SHRI. KOLA VENKAT RAMA NAIDU,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS) - 6, BANGALORE

In the result, the appeal of the assessee is partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

3. Facts of the case are that the assessee is deriving income from business, house property and other sources filed return of income electronically for the assessment year 2010-11 on 13.10.2010 declaring income of Rs.54,34,810/-. A survey u/s 133A of the Income-tax Act,1961 ['the Act' for short] was conducted on 2.3.2015 at the business premises

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

house, building or premises or\nof his person, with the object of discovering some material which would furnish\nevidence of guilt for some offence with which he is charged. It implies a prying\ninto hidden places for that which is concealed. When once the search starts it\ncan go on continuously day or night, rain, or shine. There

DCIT CIRCLE-3(1)91), BENGALURU vs. G CORP PRIVATE LIMITED, BANGALORE

In the result is filed by the learned assessing officer is allowed

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2014-15

house property of ₹ 100,251,681/–. In the original assessment order, notice under section 143 (2) of the act was undisputedly issued. The DCIT V G Corp P Ltd AY 14-15 Page 9 of 14 xx. He once again referred to in sub section 143 (2), 143 (3

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeal filed by the Revenue is allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuthe Dy. Commissioner Of Vs Shri C. Gangadhara Murthy Income-Tax, No. 322, 3Rd A Corss, 2Nd Block Circle - 6(2)(1) 3Rd Stage, Basaveshwaranagar Bangalore . Bangalore 560079. Pan – Agipg 2668 N (Appellant) (Respondent)

House Business Other declared declared declared Property Sources 2012-13 3,48,933 3,12,000 5,35,221 11,96,154 10,96,150 9,00,000 2. The manual copy of the return of income filed is incorrect as the assessee was required to file e-return. The manual copy of the return filed is filed

M/S CESSNA GARDEN DEVELOPERS PVT.LTD,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Arun Kumar Garodia & Shri Lalit Kumarassessment Year : 2010-11

3) for A.y.2009-10 was also concluded treating the rental income received under Income from house property and not business income. If your goodself still propose to bring the income offered under house property as business income, depreciation on the said asset should also be allowed. This is explicitly made clear by Explanation 5 to Section

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence of investment or Chapter VI-A. expenditure It was submitted by the Ld.Counsel that even after insertion of clause (2D) to section

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence of investment or Chapter VI-A. expenditure It was submitted by the Ld.Counsel that even after insertion of clause (2D) to section

M/S. LIFE INSURANCE CORPORATION OF INDIA ,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence of investment or Chapter VI-A. expenditure It was submitted by the Ld.Counsel that even after insertion of clause (2D) to section

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence of investment or Chapter VI-A. expenditure It was submitted by the Ld.Counsel that even after insertion of clause (2D) to section

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence of investment or Chapter VI-A. expenditure It was submitted by the Ld.Counsel that even after insertion of clause (2D) to section

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence of investment or Chapter VI-A. expenditure It was submitted by the Ld.Counsel that even after insertion of clause (2D) to section

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence of investment or Chapter VI-A. expenditure It was submitted by the Ld.Counsel that even after insertion of clause (2D) to section

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence of investment or Chapter VI-A. expenditure It was submitted by the Ld.Counsel that even after insertion of clause (2D) to section

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence of investment or Chapter VI-A. expenditure It was submitted by the Ld.Counsel that even after insertion of clause (2D) to section

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence of investment or Chapter VI-A. expenditure It was submitted by the Ld.Counsel that even after insertion of clause (2D) to section

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence of investment or Chapter VI-A. expenditure It was submitted by the Ld.Counsel that even after insertion of clause (2D) to section

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence of investment or Chapter VI-A. expenditure It was submitted by the Ld.Counsel that even after insertion of clause (2D) to section

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence of investment or Chapter VI-A. expenditure It was submitted by the Ld.Counsel that even after insertion of clause (2D) to section