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1,220 results for “house property”+ Section 6(1)(c)clear

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Key Topics

Section 153A67Section 143(3)65Addition to Income61Section 13231Section 201(1)27Section 10A25Section 153C24Section 6824Deduction23

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

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

Showing 1–20 of 1,220 · Page 1 of 61

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Section 54F21
TDS18
House Property18

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 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

ASSISTANT COMMISSIONER OF INCOME TAX, BENGALURU vs. CMR JNANADHARA TRUST, BENGALURU

In the result, the appeal filed by the revenue is hereby dismissed

ITA 290/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Dec 2024AY 2017-18

Bench: Shri George George K & Shri Waseem Ahmed

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri D.K Mishra, CIT (DR)
Section 1Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)

6 of 23 be limited to the extent of excessive payments made to the specified entities. Furthermore, the learned CIT(A) deleted the addition/disallowance made by the Assessing Officer (AO), concluding that the payments made to the specified persons were neither excessive nor in violation of Section 13(1)(c) of the Act. The relevant observations of the learned

ASSISTANT COMMISSIONER OF INCOME TAX, BENGALURU vs. CMR JNANADHARA TRUST, BENGALURU

In the result, the appeal filed by the revenue is hereby dismissed

ITA 291/BANG/2024[2018-19]Status: DisposedITAT Bangalore03 Dec 2024AY 2018-19

Bench: Shri George George K & Shri Waseem Ahmed

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri D.K Mishra, CIT (DR)
Section 1Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)

6 of 23 be limited to the extent of excessive payments made to the specified entities. Furthermore, the learned CIT(A) deleted the addition/disallowance made by the Assessing Officer (AO), concluding that the payments made to the specified persons were neither excessive nor in violation of Section 13(1)(c) of the Act. The relevant observations of the learned

YASH VARDHAN ARYA,BANGALORE vs. THE INCOME TAX OFFICER, (INTERNATIONAL TAXATION) WARD-1(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 203/BANG/2022[2016-17]Status: DisposedITAT Bangalore17 Jun 2022AY 2016-17

Bench: Shri George George K

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel
Section 23Section 23(1)(a)Section 271(1)(c)

house property as provided in section 23(1)(c) of the Act. We, therefore, set aside the order of the learned CIT(A) and the grounds of appeal Nos.5, 6

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1213/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 Jul 2021AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

section 6(1)(c) would not apply and rejected the assessee’s submission that the Act permitted dual employment i.e., employment in India as well as outside India. The AO relied on K. Sambasiva Rao v. ITO [2014] 62 SOT 167 (Hyd) and Second ITO v. K.Y. Patel [1990] 33 ITD 714. As per the AO, the assessee

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1217/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

section 6(1)(c) would not apply and rejected the assessee’s submission that the Act permitted dual employment i.e., employment in India as well as outside India. The AO relied on K. Sambasiva Rao v. ITO [2014] 62 SOT 167 (Hyd) and Second ITO v. K.Y. Patel [1990] 33 ITD 714. As per the AO, the assessee

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1216/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

section 6(1)(c) would not apply and rejected the assessee’s submission that the Act permitted dual employment i.e., employment in India as well as outside India. The AO relied on K. Sambasiva Rao v. ITO [2014] 62 SOT 167 (Hyd) and Second ITO v. K.Y. Patel [1990] 33 ITD 714. As per the AO, the assessee

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1211/BANG/2019[2009-10]Status: DisposedITAT Bangalore30 Jul 2021AY 2009-10

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

section 6(1)(c) would not apply and rejected the assessee’s submission that the Act permitted dual employment i.e., employment in India as well as outside India. The AO relied on K. Sambasiva Rao v. ITO [2014] 62 SOT 167 (Hyd) and Second ITO v. K.Y. Patel [1990] 33 ITD 714. As per the AO, the assessee

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1214/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Jul 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

section 6(1)(c) would not apply and rejected the assessee’s submission that the Act permitted dual employment i.e., employment in India as well as outside India. The AO relied on K. Sambasiva Rao v. ITO [2014] 62 SOT 167 (Hyd) and Second ITO v. K.Y. Patel [1990] 33 ITD 714. As per the AO, the assessee

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1215/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

section 6(1)(c) would not apply and rejected the assessee’s submission that the Act permitted dual employment i.e., employment in India as well as outside India. The AO relied on K. Sambasiva Rao v. ITO [2014] 62 SOT 167 (Hyd) and Second ITO v. K.Y. Patel [1990] 33 ITD 714. As per the AO, the assessee

SHRI. JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1212/BANG/2019[2010-11]Status: DisposedITAT Bangalore30 Jul 2021AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

section 6(1)(c) would not apply and rejected the assessee’s submission that the Act permitted dual employment i.e., employment in India as well as outside India. The AO relied on K. Sambasiva Rao v. ITO [2014] 62 SOT 167 (Hyd) and Second ITO v. K.Y. Patel [1990] 33 ITD 714. As per the AO, the assessee

S.M. CHANDRASHEKAR,BANGALORE vs. ITO, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1060/BANG/2016[2008-09]Status: DisposedITAT Bangalore31 Aug 2016AY 2008-09

Bench: Shri Vijay Pal Rao

For Appellant: Shri S. Ramasubramanian, C.AFor Respondent: Dr.K. Shankar Prasad, JCIT (D.R)
Section 23(1)(c)Section 50C

house property as provided in section 23(1)(c) of the Act. We, therefore, set aside the order of the learned CIT(A) and the grounds of appeal Nos.5, 6

SHRI. MUNINAGA REDDY,BANGALORE vs. ACIT, BANGALORE

In the result, the assessee's appeal for A

ITA 859/BANG/2012[2006-07]Status: DisposedITAT Bangalore12 Jan 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri P. Dinesh, AdvocateFor Respondent: Dr. P.K. Srihari, Addl. CIT
Section 143(3)Section 271(1)Section 271(1)(c)Section 54BSection 80C

property. Thus, there was no concealment or furnishing of inaccurate particulars and consequently levy of penalty under section 271(1)( c ) of the Act was uncalled for. 6. On the facts and in the circumstances of the case, the learned CIT (Appeals) ought to have appreciated that the appellant had claimed interest on repayment of housing

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

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) Revenue by: Shri Sumer Singh Meena, CIT-DR Assessee by: Shri Narendra Sharma, Advocate Date of hearing: 31/05/2022 Date of pronouncement: 16/08/2022 O R D E R Per: L.P. Sahu, A.M. This

ACIT, MANGALORE vs. SRI. J. KRISHNA PALEMAR, MANGALORE

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

ITA 712/BANG/2014[2011-12]Status: DisposedITAT Bangalore24 Apr 2018AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Arun Kumar Garodiaassessment Year :2011-12

For Appellant: Shri C.H. Sundar Rao, CIT (DR-I)For Respondent: Smt. Sheetal Borkar, Advocate
Section 54F

c,e) are owned by the assessee and part of fixed asset schedule of the Balance Sheet and residential in nature. The assessee might be using these properties for different purposes but it does not make the properties as non residential. (7) Based on the facts and circumstances of the case, the Ld.CIT(A) has failed to appreciate that

AMANDA JOY PURAVANKARA ,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, appeal of the assessee is allowed

ITA 109/BANG/2024[2015-16]Status: DisposedITAT Bangalore10 Apr 2024AY 2015-16

Bench: Shri George George K. & Shri Chandra Poojariassessment Year: 2015-16

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue
Section 143(3)Section 23(1)(c)Section 234CSection 250

house property as provided in section 23(1)(c) of the Act. We, therefore, set aside the order of the learned CIT(A) and the grounds of appeal Nos.5, 6

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA 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 564/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)

1 House Rent Name, address and Allowance permanent account number of the landlord/landlords where the aggregate rent paid during the previous year exceeds rupees one lakh 2 Leave travel Evidence of expenditure. concession or assistance 3 Deduction of interest Name, address and under the head permanent account number "Income from house of the lender. property". 4 Deduction under Evidence