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10 results for “house property”+ Section 194C(7)clear

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Mumbai125Bangalore109Delhi87Ahmedabad40Kolkata36Chennai29Cochin22Karnataka22Raipur21Hyderabad16Rajkot13Indore13Jaipur11Cuttack10Amritsar10Nagpur9Chandigarh6Kerala5Lucknow5Surat4Pune3SC2Rajasthan1Patna1Telangana1

Key Topics

Section 4021Addition to Income9Section 250(6)7Section 143(3)7Section 14A(3)7Section 367Deduction7Depreciation7TDS7Disallowance

M/S. JAMMU DEVELOPMENT AUTHORITY,,JAMMU ( J&K) vs. THE DEPUTY COMMISSIONER OF INCOME TAX, JAMMU

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the department is dismissed

ITA 498/ASR/2013[2005-06]Status: DisposedITAT Amritsar20 Mar 2019AY 2005-06

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 498/Asr./2013 : Asstt. Year : 2005-06 Jammu Development Authority, Vs Dy. Commissioner Of Income Vikas Bhawan, Rail Head Tax, Circle-I, Complex, Jammu, J & K Jammu (Appellant) (Respondent) Pan No. Aadfj7335A Ita No. 494/Asr./2013 : Asstt. Year : 2005-06 Dy. Commissioner Of Income Vs Jammu Development Authority, Tax, Circle-I, Vikas Bhawan, Rail Head Jammu Complex, Jammu, J & K (Appellant) (Respondent) Pan No. Aabcp1720E Assessee By : Shri. R. K. Gupta, Ca & Shri. Vasu Gupta, Ca Revenue By : Shri. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 22.03.2019 Order Per N. S. Saini: These Are The Cross Appeals Filed By The Assessee & Revenue Against The Order Of Commissioner Of Income Tax (Appeals) Dated 06.05.2013, Jammu.

For Appellant: Shri. R. K. Gupta, CA &For Respondent: Shri. M. P. Singh, CIT DR

7. Sale proceeds of all lands mentioned at para 6 above shall be credited to the account of respective Dev. Authorities. 8. Dy. Commissioner concerned shall be competent to execute necessary documents of transfer. By order of the Government of Jammu and Kashmir. (I.D. Gupta ) Spl. Secretary to Govt. Revenue department. NO. REV(NDJ)72/27 Dated:02.02.1973 It is clear

7
Section 2633

THE DEPUTY COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. JAMMU DEVELPMENT AUTHORITY,, JAMMU

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the department is dismissed

ITA 494/ASR/2013[2005-06]Status: DisposedITAT Amritsar20 Mar 2019AY 2005-06

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 498/Asr./2013 : Asstt. Year : 2005-06 Jammu Development Authority, Vs Dy. Commissioner Of Income Vikas Bhawan, Rail Head Tax, Circle-I, Complex, Jammu, J & K Jammu (Appellant) (Respondent) Pan No. Aadfj7335A Ita No. 494/Asr./2013 : Asstt. Year : 2005-06 Dy. Commissioner Of Income Vs Jammu Development Authority, Tax, Circle-I, Vikas Bhawan, Rail Head Jammu Complex, Jammu, J & K (Appellant) (Respondent) Pan No. Aabcp1720E Assessee By : Shri. R. K. Gupta, Ca & Shri. Vasu Gupta, Ca Revenue By : Shri. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 22.03.2019 Order Per N. S. Saini: These Are The Cross Appeals Filed By The Assessee & Revenue Against The Order Of Commissioner Of Income Tax (Appeals) Dated 06.05.2013, Jammu.

For Appellant: Shri. R. K. Gupta, CA &For Respondent: Shri. M. P. Singh, CIT DR

7. Sale proceeds of all lands mentioned at para 6 above shall be credited to the account of respective Dev. Authorities. 8. Dy. Commissioner concerned shall be competent to execute necessary documents of transfer. By order of the Government of Jammu and Kashmir. (I.D. Gupta ) Spl. Secretary to Govt. Revenue department. NO. REV(NDJ)72/27 Dated:02.02.1973 It is clear

SH. GURJINDER SINGH,AMRITSAR vs. PR. COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee is allowed

ITA 185/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 Mar 2023AY 2014-15

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Smt. Balwinder Kaur, CIT DR
Section 194CSection 263

7. The PCIT has clearly erred in invoking the provisions of section 263 in the face of the fact that the assessment had been made by the AO after discussion with him.” 2. The Ld. PCIT hold the assessment order dated 30.12.2016 passed under section 143(3) of the Income Tax Act, 1961 as erroneous

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

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted