SC),Ghanshyamdas Kishan Chander vs. CIT (1980) 121 ITR 121 (AP), Alapati Venkataramiah v. CIT

78 TTJ 170Income Tax Appellate Tribunal2003#25634 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

section 45(2)section 2(47)(v)legal expensessection 53aproject completion methodsection 53joint development agreementjdapercentage completion methodsection 57(iii)section 2(47)full value of consideration

Judgments citing SC),Ghanshyamdas Kishan Chander vs. CIT (1980) 121 ITR 121 (AP), Alapati Venkataramiah v. CIT

M/S. S P R Developers Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, all the appeals filed by the assessee are allowed

ITA 297/BANG/2020[2008-09]Status: DisposedITAT Bangalore09 Feb 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L Bharath, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No. 295, 296 & 297/Bang/2020 Assessment years: 2006-07 – 2008-09 M/s S.P.R Developers Pvt. Vs. The Dy. Commissioner of Ltd., Income Tax, F-113, 2C&D, Central Central Circle-1(3), Chambers, 2nd Floor, 2nd Bengaluru. Main, Gandhinagar, Bengaluru-560 009. PAN: AAFCS 6429 P APPELLANT RESPONDENT Appellant by : Shri L Bharath, C.A Respondent by : Shri Pradeep Kumar, CIT (DR) Date of hearing : 07.12.2021 Date of Pronouncement : 09.02.2022 O R D E R Per Chandra Poojari, A…

M/S. S P R Developers Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, all the appeals filed by the assessee are allowed

ITA 296/BANG/2020[2007-08]Status: DisposedITAT Bangalore09 Feb 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L Bharath, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No. 295, 296 & 297/Bang/2020 Assessment years: 2006-07 – 2008-09 M/s S.P.R Developers Pvt. Vs. The Dy. Commissioner of Ltd., Income Tax, F-113, 2C&D, Central Central Circle-1(3), Chambers, 2nd Floor, 2nd Bengaluru. Main, Gandhinagar, Bengaluru-560 009. PAN: AAFCS 6429 P APPELLANT RESPONDENT Appellant by : Shri L Bharath, C.A Respondent by : Shri Pradeep Kumar, CIT (DR) Date of hearing : 07.12.2021 Date of Pronouncement : 09.02.2022 O R D E R Per Chandra Poojari, A…

M/S. S P R Developers Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, all the appeals filed by the assessee are allowed

ITA 295/BANG/2020[2006-07]Status: DisposedITAT Bangalore09 Feb 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L Bharath, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No. 295, 296 & 297/Bang/2020 Assessment years: 2006-07 – 2008-09 M/s S.P.R Developers Pvt. Vs. The Dy. Commissioner of Ltd., Income Tax, F-113, 2C&D, Central Central Circle-1(3), Chambers, 2nd Floor, 2nd Bengaluru. Main, Gandhinagar, Bengaluru-560 009. PAN: AAFCS 6429 P APPELLANT RESPONDENT Appellant by : Shri L Bharath, C.A Respondent by : Shri Pradeep Kumar, CIT (DR) Date of hearing : 07.12.2021 Date of Pronouncement : 09.02.2022 O R D E R Per Chandra Poojari, A…

SC),Ghanshyamdas Kishan Chander vs. CIT (1980) 121 ITR 121 (AP), Alapati Venkataramiah v. CIT (78 TTJ 170) — Cited in 3 Judgments | BharatTax