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1 - 4 of 4 (0.31 seconds)Aurum Platz Pvt. Ltd, Mumbai vs Dcit Cent. Cir-8(40, Mumbai on 20 June, 2023
35. We also find that Honourable Karnataka High court in
Commissioner of Income Tax (Central) Vs Bagmane Developers
Page | 50
ITA Nos. 2004, 2005, 2300 to 2302/Mum/2021
Aurum Platz Pvt. Ltd; A.Y. 2015-16 to 2018-19
(P.) Ltd.* [2017] 88 taxmann.com 486 (Karnataka)/has held that
:-
I-Ven Medicare India Pvt Ltd , Bangalore vs The Deputy Commissioner Of Income Tax ... on 31 July, 2019
5 CIT Vs Bagmane Developers (P)Ltd., (2017) 88 Taxmnn.com 105(Pune-Trib.)
Commissioner Of Income Tax (Central) vs M/S Kishan House on 29 January, 2020
9. We have considered the submissions made by
the learned counsel for the parties and have perused the
records. It is trite law that the scope of judicial scrutiny
against an order of the Tribunal is limited to the
substantial question of law and this Court in exercise of
powers under Section 260A of the Act can neither
appreciate the evidence nor can oppose the findings of
the fact. The Division Bench of this Court in the case of
Commissioner of Income Tax and another supra has laid
down criteria for determining whether or not an income
from the property is a business income or is a long term
capital gain, which is reproduced below for the facility of
reference:
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