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4 results for “house property”+ Section 35Aclear

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Delhi28Mumbai16Chennai6Pune5Karnataka5Ahmedabad4Hyderabad2Bangalore2Cuttack2Rajkot1Cochin1Jaipur1Chandigarh1

Key Topics

Section 144C(2)3Section 143(3)3Section 292B2House Property2Transfer Pricing2

JAVITH ANVER BASHA,BANGALORE vs. THE ACIT, CIRCLE-INTL. TAXN., VADODARA

In the result, the matter is restored to the file of DRP for carrying out the above directions

ITA 1406/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad28 Nov 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri B. Chhataraj, A.RFor Respondent: Shri Prithviraj Meena, CIT DR
Section 144C(2)Section 147

35A duly filled, through email on 09-04-2024 which was within the time limit allowed under the law. 3. The Ld. DRP 2 failed to notice that the objections sent by him through email was followed by sending hard copied through courier which was delivered two days late because of the holidays in between due to Eid-Ul-Fitar

PRABODH MOHANLAL SHAH,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE INTL. TAXATION, VADODARA

In the result, the appeal filed by the Assessee is hereby allowed for statistical purpose

ITA 331/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad18 Oct 2024AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 144C(1)Section 288Section 292BSection 54

section 144C(1) of the Income Tax Act, 1961 relating to the Asst. Year 2018-19. I.T.A No. 331/Ahd/2022 A.Y. 2018-19 Page No 2 Prabodh Mohanlal Shah vs. ACIT 2. Brief facts of the case is that the assessee is a Non Resident Indian residing in United States of America has shown Long Term Capital Gain of Rs.56

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 954/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2012-13
Section 143(3)

Section 90(2), where there is a DTAA between India and any country outside India, the more favourable of the two provisions, viz., under the DTAA or under the I.T. Act, are to be applied in case of the assessee. However, in my view, the point as to whether the payments are in the nature of fees for technical services

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 213/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2013-14
Section 143(3)

Section 90(2), where there is a DTAA between India and any country outside India, the more favourable of the two provisions, viz., under the DTAA or under the I.T. Act, are to be applied in case of the assessee. However, in my view, the point as to whether the payments are in the nature of fees for technical services