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679 results for “house property”+ Section 56(1)clear

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Delhi1,831Mumbai1,615Bangalore679Karnataka590Jaipur357Ahmedabad345Chennai334Hyderabad315Kolkata251Chandigarh216Pune181Cochin164Indore150Surat108Visakhapatnam86Telangana86Raipur64Lucknow58Amritsar57Calcutta56Nagpur42SC41Rajkot37Cuttack30Agra28Guwahati26Jodhpur20Patna15Varanasi14Rajasthan7Kerala7Allahabad5Orissa3Ranchi3Dehradun3Jabalpur2Gauhati1Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Addition to Income57Section 143(3)53Section 153A52Section 153C48Section 10A45Section 201(1)27Section 4024Disallowance24Section 1023

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

ITA 2400/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Aug 2022AY 2012-13

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)

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 2

House property Rs.3,48,933 Income from Business Rs.3,12,000 Add: Income from Other sources Rs.5,35,221 Add: Unexplained cash credits in bank accounts Rs.1,12,02,680 Add: Unexplained capital accretion Rs.2,50,00,000 Rs.3,67,37,901 Rs.3,73,98,834 Gross total income 4. Aggrieved by the order of the AO the assessee filed

Showing 1–20 of 679 · Page 1 of 34

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Section 13220
Deduction20
Transfer Pricing15

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 496/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing and Plantation Corporation (supra); in our view the issue regarding penalty u/s 27l(l)(c) of IT Act disputed in the appeals before us is covered in favour of the assessee by the aforesaid orders; and, therefore, we hold that the IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 497/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing and Plantation Corporation (supra); in our view the issue regarding penalty u/s 27l(l)(c) of IT Act disputed in the appeals before us is covered in favour of the assessee by the aforesaid orders; and, therefore, we hold that the IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 544/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing and Plantation Corporation (supra); in our view the issue regarding penalty u/s 27l(l)(c) of IT Act disputed in the appeals before us is covered in favour of the assessee by the aforesaid orders; and, therefore, we hold that the IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 499/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing and Plantation Corporation (supra); in our view the issue regarding penalty u/s 27l(l)(c) of IT Act disputed in the appeals before us is covered in favour of the assessee by the aforesaid orders; and, therefore, we hold that the IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page

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-

ITA 527/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 523/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 526/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 531/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 508/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 540/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 528/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 520/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 516/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 512/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 522/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 532/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 524/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 514/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1

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-

ITA 518/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

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

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J# TDS Interest u/ s TDS Interest u/ s deductible 201(1A) deductible 201(1A) 2,09,703 - - 201 1