What is Bertha T. Almeida v. ITO authority for?

For capital gains arising from a development agreement, the date of transfer is the date on which the builder takes possession, which may be determined by the date of the agreement or its extension.

How many judgments cite Bertha T. Almeida v. ITO?

10 judgments on BharatTax cite Bertha T. Almeida v. ITO (53 Taxmann.com 522), spanning 2015 to 2022.

Bertha T. Almeida v. ITO (53 Taxmann.com 522)

Smt. Geeta Tarlok Singh Lamba, Mumbai vs. ITO 26 (1)(5), Mumbai

ITA 4610/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Oct 2022AY 2013-14

Bench: Shri Kuldip Singhassessment Year: 2013-14

For Appellant: NoneFor Respondent: Shri Anil Gupta, D.R

Section 133(6)Section 143(3)Section 2(47)(v)Section 45Section 45(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2013-14 Smt. Geeta Tarlok Singh ITO-26(1)(5), Room No.402, 4th Floor, Lamba, 16/226-227, Marani Apt, Earnest House, Vs. Sion Koliwada, NCPA Marg, Sion East, Nariman Point, Mumbai- 400022 Mumbai - 400021 PAN: AABPL6641H (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Anil Gupta, D.R. Date of Hearing : 26 . 09 . 2022 Date of Pronouncement : 31 . 10 . 2022 O R D E R Per : Kuldip Singh, Judicial Member: The appellant, Smt. Geeta Tarlok Singh Lamba (hereinafter r…

Rakesh Yashwant Shinde, Pune vs. Income-Tax Officer, Ward - 8(3), Pune

Appeal is dismissed

ITA 1133/PUN/2018[2014-15]Status: DisposedITAT Pune27 Jul 2022AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1133/Pun/2018 िनधा"रण वष" / Assessment Year : 2014-15 Rakesh Yashwanth Shinde, The Income Tax Officer, Shop No.24, Rachana Industrial Vs Ward-8(3), Pune. Complex, Telco Road, Bhosari, Pune – 411034. Pan: Aorps 8006F Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 27/07/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2014-15 Is Directed Against The Commissioner Of Income Tax(Appeals)-13, Pune’S Order Dated 05.03.2018 Passed In Case No. Cit(A)-13/16- 17/583/617, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 2(47)Section 2(47)(v)Section 271Section 53A

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.1133/PUN/2018 िनधा"रण वष" / Assessment Year : 2014-15 Rakesh Yashwanth Shinde, The Income Tax Officer, Shop No.24, Rachana Industrial Vs Ward-8(3), Pune. Complex, Telco Road, Bhosari, Pune – 411034. PAN: AORPS 8006F Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri M.G.Jasnani – DR Date of hearing 13/07/2022 Date of pronouncement 27/07/2022 आदेश/ ORDER Per S.S.Godara, JM: This assessee’s appeal f…

Income Tax Officer-Ward-30(1), Kolkata vs. Smt. Maya Sanyal, Kolkata

ITA 2854/KOL/2013[2007-2008]Status: DisposedITAT Kolkata21 Dec 2016AY 2007-2008

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] Assessment Year : 2007-08 I.T.O., Ward-30(1), -Versus- Smt. Maya Sanyal Kolkata Kolkata (Pan:Aatps 0946 G) (Appellant ) (Respondent) Assessment Year : 2007-08 A.C.I.T., Circle-17, -Versus- Smt. Indrani Sanyal Kolkata Kolkata (Pan:Aatps 0947 H) (Appellant ) (Respondent)

For Appellant: Shri Sallong Yaden, Addl. CITFor Respondent: Shri I.Banerjee, FCA

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “A”, KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Shri S.S.Viswanethra Ravi, JM] Assessment Year : 2007-08 I.T.O., Ward-30(1), -versus- Smt. Maya Sanyal Kolkata Kolkata (PAN:AATPS 0946 G) (APPELLANT ) (RESPONDENT) Assessment Year : 2007-08 A.C.I.T., Circle-17, -versus- Smt. Indrani Sanyal Kolkata Kolkata (PAN:AATPS 0947 H) (APPELLANT ) (RESPONDENT) For the Appellant : Shri Sallong Yaden, Addl. CIT For the Respondent : Shri I.Banerjee, FCA Date of Hearing : 07.12.2016. Date of Pronouncement : 21.12.2016. ORDER Per Shri M.Balaganesh, AM These appeals of the r…

A.C.I.T., Circle-17, Kolkata vs. Indrani Sanyal, Kolkata

ITA 2810/KOL/2013[2007-08]Status: DisposedITAT Kolkata21 Dec 2016AY 2007-08

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] Assessment Year : 2007-08 I.T.O., Ward-30(1), -Versus- Smt. Maya Sanyal Kolkata Kolkata (Pan:Aatps 0946 G) (Appellant ) (Respondent) Assessment Year : 2007-08 A.C.I.T., Circle-17, -Versus- Smt. Indrani Sanyal Kolkata Kolkata (Pan:Aatps 0947 H) (Appellant ) (Respondent)

For Appellant: Shri Sallong Yaden, Addl. CITFor Respondent: Shri I.Banerjee, FCA

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “A”, KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Shri S.S.Viswanethra Ravi, JM] Assessment Year : 2007-08 I.T.O., Ward-30(1), -versus- Smt. Maya Sanyal Kolkata Kolkata (PAN:AATPS 0946 G) (APPELLANT ) (RESPONDENT) Assessment Year : 2007-08 A.C.I.T., Circle-17, -versus- Smt. Indrani Sanyal Kolkata Kolkata (PAN:AATPS 0947 H) (APPELLANT ) (RESPONDENT) For the Appellant : Shri Sallong Yaden, Addl. CIT For the Respondent : Shri I.Banerjee, FCA Date of Hearing : 07.12.2016. Date of Pronouncement : 21.12.2016. ORDER Per Shri M.Balaganesh, AM These appeals of the r…

ITO WD 21(1)(1), Mumbai vs. Bharat Raojibhai Patel, Mumbai

In the result, appeal of Revenue is dismissed

ITA 5038/MUM/2010[2007-08]Status: DisposedITAT Mumbai31 May 2016AY 2007-08

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year : 2007-08 Ito Ward 21(1)(1), Shri Bharat Raojibhai Patel Mumbai 34, Ram Niwas Valabhnagar Vs. Society, N S Road No.3, Jvpd, Vile Parle (W), Mumbai- 400 056

For Appellant: Smt Bharati SinghFor Respondent: Shri Sanjay R Parikh

Section 143(3)Section 50CSection 54

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri Mahavir Singh, Judicial Member & Shri Rajesh Kumar, Accountant Member Assessment Year : 2007-08 ITO Ward 21(1)(1), Shri Bharat Raojibhai Patel Mumbai 34, Ram Niwas Valabhnagar Vs. Society, N S Road No.3, JVPD, Vile Parle (W), Mumbai- 400 056 PAN AABPP3141Q (Appellant) Respondent) Appellant By : Smt Bharati Singh Respondent By : Shri Sanjay R Parikh Date of Hearing :23.05.2016 Date of Pronouncement : 31.05.2016 O R D E R Per Mahavir Singh, Judicial Member This appeal by revenuee is arising out of the order of the CIT(A) – 32, Mumb…