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“Section 24(6)”

Section References (mined)Section 24Section 24(6)6 judgments

DCIT 3(2)(1), MUMBAI, MUMBAI vs. NEVILLE TULI, MUMBAI

In the result, the appeal filed by the Revenue Department stands dismissed

ITA 3203/MUM/2023[2013-14]Status: DisposedITAT Mumbai26 Nov 2024AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri Porus Kaka, Ld. Senior AdvocateFor Respondent: Shri Preetam kumar Turerao, Ld. SR. AR
Section 24Section 250Section 55

claimed and allowed u/s on 24(b). The Revenue pleaded before the ITAT that, once the assessee had availed of a deduction under section 24(6) for interest, he is not 6 Mr. Neville Tuli entitled to claim again a deduction of the same amount for the purposes of computation

CIT vs. DELHI INDUSTRIES & ENTERPRISES

ITA - 392 / 2012HC Delhi29 Nov 2012
Section 143(1)Section 148Section 24(6)Section 45(4)

merits of the claim for interest. 3. The Tribunal thereafter proceeded to consider the merits of the assessee’s claim for deduction under Section 24(6) of the Income Tax Act and in paras 22-24 of its impugned order, allowed the same. The reasoning of the Tribunal in that

CIT vs. DELHI INDUSTRIES & ENTERPRISES

ITA - 393 / 2012HC Delhi29 Nov 2012
Section 143(1)Section 148Section 24(6)Section 45(4)

merits of the claim for interest. 3. The Tribunal thereafter proceeded to consider the merits of the assessee’s claim for deduction under Section 24(6) of the Income Tax Act and in paras 22-24 of its impugned order, allowed the same. The reasoning of the Tribunal in that

CIT vs. DELHI INDUSTRIES & ENTERPRISES

ITA - 403 / 2012HC Delhi29 Nov 2012
Section 143(1)Section 148Section 24(6)Section 45(4)

merits of the claim for interest. 3. The Tribunal thereafter proceeded to consider the merits of the assessee’s claim for deduction under Section 24(6) of the Income Tax Act and in paras 22-24 of its impugned order, allowed the same. The reasoning of the Tribunal in that

CIT vs. DELHI INDUSTRIES ENTERPRISES

ITA - 420 / 2012HC Delhi29 Nov 2012
Section 143(1)Section 148Section 24(6)Section 45(4)

merits of the claim for interest. 3. The Tribunal thereafter proceeded to consider the merits of the assessee’s claim for deduction under Section 24(6) of the Income Tax Act and in paras 22-24 of its impugned order, allowed the same. The reasoning of the Tribunal in that

CIT vs. DELHI INDUSTRIES & ENTERPRISES

ITA - 428 / 2012HC Delhi29 Nov 2012
Section 143(1)Section 148Section 24(6)Section 45(4)

merits of the claim for interest. 3. The Tribunal thereafter proceeded to consider the merits of the assessee’s claim for deduction under Section 24(6) of the Income Tax Act and in paras 22-24 of its impugned order, allowed the same. The reasoning of the Tribunal in that