THE SATURDAY CLUB LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 3

The appeals are disposed of

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE BISWAROOP CHOWDHURY

house property”. Section 23 (2) clarifies that where the property consists of a house or part

THE SATURDAY CLUB LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA -3

The appeals are disposed of

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE BISWAROOP CHOWDHURY

house property”. Section 23 (2) clarifies that where the property consists of a house or part

PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-2 vs. M/S. EXPERT JEWELLERS PVT LTD

The appeals are disposed of

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

house property”. Section 23 (2) clarifies that where the property consists of a house or part

COMMISSIONER OF INCOME TAX , KOL - III, KOL vs. M/S. MEENAKSHI TEA CO. LTD

Appeal is dismissed”

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

house property’ respectively, though it has incurred a loss of Rs.54,83,881/- chargeable under head ‘capital gains

PRINCIPAL COMMSSIONER OF INCOME TAX KOL 2 KOLKATA vs. INDIAN BANK

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

Bench: :

house property income of Rs.1,64,02,078/- where the annual value of the property was determined

PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-4, KOLKATA vs. PAHARPUR PRAGNYA TECH PARK PVT. LTD.

Accordingly, the appeal filed by the revenue is dismissed and the

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

house property” as assessed by the assessing officer ? We have heard Mr. Tilak Mitra, learned senior standing counsel

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. ARUNAVA BHATTACHARJEE

Bench: : The Hon’Ble Chief Justice T.S. Sivagnanam

house property and the same is violating the provisions as laid down under Section 54 of the Act”. We have

PRINCIPAL COMMISSIONER OF INCOME TAX - 3, vs. OBEROI HOTELS PRIVATE LTD.

Appeal stands dismissed as withdrawn

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

house property in question by rejecting expected rent and accepting the actual rent receipt claimed by the assessee

PRINCIPAL COMMISSIONER OF INCOME TAX-I, KOLKATA vs. SMT. SHIKHA ROY

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

house property and long-term capital gains (LTCG) on sale of tenancy right and interest from fixed deposits

COMMISSIONER OF INCOME TAX, KOLKATA -2, KOLKATA vs. KALYANPUR CEMENTS LTD.

The appeal stands disposed of accordingly

Bench: : The Hon’Ble Justice T.S. Sivagnanam

house property and income from other sources? We have heard Mr. S. N. Dutta, learned standing counsel for the appellant/Revenue

PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. SMT SIKHA BAGARIA

The appeal is allowed and

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

house hold articles and cloths which are her absolute properties and when she was leading her nuptial life

PRINCIPAL COMMISSIONER OF INCOME TAX -4 , KOLKATA vs. M/S. SHELTER PROJECT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

property was handed over by the assessee to a company engaged in development of housing projects wholly owned

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House

PRINCIPAL COMMISSIONER OF INCOME TAX -5,KOLKATA vs. SWATI BAJAJ

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Properties Limited Versus Goman Agro Farms Private Limited 42. Mr. Bagaria also referred to the decision of the House