No.14, Ground Floor, DDA MIG Suraj Apartment, PulPehladPur, New Delhi – 110 044. (PAN :AACCB7981J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Kapoor, Advocate Shri Virsain Aggarwal, AR REVENUE BY : Shri Abhijeet Kumar, Sr. DR Date of Hearing : 09.10.2025 Date of Order : 22.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :…

ACIT- CC - 4(2), Mumbai vs. K.Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2527/MUM/2021[2017-18]Status: DisposedITAT Mumbai17 Jun 2022AY 2017-18

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4(2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2526/MUM/2021[2018-19]Status: DisposedITAT Mumbai17 Jun 2022AY 2018-19

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT-CC -4(2), Mumbai vs. K . Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2525/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Jun 2022AY 2013-14

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4(2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2524/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Jun 2022AY 2016-17

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4 (2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2523/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Jun 2022AY 2015-16

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4 (2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2522/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Jun 2022AY 2014-15

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT - CC 4(2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2521/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Jun 2022AY 2012-13

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

Conwood Realty P. Ltd., Mumbai vs. Dy CIT -Circle-12(1)(2), Mumbai

ITA 727/MUM/2021[2012-13]Status: DisposedITAT Mumbai26 Oct 2021AY 2012-13

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () M/S Conwood Realty Pvt. Ltd. Dy. Cit, Circle-12(1)(2) Yashodham, D.B. House, Gen. Vs. Aayakar Bhavan, 2Nd Floor, A.K. Vaidya Marg, Goregaon M.K. Road, Mumbai 400020 (East), Mumbai – 400063 Pan No. Aadcc2501Q (Assessee) (Revenue) C.O. No. 55/Mum/2021 (Arising Out Of Ita No. 6447/Mum/2019) (Assessment Year: 2012-13) Acit, Circle-12(1)(2) M/S Conwood Realty Pvt. Ltd. R. No. 128D, 1St Floor, Aayakar Vs. Yashodham, D.B. House, Gen. Bhavan, Churchgate, A.K. Vaidya Marg, Goregaon Mumbai 400020 (East), Mumbai – 400063 Pan No. Aadcc2501Q (Revenue) (Assessee) Assessee By : Shri Prakash Jhunjhunwala, A.R Revenue By : Ms. Shreekala Pardeshi, D.R Date Of Hearing : 29/07/2021 Date Of Pronouncement : 26/10/2021

For Appellant: Shri Prakash Jhunjhunwala, A.RFor Respondent: Ms. Shreekala Pardeshi, D.R
Section 143(1)Section 143(2)Section 143(3)Section 36(1)(iii)

…ITA No.727/Mum/2021 & 6447/Mum/2019 & C.O. 55/M/2021 1 M/s Conwood Realty Pvt. Ltd. Vs. DCIT, Circle 12(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) M/s Conwood Realty Pvt. Ltd. Dy. CIT, Circle-12(1)(2) Yashodham, D.B. House, Gen. Vs. Aayakar Bhavan, 2nd Floor, A.K. Vaidya Marg, Goregaon M.K. Road, Mumbai 400020 (East), Mumbai – 400063 PAN No. AADCC2501Q (Assessee) (Revenue) C.O. No. 55/Mum/2021 (Arising out of ITA No. 6447/Mum/2019) (Assessment Year: 2012-13) ACIT, Circle-12(1)(2) M/s Conwood Realty…

Principal Commissioner of Income Ta Commissioner of Income Tax-3 v. DLF Home Developers 3 vs. DLF Home Developers Ltd. (114 Taxmann.com 98) — Cited in 13 Judgments | BharatTax