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9 results for “house property”+ Section 13(1)(ia)clear

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Key Topics

Section 4022Section 143(3)9Addition to Income9Section 250(6)8Deduction8TDS8Section 14A(3)7Section 367Depreciation7Disallowance

THE JAMMU AND KASHMIR BANK LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU

In the result, the ground No

ITA 330/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges: “The A.O. has disallowed a sum of Rs. 552429/- u/s 40(a)(ia) of the Income Tax Act,1961 for non-deduction of tax u/s 194J of the Income Tax Act,1961 on MICR charges paid in respect of Clearing

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

7
Section 80I4
Section 1942

In the result, the ground No

ITA 319/ASR/2018[2014-15]Status: DisposedITAT Amritsar26 Sept 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges: “The A.O. has disallowed a sum of Rs. 552429/- u/s 40(a)(ia) of the Income Tax Act,1961 for non-deduction of tax u/s 194J of the Income Tax Act,1961 on MICR charges paid in respect of Clearing

ASSISTANT COMMISIONER OF INCOME TAX , CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 320/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges: “The A.O. has disallowed a sum of Rs. 552429/- u/s 40(a)(ia) of the Income Tax Act,1961 for non-deduction of tax u/s 194J of the Income Tax Act,1961 on MICR charges paid in respect of Clearing

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 296/ASR/2014[2005-06]Status: DisposedITAT Amritsar26 Sept 2022AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges: “The A.O. has disallowed a sum of Rs. 552429/- u/s 40(a)(ia) of the Income Tax Act,1961 for non-deduction of tax u/s 194J of the Income Tax Act,1961 on MICR charges paid in respect of Clearing

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 297/ASR/2014[2006-07]Status: DisposedITAT Amritsar26 Sept 2022AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges: “The A.O. has disallowed a sum of Rs. 552429/- u/s 40(a)(ia) of the Income Tax Act,1961 for non-deduction of tax u/s 194J of the Income Tax Act,1961 on MICR charges paid in respect of Clearing

ASSISTANT COMMISSIONER OF INCOME -TAX , CIRCLE -1,, JAMMU vs. THE JAMMU & KASHMIR BANK LTD.,, SRINAGAR

In the result, the ground No

ITA 637/ASR/2017[2012-13]Status: DisposedITAT Amritsar26 Sept 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges: “The A.O. has disallowed a sum of Rs. 552429/- u/s 40(a)(ia) of the Income Tax Act,1961 for non-deduction of tax u/s 194J of the Income Tax Act,1961 on MICR charges paid in respect of Clearing

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU, SRINAGAR vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 790/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

1. Disallowance u/s 40(a) (ia) of the Income Tax Act,1961amounting to Rs.552429/- in respect of Clearing House charges: “The A.O. has disallowed a sum of Rs. 552429/- u/s 40(a)(ia) of the Income Tax Act,1961 for non-deduction of tax u/s 194J of the Income Tax Act,1961 on MICR charges paid in respect of Clearing

SHRI SUBASH GUPTA,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

In the result, the appeal of the assessee is allowed

ITA 671/ASR/2024[2018-19]Status: DisposedITAT Amritsar25 Nov 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Joginder Singh, C. A
Section 115BSection 143(3)Section 194Section 250Section 69

house property and other source income by way of bank interest. Apart from above the assessee is engaged in the business of purchase and sales of immovable properties and investment in immovable property are held as stock in trade and reflected in audited balance sheet and income tax returns year to year. 4. Return of income filed in regular course

THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA

In the result, the appeal of the revenue in Ground nos

ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14

Section 143(3)Section 250(6)Section 40Section 80I

property, cannot be satisfactorily explained by the assessee, it is open to the revenue to hold that it is the income of the assessee and no further burden lies on the revenue to show that the income is from any particular source. 5. Whether the Ld. CIT(A) was right in fact in deleting the addition of Rsl6