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10 results for “house property”+ Section 194A(3)(iii)clear

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Key Topics

Section 14A42Disallowance9Section 80I8Section 143(3)7Section 36Section 8016Addition to Income6Section 143(2)3Section 573

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ARVIND RETAIL LTD. ( SINCE MERGED WITH ARVIND LIFESTYLE BRANDS LTD.,), AHMEDABAD

In the result, the Cross Objection of the assessee is partly allowed for statistical purposes

ITA 3669/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad28 Jan 2020AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri L.P. Jain, Sr.DRFor Respondent: Shri Vartik R. Chokshi with Shri Biren Shah, ARs
Section 36(1)(xi)Section 40

iii. Interest Expenses of Rs. 2,32,890/- to Kotak Mahindra Prime Limited (for short KMPL) under section 194A of the Act . 8.2. Accordingly, the AO disallowed the gross expenses of Rs. 2,71,11,613/- (7,23,145+2,61,55,578+2,32,890) on account of non-deduction of TDS under the relevant provisions

MUKESH CHHOTELAL GUPTA,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is treated as allowed for statistical purposes

Deduction3
Section 402
ITA 797/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2018-19

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Shri Mukesh Chhotelal Gupta The Dcit, Cir.(1)(1) Gupta Nivas Vs. Ahmedabad. Chandkheda Sabarmati Ahmedabad 380 015. Pan : Ablpg 9729 N (Applicant) (Responent) : Assessee By Shri S.N. Divatia & Shri Samir Vora, Ar : Shri Ashok Kumar Suthar, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 31/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/08/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 142(1)Section 143(2)Section 143(3)Section 145(1)Section 194ASection 57

house property and capital gains. The return of income was filed on 20.07.2018 declaring total income of Rs. 49,05,370/-. Notice under section 143(2) was served on 23.09.2019 and notices under section 142(1) were thereafter issued calling for details on the limited scrutiny issue. 2.2 As recorded by the AO, a perusal of Form 26AS revealed interest

ADANI ENTERPRISES LTD.,,AHMEDABAD vs. THE ADDL.CIT.,RANGE-1,, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 1840/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2008-09
Section 143(3)Section 14ASection 3

property'. xix. The only additional expression in the clarification is 'use' as also illustrative and inclusive descriptions of tangible and intangible assets. Similarly, clause (d) deals with the " provision of services, including provision of market research, market development, marketing management, administration, technical service, repairs, design, consultation, agency, scientific research, legal or accounting service" which are anyway covered in "provision

ADANI ENTERPRISES LTD.,AHMEDABAD vs. THE ADDL. CIT,RANGE-1, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3321/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10
Section 143(3)Section 14ASection 3

property'. xix. The only additional expression in the clarification is 'use' as also illustrative and inclusive descriptions of tangible and intangible assets. Similarly, clause (d) deals with the " provision of services, including provision of market research, market development, marketing management, administration, technical service, repairs, design, consultation, agency, scientific research, legal or accounting service" which are anyway covered in "provision

DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ADANI ENTERPRISES LTD.,, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3480/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10
Section 143(3)Section 14ASection 3

property'. xix. The only additional expression in the clarification is 'use' as also illustrative and inclusive descriptions of tangible and intangible assets. Similarly, clause (d) deals with the " provision of services, including provision of market research, market development, marketing management, administration, technical service, repairs, design, consultation, agency, scientific research, legal or accounting service" which are anyway covered in "provision

ADANI ENTERPRISES LTD.,AHMEDABAD vs. THE ADDL. CIT,RANGE-1, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 2305/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 14ASection 3

property'. xix. The only additional expression in the clarification is 'use' as also illustrative and inclusive descriptions of tangible and intangible assets. Similarly, clause (d) deals with the " provision of services, including provision of market research, market development, marketing management, administration, technical service, repairs, design, consultation, agency, scientific research, legal or accounting service" which are anyway covered in "provision

THE DCIT, CIRCLE-1,, AHMEDABAD vs. ADANI ENTERPRISES LTD.,, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 1918/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2008-09
Section 143(3)Section 14ASection 3

property'. xix. The only additional expression in the clarification is 'use' as also illustrative and inclusive descriptions of tangible and intangible assets. Similarly, clause (d) deals with the " provision of services, including provision of market research, market development, marketing management, administration, technical service, repairs, design, consultation, agency, scientific research, legal or accounting service" which are anyway covered in "provision

THE ADDL. CIT, RANGE-1,, AHMEDABAD vs. M/S. ADANI ENTERPRISES LTD.,, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 2531/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 14ASection 3

property'. xix. The only additional expression in the clarification is 'use' as also illustrative and inclusive descriptions of tangible and intangible assets. Similarly, clause (d) deals with the " provision of services, including provision of market research, market development, marketing management, administration, technical service, repairs, design, consultation, agency, scientific research, legal or accounting service" which are anyway covered in "provision

M/S. PRATHAM DEVELOPERS,,VADODARA vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2),, BARODA

ITA 3086/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2010-11
For Appellant: Shri Milind Mehta, A.RFor Respondent: Shri H.V. Gurjar, CIT-D.R
Section 143(2)Section 801Section 80I

iii) are inter- connected against the decision of ld. CIT(A) allowing deduction u/s. 80IB(10) of the act, therefore, for the sake of convenience these grounds of appeals are adjudicated together. ITA No. 2000/Ahd2014, Ground no. 1 of ITA No. 2192/Ahd/2015 assessment year 2010-11, Ground No. 1 of ITA No. 2769/Ahd/2015, assessment year 2012-13 I.T.A Nos.2000/Ahd/2014

THE ACIT, CIRCLE-2(2),, BARODA vs. M/S. PRATHAM DEVELOPERS, BARODA

ITA 2000/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2010-11
For Appellant: Shri Milind Mehta, A.RFor Respondent: Shri H.V. Gurjar, CIT-D.R
Section 143(2)Section 801Section 80I

iii) are inter- connected against the decision of ld. CIT(A) allowing deduction u/s. 80IB(10) of the act, therefore, for the sake of convenience these grounds of appeals are adjudicated together. ITA No. 2000/Ahd2014, Ground no. 1 of ITA No. 2192/Ahd/2015 assessment year 2010-11, Ground No. 1 of ITA No. 2769/Ahd/2015, assessment year 2012-13 I.T.A Nos.2000/Ahd/2014