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“Section 7(3)”

Section References (mined)Section 7Section 7(3)5 judgments

AYESA INGENIERIA Y ARQUITECTURA S.A.,NOIDA vs. ACIT INTL. TAXATION, GURGAON

In the result, appeal of the assessee is allowed

ITA 2174/DEL/2023[2021-22]Status: DisposedITAT Delhi08 Apr 2024AY 2021-22

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Vivek Sarin, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 192BSection 195Section 201Section 40Section 7(3)

circumstances of the case, the Ld. AO erred in law in making addition of Rs. 1,83,71,951/- by applying provisions of section 7(3) of DTAA between India and Spain which is devoid of facts and merits of the case, hence hit addition made is liable ... circumstances of the case, the Ld. AO erred in law in making addition of Rs. 2,53,00,714/ by applying provisions of section 7(3) of DTAA between India and Spain which is devoid of facts and merits of the case, hence addition made is liable to be deleted

AYESA INGENIERIA Y ARQUITECTURA S.A.,NOIDA vs. ACIT INTL. TAXATION, GURGAON

In the result, appeal of the assessee is allowed

ITA 2173/DEL/2023[2020-21]Status: DisposedITAT Delhi08 Apr 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Vivek Sarin, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 192BSection 195Section 201Section 40Section 7(3)

circumstances of the case, the Ld. AO erred in law in making addition of Rs. 1,83,71,951/- by applying provisions of section 7(3) of DTAA between India and Spain which is devoid of facts and merits of the case, hence hit addition made is liable ... circumstances of the case, the Ld. AO erred in law in making addition of Rs. 2,53,00,714/ by applying provisions of section 7(3) of DTAA between India and Spain which is devoid of facts and merits of the case, hence addition made is liable to be deleted

SH. SUNIL GUPTA,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals of the assessees bearing ITA Nos

ITA 77/ASR/2006[1988-89]Status: DisposedITAT Amritsar06 Dec 2023AY 1988-89

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 148Section 250Section 45(5)Section 6Section 7(3)

such vast tracts of lands in remotest area of Kashmir for any purpose other than agricultural. 4. These lands were compulsorily acquired under section 7(3) of Jammu & Kashmir Requisitioning & Acquisition of Immovable Property Act, 1968. Form-J notification was issued on 29/01/1986, confirmatory document to that effect on page

SMT. ANURADHA MAHAJAN,,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals of the assessees bearing ITA Nos

ITA 76/ASR/2006[1988-89]Status: DisposedITAT Amritsar06 Dec 2023AY 1988-89

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 148Section 250Section 45(5)Section 6Section 7(3)

such vast tracts of lands in remotest area of Kashmir for any purpose other than agricultural. 4. These lands were compulsorily acquired under section 7(3) of Jammu & Kashmir Requisitioning & Acquisition of Immovable Property Act, 1968. Form-J notification was issued on 29/01/1986, confirmatory document to that effect on page

SMT. DHANWANTI DEVI (DECEASED),JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals of the assessees bearing ITA Nos

ITA 75/ASR/2006[1988-89]Status: DisposedITAT Amritsar06 Dec 2023AY 1988-89

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 148Section 250Section 45(5)Section 6Section 7(3)

such vast tracts of lands in remotest area of Kashmir for any purpose other than agricultural. 4. These lands were compulsorily acquired under section 7(3) of Jammu & Kashmir Requisitioning & Acquisition of Immovable Property Act, 1968. Form-J notification was issued on 29/01/1986, confirmatory document to that effect on page