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202 results for “house property”+ Section 2(22)(e)clear

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Key Topics

Section 143(3)52Section 14852Addition to Income50Section 26348Section 153A36Section 143(2)28Section 12722Section 69A19Section 147

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 831/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

houses of the managing director and\nother directors. In such a case, when the managing director or any other persons were\nfound to be not in possession of any incriminating material, the question of examining\nthem by the authorised officer during the course of search and recording any statement\nfrom them by invoking the powers under section

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 832/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127

Showing 1–20 of 202 · Page 1 of 11

...
19
Exemption19
Penalty13
Disallowance10
Section 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 732/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 583/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 857/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 730/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 844/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 132Section 153A

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\n\nHowever

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 726/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 582/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 856/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 480/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 127Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 729/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , CHANDIGARH

ITA 489/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 731/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 845/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 833/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 843/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13
Section 127Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 829/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 132Section 153A

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 728/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

section 2(22)(e) of the Act as all the remaining\nconditions (beneficial share holding being more than 10%, M/s SEPL/SEARLE being\ncompanies in which the public is not substantially interested and availability of\naccumulated profits) are fulfilled. The case of the appellant is not covered by any of\nexceptions provided u/s 2(22)(e) of the Act.”\nHowever there

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 727/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 127Section 132Section 153ASection 153D

Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, Delhi ITAT” on identical issue, it has been held as under : – Dividend—Reception of loans and advances—Deemed dividend— Assessee company is engaged in business of commission agent and property development—A.O. completed assessment under section 143(3) after making impugned addition under section 2(22)(e