Vidarbha Irrigation Development Corporation v. Add. CIT

93 ITD 184Income Tax Appellate Tribunal2005#25895 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2024.

Sections most often in play

Section 10(23C)(iv)Section 11Section 12ASection 143(3)Section 154

Judgments citing Vidarbha Irrigation Development Corporation v. Add. CIT

DCIT (Exemption)- 2(1), Mumbai vs. Maharashtra Energy Development Agency, Mumbai

ITA 1765/MUM/2023[2013-14]Status: DisposedITAT Mumbai27 Jun 2024AY 2013-14

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Kishore PhadkeFor Respondent: Smt. Sanyogita Nagpal
Section 10Section 11Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax, (Exemption)-2(1), Mumbai, Room No. 608, 6th Floor, MTNL Building, Cumballa Hill, Mumbai - 400026 …………. Appellant Maharashtra Energy Development Vs Agency, 1012-A, 10th Floor, Embassy Centre, Nariman Point, Mumbai – 400021 Respondent …………. [PAN: AAATM5324M] CO No. 88/MUM/2023 (Arising out of ITA No. 1765/Mum/2023) (Assessment Year: 2013-14) Maharashtra Energy Development Agency, 1012-A, 10th Floor, Embassy Centre, Nariman Point, Mumbai – 400021 [PA…

M/S. New Okhla Industrial Development Authority, Noida vs. ACIT, Noida

In the result, the appeals of the assessees are allowed for statistical purposes

ITA 2207/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Oct 2015AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. I. C. Sudhir, Jm Ita Nos. 2203 To 2207/Del/2014 : Asstt. Years : 2004-05 To 2008-09 M/S New Okhla Industrial Vs Acit, Circle-1, Development Authority, Sector-6, Nodia Noida (Appellant) (Respondent) Pan No. Aaaln0120A Assessee By : Sh. Ajay Wadhwa, Adv., Sunil Kumar, Dinesh Verma, Raj Rani Lakra & Reema Malik, Cas Revenue By: Sh. Gunjan Prashad, Cit Dr Date Of Hearing : 06.08.2015 Date Of Pronouncement : 30.10.2015 Order Per N.K. Saini, A.M. These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 20.01.2014 For The Assessment Years 2004-05 To 2008-09 Of The Ld. Cit(A), Noida.

For Appellant: Sh. Ajay Wadhwa, Adv., Sunil Kumar, DineshFor Respondent: Sh. Gunjan Prashad, CIT DR
Section 10(20)Section 144Section 36

…of the Hon’ble Apex Court in the case of Union of India Vs R.C. Jain AIR (SC) 951, the ld. CIT DR submitted that the said case had been analyzed by the Nagpur Bench of the ITAT in the case of Vidarbha Irrigation Development Corporation Vs Add. CIT reported at 93 ITD 184 and it had been stated that the attributes and characteristics had been stated in para 19 of the said decision of Sh. R.C. Jain, he also made the remarks in the following manner: ITA Nos. 2203 to 2207/Del/2014 23 New Okhla Industrial Development Authority S. Attributes/characteristics Remarks if any No. 1. Must have separate legal i) It is a co…

M/S. New Okhla Industrial Development Authority, Noida vs. ACIT, Noida

In the result, the appeals of the assessees are allowed for statistical purposes

ITA 2203/DEL/2014[2004-05]Status: DisposedITAT Delhi30 Oct 2015AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. I. C. Sudhir, Jm Ita Nos. 2203 To 2207/Del/2014 : Asstt. Years : 2004-05 To 2008-09 M/S New Okhla Industrial Vs Acit, Circle-1, Development Authority, Sector-6, Nodia Noida (Appellant) (Respondent) Pan No. Aaaln0120A Assessee By : Sh. Ajay Wadhwa, Adv., Sunil Kumar, Dinesh Verma, Raj Rani Lakra & Reema Malik, Cas Revenue By: Sh. Gunjan Prashad, Cit Dr Date Of Hearing : 06.08.2015 Date Of Pronouncement : 30.10.2015 Order Per N.K. Saini, A.M. These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 20.01.2014 For The Assessment Years 2004-05 To 2008-09 Of The Ld. Cit(A), Noida.

For Appellant: Sh. Ajay Wadhwa, Adv., Sunil Kumar, DineshFor Respondent: Sh. Gunjan Prashad, CIT DR
Section 10(20)Section 144Section 36

…of the Hon’ble Apex Court in the case of Union of India Vs R.C. Jain AIR (SC) 951, the ld. CIT DR submitted that the said case had been analyzed by the Nagpur Bench of the ITAT in the case of Vidarbha Irrigation Development Corporation Vs Add. CIT reported at 93 ITD 184 and it had been stated that the attributes and characteristics had been stated in para 19 of the said decision of Sh. R.C. Jain, he also made the remarks in the following manner: ITA Nos. 2203 to 2207/Del/2014 23 New Okhla Industrial Development Authority S. Attributes/characteristics Remarks if any No. 1. Must have separate legal i) It is a co…

Vidarbha Irrigation Development Corporation v. Add. CIT (93 ITD 184) — Cited in 3 Judgments | BharatTax