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Documents citing Adityapur Industrial Area Development ... vs Union Of India & Ors on 3 May, 2006

M/S Florentine Estates Of India Ltd. vs Union Of India & Ors. on 13 February, 2024

53. This Court in Adityapur Industrial Area Development Authority [Adityapur Industrial Area Development Authority v. Union of India, (2006) 5 SCC 100] after considering Section 10(20) as amended by the Finance Act, 2002 and consequences of deletion of Section 10(20-A) has laid down the following in para 13: (SCC p. 107) ―13. Applying the above test to the facts of the present case, it is clear that the benefit, conferred by Section 10(20-A) of the Income Tax Act, 1961 on the assessee herein, has been expressly taken away. Moreover, the Explanation added to Section 10(20) enumerates the ―local authorities‖ which do not cover the assessee herein. Therefore, we do not find any merit in the submission advanced on behalf of the assessee.‖
Delhi High Court Cites 182 - Cited by 0 - Y Varma - Full Document

M/S Ramprastha Estates Pvt. Ltd. vs Union Of India & Ors. on 13 February, 2024

53. This Court in Adityapur Industrial Area Development Authority [Adityapur Industrial Area Development Authority v. Union of India, (2006) 5 SCC 100] after considering Section 10(20) as amended by the Finance Act, 2002 and consequences of deletion of Section 10(20-A) has laid down the following in para 13: (SCC p. 107) ―13. Applying the above test to the facts of the present case, it is clear that the benefit, conferred by Section 10(20-A) of the Income Tax Act, 1961 on the assessee herein, has been expressly taken away. Moreover, the Explanation added to Section 10(20) enumerates the ―local authorities‖ which do not cover the assessee herein. Therefore, we do not find any merit in the submission advanced on behalf of the assessee.‖
Delhi High Court Cites 182 - Cited by 0 - Y Varma - Full Document

M/S Vipul Sez Developers Pvt. Ltd. vs Union Of India & Ors. on 13 February, 2024

53. This Court in Adityapur Industrial Area Development Authority [Adityapur Industrial Area Development Authority v. Union of India, (2006) 5 SCC 100] after considering Section 10(20) as amended by the Finance Act, 2002 and consequences of deletion of Section 10(20-A) has laid down the following in para 13: (SCC p. 107) ―13. Applying the above test to the facts of the present case, it is clear that the benefit, conferred by Section 10(20-A) of the Income Tax Act, 1961 on the assessee herein, has been expressly taken away. Moreover, the Explanation added to Section 10(20) enumerates the ―local authorities‖ which do not cover the assessee herein. Therefore, we do not find any merit in the submission advanced on behalf of the assessee.‖
Delhi High Court Cites 182 - Cited by 0 - Y Varma - Full Document

Raheja Developers Limited vs Assistant Commissioner Of Income Tax & ... on 13 February, 2024

53. This Court in Adityapur Industrial Area Development Authority [Adityapur Industrial Area Development Authority v. Union of India, (2006) 5 SCC 100] after considering Section 10(20) as amended by the Finance Act, 2002 and consequences of deletion of Section 10(20-A) has laid down the following in para 13: (SCC p. 107) ―13. Applying the above test to the facts of the present case, it is clear that the benefit, conferred by Section 10(20-A) of the Income Tax Act, 1961 on the assessee herein, has been expressly taken away. Moreover, the Explanation added to Section 10(20) enumerates the ―local authorities‖ which do not cover the assessee herein. Therefore, we do not find any merit in the submission advanced on behalf of the assessee.‖
Delhi High Court Cites 182 - Cited by 0 - Y Varma - Full Document

Raheja Developers Limited vs Assistant Commissioner Of Income Tax ... on 13 February, 2024

53. This Court in Adityapur Industrial Area Development Authority [Adityapur Industrial Area Development Authority v. Union of India, (2006) 5 SCC 100] after considering Section 10(20) as amended by the Finance Act, 2002 and consequences of deletion of Section 10(20-A) has laid down the following in para 13: (SCC p. 107) ―13. Applying the above test to the facts of the present case, it is clear that the benefit, conferred by Section 10(20-A) of the Income Tax Act, 1961 on the assessee herein, has been expressly taken away. Moreover, the Explanation added to Section 10(20) enumerates the ―local authorities‖ which do not cover the assessee herein. Therefore, we do not find any merit in the submission advanced on behalf of the assessee.‖
Delhi High Court Cites 182 - Cited by 0 - Y Varma - Full Document

Puri Constructions Private Limited vs Additional Commissioner Of & Ors. on 13 February, 2024

53. This Court in Adityapur Industrial Area Development Authority [Adityapur Industrial Area Development Authority v. Union of India, (2006) 5 SCC 100] after considering Section 10(20) as amended by the Finance Act, 2002 and consequences of deletion of Section 10(20-A) has laid down the following in para 13: (SCC p. 107) ―13. Applying the above test to the facts of the present case, it is clear that the benefit, conferred by Section 10(20-A) of the Income Tax Act, 1961 on the assessee herein, has been expressly taken away. Moreover, the Explanation added to Section 10(20) enumerates the ―local authorities‖ which do not cover the assessee herein. Therefore, we do not find any merit in the submission advanced on behalf of the assessee.‖
Delhi High Court Cites 182 - Cited by 0 - Y Varma - Full Document

Brahma City Private Limited vs Income Tax Officer Ward 73 3 Delhi & Anr. on 13 February, 2024

53. This Court in Adityapur Industrial Area Development Authority [Adityapur Industrial Area Development Authority v. Union of India, (2006) 5 SCC 100] after considering Section 10(20) as amended by the Finance Act, 2002 and consequences of deletion of Section 10(20-A) has laid down the following in para 13: (SCC p. 107) ―13. Applying the above test to the facts of the present case, it is clear that the benefit, conferred by Section 10(20-A) of the Income Tax Act, 1961 on the assessee herein, has been expressly taken away. Moreover, the Explanation added to Section 10(20) enumerates the ―local authorities‖ which do not cover the assessee herein. Therefore, we do not find any merit in the submission advanced on behalf of the assessee.‖
Delhi High Court Cites 182 - Cited by 0 - Y Varma - Full Document

M/S Puri Construction Limited vs Union Of India & Ors. on 13 February, 2024

53. This Court in Adityapur Industrial Area Development Authority [Adityapur Industrial Area Development Authority v. Union of India, (2006) 5 SCC 100] after considering Section 10(20) as amended by the Finance Act, 2002 and consequences of deletion of Section 10(20-A) has laid down the following in para 13: (SCC p. 107) ―13. Applying the above test to the facts of the present case, it is clear that the benefit, conferred by Section 10(20-A) of the Income Tax Act, 1961 on the assessee herein, has been expressly taken away. Moreover, the Explanation added to Section 10(20) enumerates the ―local authorities‖ which do not cover the assessee herein. Therefore, we do not find any merit in the submission advanced on behalf of the assessee.‖
Delhi High Court Cites 182 - Cited by 0 - Y Varma - Full Document

Rps Infrastructure Limited vs Assistant Commissioner Of Income Tax, ... on 13 February, 2024

53. This Court in Adityapur Industrial Area Development Authority [Adityapur Industrial Area Development Authority v. Union of India, (2006) 5 SCC 100] after considering Section 10(20) as amended by the Finance Act, 2002 and consequences of deletion of Section 10(20-A) has laid down the following in para 13: (SCC p. 107) ―13. Applying the above test to the facts of the present case, it is clear that the benefit, conferred by Section 10(20-A) of the Income Tax Act, 1961 on the assessee herein, has been expressly taken away. Moreover, the Explanation added to Section 10(20) enumerates the ―local authorities‖ which do not cover the assessee herein. Therefore, we do not find any merit in the submission advanced on behalf of the assessee.‖
Delhi High Court Cites 182 - Cited by 0 - Y Varma - Full Document

M/S Alpha Corp Development Pvt Ltd vs Assistant Commisisoner Of Income Tax & ... on 13 February, 2024

53. This Court in Adityapur Industrial Area Development Authority [Adityapur Industrial Area Development Authority v. Union of India, (2006) 5 SCC 100] after considering Section 10(20) as amended by the Finance Act, 2002 and consequences of deletion of Section 10(20-A) has laid down the following in para 13: (SCC p. 107) ―13. Applying the above test to the facts of the present case, it is clear that the benefit, conferred by Section 10(20-A) of the Income Tax Act, 1961 on the assessee herein, has been expressly taken away. Moreover, the Explanation added to Section 10(20) enumerates the ―local authorities‖ which do not cover the assessee herein. Therefore, we do not find any merit in the submission advanced on behalf of the assessee.‖
Delhi High Court Cites 182 - Cited by 0 - Y Varma - Full Document
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