M/S. SAHARA CITY HOMES,DEVAS vs. INCOME TAX OFFICER- 3(4), RANGE-3, LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,MORADABAD vs. INCOME TAX OFFICER- 3(4), RANGE-3, LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,ALIGARH vs. INCOME TAX OFFICER - 3(4), RANGE- 3, LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,VADODARA vs. INCOME TAX OFFICER- 3(4), RANGE-3, LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,AMBALA vs. INCOME TAX OFFICER -3(4), RANGE-3, LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,MUZAFFAR NAGAR vs. INCOME TAX OFFICER - 3(4), RANGE- 3, LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,KARNAL vs. INCOME TAX OFFICER -3(4), RANGE-3, LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,JAMNAGAR vs. INCOME TAX OFFICER -3(4), LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,RAJKOT vs. INCOME TAX OFFICER- 34), RANGE-3, LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,ANAND vs. INCOME TAX OFFICER- 3(4), RANGE-3, LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,AMRITSAR vs. INCOME TAX OFFICER- 3(4), LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,KANPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE- 3, LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE- 3, LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE- 3, LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

M/S. SAHARA CITY HOMES,KURUKSHETRA vs. INCOME TAX OFFICER- 3(4), LUCKNOW

482/- only. However, in the process, the ld. CIT(A) has confirmed the addition in respect of WIP acquired from SPCL as well as expenditure incurred during the year and debited to the WIP. 35. In any case, it is beyond comprehension as to how, if the party to the agreement does not exercise the right of carrying out valuation

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there