DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, COIMBATORE vs. M/S. RP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are dismissed

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

housing or other activities being an integral part of the highway project..... The issue has been examined by the Board. It has been decided that widening of an existing Road by constructing additional lanes as a part of a highway project by an undertaking would be regarded as a new infrastructure facility for the purpose of section

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are dismissed

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

housing or other activities being an integral part of the highway project..... The issue has been examined by the Board. It has been decided that widening of an existing Road by constructing additional lanes as a part of a highway project by an undertaking would be regarded as a new infrastructure facility for the purpose of section

TNCD LLP.,COIMBATORE vs. ITO, NCW-1(1), CHENNAI

In the result, the quantum appeal of the assessee in ITA

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:2602 & 2603/Chny/2025 िनधा#रण वष# / Assessment Year: 2018-19 Tncd Llp, Ito, 126, Kg House, Vs. Non Corporate Ward -1(1), Arts College Road, Coimbatore. Coimbatore – 641 018. [Pan:Aagft-8799-R] (अपीलाथ%/Appellant) (&'थ%/Respondent) अपीलाथ% की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate &'थ% की ओर से/Respondent By : Ms. R. Anitha, Addl.C.I.T. सुनवाई की तारीख/Date Of Hearing : 20.11.2025 घोषणा की तारीख/Date Of Pronouncement : 11.02.2026 आदेश /O R D E R

house property. 18. However, the said submission of the assessee came to be rejected by the Ld.CIT(Appeals) who had held as follows: “Grounds No. 4 to 8: These grounds concern the application of section 23

DCIT , COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED , ERODE

In the result, all these four appeals filed by the Revenue are\ndismissed

housing or other activities being an\nintegral part of the highway project.....\nThe issue has been examined by the Board. It has been decided that\nwidening of an existing Road by constructing additional lanes as a part\nof a highway project by an undertaking would be regarded as a new\ninfrastructure facility for the purpose of section

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are\ndismissed

housing or other activities being an\nintegral part of the highway project.....\nThe issue has been examined by the Board. It has been decided that\nwidening of an existing Road by constructing additional lanes as a part\nof a highway project by an undertaking would be regarded as a new\ninfrastructure facility for the purpose of section

RAMAKRISHNAN PRABHU JYOTHI,,COIMBATORE vs. ACOT, NCC-5, , COIMBATORE

In the result the appeal is dismissed

house property measuring land\narea of 20.945 grounds with an old residential building situated at\nSundar Mahal, Gopalapuram, Chennai for a consideration of\nRs.141,25,00,000/-: The enter consideration paid to M/s Jeypore Sugar\nMills Limited was through RTGS from his bank accounts. On the basis of\nthe above agreement and settlement of Rs.114.25 crores towards\nresidential property

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

23,98,537\n2 NO.77, MEDAVAKKAM MAIN ROAD, MADIPAKKAM Let Out 4,80,000 1,44,000 5,27,279 -1,91,279 4,80,000 1,44,000 3,36,000 capital was not borrowed for the purpose of Acquision or construction or repair. Loan borrowed on November 3, 2007 (loan against Property)\n3 NO.154/123,SADASIVAM NAGAR, BAZZAR ROAD

DEPUTY COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 7(1), CHENNAI vs. VELLORE SUBRAMANIAN SARAVANAN, CHENNAI

In the result, appeal filed by the Re

Bench: Shri Aby T. Varkey & Shri Jagadish

4. The appellant assessee sold a residential house property at No.137, Sundar Nagar, New Delhi on 15.1.2010 in favour of one Smt.Vanadana Manchanda, for Nagar, New Delhi on 15.1.2010 in favour of one Smt.Vanadana Manchanda, for Nagar, New Delhi on 15.1.2010 in favour of one Smt.Vanadana Manchanda, for a total consideration of Rs.12,50,00,000/ consideration of Rs.12

MENAKURU SUKUMAR REDDY,HYDERABAD vs. DCIT(A), CHENNAI

In the result the appeal of the revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

23,543/- 6,30,02,200/- 52,28,25,743/- 66,91,366/- 51,61,34,377/- 4,84,45,000/- 56,45,79,377/- 4,99,22,416/- 51,46,56,961/- Pvt Ltd Ruby 4 Realty Pvt 31,88,280/- - 31,88,280/- - 31,88,280/- - 31,88,280/- - 31,88,280/- Ltd Sukven infra

MENAKURU SUKUMAR REDDY,HYDERABAD vs. DCIT(A), CHENNAI

In the result the appeal of the revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

23,543/- 6,30,02,200/- 52,28,25,743/- 66,91,366/- 51,61,34,377/- 4,84,45,000/- 56,45,79,377/- 4,99,22,416/- 51,46,56,961/- Pvt Ltd Ruby 4 Realty Pvt 31,88,280/- - 31,88,280/- - 31,88,280/- - 31,88,280/- - 31,88,280/- Ltd Sukven infra

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

23,98,537\n2\nLet Out\nNO.77, MEDAVAKKAM MAIN ROAD, MADIPAKKAM\nNO.154/123,SADASIVAM NAGAR, BAZZAR ROAD,\n4,80,000 1,44,000\n5,27,279 -1,91,279 4,80,000 1,44,000\n3,36,000\ncapital was not borrowed for the purpose of\nAcquision or construction or repair. Loan borrowed\non November 3, 2007 (loan against Property

DCIT, CENTRAL CIRCLE-2(3), CHENNAI vs. M/S BSR BUILDERS ENGINEERS & CONTRACTORS, CHENNAI

In the result, both the appeals filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:732, 733 & 734/Chny/2023 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 & C.O Nos.34, 35 & 36/Chny/2023 [In I.T.A. Nos.732, 733 & 734/Chny/2023] The Dcit, M/S. Bsr Builders Central Circle 2(3), Vs. Engineers & Contractors, Chennai. No.28, Tank Bund Road, Nungambakkam, Chennai – 600 034. Pan: Aagfb 7140N (अपीलाथ"/Appellant) (Respondent / Cross Objector) राज" की ओर से /Revenue By : Shri V. Nandakumar, Cit िनधा"रती की ओर से/Assessee By : Shri G. Baskar & Shri P.M. Kathir, Advocates सुनवाई क" तारीख/Date Of Hearing : 05.02.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.03.2024

property area of 27522 sq.ft., is sold to Dr. Murugu Sundaram and Dr. Raja Sundaram. The AO noted that the assessee has received this cash payment of Rs.3.20 crores in financial year 2012-13 relevant to this assessment year 2013-14 and assessee’s reply is evasive in regard to project completion method and hence, he assessed this cash received

DCIT, CENTRAL CIRCLE-2(3), CHENNAI vs. M/S BSR BUILDERS ENGINEERS & CONTRACTORS, CHENNAI

In the result, both the appeals filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:732, 733 & 734/Chny/2023 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 & C.O Nos.34, 35 & 36/Chny/2023 [In I.T.A. Nos.732, 733 & 734/Chny/2023] The Dcit, M/S. Bsr Builders Central Circle 2(3), Vs. Engineers & Contractors, Chennai. No.28, Tank Bund Road, Nungambakkam, Chennai – 600 034. Pan: Aagfb 7140N (अपीलाथ"/Appellant) (Respondent / Cross Objector) राज" की ओर से /Revenue By : Shri V. Nandakumar, Cit िनधा"रती की ओर से/Assessee By : Shri G. Baskar & Shri P.M. Kathir, Advocates सुनवाई क" तारीख/Date Of Hearing : 05.02.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.03.2024

property area of 27522 sq.ft., is sold to Dr. Murugu Sundaram and Dr. Raja Sundaram. The AO noted that the assessee has received this cash payment of Rs.3.20 crores in financial year 2012-13 relevant to this assessment year 2013-14 and assessee’s reply is evasive in regard to project completion method and hence, he assessed this cash received

DCIT, CENTRAL CIRCLE-2(3), CHENNAI vs. M/S BSR BUILDERS ENGINEERS & CONTRACTORS, CHENNAI

In the result, both the appeals filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:732, 733 & 734/Chny/2023 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 & C.O Nos.34, 35 & 36/Chny/2023 [In I.T.A. Nos.732, 733 & 734/Chny/2023] The Dcit, M/S. Bsr Builders Central Circle 2(3), Vs. Engineers & Contractors, Chennai. No.28, Tank Bund Road, Nungambakkam, Chennai – 600 034. Pan: Aagfb 7140N (अपीलाथ"/Appellant) (Respondent / Cross Objector) राज" की ओर से /Revenue By : Shri V. Nandakumar, Cit िनधा"रती की ओर से/Assessee By : Shri G. Baskar & Shri P.M. Kathir, Advocates सुनवाई क" तारीख/Date Of Hearing : 05.02.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.03.2024

property area of 27522 sq.ft., is sold to Dr. Murugu Sundaram and Dr. Raja Sundaram. The AO noted that the assessee has received this cash payment of Rs.3.20 crores in financial year 2012-13 relevant to this assessment year 2013-14 and assessee’s reply is evasive in regard to project completion method and hence, he assessed this cash received

KESAVAN VANITHAMANI,CHENNAI vs. ITO, NCW-19(4), CHENNAI

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.2451 & 2452/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18 & 2018-19

4. The Ld. CIT(A) failed to note that the Appellant was in possession of only one residential property and one Tannery, other than the new asset, at the date of transfer of the original asset thereby not warranting the applicability of the First Proviso to Section 54F of the Act. 5. The Ld. CIT(A) ought to have appreciated

DCIT, CHENNAI vs. BSR BUILDERS ENGINEERS CONTRACTORS, CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

4 In any case, the properties being occupied by the appellant in course of its business, house property income does not arise from the same and thus the CIT(A) erred in confirming the addition. 5 The CIT(A) erred in upholding the addition without considering the appellant's submissions and cases relied on 6 The CIT(A) erred

BSR BUILDERS ENGINEERS CONTRACTORS,,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

4 In any case, the properties being occupied by the appellant in course of its business, house property income does not arise from the same and thus the CIT(A) erred in confirming the addition. 5 The CIT(A) erred in upholding the addition without considering the appellant's submissions and cases relied on 6 The CIT(A) erred

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

4 In any case, the properties being occupied by the appellant in course of its business, house property income does not arise from the same and thus the CIT(A) erred in confirming the addition. 5 The CIT(A) erred in upholding the addition without considering the appellant's submissions and cases relied on 6 The CIT(A) erred