Sainath Estates Pvt. Ltd. v. DCIT

142 ITD 370Income Tax Appellate Tribunal#22537 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2021.

Judgments citing Sainath Estates Pvt. Ltd. v. DCIT

Manjeera Projects, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-11(1), Hyderabad

Appeals are partly allowed in above terms

ITA 15/HYD/2020[2016-17]Status: DisposedITAT Hyderabad08 Sept 2021AY 2016-17

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Sri K.C. DevdasFor Respondent: Sri Y.V.S.T. Sai, DR
Section 143(3)Section 5Section 80I

…ousing Project, even certain blocks have 'been completed within the due date. 7.7 In this regard, reliance is placed on the following decisions: Page 10 of 32 ITA Nos 956 and others Manjeera Projects Hyderabad. i) Sainath Estates Pvt. Ltd. Vs. DCIT [2013/142 ITD 370 (Hon'ble ITAT Hyderabad): In this case, it is held by Hon'ble ITAT that obtaining Completion Certificate/ Occupancy Certificate from the competent authority before the stipulated due date i.e, 4 years from the year in which plan approval has been granted is a mandatory requirement for the purpose of claiming deduction u/s. 80IBOO) of the Act. Til…

Manjeera Projects, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-6(1), Hyderabad

Appeals are partly allowed in above terms

ITA 956/HYD/2018[2014-15]Status: DisposedITAT Hyderabad08 Sept 2021AY 2014-15

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Sri K.C. DevdasFor Respondent: Sri Y.V.S.T. Sai, DR
Section 143(3)Section 5Section 80I

…ousing Project, even certain blocks have 'been completed within the due date. 7.7 In this regard, reliance is placed on the following decisions: Page 10 of 32 ITA Nos 956 and others Manjeera Projects Hyderabad. i) Sainath Estates Pvt. Ltd. Vs. DCIT [2013/142 ITD 370 (Hon'ble ITAT Hyderabad): In this case, it is held by Hon'ble ITAT that obtaining Completion Certificate/ Occupancy Certificate from the competent authority before the stipulated due date i.e, 4 years from the year in which plan approval has been granted is a mandatory requirement for the purpose of claiming deduction u/s. 80IBOO) of the Act. Til…

Manjeera Projects, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-6(1), Hyderabad

Appeals are partly allowed in above terms

ITA 1554/HYD/2018[2013-14]Status: DisposedITAT Hyderabad08 Sept 2021AY 2013-14

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Sri K.C. DevdasFor Respondent: Sri Y.V.S.T. Sai, DR
Section 143(3)Section 5Section 80I

…ousing Project, even certain blocks have 'been completed within the due date. 7.7 In this regard, reliance is placed on the following decisions: Page 10 of 32 ITA Nos 956 and others Manjeera Projects Hyderabad. i) Sainath Estates Pvt. Ltd. Vs. DCIT [2013/142 ITD 370 (Hon'ble ITAT Hyderabad): In this case, it is held by Hon'ble ITAT that obtaining Completion Certificate/ Occupancy Certificate from the competent authority before the stipulated due date i.e, 4 years from the year in which plan approval has been granted is a mandatory requirement for the purpose of claiming deduction u/s. 80IBOO) of the Act. Til…

Sainath Estates Pvt. Ltd. v. DCIT (142 ITD 370) — Cited in 3 Judgments | BharatTax