Browse Tax Judgements
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Milan Theatres P. Ltd. vs. DCIT Circle 12(3)(2)
ITA No.5072/Mum/2024Income Tax Appellate Tribunal, ‘D’ Bench, Mumbai22 Jan 2026
The assessee, Milan Theatres P. Ltd., is engaged in real estate development and constructed a shopping complex known as 'Milan Mall'. Originally comprising 24 units, the mall was restructured into 179 units plus one theatre. The assessee co…
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Ram Niranjan Banka Vs. ACIT, Circle-40
ITA No.752/KOL/2025INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA21 Nov 2025
The assessee, Ram Niranjan Banka, entered into a Development Agreement with ODC Engineering and Construction Pvt. Ltd. in 2007 to develop a new building on his leased premises. The agreement was on an area-sharing basis, with the developer …
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