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2 results for “house property”+ Section 21clear

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Key Topics

Section 115

THE COMMISSIONER OF INCOME TAX, HYD vs. CARGO HANDLING PRIVATE WORKERS POOL, VISAKHAPATNAM

Accordingly, the I.T.T.A. is dismissed

ITTA/14/2017HC Andhra Pradesh15 Sept 2022

Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO

Section 11Section 11(5)Section 13(1)(c)Section 143(1)Section 147Section 148Section 260

21 assured and the element of risk is minimal. In Nawn Estates (P.) Ltd. v. CIT [1977] 106 ITR 45 (SC), in the context of considering the connotation of the expression "investment" in section 23A and whether "investments" in section 23A can be stretched to house property

THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

Sections 94 (3) & (4) of the Reorganisation Act, 2014 foisted an obligation on the Central Government to provide special financial support for the creation of essential facilities in the new capital of the successor State of Andhra Pradesh including the Raj Bhawan, High Court, Government Secretariat, Legislative CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 16 Assembly