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2 results for “house property”+ Section 293clear

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Delhi116Mumbai75Bangalore71Jaipur58Raipur33Chandigarh16Patna16Indore16Ahmedabad14Chennai13Pune8Lucknow6Hyderabad6Kolkata5Surat5Agra4Rajkot4Visakhapatnam2SC2Amritsar2Jabalpur1Nagpur1

Key Topics

Section 35A20Section 143(3)6Section 2502Section 1482House Property2Deduction2Set Off of Losses2

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

house property and denied the deduction claim under section 35AD(8)(c)(ii) of the Act. To my understanding, the term "specified business" means to include "setting up and operating a warehousing facility for storage of agricultural produce". Section 35AD(1) of the Act, postulates the allowability of deduction in respect of expenditure of capital nature incurred wholly and exclusively

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

house property and denied the deduction claim under section 35AD(8)(c)(ii) of the Act. To my understanding, the term "specified business" means to include "setting up and operating a warehousing facility for storage of agricultural produce". Section 35AD(1) of the Act, postulates the allowability of deduction in respect of expenditure of capital nature incurred wholly and exclusively