Principal Commissioner of Income Tax, Bangalore v. Sterling Developers (P) Ltd.

129 Taxmann.com 116High Court2021#14822 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2023.

Judgments citing Principal Commissioner of Income Tax, Bangalore v. Sterling Developers (P) Ltd.

M/S. Ideb Projects Pvt. Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 529/BANG/2017[2012-13]Status: DisposedITAT Bangalore07 Nov 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2012-13

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri M.H. Naik, D.R

Section 14ASection 250Section 36(1)(iii)

…went in appeal before ld. CIT(A), who has confirmed the disallowance. Against this assessee is in appeal before us. 3.3 Before us, the ld. A.R. relied on the judgement of jurisdictional High Court in the case of CCIT Vs. Sterling Developers Pvt. Ltd. (2021) (129 Taxmann.com 116) (Karn.) and submitted that the assessee has not earned any income exempted from tax. As such, section 14A of the Act cannot be applied. 4. The ld. D.R. relied on the order of lower authorities. 5. We have heard the rival submissions and perused the materials available on record. We also carefully gone through the computation of income fi…

M/S Mfar Developers Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-4(1)(3), Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 385/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Sept 2023AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: S/Shri C.R. Krishna & Sachin Mehta, CAsFor Respondent: Shri Saravanan B., CIT(DR)(ITAT), Bengaluru

Section 14ASection 32Section 36(1)Section 36(1)(iii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 MFAR Developers Private Ltd., Vs. The Deputy Commissioner # 3, Lavelle Road, of Income Tax, Bangalore – 560 001. Circle 4(1)(3), PAN : AAFCM 6271M Bangalore. APPELLANT RESPONDENT Appellant by : S/Shri C.R. Krishna & Sachin Mehta, CAs Respondent by : Shri Saravanan B., CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.08.2023 Date of Pronouncement : 06.09.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the as…

Shri. Pollamreddy Sreedhar Reddy, Bengaluru vs. Principal Commissioner of Income Tax, Bengaluru-1, Bengaluru

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 429/BANG/2023[2018-19]Status: DisposedITAT Bangalore20 Jul 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri R.E. Balasubramaniyan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 143(3)Section 14ASection 263Section 263(1)

…ITA No.429/Bang/2023 Pollam Reddy Shreedhar Reddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 Pollamreddy Sreedhar Reddy 18, 4th Main Ganganagar Bengaluru 560 032 Principal CIT Vs. Karnataka Bangalore-1 PAN NO : ABRPR0536J APPELLANT RESPONDENT Appellant by : Shri R.E. Balasubramaniyan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 18.07.2023 Date of Pronouncement : 20.07.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is di…

Truworth Infotech Private Limited, Jaipur vs. Income Tax Officer, Ward-2(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 79/JPR/2023[2014-15]Status: DisposedITAT Jaipur04 Jul 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma, CA &For Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 115JSection 143(2)Section 143(3)Section 14A

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 79/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2014-15 M/s.Truworth Infotech (P) Ltd. cuke The ITO Vs. 10-B, Truworth House, Dhuleshwar Garden Ward -2 (2) C-Scheme, Jaipur – 302 001 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCT 0949 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.R. Sharma, CA & Shri R.K.…

ACIT, Circle-14(1)(2), Mumbai vs. M/S Reliance Infrastructure Ltd, Mumbai

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 2796/MUM/2022[2016-2017]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-2017

Section 10Section 115JSection 143(3)Section 14ASection 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ACIT, CIRCLE-14 (1)(2), Vs. M/s. Reliance Infrastructure Room No. 455, 4th Floor, Ltd, Mumbai. Aayakar Bhavan, Ground Floor, Reliance Centre M.K.Road, 19, Walchand Hirachand Mumbai-400020 Marg, Ballard Estate, Mumbai- 400001 PAN/GIR No. AACCR7446Q (Appellant) .. (Respondent) M/s. Reliance Vs. ACIT, CIRCLE-14 (1)(2), Infrastructure Ltd, Room No. 455, 4th Floor, Mumbai. Aayakar Bhavan, M.K.Road. Ground Floor, Reliance Mumbai-400020 Centre 19, Walchand Hirachand Marg, Ballard E…

Reliance Infrastructure Ltd, Mumbai vs. Asstt. Commissioner of Income Tax 14(1)(2), Mumbai

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 2590/MUM/2022[2016-2017]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-2017

Section 10Section 115JSection 143(3)Section 14ASection 801ASection 80I