Smt. T. Urmila v. ITO

57 SOT 88Income Tax Appellate Tribunal#25280 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2018.

Judgments citing Smt. T. Urmila v. ITO

Assistant Commisisoner of Income-Tax vs. Shri Satish Damji Chauhan

Accordingly, the impugned order is upheld and the appeal of Revenue is dismissed

ITA 1187/PUN/2015[2011-12]Status: DisposedITAT Pune17 Oct 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Satish ChauhanFor Respondent: Dr. Vivek Aggarwal
Section 2(14)Section 2(14)(b)

…land. If the agricultural activities are carried out on the part of land it is sufficient compliance for claiming exemption u/s. 2(14) of the Act. In support of his submissions the ld. AR placed reliance on the following decisions : i. Smt. T. Urmila Vs. ITO, 57 SOT 88 (Hyd.); ii. CIT Vs. Murali Lodge, 59 Taxman 590 (Kerala); A.Y. 2011-12 iii. CIT Vs. P J Thomas, 211 ITR 897 (Mad.); iv. ITO Vs. P Venkataramana, 46 ITD 484 (Hyd.). 3.1 The ld. AR contended that the agricultural land of the assessee is at a distance of approximately 14 km from Raipur Municipal limits, NRDA may be a local Authority but it is not ak…

Assistant Commisisoner of Income-Tax vs. Shri Damji Hirji Chauhan

Accordingly, the impugned order is upheld and the appeal of Revenue is dismissed

ITA 1186/PUN/2015[2011-12]Status: DisposedITAT Pune17 Oct 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Satish ChauhanFor Respondent: Dr. Vivek Aggarwal
Section 2(14)Section 2(14)(b)

…land. If the agricultural activities are carried out on the part of land it is sufficient compliance for claiming exemption u/s. 2(14) of the Act. In support of his submissions the ld. AR placed reliance on the following decisions : i. Smt. T. Urmila Vs. ITO, 57 SOT 88 (Hyd.); ii. CIT Vs. Murali Lodge, 59 Taxman 590 (Kerala); A.Y. 2011-12 iii. CIT Vs. P J Thomas, 211 ITR 897 (Mad.); iv. ITO Vs. P Venkataramana, 46 ITD 484 (Hyd.). 3.1 The ld. AR contended that the agricultural land of the assessee is at a distance of approximately 14 km from Raipur Municipal limits, NRDA may be a local Authority but it is not ak…

Assistant Commisisoner of Income-Tax vs. Shri Dharamsi Hirji Chauhan

Accordingly, the impugned order is upheld and the appeal of Revenue is dismissed

ITA 1185/PUN/2015[2011-12]Status: DisposedITAT Pune17 Oct 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Satish ChauhanFor Respondent: Dr. Vivek Aggarwal
Section 2(14)Section 2(14)(b)

…land. If the agricultural activities are carried out on the part of land it is sufficient compliance for claiming exemption u/s. 2(14) of the Act. In support of his submissions the ld. AR placed reliance on the following decisions : i. Smt. T. Urmila Vs. ITO, 57 SOT 88 (Hyd.); ii. CIT Vs. Murali Lodge, 59 Taxman 590 (Kerala); A.Y. 2011-12 iii. CIT Vs. P J Thomas, 211 ITR 897 (Mad.); iv. ITO Vs. P Venkataramana, 46 ITD 484 (Hyd.). 3.1 The ld. AR contended that the agricultural land of the assessee is at a distance of approximately 14 km from Raipur Municipal limits, NRDA may be a local Authority but it is not ak…

Smt. T. Urmila v. ITO (57 SOT 88) — Cited in 3 Judgments | BharatTax