contending that the assessee-Company is involved in
infrastructure development. The Assessing Authority
6
issued notice under Section 142(2) of the Act calling
upon ... infrastructure
facilities developed.
9. Further, the "Infrastructure Facility" is defined
under explanation to Section 80-IA(4) of the Act. The
infrastructure facility
CROSS, GANDHINAGAR,
BANGALORE-560 009.
3. M/s S.SAPPHIRE INFRASTRUCTURE
DEVELOPMENT PVT. LTD.,
97/B, 1ST FLOOR, 6TH BLOCK,
KORMANGALA,
BANGALORE ... BENGALURU-60 001.
REPRESENTED BY ITS SECRETARY.
5. M/S SAPPHIRE INFRASTRUCTURE
DEVELOPMENT PVT.LTD.,
OFFICE AT No.91B, 1ST FLOOR,
6TH BLOCK, KORAMANGALA
CROSS, GANDHINAGAR,
BANGALORE-560 009.
3. M/s S.SAPPHIRE INFRASTRUCTURE
DEVELOPMENT PVT. LTD.,
97/B, 1ST FLOOR, 6TH BLOCK,
KORMANGALA,
BANGALORE ... BENGALURU-60 001.
REPRESENTED BY ITS SECRETARY.
5. M/S SAPPHIRE INFRASTRUCTURE
DEVELOPMENT PVT.LTD.,
OFFICE AT No.91B, 1ST FLOOR,
6TH BLOCK, KORAMANGALA
CROSS, GANDHINAGAR,
BANGALORE-560 009.
3. M/s S.SAPPHIRE INFRASTRUCTURE
DEVELOPMENT PVT. LTD.,
97/B, 1ST FLOOR, 6TH BLOCK,
KORMANGALA,
BANGALORE ... BENGALURU-60 001.
REPRESENTED BY ITS SECRETARY.
5. M/S SAPPHIRE INFRASTRUCTURE
DEVELOPMENT PVT.LTD.,
OFFICE AT No.91B, 1ST FLOOR,
6TH BLOCK, KORAMANGALA
Sapphire Infrastructure Development vs Karnataka Udyog Mitra on 15 November, 2012
Author: Ashok B.Hinchigeri
Bench: Ashok B. Hinchigeri
-1-
IN THE HIGH COURT ... HINCHIGERI
WRIT PETITION NO.24677 OF 2012 (LB-RES)
BETWEEN:
Sapphire Infrastructure Development
Private Limited,
A Company incorporated under the
Companies Act , Having its office
Buoyant Technology Constellations Pvt ... vs Manyata Infrastructure Development ... on 5 April, 2024
Author: S. G. Pandit
Bench: S. G. Pandit
1
IN THE HIGH COURT ... BASAVARA, SR.ADV. FOR
SRI ANISH ACHARYA, ADV.)
AND:
1. MANYATA INFRASTRUCTURE
DEVELOPMENTS PVT.LTD.,
A COMPANY INCORPORATED UNDER
THE COMPANIES ACT, 1956
HAVING
Gujarat Infrastructure Development ... vs Infrastructure Development on 1 December, 2025
-1-
NC: 2025:KHC:49804
WP No. 13741 of 2023
HC-KAR
IN THE HIGH ... INDIRESH
WRIT PETITION NO. 13741 OF 2023 (GM-RES)
BETWEEN:
GUJARAT INFRASTRUCTURE DEVELOPMENT BOARD
BLOCK NO.18, 8TH FLOOR,
UDYOG BHAVAN, SECTOR-11
GANDHINAGAR
Commissioner Of Income-Tax vs M/S. Infrastructure Development on 23 July, 2018
Bench: Vineet Kothari , S.Sujatha
1/13
IN THE HIGH COURT ... APPELLANTS
(By Mr. K.V.ARAVIND, ADV.)
AND:
M/S.INFRASTRUCTURE DEVELOPMENT
CORPORATION (KARNATAKA) LTD.,
NO.9/7, KCN BHAVAN, YAMUNA BAI ROAD,
MADHAV NAGAR
KARNATAKA
VIKAS SOUDHA
BENGALURU -560 001.
2
2. KARNATAKA RURAL INFRASTRUCTURE
DEVELOPMENT LIMITED
(INCORPORATED IN THE YEAR 1974)
REP. BY ITS MANAGING DIRECTOR
GRAMEENABHIVRUDDHI BHAVANA ... FLOOR,
ANANDRAO CIRCLE
BENGALURU- 560 009.
3. INQUIRY OFFICER
KARNATAKA RURAL INFRASTRUCTURE
DEVELOPMENT LTD.,
GRAMEENABHIVRUDDHI BHAVANA
4TH AND 5TH FLOOR
ANANDRAO CIRCLE
BENGALURU
KARNATAKA
VIKAS SOUDHA
BENGALURU -560 001.
2
2. KARNATAKA RURAL INFRASTRUCTURE
DEVELOPMENT LIMITED
(INCORPORATED IN THE YEAR 1974)
REP. BY ITS MANAGING DIRECTOR
GRAMEENABHIVRUDDHI BHAVANA ... FLOOR,
ANANDRAO CIRCLE
BENGALURU- 560 009.
3. INQUIRY OFFICER
KARNATAKA RURAL INFRASTRUCTURE
DEVELOPMENT LTD.,
GRAMEENABHIVRUDDHI BHAVANA
4TH AND 5TH FLOOR
ANANDRAO CIRCLE
BENGALURU
