Raj Dadarkar & Associates v. ACIT

394 ITR 592Supreme Court of India2017#1014 most cited

What is Raj Dadarkar & Associates v. ACIT authority for?

The object clause in a partnership deed is not determinative of the head under which rental income is to be assessed; income from letting out shops and stalls developed by the assessee may still be classified as 'Income from House Property' rather than 'Profits and Gains of Business'.

107

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2017 to 2026.

Also referred to as

Raj Dadarkar & Associates · SC · 2017 · rental income · income from house property · profits and gains of business · object clause · partnership deed · Section 24 Income Tax Act · head of income

Also reported as

81 Taxmann.com 193

Sections most often in play

Section 143(3)Section 24Section 115JBSection 14ASection 158A(1)Section 35DDASection 36(1)(vii)Section 36(1)(viii)
Read the full judgment

Issues it is cited on

depreciation on leased assetssection 2(26)section 36(2)(i)section 129(1)section 35ddasection 158asection 80ia(4)(iii)section 80iabsection 4asection 80ia(1)section 24(a)section 80ab

Judgments citing Raj Dadarkar & Associates v. ACIT

Trimurti Films Pvt. Ltd., Mumbai vs. ACIT, Circle - 16 (1), Mumbai

In the result, the appeal filed by the assessee is dismissed

ITA 5811/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Aug 2021AY 2013-14

Bench: Shri Saktijit Dey () & Shri S. Rifaur Rahman () Assessment Year: 2013-14 Trimurti Films Pvt. Ltd., Acit, Circle 16(1), B-11, Commerce Centre, Tardeo Vs. 467, Aayakar Bhavan, 4Th Floor, Road, Mumbai-400034. M.K. Road, Mumbai-400020. Pan No. Aaact 4118 M Appellant Respondent Assessee By : Mr. Mihir C. Naniwadekar, Ar Revenue By : Mr. Vijay Kumar Menon, Dr Date Of Hearing : 01/06/2021 Date Of Pronouncement : 13/08/2021

For Appellant: Mr. Mihir C. Naniwadekar, ARFor Respondent: Mr. Vijay Kumar Menon, DR
Section 143(1)Section 143(2)Section 143(3)Section 24

…as been deducted by the lessees u/s 194I of the Act.” The Ld. AR relied on the submissions made by the assessee before Assessing Officer in respect of additional evidence and further relied on the following case law in Raj Dadarkar & Associates v. ACIT (2017) 394 ITR 592 (SC) and PCIT v. City Centre Mall Nashik Pvt. Ltd. (2020) 424 ITR 85 (Bom). 6. On the other hand, the Ld. DR relied on the order of authorities below and he also relied on the remand report submitted by the Assessing Officer. 7. Considered the rival submissions and material on record. We notice that assessee is in the business of production and d…

ACIT, Central Circle- 26, New Delhi vs. Ashok Kumar, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 6105/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6105/Del/2017: Asstt. Year: 2009-10 Acit, Vs Ashok Kumar, Central Circle-26, 13, Ashoka Avenue, Dlf Farms, New Delhi-110055 Chattarpur, New Delhi-110074 (Appellantt (Respondent) Pan No. Aaepc1877D

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, Sr. DR
Section 132Section 132(4)Section 132ASection 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6105/Del/2017: Asstt. Year: 2009-10 ACIT, Vs Ashok Kumar, Central Circle-26, 13, Ashoka Avenue, DLF Farms, New Delhi-110055 Chattarpur, New Delhi-110074 (APPELLANTT (RESPONDENT) PAN No. AAEPC1877D Assessee by : None Revenue by : Sh. Satpal Gulati, Sr. DR Date of Hearing: 01.07.2021 Date of Pronouncement: 01.07.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue against the order of ld. CIT (A)-31, New Delhi dat…

Hind Musafir Agency Ltd., Mumbai vs. ACIT-2(1)(2), Mumbai

In the result, this ground of appeal

ITA 247/MUM/2019[2015-16]Status: DisposedITAT Mumbai15 Sept 2020AY 2015-16

Bench: Shri Pawan Singh & Shri Rajesh Kumarhind Musafir Agency Ltd. Acit- 2(1)(2) 39Th Floor, Sunshine Tower, Aayakar Bhavan, M.K. Vs. Senapati Bapat Marg, Dadar Road, (West), Mumbai-400013. Mumbai-400020. Bominfo@Hmatravel.Com Pan: Aaach1250Q Appellant Respondent Appellant By : Shri Kirit Kamdar (Ar) Respondent By : Shri R. Bhoopathi (Dr) Date Of Hearing : 15.09.2020 Date Of Pronouncement : 15.09.2020 Orderunder Section 254(1)Of Income Tax Act Per Pawan Singh; 1. This Appeal By Assessing Is Directed Against The Order Of Learned

For Appellant: Shri Kirit Kamdar (AR)For Respondent: Shri R. Bhoopathi (DR)
Section 115JSection 143(3)Section 14ASection 254(1)Section 32

…IN THE INCOME-TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI PAWAN SINGH JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Hind Musafir Agency Ltd. ACIT- 2(1)(2) 39th Floor, Sunshine Tower, Aayakar Bhavan, M.K. Vs. Senapati Bapat Marg, Dadar Road, (West), Mumbai-400013. Mumbai-400020. bominfo@hmatravel.com PAN: AAACH1250Q Appellant Respondent Appellant by : Shri Kirit Kamdar (AR) Respondent by : Shri R. Bhoopathi (DR) Date of Hearing : 15.09.2020 Date of Pronouncement : 15.09.2020 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessing is directed…

Falcon Vincon Private Limited, Bengaluru vs. Pr.CIT-3, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1159/KOL/2019[2014-15]Status: DisposedITAT Kolkata07 Feb 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Falcon Vincon Private Limited Vs. Pr. Cit-3, Kolkata 102, Tower No.12, Shriram Sameeksha, New Gangamma Gudi Police Station Road, Naidu Layout, Bengaluru "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcf3203C (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri A. K. Tibrewal, FCAFor Respondent: Dr. P. K. Srihari, CIT(DR)
Section 143(3)Section 263Section 263(3)

…lause, as contained in the Memorandum and Articles of association of company, would not be the conclusive factor. Matter has to be examined on the facts of each case as held by the Hon’ble Supreme Court in the case of Raj Dadarkar & Associates vs. ACIT [2017] 81 Taxmann.com 193(SC) wherein the Hon`ble Supreme Court held as under: “13. Before dealing with the respective contentions, we may state, in a summary form, scheme of the Act about the computation of the total income. Section 4 of the Act is the charging Section as per which the total income of an assessee, subject to statutory exemptions, is chargeable to…

M/S Popular Finance Company, Pathanamthitta vs. The ACIT, Cir-1, Thiruvalla

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 204/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(2)Section 143(3)Section 263Section 37(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM ITA Nos. 202 to 204/Cochh/2019 Assessment Year:2014-15 Vs. The Assistant Commissioner of 1. M/s. Popular Finance Income-tax, Circle-1, Thiruvalla. Company, Popular Towers, Vakayar P.O., Konni, Pathanamthitta-689 698. PAN:AADFP 9578M] 2 .M/s. Popular Finance, Popular Towers, Vakayar P.O., Konni, Pathanamthitta-689 698. PAN:ABFP 6302K] 3. M/s. Mini Finance, Popular Towers, Vakayar P.O., Konni, Pathanamthitta-689 698. PAN:AABFP 6665P] (Assessee-Appellant) (Revenue-Respondent) Assessee by…

M/S.Popular Finance, Pathanamthitta vs. The ACIT, Circle-1, Thiruvalla

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 203/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(2)Section 143(3)Section 263Section 37(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM ITA Nos. 202 to 204/Cochh/2019 Assessment Year:2014-15 Vs. The Assistant Commissioner of 1. M/s. Popular Finance Income-tax, Circle-1, Thiruvalla. Company, Popular Towers, Vakayar P.O., Konni, Pathanamthitta-689 698. PAN:AADFP 9578M] 2 .M/s. Popular Finance, Popular Towers, Vakayar P.O., Konni, Pathanamthitta-689 698. PAN:ABFP 6302K] 3. M/s. Mini Finance, Popular Towers, Vakayar P.O., Konni, Pathanamthitta-689 698. PAN:AABFP 6665P] (Assessee-Appellant) (Revenue-Respondent) Assessee by…

M/S Popular Finance Company, Pathanamthitta vs. The ACIT, Cir-1, Thiruvalla

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 202/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(2)Section 143(3)Section 263Section 37(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM ITA Nos. 202 to 204/Cochh/2019 Assessment Year:2014-15 Vs. The Assistant Commissioner of 1. M/s. Popular Finance Income-tax, Circle-1, Thiruvalla. Company, Popular Towers, Vakayar P.O., Konni, Pathanamthitta-689 698. PAN:AADFP 9578M] 2 .M/s. Popular Finance, Popular Towers, Vakayar P.O., Konni, Pathanamthitta-689 698. PAN:ABFP 6302K] 3. M/s. Mini Finance, Popular Towers, Vakayar P.O., Konni, Pathanamthitta-689 698. PAN:AABFP 6665P] (Assessee-Appellant) (Revenue-Respondent) Assessee by…

Dynacon Equipments Pvt Ltd., Chennai vs. ACIT Corporate Circle 1(4), Chennai

In the result, the appeal filed by assessee in ITA

ITA 2263/CHNY/2018[2009-10]Status: DisposedITAT Chennai21 Nov 2019AY 2009-10

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy

For Appellant: Mr.Srinivasa Rao Vana, JCITFor Respondent: 21.11.2019
Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी र"मत कोचर, लेखा सद"य एवं "ी धु$वु% आर.एल. रे'डी, "या)यक सद"य के सम* BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L.REDDY, JUDICIAL MEMBER ITA Nos.2172 & 2263/Chny/2018 )नधा+रण वष+ /Assessment Years: 2006-07 & 2009-10 v. M/s.Dynacon Equipments Pvt. Ltd., The Asst. Commissioner of 188, Poonamallee High Road, Income Tax, Ground Floor, Middle Block, Kilpauk, Corporate Circle-1(4), Chennai-600 010. Chennai-600 034. [PAN: AABCD 2124 N] (अपीलाथ./Appellant) (/0यथ./Respondent) : Mr.D.Anand, Adv. अपीलाथ.…

Dynacon Equipments Pvt. Ltd., Chennai vs. ACIT Corporate Circle 1(4), Chennai

In the result, the appeal filed by assessee in ITA

ITA 2172/CHNY/2018[2006-07]Status: DisposedITAT Chennai21 Nov 2019AY 2006-07

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy

For Appellant: Mr.Srinivasa Rao Vana, JCITFor Respondent: 21.11.2019
Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी र"मत कोचर, लेखा सद"य एवं "ी धु$वु% आर.एल. रे'डी, "या)यक सद"य के सम* BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L.REDDY, JUDICIAL MEMBER ITA Nos.2172 & 2263/Chny/2018 )नधा+रण वष+ /Assessment Years: 2006-07 & 2009-10 v. M/s.Dynacon Equipments Pvt. Ltd., The Asst. Commissioner of 188, Poonamallee High Road, Income Tax, Ground Floor, Middle Block, Kilpauk, Corporate Circle-1(4), Chennai-600 010. Chennai-600 034. [PAN: AABCD 2124 N] (अपीलाथ./Appellant) (/0यथ./Respondent) : Mr.D.Anand, Adv. अपीलाथ.…

DCIT 3 (1)(1), Mumbai vs. Banzai Estates Pvt. Ltd., Mumbai

ITA 3688/MUM/2018[2011-12]Status: DisposedITAT Mumbai21 Aug 2019AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 3688/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2011-12) The Dy. Commissioner Of Banzai Estates Pvt. Ltd. Income Tax, 49, Bajaj Bhavan, Nariman Point, Vs. Room No. 607, Aayakar Mumbai-400 021 Bhavan, Mumbai-400 020 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aaacb6915C अपीलाथी की ओर े / Appellant By : Shri Chaudhary Arun Kumar Singh, Cit Dr प्रत्यथी की ओर े / Respondent By : Shri Rohit Golecha, Ar ुनवाई की तारीख / Date Of Hearing: 13.08.2019 घोषणा की तारीख / Date Of Pronouncement : 21.08.2019 Aadosa / O R D E R

For Appellant: Shri Chaudhary Arun Kumar SinghFor Respondent: Shri Rohit Golecha, AR
Section 143(3)

…आयकर अपीलीय अधिकरण “B” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष। BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 3688/Mum/2018 (inaQa-arNa baYa- / Assessment Year 2011-12) The Dy. Commissioner of Banzai Estates Pvt. Ltd. Income Tax, 49, Bajaj Bhavan, Nariman Point, Vs. Room No. 607, Aayakar Mumbai-400 021 Bhavan, Mumbai-400 020 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./PAN No. AAACB6915C अपीलाथी की ओर े / Appellant by : Shri Chaudhary Arun Kumar Si…

M/S. Unitech Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 3 appeals of the assessee are allowed and the 2 appeals preferred by the Revenue are dismissed

ITA 1907/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Jul 2019AY 2013-14

Bench: Shri O.P.Kant & Shri K. Narsimha Chary

For Appellant: Sh. Rohit TiwariFor Respondent: Sh. S.S.Rana, CIT DR
Section 142Section 2

…ee, hence when income has been earned from simply letting out the property then it has to be taxed under the head 'income from house property'. Hon'ble Supreme Court in the case of Raj Dadarkar & Associates v. Asstt. CIT [2017] 81 taxmann.com 193/248 Taxman 1/394 ITR 592, after considering the earlier judgements of the Hon'ble Supreme Court as cited by the Ld. Counsel has held that wherever there is an income from leasing out of premises and collecting rent, normally such an income is to be treated as income from house property, if the conditions of provisions of Section 22 of the Act are satisfied. Moreover, it…

M/S. Unitech Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 3 appeals of the assessee are allowed and the 2 appeals preferred by the Revenue are dismissed

ITA 1906/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Jul 2019AY 2012-13

Bench: Shri O.P.Kant & Shri K. Narsimha Chary

For Appellant: Sh. Rohit TiwariFor Respondent: Sh. S.S.Rana, CIT DR
Section 142Section 2

…ee, hence when income has been earned from simply letting out the property then it has to be taxed under the head 'income from house property'. Hon'ble Supreme Court in the case of Raj Dadarkar & Associates v. Asstt. CIT [2017] 81 taxmann.com 193/248 Taxman 1/394 ITR 592, after considering the earlier judgements of the Hon'ble Supreme Court as cited by the Ld. Counsel has held that wherever there is an income from leasing out of premises and collecting rent, normally such an income is to be treated as income from house property, if the conditions of provisions of Section 22 of the Act are satisfied. Moreover, it…

M/S. Unitech Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 3 appeals of the assessee are allowed and the 2 appeals preferred by the Revenue are dismissed

ITA 1905/DEL/2017[2007-08]Status: DisposedITAT Delhi24 Jul 2019AY 2007-08

Bench: Shri O.P.Kant & Shri K. Narsimha Chary

For Appellant: Sh. Rohit TiwariFor Respondent: Sh. S.S.Rana, CIT DR
Section 142Section 2

…ee, hence when income has been earned from simply letting out the property then it has to be taxed under the head 'income from house property'. Hon'ble Supreme Court in the case of Raj Dadarkar & Associates v. Asstt. CIT [2017] 81 taxmann.com 193/248 Taxman 1/394 ITR 592, after considering the earlier judgements of the Hon'ble Supreme Court as cited by the Ld. Counsel has held that wherever there is an income from leasing out of premises and collecting rent, normally such an income is to be treated as income from house property, if the conditions of provisions of Section 22 of the Act are satisfied. Moreover, it…

ACIT, Circle- 27(1), New Delhi vs. Unitech Ltd., New Delhi

In the result, all the 3 appeals of the assessee are allowed and the 2 appeals preferred by the Revenue are dismissed

ITA 6437/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Jul 2019AY 2012-13

Bench: Shri O.P.Kant & Shri K. Narsimha Chary

For Appellant: Sh. Rohit TiwariFor Respondent: Sh. S.S.Rana, CIT DR
Section 142Section 2

…ee, hence when income has been earned from simply letting out the property then it has to be taxed under the head 'income from house property'. Hon'ble Supreme Court in the case of Raj Dadarkar & Associates v. Asstt. CIT [2017] 81 taxmann.com 193/248 Taxman 1/394 ITR 592, after considering the earlier judgements of the Hon'ble Supreme Court as cited by the Ld. Counsel has held that wherever there is an income from leasing out of premises and collecting rent, normally such an income is to be treated as income from house property, if the conditions of provisions of Section 22 of the Act are satisfied. Moreover, it…

ACIT, Circle- 27(1), New Delhi vs. Unitech Ltd., New Delhi

In the result, all the 3 appeals of the assessee are allowed and the 2 appeals preferred by the Revenue are dismissed

ITA 4781/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Jul 2019AY 2013-14

Bench: Shri O.P.Kant & Shri K. Narsimha Chary

For Appellant: Sh. Rohit TiwariFor Respondent: Sh. S.S.Rana, CIT DR
Section 142Section 2

…ee, hence when income has been earned from simply letting out the property then it has to be taxed under the head 'income from house property'. Hon'ble Supreme Court in the case of Raj Dadarkar & Associates v. Asstt. CIT [2017] 81 taxmann.com 193/248 Taxman 1/394 ITR 592, after considering the earlier judgements of the Hon'ble Supreme Court as cited by the Ld. Counsel has held that wherever there is an income from leasing out of premises and collecting rent, normally such an income is to be treated as income from house property, if the conditions of provisions of Section 22 of the Act are satisfied. Moreover, it…

Nile Tech Ltd., New Delhi vs. ACIT, Circle-18(2), New Delhi

ITA 7557/DEL/2018[2014-15]Status: DisposedITAT Delhi28 May 2019AY 2014-15

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Anil Bhalla, CAFor Respondent: Ms. Paramita M. Biswas, CIT DR
Section 143Section 143(3)Section 201Section 22Section 28

…ntal income from the property in question has been accepted as ‘income from house property’ by framing assessment under section 143 (3) of the Act and relied upon the decision rendered by Hon’ble Supreme Court in the case of Raj Dadarkar & Associates – (2017) 394 ITR 592 (SC). 9. However, the ld. DR for the Revenue contended that the contentions raised by the ld. AR for the assessee are not tenable because when the assessee himself as claimed depreciation of the property, the rental income is to be taxed under the head ‘income from business and profession’. 10. First of all, when the revenue has been accepting…

Cache Properties Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 571/HYD/2018[2014-15]Status: DisposedITAT Hyderabad27 May 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Respondent: Smt. Neeju Gupta, DR
Section 115JSection 143(2)Section 24

…carry on business of letting out of property, Section 28 cannot be invoked and the income received cannot be treated as profits of business. He also placed reliance upon the decision of the Hon'ble Apex Court in the case of Raj Dadarkar & Associates Vs. ACIT [394 ITR 592] (SC), wherein it was held that – The assessee acquired leasehold rights in a property, constructed various shops and stalls on the said property and gave same to various persons on sub-licensing basis – He submitted that in the case before us, since the assessee was not engaged in the systematic activity of providing service to tenents, it was t…

The ACIT, Thiruvalla vs. M/S.Muthoot Properties & Investments, Kozhencherry

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 75/COCH/2018[2005-06]Status: HeardITAT Cochin21 Feb 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos.69-72/Coch/2018 Assessment Years : 2002-03 to 2007-08 The Assistant Commissioner of Vs. M/s. Mar Gregorious Memorial Income-tax, Circle-1, Thiruvalla. Muthoot Medical Centre, Kozhencherry, Pathanamthitta. [PAN: AACFM 7331E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos.73-75/Coch/2018 Assessment Years : 2002-03, 2004-05 & 2005-06 The Assistant Commissioner of Vs. Muthoot Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Patha…

DCIT, Thiruvalla vs. Muthoot Properties & Investments, Kozhencherry

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 74/COCH/2018[2003-04]Status: HeardITAT Cochin21 Feb 2019AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos.69-72/Coch/2018 Assessment Years : 2002-03 to 2007-08 The Assistant Commissioner of Vs. M/s. Mar Gregorious Memorial Income-tax, Circle-1, Thiruvalla. Muthoot Medical Centre, Kozhencherry, Pathanamthitta. [PAN: AACFM 7331E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos.73-75/Coch/2018 Assessment Years : 2002-03, 2004-05 & 2005-06 The Assistant Commissioner of Vs. Muthoot Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Patha…

The ACIT, Thiruvalla vs. M/S.Muthoot Properties & Investments, Kozhencherry

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 73/COCH/2018[2002-03]Status: HeardITAT Cochin21 Feb 2019AY 2002-03

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 37(1)Section 45Section 57

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos.69-72/Coch/2018 Assessment Years : 2002-03 to 2007-08 The Assistant Commissioner of Vs. M/s. Mar Gregorious Memorial Income-tax, Circle-1, Thiruvalla. Muthoot Medical Centre, Kozhencherry, Pathanamthitta. [PAN: AACFM 7331E] (Revenue-Appellant) (Assessee-Respondent) I.T.A. Nos.73-75/Coch/2018 Assessment Years : 2002-03, 2004-05 & 2005-06 The Assistant Commissioner of Vs. Muthoot Properties & Investments, Income-tax, Circle-1, Thiruvalla. Muthoot Building, Kozhencherry, Patha…