Suolificio Linea Italia (India) (P.) Ltd. v. JCIT (93 Taxmann.com 462)

ACIT, Circle-2, Noida vs. Noida Special Economic Zone Authority, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6732/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6541/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6540/DEL/2018[20101-11]Status: DisposedITAT Delhi12 Dec 2025

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Doctor Punjabrao Deshmukh Krushi Vidyapeeth Karamchari Pat Sanstha Mryat, Akola vs. Income Tax Officer, Ward-1, Akola

ITA 331/NAG/2022[2018-2019]Status: DisposedITAT Nagpur19 Jun 2024AY 2018-2019

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri K.P. DewaniFor Respondent: Shri Abhay Y. Marathe

Section 139(1)Section 234ASection 250Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no331/Nag./2022 (Assessment Year : 2018–19) Doctor Punjabrao Deshmukh Krushi Vidyapeeth Karamchari Pat Sanstha ……………. Appellant Mryat Akola, Krushi Nagar, Akola 444 004 PAN – AAAAD3455D v/s Income Tax Officer ……………. Respondent Ward–1, Akola Assessee by : Shri K.P. Dewani Revenue by : Shri Abhay Y. Marathe Date of Hearing – 13/06/2024 Date of Order – 19/06/2024 O R D E R PER V. DURGA RAO, J.M. The present appeal has been filed by the assessee challenging the impugned or…

The N.D.D. P and T E.C.C Society Ltd., Nellore vs. Income Tax Officer, Ward-1, Nellore

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

ITA 611/HYD/2023[2017-18]Status: DisposedITAT Hyderabad19 Mar 2024AY 2017-18

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita No.611/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) The Nddp & Tec Society Vs. Income Tax Officer Ltd, Ward-1 Nellore. Nellore. Pan:Aactt5322J (Appellant) (Respondent) /Assessee By: Shri M. Chandra Mouleswara निर्धारितीती द्वारा Rao, C.A /Revenue By: Shri Shakeer Ahmed, Sr.Ar राजस्‍व द्वारा ई की तारीखरीख/Date Of Hearing: 14/03/2024 सुनवाई की तारीखरीख/Pronouncement: 19/03/2024 घोषणा

For Appellant: Shri M. Chandra MouleswaraFor Respondent: Shri Shakeer Ahmed, Sr.AR

Section 139Section 142(1)Section 144Section 69ASection 80P

…ITA 611 of 2023 NDDP and TEC Society Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member आ.अपी.सं /ITA No.611/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) The NDDP and TEC Society Vs. Income Tax Officer Ltd, Ward-1 Nellore. Nellore. PAN:AACTT5322J (Appellant) (Respondent) /Assessee by: Shri M. Chandra Mouleswara निर्धारितीती द्वारा Rao, C.A /Revenue by: Shri Shakeer Ahmed, Sr.AR राजस्‍व द्वारा ई की तारीखरीख/Date of hearing: 14/03/2024 सुनवाई की तारीखरीख/Pronouncement: 19…

Shiksha Vibhag Karmchari Sahkari Samiti Limited, Bundi vs. ITO, Bundi

In the result, the appeal of the assessee is allowed

ITA 272/JPR/2022[2019-2020]Status: DisposedITAT Jaipur05 Apr 2023AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Podar (Adv.)For Respondent: Shri A.S. Nehra (Addl. CIT)

Section 139(4)Section 143(1)Section 80P

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 272/JPR/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shiksha Vibhag Karmchari Sahkari Commissioner of Income Tax Samiti Limited. Vs. Appeals, Delhi Infront of Ganesh Bag, Devpura, Bundi, Bundi-323001. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADAS 4745 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by…

The Metropolitan Co-Operative Housing Society Limited, Bangalore vs. DCIT, CPC, Bangalore

In the result, the ITA No

ITA 1044/BANG/2022[2018-19]Status: DisposedITAT Bangalore27 Jan 2023AY 2018-19

For Appellant: Shri. Sandeep, CAFor Respondent: Shri.Ganesh R Gale, Standing Counsel

Section 139(1)Section 143(1)Section 63Section 80PSection 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORESHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.1044 & 1045/Bang/2022 Assessment Years : 2018-19, 2019- 20 M/s. The Metropolitan Co-operative DCIT, Housing Society Ltd., CPC, No.21, Govind Floor, Vidhana Vs. Bengaluru. Soudha, Vidhana Veedi, Bengaluru –560 001. PAN : AAAAT 0990 P APPELLANT RESPONDENT Assessee by : Shri. Sandeep, CA Revenue by : Shri.Ganesh R Gale, Standing Counsel. Date of hearing : 12.01.2023 Date of Pronouncement : 31.01.2023 O R D E R These are two appeals filed by the assessee against the separate order passed by the N…

M/S. Hyagreeva Hotels & Resorts Private Limited, Bangalore vs. The Commissioner of Income Tax (Appeals)- 3, Bangalore

In the result, both the appeals by the assessee are dismissed

ITA 167/BANG/2020[2008-09]Status: DisposedITAT Bangalore18 Jul 2022AY 2008-09

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Deepesh Wagle, CAFor Respondent: Smt. Priyadarshini Baseganni, Addl.CIT(DR)(ITAT)

Section 10ASection 139Section 139(1)Section 143(1)Section 147Section 148Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.166 & 167/Bang/2020 Assessment years : 2007-08 & 2008-09 Hyagreeva Hotels & Resorts Pvt. Ltd., Vs. The Deputy Commissioner 10/6, Lavelle Road, of Income Tax, Bangalore – 560 001. Circle 11(4), PAN: AAACH 7551A Bangalore. APPELLANT RESPONDENT Appellant by : Shri Deepesh Wagle, CA Respondent by : Smt. Priyadarshini Baseganni, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 30.06.2022 Date of Pronouncement : 18.07.2022 O R D E R Per Padmavathy S., Accountant Me…

M/S. Hyagreeva Hotels & Resorts Private Limited, Bangalore vs. The Commissioner of Income Tax (Appeals)- 3, Bangalore

In the result, both the appeals by the assessee are dismissed

ITA 166/BANG/2020[2007-08]Status: DisposedITAT Bangalore18 Jul 2022AY 2007-08

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri Deepesh Wagle, CAFor Respondent: Smt. Priyadarshini Baseganni, Addl.CIT(DR)(ITAT)

Section 10ASection 139Section 139(1)Section 143(1)Section 147Section 148Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.166 & 167/Bang/2020 Assessment years : 2007-08 & 2008-09 Hyagreeva Hotels & Resorts Pvt. Ltd., Vs. The Deputy Commissioner 10/6, Lavelle Road, of Income Tax, Bangalore – 560 001. Circle 11(4), PAN: AAACH 7551A Bangalore. APPELLANT RESPONDENT Appellant by : Shri Deepesh Wagle, CA Respondent by : Smt. Priyadarshini Baseganni, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 30.06.2022 Date of Pronouncement : 18.07.2022 O R D E R Per Padmavathy S., Accountant Me…

Suolificio Linea Italia (India) (P.) Ltd. v. JCIT

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Issues it is cited on

Judgments citing Suolificio Linea Italia (India) (P.) Ltd. v. JCIT

ACIT, Circle-2, Noida vs. Noida Special Economic Zone Authority, Noida

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

Doctor Punjabrao Deshmukh Krushi Vidyapeeth Karamchari Pat Sanstha Mryat, Akola vs. Income Tax Officer, Ward-1, Akola

The N.D.D. P and T E.C.C Society Ltd., Nellore vs. Income Tax Officer, Ward-1, Nellore

Shiksha Vibhag Karmchari Sahkari Samiti Limited, Bundi vs. ITO, Bundi

The Metropolitan Co-Operative Housing Society Limited, Bangalore vs. DCIT, CPC, Bangalore

M/S. Hyagreeva Hotels & Resorts Private Limited, Bangalore vs. The Commissioner of Income Tax (Appeals)- 3, Bangalore

M/S. Hyagreeva Hotels & Resorts Private Limited, Bangalore vs. The Commissioner of Income Tax (Appeals)- 3, Bangalore