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DCIT, Exemption circle, Ghaziabad Vs. Kanpur Development Authority

ITA No.1655/Del/2018Income Tax Appellate Tribunal, Delhi Bench12 Mar 2025

The assessee, Kanpur Development Authority (KDA), is an authority notified under the Uttar Pradesh Urban Planning (Development and Registration) Act 1973. KDA is tasked with promoting and securing the development of the development area acc

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ITA Nos.1240 & 1241/KOL/2024

ITA Nos.1240 & 1241/KOL/2024INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA20 Nov 2025

The facts in brief are that a search action u/s 132(1) of the Act was carried out in the business premises of the assessee. The notice u/s 153A of the Act was issued on 17.06.2013, which was complied with by filing the return of income on 2

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The Dy. Commissioner of Income Tax, Central Circle – 2(1), Bangalore Vs. Chaitanya Properties Pvt. Ltd.

ITA No. 1158/Bang/2024Income Tax Appellate Tribunal, ‘A’ Bench, Bangalore31 Jan 2025

The assessee, Chaitanya Properties Pvt. Ltd., is a private limited company engaged in property development. For the assessment year 2011-12, the assessee declared a business loss. A search under section 132 of the Act revealed a Joint Devel

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Late Sh.Som Nath through his wife Smt. Kavitha (AY: 2018-19)

ITA No.4069/Del/2024INCOME TAX APPELLATE TRIBUNAL, 'SMC' BENCH, DELHI24 Feb 2025

The instant appeal filed by the assessee, Late Sh. Som Nath through his wife Smt. Kavitha, is directed against the order dated 16.07.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi. This order arose out of the order passed

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The A.C.I.T Vs. Index Securities & Research Pvt Ltd

ITA No. 2180/DEL/2022INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH22 Jan 2025

During the course of assessment proceedings, the Assessing Officer noticed that the assessee company is involved in providing accommodation entries to various beneficiaries and for this service, it has charged commission. The Assessing Offi

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