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2 results for “house property”+ Section 45clear

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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

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

45. [2002] EWCA Civ 690, [2002] W.L.R. 2601 at 2607, para. 18, C.A. (England & Wales) 46. (2016) 6 Supreme Court Cases 766 47. 170 C.L.R. 394 48. (1988) 4 SCC 669 49. (1992) 4 SCC 477] 50. (1993) 1. S.C.C