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267 results for “house property”+ Section 22clear

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Key Topics

Section 26365Section 143(3)61Addition to Income57Section 14843Section 69A34Section 143(2)33Section 153A27Section 14719Section 127

ITO, W-4, PANCHKULA vs. SMT. SEEMA BISHNOI, PANCHKULA

In the result appeal of the Department is dismissed

ITA 103/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh20 Feb 2019AY 2013-14

Bench: Shri N.K. Saini & Shri Sanjay Gargthe Ito Vs. Smt. Seema Bishnoi Ward-4, Panchkula H.No. 906, Sec-08, Panchkula

For Appellant: Shri. A.K. Jindal, CAFor Respondent: Shri. G.S. Phani Kishore, CI TDR
Section 148Section 54BSection 54F

property had been made within the statutory period of two years from the date of receipt of capital gains and the assessee also submitted that she had not owned any other residential house as on the date of purchase made on 19/10/2012 i.e; before furnishing of Income Tax Return for the year under consideration, therefore, the assessee fulfilled

M/S FATEH HOMES PRIVATE LIMITED,CHANDIGARH vs. ITO WARD-1(4), CHANDIGARH

Showing 1–20 of 267 · Page 1 of 14

...
18
Exemption16
Penalty15
Deduction13

In the result, the appeal of the assessee is partly allowed

ITA 53/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh12 Oct 2021AY 2013-14
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt.Meenakshi Vohra, Addl. CIT
Section 22Section 23

houses had been let. (c) Section 23(1 )- 23. (1) For the purposes of section 22, the annual value of any property

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

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

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

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 127Section 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

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 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

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

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

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 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

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

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

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

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

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

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

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