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16 results for “house property”+ Section 273Bclear

Sorted by relevance

Bangalore44Mumbai21Karnataka21Ahmedabad16Jaipur12Hyderabad9Delhi9Chennai8Amritsar6Pune4Cuttack2Guwahati2Cochin2Kolkata2Surat2Rajkot1SC1Varanasi1Nagpur1

Key Topics

Section 14A18Addition to Income16Section 27I12Section 271D11Section 26(1)(iii)9Depreciation9TDS9Disallowance9Penalty7Section 144

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

ITA 1785/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2009-10

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

house property income, when the assessee claimed expenses relevant to leased out property as business expenditure as pointed out by the AO in the order, which resulted in double deduction. 3. The CIT(A) has erred in law and on facts in deleting the disallowance of interest expenses to the extent of Rs.51,10,672/- despite the fact that

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

ITA 1871/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2009-10

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14A
6
Section 576
Section 686
Section 26(1)(iii)

house property income, when the assessee claimed expenses relevant to leased out property as business expenditure as pointed out by the AO in the order, which resulted in double deduction. 3. The CIT(A) has erred in law and on facts in deleting the disallowance of interest expenses to the extent of Rs.51,10,672/- despite the fact that

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

ITA 2578/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2010-11

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

house property income, when the assessee claimed expenses relevant to leased out property as business expenditure as pointed out by the AO in the order, which resulted in double deduction. 3. The CIT(A) has erred in law and on facts in deleting the disallowance of interest expenses to the extent of Rs.51,10,672/- despite the fact that

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD) RANGE-1,, AHMEDABAD

ITA 2652/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2010-11

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

house property income, when the assessee claimed expenses relevant to leased out property as business expenditure as pointed out by the AO in the order, which resulted in double deduction. 3. The CIT(A) has erred in law and on facts in deleting the disallowance of interest expenses to the extent of Rs.51,10,672/- despite the fact that

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

ITA 1129/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2008-09

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

house property income, when the assessee claimed expenses relevant to leased out property as business expenditure as pointed out by the AO in the order, which resulted in double deduction. 3. The CIT(A) has erred in law and on facts in deleting the disallowance of interest expenses to the extent of Rs.51,10,672/- despite the fact that

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

ITA 821/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2008-09

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

house property income, when the assessee claimed expenses relevant to leased out property as business expenditure as pointed out by the AO in the order, which resulted in double deduction. 3. The CIT(A) has erred in law and on facts in deleting the disallowance of interest expenses to the extent of Rs.51,10,672/- despite the fact that

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT. LTD.,, AHMEDABAD

ITA 1358/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2010-11

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

house property income, when the assessee claimed expenses relevant to leased out property as business expenditure as pointed out by the AO in the order, which resulted in double deduction. 3. The CIT(A) has erred in law and on facts in deleting the disallowance of interest expenses to the extent of Rs.51,10,672/- despite the fact that

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

ITA 2406/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2014-15

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

house property income, when the assessee claimed expenses relevant to leased out property as business expenditure as pointed out by the AO in the order, which resulted in double deduction. 3. The CIT(A) has erred in law and on facts in deleting the disallowance of interest expenses to the extent of Rs.51,10,672/- despite the fact that

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

ITA 2408/AHD/2017[2015-16]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2015-16

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

house property income, when the assessee claimed expenses relevant to leased out property as business expenditure as pointed out by the AO in the order, which resulted in double deduction. 3. The CIT(A) has erred in law and on facts in deleting the disallowance of interest expenses to the extent of Rs.51,10,672/- despite the fact that

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2772/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

house property. Accordingly, the ld. CIT(A) dismissed the ground of appeal of the assessee. 20. Before us, ld. counsel for the assessee appeared and argued that for both the assessment years 2003-04 and 2004-05, the facts and issues for consideration are similar. Since the facts in both the years are identical the observations and ratio

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1032/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2004-05
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

house property. Accordingly, the ld. CIT(A) dismissed the ground of appeal of the assessee. 20. Before us, ld. counsel for the assessee appeared and argued that for both the assessment years 2003-04 and 2004-05, the facts and issues for consideration are similar. Since the facts in both the years are identical the observations and ratio

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2771/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

house property. Accordingly, the ld. CIT(A) dismissed the ground of appeal of the assessee. 20. Before us, ld. counsel for the assessee appeared and argued that for both the assessment years 2003-04 and 2004-05, the facts and issues for consideration are similar. Since the facts in both the years are identical the observations and ratio

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1029/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

house property. Accordingly, the ld. CIT(A) dismissed the ground of appeal of the assessee. 20. Before us, ld. counsel for the assessee appeared and argued that for both the assessment years 2003-04 and 2004-05, the facts and issues for consideration are similar. Since the facts in both the years are identical the observations and ratio

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1030/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

house property. Accordingly, the ld. CIT(A) dismissed the ground of appeal of the assessee. 20. Before us, ld. counsel for the assessee appeared and argued that for both the assessment years 2003-04 and 2004-05, the facts and issues for consideration are similar. Since the facts in both the years are identical the observations and ratio

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1031/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2004-05
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

house property. Accordingly, the ld. CIT(A) dismissed the ground of appeal of the assessee. 20. Before us, ld. counsel for the assessee appeared and argued that for both the assessment years 2003-04 and 2004-05, the facts and issues for consideration are similar. Since the facts in both the years are identical the observations and ratio

M/S. MADHUVAN CORPORATION,VADODARA vs. THE ADDL. CIT, CENTRAL RANGE, VADODARA

Appeal of the assessee is allowed

ITA 1072/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2016-17
For Appellant: Ms. Urvashi Shodhan, AdvocateFor Respondent: Shri N. J. Vyas, Sr. D.R
Section 132Section 143(3)Section 250(6)Section 269SSection 271D

property, whether or not the transfer takes place or not will be hit by section 269SS only after 01.06.2015. In case of the assessee the amount of cash received from the members starting from 01.06.2015 comes to Rs 16,00,000/-. 7. In view of the above, it is clear that the assessee has received unaccounted receipt amounting