Leena J. Shah v. Assts

6 SOT 72Income Tax Appellate Tribunal2006#25340 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2020 to 2023.

Judgments citing Leena J. Shah v. Assts

Khalid Sayed, Delhi vs. Centralized Processing Center, Bangalore

In the result, the appeal filed by the Assessee stands allowed

ITA 706/MUM/2023[2014-15]Status: DisposedITAT Mumbai18 Aug 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri N. K. Choudhry, Jm

For Appellant: Mr. Akash KumarFor Respondent: Sh. S.N. Kabra, Sr. DR
Section 154Section 250Section 54

…see is entitled for exemption under section 54F of the Act for of house property outside India i.e. in Canada. 16. Having carefully examined various judicial pronouncements and the order of the Id. CIT(A), we find in the case of Leena J. Shah v. Assts. (2006) 6 SOT 72 I (Ahd.), the Tribunal has taken a view that the words "in India" cannot be inserted in section 54F of the Act and as per plain of section 54F of the Act, the sale proceeds of capital asset shall be invested in residential house or outside India. We, accordingly, following the judgment of the Hon'ble Apex Court in the case v. Vegetable Products Ltd…

Sri Joseph K.Zachariah, Bangalore vs. The Assistant Commissioner of Income Tax (International Taxation) Circle-1(2), Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 879/BANG/2019[2014-15]Status: DisposedITAT Bangalore23 Dec 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.879/Bang/2019 Assessment Year: 2014-15

For Appellant: Shri Pratik R., A.RFor Respondent: Smt. R. Premi, D.R
Section 119(2)Section 139(1)Section 139(4)Section 54Section 54(1)

…is entitled for exemption under section 54F of the Act for of house property outside India i.e. in Canada. 16. Having carefully examined various judicial pronouncements and the order of the Id. CIT(A), we find pt in the case of Leena J. Shah v. Assts. (2006) 6 SOT 72 I (Ahd.), the Tribunal has taken a t view that the words "in India" cannot be inserted in section 54F of the Act and as per plain of section 54F of the Act, the sale proceeds of capital asset shall be invested in residential house or outside India. We, accordingly, following the judgment of the Hon'ble Apex Court in the case v. Vegetable Products Lt…

Mr. Rajasugumar Subramani, Bengaluru vs. Income Tax Officer, International Taxation, Ward- 2(1), Bengaluru

In the result, the appeal of assessee is treated as allowed for statistical purposes

ITA 2015/BANG/2019[2013-14]Status: DisposedITAT Bangalore10 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Ms. Priyadarshini Misra, Jt.CIT(DR)(ITAT), Bengaluru
Section 54Section 54FSection 54F(1)

…is entitled for exemption under section 54F of the Act for of house property outside India i.e. in Canada. 16. Having carefully examined various judicial pronouncements and the order of the Id. CIT(A), we find pt in the case of Leena J. Shah v. Assts. (2006) 6 SOT 72 I (Ahd.), the Tribunal has taken a t view that the words "in India" cannot be inserted in section 54F of the Act and as per plain of section 54F of the Act, the sale proceeds of capital asset shall be invested in residential house or outside India. We, accordingly, following the judgment of the Hon'ble Apex Court in the case v. Vegetable Products Lt…

Leena J. Shah v. Assts (6 SOT 72) — Cited in 3 Judgments | BharatTax