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“relinquishment of right”

Capital GainsSection 2(47)Section 2(47)77 judgments

VINOD YADAV,PATNA vs. ITO, WARD- 6 (3), PATNA

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 398/PAT/2025[2014-15]Status: DisposedITAT Patna23 Feb 2026AY 2014-15
For Appellant: Shri Mahendra Chowdhary, ARFor Respondent: Shri Ashwani Kr. Singal, DR
Section 133(6)Section 147Section 148Section 2(47)(ii)Section 50CSection 53A

meaning of Section 2(47)(v) of the Act. The builder was allowed to construct, but there was no other performance or relinquishment of rights. The LDA was not registered, and possession was not transferred exclusively to the builder.", "result": "Allowed", "sections": [ "Section 2(47)(v)", "Section 53A of Transfer

ANSHU DHAWAN,GURGAON vs. INCOME TAX OFFICER, NFAC

In the result, the appeal of the assessee is allowed

ITA 4182/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Jan 2026AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahmananshu Dhawan, Vs. Income Tax Officer, House No.933, Sector 17B, Delhi. Gurgaon – 122 001 (Haryana). (Pan : Aggpd5365D) (Appellant) (Respondent) Assessee By : Shri Ashwani Kumar, Ca Shri Ankur Agarwal, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 10.11.2025 Date Of Order : 30.01.2026 O R D E R

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 133(6)Section 143(2)Section 250

said investment of Rs.1,76,06,235/- on the above said immovable property and received an amount of Rs.2,22,00,000/- for relinquishment of right of allotment of said property, therefore, the profit earned by the 4 assessee was of Rs.45,93,765/- on investment in the said property ... assessment order has mentioned that the Assessee has made investment of Rs. 1,76,06,2351- on the said immovable property and subsequently, relinquished the right for allotment on said property for Rs.2,22,00,000/-. He has also stated that the Appellant has earned profit of Rs.45

RAJASEKHAR NAIDU GALLA,TIRUPATI vs. DCIT., CIRCLE-1(1), TIRUPATHI

In the result, the appeal filed by the assessee is allowed

ITA 917/HYD/2025[2020-21]Status: DisposedITAT Hyderabad28 Jan 2026AY 2020-21

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143Section 143(2)Section 143(3)Section 263

ought to have considered that the amount of Rs 4.30 00,000та с received by the appellant on account of relinquishment of rights over the property which were acquired vide Sale Agreement dated 30.08.2012. 6. The Ld. Pr. CIT erred in stating that the assessee did not receive any right ... International Pvt. Ltd. has paid a sum of Rs. 4.30 crores as full and final settlement of the civil suit, but not for relinquishing its rights in the capital asset. The amount was to be paid before the IVth Additional 9 Rajasekhar Naidu Galla District Judge, Tirupati. In view

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 94/CHNY/2019[2014-15]Status: DisposedITAT Chennai19 Jan 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

trusteeship of the trust and the assessee had transferred his interest in the trust and the trust property. The receipt was for relinquishment of right in a trust which could be taxed only under the head 'capital gains'. 22. The Ld.CIT(A), upon perusal of findings of AO, concurred that ... incriminating material was found from the possession of the assessee which would indicate that the consideration of Rs.20.00 Crores was paid for relinquishing the right in the trust as incorrectly concluded by Ld.CIT(A). 42. Per contra the Ld.DR for the revenue, though supported the stand of AO, could

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 93/CHNY/2019[2013-14]Status: DisposedITAT Chennai19 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

trusteeship of the trust and the assessee had transferred his interest in the trust and the trust property. The receipt was for relinquishment of right in a trust which could be taxed only under the head 'capital gains'. 22. The Ld.CIT(A), upon perusal of findings of AO, concurred that ... incriminating material was found from the possession of the assessee which would indicate that the consideration of Rs.20.00 Crores was paid for relinquishing the right in the trust as incorrectly concluded by Ld.CIT(A). 42. Per contra the Ld.DR for the revenue, though supported the stand of AO, could

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 92/CHNY/2019[2012-13]Status: DisposedITAT Chennai19 Jan 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

trusteeship of the trust and the assessee had transferred his interest in the trust and the trust property. The receipt was for relinquishment of right in a trust which could be taxed only under the head 'capital gains'. 22. The Ld.CIT(A), upon perusal of findings of AO, concurred that ... incriminating material was found from the possession of the assessee which would indicate that the consideration of Rs.20.00 Crores was paid for relinquishing the right in the trust as incorrectly concluded by Ld.CIT(A). 42. Per contra the Ld.DR for the revenue, though supported the stand of AO, could

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 91/CHNY/2019[2011-12]Status: DisposedITAT Chennai19 Jan 2026AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

trusteeship of the trust and the assessee had transferred his interest in the trust and the trust property. The receipt was for relinquishment of right in a trust which could be taxed only under the head 'capital gains'. 22. The Ld.CIT(A), upon perusal of findings of AO, concurred that ... incriminating material was found from the possession of the assessee which would indicate that the consideration of Rs.20.00 Crores was paid for relinquishing the right in the trust as incorrectly concluded by Ld.CIT(A). 42. Per contra the Ld.DR for the revenue, though supported the stand of AO, could

ACIT, CENTRAL CIR-3(3), CHENNAI vs. B DEVAHIE, CHENNAI

In the result the ITA No

ITA 67/CHNY/2019[2013-14]Status: DisposedITAT Chennai19 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. ARV Sreenivasan, C.I.T
Section 132Section 143(2)Section 144Section 153ASection 68

money which was received by the director of the company (Shri Balakrishna Raja) from Mr. G. Rajendran (Proprietor of GRT) towards the relinquishment of right in the "Sola Raja Dhanushkodi Raja Thayammal Memorial Education Trust". 3.3 The Commissioner of Income tax (Appeals) ought to have appreciated that Shri Balakrishna Raja

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 3344/CHNY/2018[2013-14]Status: DisposedITAT Chennai19 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

trusteeship of the trust and the assessee had transferred his interest in the trust and the trust property. The receipt was for relinquishment of right in a trust which could be taxed only under the head 'capital gains'. 22. The Ld.CIT(A), upon perusal of findings of AO, concurred that ... incriminating material was found from the possession of the assessee which would indicate that the consideration of Rs.20.00 Crores was paid for relinquishing the right in the trust as incorrectly concluded by Ld.CIT(A). 42. Per contra the Ld.DR for the revenue, though supported the stand of AO, could

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 3343/CHNY/2018[2012-13]Status: DisposedITAT Chennai19 Jan 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

trusteeship of the trust and the assessee had transferred his interest in the trust and the trust property. The receipt was for relinquishment of right in a trust which could be taxed only under the head 'capital gains'. 22. The Ld.CIT(A), upon perusal of findings of AO, concurred that ... incriminating material was found from the possession of the assessee which would indicate that the consideration of Rs.20.00 Crores was paid for relinquishing the right in the trust as incorrectly concluded by Ld.CIT(A). 42. Per contra the Ld.DR for the revenue, though supported the stand of AO, could

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 3342/CHNY/2018[2011-12]Status: DisposedITAT Chennai19 Jan 2026AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

trusteeship of the trust and the assessee had transferred his interest in the trust and the trust property. The receipt was for relinquishment of right in a trust which could be taxed only under the head 'capital gains'. 22. The Ld.CIT(A), upon perusal of findings of AO, concurred that ... incriminating material was found from the possession of the assessee which would indicate that the consideration of Rs.20.00 Crores was paid for relinquishing the right in the trust as incorrectly concluded by Ld.CIT(A). 42. Per contra the Ld.DR for the revenue, though supported the stand of AO, could

B DEVAHIE,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result the ITA No

ITA 3331/CHNY/2018[2014-15]Status: DisposedITAT Chennai19 Jan 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. ARV Sreenivasan, C.I.T
Section 132Section 143(2)Section 144Section 153ASection 68

money which was received by the director of the company (Shri Balakrishna Raja) from Mr. G. Rajendran (Proprietor of GRT) towards the relinquishment of right in the "Sola Raja Dhanushkodi Raja Thayammal Memorial Education Trust". 3.3 The Commissioner of Income tax (Appeals) ought to have appreciated that Shri Balakrishna Raja

B DEVAHIE,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result the ITA No

ITA 3330/CHNY/2018[2013-14]Status: DisposedITAT Chennai19 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. ARV Sreenivasan, C.I.T
Section 132Section 143(2)Section 144Section 153ASection 68

money which was received by the director of the company (Shri Balakrishna Raja) from Mr. G. Rajendran (Proprietor of GRT) towards the relinquishment of right in the "Sola Raja Dhanushkodi Raja Thayammal Memorial Education Trust". 3.3 The Commissioner of Income tax (Appeals) ought to have appreciated that Shri Balakrishna Raja

B DEVAHIE,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result the ITA No

ITA 3329/CHNY/2018[2012-13]Status: DisposedITAT Chennai19 Jan 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. ARV Sreenivasan, C.I.T
Section 132Section 143(2)Section 144Section 153ASection 68

money which was received by the director of the company (Shri Balakrishna Raja) from Mr. G. Rajendran (Proprietor of GRT) towards the relinquishment of right in the "Sola Raja Dhanushkodi Raja Thayammal Memorial Education Trust". 3.3 The Commissioner of Income tax (Appeals) ought to have appreciated that Shri Balakrishna Raja

SAROJBEN NATVARBHAI PATEL,CHHOTAUDEPUR vs. THE ITO, WARD-3(1)(4), VADODARA

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

ITA 375/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2014-15
For Appellant: \nShri Sanket Bakshi, ARFor Respondent: \nShri Rameshwar P. Meena, Sr.DR
Section 144BSection 148Section 148ASection 149Section 234ASection 234BSection 250Section 271(1)(b)Section 271(1)(c)Section 271F

large cash payments. The Assessing Officer,\ntherefore, held that the amount of Rs. 55,00,000/- received by the assessee\nrepresented consideration for relinquishment of rights in ancestral property\nand, in the absence of corroborative proof regarding the source of payment,\nthe same was liable to be taxed as “Income

MILAN SAINI,GURGAON vs. DCIT, CIRCLE- 2 , GURGAON

In the result, the appeal of the assessee is allowed

ITA 2335/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2025AY 2014-15

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2014-15 Milan Saini, Vs. Dcit, 37, Centrum Plaza, Dlf Golf Circle-2. Course Road, Sector 53, Gurgaon Gurgaon (Haryana) Pan: Braps1366P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 17Section 250(6)Section 28

case and in law, the settlement compensation of Rs.33,12,18,930/- received by the appellant from Cinepolis Group on account of relinquishment of right to sue and settlement of disputes is a capital receipt not chargeable to tax.” 5.1 The appellant/assessee filed application dated 25.06.2024 for admission of additional ... full and final settlement of all disputes and differences; and  In lieu thereof, the appellant in turn agreed to: i) unconditionally and irrevocably relinquish his right and entitlement to any equity shares of CIPL in his favour; ii) withdraw all the suits filed against the Cinepolis Group before various legal

THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SHALIGRAM INFRA PROJECTS LLP , AHMEDABAD

Appeals are partly allowed

ITA 291/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad08 Sept 2025AY 2018-19
Section 132Section 139(1)Section 143(3)Section 153A

{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ 'C' अहमदाबाद।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH, AHMEDABAD\nBEFORE

SHALIGRAM INFRA PROJECTS LLP ( LTD. LIABILITY PARTNERSHIP),AHMEDABAD vs. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD

Appeals are partly allowed

ITA 233/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad08 Sept 2025AY 2018-19

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarit(Ss)A No.167/Ahd/2021 Asstt.Year : 2017-18 & Asst.Year : 2018-19 Shaligram Infra Projects Llp Vs. The Jcit (Osd) 4Th Floor, Office No.401-402 Central Cir.2(2) B/H. Dishman House Ahmedabad. Opp: Sankalp Grace Ii, Ambli Ahmedabad. Pan: Acpfs 7047 A It(Ss)A No.194,195 & 196/Ahd/2021 Asstt.Year : 2015-16, 2016-17 & 2017-18 & Asst.Year : 2018-19 The Jcit (Osd) Vs. Shaligram Infra Projects Llp Central Cir.2(2) 4Th Floor, Office No.401-402 Ahmedabad. B/H. Dishman House Opp: Sankalp Grace Ii, Ambli Ahmedabad.

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Rignesh Das, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153A

society having rights over Bunglow/plot Nos. 13,16 and 27 (vacant plot), received on-money payment from the assessee in consideration to their relinquishment of rights on the said plots/bungalows admeasuring total of 893 sq yard [Bungalow No 13 = 303 Sq mtr = 362.38 sq yard, Bungalow

ITO, MUMBAI vs. VATIKA RAYONS PVT LTD., MUMBAI

ITA 2895/MUM/2025[2014-15]Status: DisposedITAT Mumbai05 Sept 2025AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Rasesh ShahFor Respondent: Shri Kavitha Kaushik (SR DR)
Section 143(1)Section 143(2)Section 143(3)Section 250Section 56Section 68

such rights are concluded within the same year with time duration of less than 12 months. The cost of creation and subsequent relinquishment of right is not 'NIL, since the assessee must have incurred ROC charges and some incidental cost. Also, the person from whom the monies are received

PREM SINGH RAJA ,CHAMBA vs. PRINCIPLE COMMISSIONER OF INCOME TAX -1, CHANDIGARH

In the result, both the above appeals filed by the assessee are allowed

ITA 423/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh04 Jun 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Ajay Jain, CA and Shri Lovesh Bansal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR (Virtual Mode)
Section 263

Hemali Resorts Pvt. Ltd., which had acquired enforceable rights under the agreements. These payments were made in lieu of site development services and relinquishment of rights and were not received or receivable by the assessee. 3.3 The AR relied on the judgment in Sanjeev

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