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2 results for “house property”+ Section 4Aclear

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Key Topics

Section 43B4Section 4A2

M/S. V2 RETAIL LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, KOLKATA

The appeal is Allowed to

ITA/30/2021HC Calcutta02 Jul 2024

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 43BSection 4A

Housing Finance is sufficient to bring them within the ambit of the definition of "Public Authority as defined in Section 2(h) of the Right to Information Act. 2005.” In view of above we find that the interest expenses claimed by the assessee to the LIC Mutual Fünd are covered under the provisions of section 43B of the Act. Accordingly

COMMISSIONER OF INCOME TAX CENTRAL -II, KOLKATA vs. ASHOK KUMAR PODDAR

ITA/543/2008HC Calcutta19 Oct 2023

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

Section 132
Section 260A

property and as such the additions made by the assessing officer treating on the ground of there being undisclosed income of the assessee were not justified. While doing so 11 the Tribunal glossed over the facts that the CIT(A) had reached such a surprising finding after disbelieving the assessee’s. Contentions as would be evident from pages