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2 results for “house property”+ Section 120(4)(b)clear

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Delhi684Karnataka495Mumbai420Bangalore274Hyderabad122Jaipur113Ahmedabad111Chandigarh107Cochin82Indore58Kolkata55Pune52Calcutta51Raipur49Telangana46Chennai45Surat22Patna22Cuttack20Amritsar16Lucknow16Visakhapatnam14SC11Rajasthan9Varanasi8Guwahati7Rajkot7Nagpur5Orissa3Punjab & Haryana2Allahabad2Agra2Andhra Pradesh1Jabalpur1Jodhpur1Panaji1

Key Topics

Section 547Disallowance2

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

b) Bank Interest Rs 18,95,22,200 (c) Interest from Employees Rs 13,50,337 (d) Stamp Duty Rs 4,23,02,402 (e) Income from Path Kar Rs 5,54,96,955 (f) Income from sale of master plan Rs 23,51,704 (g) Parking stand charges Rs 1,53,83,520 (h) Penalties & Charges for road cutting

ANIL KUMAR GOYAL HUF,FIROZABAD vs. ITO WARD-5(1), FIROZABAD

In the result, the appeal of the assessee is allowed

ITA 189/AGR/2017[2012-13]Status: DisposedITAT Agra30 Jul 2019AY 2012-13

: Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year:2012-13

Bench:
Section 54Section 54F

property which was not been approved for construction at the material time. 7.2 Though the provisions like section 54 of the Act gets beneficial interpretation, and as far as possible a beneficial provisions should be interpreted liberally however not to the extent that renders the intent of the provision redundant. The restrictions on the time within which the conditions