Raheja Development Corporation v. State of Karnataka

5 SCC 162Reported decision2005#11687 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2018 to 2020.

Judgments citing Raheja Development Corporation v. State of Karnataka

Trilok Chand Sain S/O Shri Ram Swaroop Sain vs. Income Tax Officer

ITA/70/2019HC Rajasthan14 Aug 2020

Bench: SABINA,CHANDRA KUMAR SONGARA

Income Tax Officer (TDS), Bangalore vs. M/S. Itc Employees Housing Co-Operative Society Ltd, Bangalore

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 271/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…as it amounts to works contract. The matter in the L&T case (supra) was referred to a Larger Bench of the Supreme Court for re-consideration of the decision of the Division Bench in the case of K. Raheja Development Corporation vs. State of Karnataka [(2005) 5 SCC 162]. The view taken in the K. Raheja case was referred for consideration of the following issues:  Whether the tripartite agreement could be considered as works contract?  If the ratio of the decision in the K. Raheja case was accepted, there would be no difference between a works contract and a sale of chattel as a chattel.  Can the developer be s…

Income Tax Officer (TDS), Bangalore vs. M/S. Itc Employees Housing Co-Operative Society Ltd, Bangalore

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 270/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…as it amounts to works contract. The matter in the L&T case (supra) was referred to a Larger Bench of the Supreme Court for re-consideration of the decision of the Division Bench in the case of K. Raheja Development Corporation vs. State of Karnataka [(2005) 5 SCC 162]. The view taken in the K. Raheja case was referred for consideration of the following issues:  Whether the tripartite agreement could be considered as works contract?  If the ratio of the decision in the K. Raheja case was accepted, there would be no difference between a works contract and a sale of chattel as a chattel.  Can the developer be s…

Income Tax Officer (TDS), Bangalore vs. M/S. Itc Employees Housing Co-Operative Society Ltd, Bangalore

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 269/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…as it amounts to works contract. The matter in the L&T case (supra) was referred to a Larger Bench of the Supreme Court for re-consideration of the decision of the Division Bench in the case of K. Raheja Development Corporation vs. State of Karnataka [(2005) 5 SCC 162]. The view taken in the K. Raheja case was referred for consideration of the following issues:  Whether the tripartite agreement could be considered as works contract?  If the ratio of the decision in the K. Raheja case was accepted, there would be no difference between a works contract and a sale of chattel as a chattel.  Can the developer be s…

Income Tax Officer (TDS), Bangalore vs. M/S. Itc Employees Housing Co-Operative Society Ltd, Bangalore

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 268/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…as it amounts to works contract. The matter in the L&T case (supra) was referred to a Larger Bench of the Supreme Court for re-consideration of the decision of the Division Bench in the case of K. Raheja Development Corporation vs. State of Karnataka [(2005) 5 SCC 162]. The view taken in the K. Raheja case was referred for consideration of the following issues:  Whether the tripartite agreement could be considered as works contract?  If the ratio of the decision in the K. Raheja case was accepted, there would be no difference between a works contract and a sale of chattel as a chattel.  Can the developer be s…

Income Tax Officer (TDS), Bangalore vs. M/S. Itc Employees Housing Co-Operative Society Ltd, Bangalore

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 267/BANG/2017[2009-10]Status: DisposedITAT Bangalore25 May 2018AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…as it amounts to works contract. The matter in the L&T case (supra) was referred to a Larger Bench of the Supreme Court for re-consideration of the decision of the Division Bench in the case of K. Raheja Development Corporation vs. State of Karnataka [(2005) 5 SCC 162]. The view taken in the K. Raheja case was referred for consideration of the following issues:  Whether the tripartite agreement could be considered as works contract?  If the ratio of the decision in the K. Raheja case was accepted, there would be no difference between a works contract and a sale of chattel as a chattel.  Can the developer be s…

Income Tax Officer (TDS), Bangalore vs. M/S. Itc Employees Housing Co-Operative Society Ltd, Bangalore

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 266/BANG/2017[2009-10]Status: DisposedITAT Bangalore25 May 2018AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…as it amounts to works contract. The matter in the L&T case (supra) was referred to a Larger Bench of the Supreme Court for re-consideration of the decision of the Division Bench in the case of K. Raheja Development Corporation vs. State of Karnataka [(2005) 5 SCC 162]. The view taken in the K. Raheja case was referred for consideration of the following issues:  Whether the tripartite agreement could be considered as works contract?  If the ratio of the decision in the K. Raheja case was accepted, there would be no difference between a works contract and a sale of chattel as a chattel.  Can the developer be s…

Income Tax Officer (TDS), Bangalore vs. M/S. Itc Employees Housing Co-Operative Society Ltd, Bangalore

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 265/BANG/2017[2008-09]Status: DisposedITAT Bangalore25 May 2018AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…as it amounts to works contract. The matter in the L&T case (supra) was referred to a Larger Bench of the Supreme Court for re-consideration of the decision of the Division Bench in the case of K. Raheja Development Corporation vs. State of Karnataka [(2005) 5 SCC 162]. The view taken in the K. Raheja case was referred for consideration of the following issues:  Whether the tripartite agreement could be considered as works contract?  If the ratio of the decision in the K. Raheja case was accepted, there would be no difference between a works contract and a sale of chattel as a chattel.  Can the developer be s…

Income Tax Officer (TDS), Bangalore vs. M/S. Itc Employees Housing Co-Operative Society Ltd, Bangalore

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 264/BANG/2017[2008-09]Status: DisposedITAT Bangalore25 May 2018AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…as it amounts to works contract. The matter in the L&T case (supra) was referred to a Larger Bench of the Supreme Court for re-consideration of the decision of the Division Bench in the case of K. Raheja Development Corporation vs. State of Karnataka [(2005) 5 SCC 162]. The view taken in the K. Raheja case was referred for consideration of the following issues:  Whether the tripartite agreement could be considered as works contract?  If the ratio of the decision in the K. Raheja case was accepted, there would be no difference between a works contract and a sale of chattel as a chattel.  Can the developer be s…

Raheja Development Corporation v. State of Karnataka (5 SCC 162) — Cited in 9 Judgments | BharatTax