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257 results for “house property”+ Section 17(2)(iii)clear

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Delhi2,345Mumbai2,176Bangalore859Karnataka678Chennai487Jaipur439Ahmedabad401Hyderabad398Kolkata347Chandigarh257Surat221Pune217Indore205Cochin171Visakhapatnam136Telangana124Amritsar107Rajkot100Raipur87Lucknow68Calcutta61Nagpur59SC57Cuttack56Patna33Guwahati29Jodhpur28Agra26Allahabad24Rajasthan15Dehradun14Orissa9Varanasi8Kerala6Ranchi3Jabalpur2Panaji2Andhra Pradesh2Punjab & Haryana2A.K. SIKRI ROHINTON FALI NARIMAN1Himachal Pradesh1ARIJIT PASAYAT C.K. THAKKER1J&K1T.S. THAKUR ROHINTON FALI NARIMAN1H.L. DATTU S.A. BOBDE1Gauhati1

Key Topics

Section 153A37Section 26335Addition to Income35Section 14832Section 143(3)29Section 43C21Section 13220Section 14717Section 143(2)

M/S CHANDIGARH LAWN TENNIS ASSOCIATION,CHANDIGARH vs. ITO (EXEMPTIONS), CHANDIGARH

ITA 1382/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

For Appellant: Sh. Y.K. Sud, CAFor Respondent: Smt. Chanderkanta, Addl. CIT (on 22.3.2018)
Section 11Section 12ASection 13(8)Section 2(15)

iii. Hiralal Bhagwati Vs. CIT (2000) 246 ITR 188 (Guj) iv. Ananda Marga Pracharaka Sangha Vs. CIT (1996) 218 ITR 254 (Cal) v. ITO Vs Mrs. Dwarika Prasad Trust (1989) 30 ITD 84 (Del)(SB) vi. ITO Vs Trilok Tirath Vidyavati Chuttani Charitable Trust (2004) 90 ITD 569 (Chd) vii DDCA Vs DIT 168 TTJ 425(ITAT Delhi

Showing 1–20 of 257 · Page 1 of 13

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13
Exemption11
Unexplained Investment10
Deduction10

M/S YOGRAJ CHAUDHARY,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

ITA 116/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

section 1048 [or by an electoral trust]].\nExplanation. For the purposes of this sub-clause, \"trust\" includes any other\nlegal obligation ;)\n(iii) the value of any perquisite or profit in lieu of salary taxable under clauses (2)\nand (3) of section 17;\n42[(iiia) any special allowance or benefit, other than perquisite included under sub-\nclause (iii), specifically granted

SH. PARGAT SINGH,PANIPAT vs. ITO, WARD -1, KAITHAL

ITA 180/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: \nShri Navdeep Monga, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

section 1048 [or by an electoral trust]].\nExplanation. For the purposes of this sub-clause, \"trust\" includes any other\nlegal obligation ;)\n(iii) the value of any perquisite or profit in lieu of salary taxable under clauses (2)\nand (3) of section 17;\n42[(iiia) any special allowance or benefit, other than perquisite included under sub-\nclause (iii), specifically granted

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

Accordingly, finding no merit in the appeals, the same are hereby\ndismissed

ITA 1044/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

AVTAR SINGH,VILLAGE MANAKPUR THAKUR DASS vs. ITO WARD-1, INCOME TAX OFFICE

ITA 656/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

2 (14)(iii) the Agriculture land, income under section 2(24)\n28A, as under:\n(iii) agricultural land55 in India, not being land situate-\n(a) in any area which is comprised within the jurisdiction of a\nmunicipality55 (whether known as a municipality, municipal\ncorporation, notified area committee, town area committee, town\ncommittee, or by any other name

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

ITA 1025/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

ANJU,MOHALI vs. INCOME TAX OFFICER WARD 6 (1) , MOHALI

ITA 563/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

BHUPINDER SINGH,AMBALA vs. INCOME TAX OFFICER, W-1, AMBALA, AMBALA

ITA 528/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15
For Respondent: \nShri Suraj Bhan Nain, Advocate

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

INCOME TAX OFFICER, AMBALA vs. NACHHATAR SINGH, AMBALA CANTT

ITA 613/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

SUSHMA,HARYANA vs. ITO, WARD - 4, YAMUNA NAGAR, YAMUNA NAGAR

ITA 779/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

ITA 1043/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh11 Nov 2025AY 2012-13

17 ITAT Delhi\nBench) dated 20.10.2023\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\nLeelu Ram vs. ITO. in ITAT Delhi

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

ITA 153/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

SH. AMRIK SINGH,PANCHKULA vs. ITO, WARD-2, PANCHKULA

ITA 219/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Respondent: \nShri Suraj Bhan Nain, Advocate

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

ITA 208/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-2018

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

ITA 243/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

LABH SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD NO 2,, PANCHKULA

ITA 725/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

JAGPAL SINGH,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), CHANDIGARH, CHANDIGARH

ITA 1184/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

ITA 92/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

SH. HAKAM SINGH,PATIALA vs. INCOME TAX OFFICER, WARD-4, PATIALA

ITA 486/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu

SH. KULBIR SINGH S/O SH. JAGIR SINGH,PINJORE vs. ITO, WARD 2, PANCHKULA

ITA 641/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

17 ITAT Delhi\nBench) dated 20.10.2023\n•\nMadhav Pandharinath. Kande vs ITO in ITAT, Pune (2022) 140 taxmann.com\n105Dt. 28/04/2022\n•\nPCIT v. Inderjit Singh Sodhi (HUF) in High Court of Delhi (2024) 161 taxrnann.com\n301 (Delhi) dated 08.04.2024\n•\nJagit Singh Kataria vs PCIT. Rohtak in ITAT Delhi Appeal No ITA No.\n1245/Del/2024 dated 10.12.2024\n•\nLeelu