Punjab & Haryana Govardhandas & Sons. v. CIT, Jalandhar

158 Taxmann 465High Court2007#22834 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2022.

Judgments citing Punjab & Haryana Govardhandas & Sons. v. CIT, Jalandhar

Promas Engineers Pvt Ltd, Navi Mumbai vs. Asst CIT Range 15(2)(2), Mumbai

In the result, appeals filed by the assessee are dismissed

ITA 615/MUM/2020[2014-15]Status: DisposedITAT Mumbai22 Jul 2022AY 2014-15

Bench: Shri Prashant Maharshi () & Smt. Kavitha Rajagopal ()

Section 143(3)Section 24

…ion of compound wall was disallowed owing to the reason that the cost of construction of compound wall was very less. Further to this, we place reliance on the decision of the Hon’ble High Court of Punjab & Haryana Govardhandas & Sons vs CIT, Jalandhar (2007) 158 Taxmann 465 (P&H) which had laid emphasis that the rental income received from letting out of land without any building in it, will not come under the purview of “Income from house property”. 8. In view of the above, we do not find any infirmity in the findings of the lower authorities. Resultantly, we uphold the order of the Ld.CIT(A) and the appeals of…

Promas Engineers Pvt Ltd, Navi Mumbai vs. Asst CIT Range 15(2)(2), Mumbai

In the result, appeals filed by the assessee are dismissed

ITA 614/MUM/2020[2015-16]Status: DisposedITAT Mumbai22 Jul 2022AY 2015-16

Bench: Shri Prashant Maharshi () & Smt. Kavitha Rajagopal ()

Section 143(3)Section 24

…ion of compound wall was disallowed owing to the reason that the cost of construction of compound wall was very less. Further to this, we place reliance on the decision of the Hon’ble High Court of Punjab & Haryana Govardhandas & Sons vs CIT, Jalandhar (2007) 158 Taxmann 465 (P&H) which had laid emphasis that the rental income received from letting out of land without any building in it, will not come under the purview of “Income from house property”. 8. In view of the above, we do not find any infirmity in the findings of the lower authorities. Resultantly, we uphold the order of the Ld.CIT(A) and the appeals of…

ACIT - 5(3)(2), Mumbai vs. Xtp Design Furniture Ltd., Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 717/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Sept 2018AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Ravish Sood(Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before Shri B.R. Baskaran (AM) & Shri Ravish Sood(JM) I.T.A. No. 717/Mum/2017 (Assessment Year 2012-13) ACIT 5(3)(2) M/s. XTP Design Room No. 573 Vs. Furniture Limited Aayakar Bhavan 37/38, Ventaknarayan M.K. Road Road, ASV Raman Mumbai-400 020. Towers, T. Nagar Chennai-17 PAN : AAACX0160B (Appellant) (Respondent) Assessee by Shri Yogesh A Thar & Ms. Ritu Punjabi Department by Shri Nishant Somaiya Date of Hearing 25.9.2018 Date of Pronouncement 25.9.2018 O R D E R Per B.R. Baskaran (AM) :- The appeal filed by the Revenue is directed against the order…

Punjab & Haryana Govardhandas & Sons. v. CIT, Jalandhar (158 Taxmann 465) — Cited in 3 Judgments | BharatTax