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23 results for “house property”+ Section 194Jclear

Sorted by relevance

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Key Topics

Section 4042Section 19528Section 528Deduction22Disallowance22Addition to Income21TDS15Section 314Section 358Section 115J

ASSISTANT COMMISSIONER OF INCOME TAX , CHENNAI vs. SURYANARAYANA IYER, CHENNAI

In the result, appeal filed by the Revenue is dismissed

ITA 1491/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Oct 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1491/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 V. The Acit, Ncc-19(1), Mr. Suryanarayana Iyer, Chennai. Old No.3, New No.5, Third Street, Nehru Colony, Nanganallur, Chennai-600 061. [Pan: Aztps 0939 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. G. Vardini KarthikFor Respondent: Dr. Samuel Pitta, JCIT
Section 194J

property and other source; and he filed his return of income (RoI) for AY 2013-14 on 30.09.2013 admitting taxable income of Rs.51,14,000/-. Later, the RoI was selected for scrutiny and the AO noted that the assessee had entered into an agreement with M/s.Lexis Nexis Butterworths India (hereinafter in short “M/s. Lexis Nexis

ASHOK LEYLAND LIMITED,CHENNAI vs. DCIT NON CORP CIRCLE 8(1) - LTU - II, CHENNAI

In the result, appeal filed by the assessee is partly allowed and

Showing 1–20 of 23 · Page 1 of 2

6
Section 26
Section 14A6
ITA 361/CHNY/2024[2010-11]Status: DisposedITAT Chennai25 Sept 2024AY 2010-11

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.361/Chny/2024 िनधा"रण वष"/Assessment Year: 2010-11 V. M/S. Ashok Leyland Ltd., The Dcit, No.1, Sardar Patel Road, Non Corporate Circle-8(1), Guindy, Chennai-600 032. Ltu-Ii, Chennai. [Pan: Aaaca 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Vikram VijayaraghavanFor Respondent: Mr. Nilay Baran Som, CIT
Section 32Section 35

house facility and development facility, and therefore, in the absence of any requirement of law, the AO erred in curtailing the expenditure and consequent weighted deduction claimed by assessee. Therefore, the non-approval of the expenditure by the DSIR doesn’t disentitle the assessee to make the claim of Rs.14,20,60,668/- in the relevant year under consideration

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, appeal filed by the assessee is partly allowed and

ITA 482/CHNY/2024[2010-11]Status: DisposedITAT Chennai25 Sept 2024AY 2010-11

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.361/Chny/2024 िनधा"रण वष"/Assessment Year: 2010-11 V. M/S. Ashok Leyland Ltd., The Dcit, No.1, Sardar Patel Road, Non Corporate Circle-8(1), Guindy, Chennai-600 032. Ltu-Ii, Chennai. [Pan: Aaaca 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Vikram VijayaraghavanFor Respondent: Mr. Nilay Baran Som, CIT
Section 32Section 35

house facility and development facility, and therefore, in the absence of any requirement of law, the AO erred in curtailing the expenditure and consequent weighted deduction claimed by assessee. Therefore, the non-approval of the expenditure by the DSIR doesn’t disentitle the assessee to make the claim of Rs.14,20,60,668/- in the relevant year under consideration

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1462/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Mar 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by : Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, FCA Department by : Mr. Nilay Baran Som, CIT : सुनवाईक"तारीख/Date of Hearing 22.01.2025 : घोषणाक"तारीख /Date of Pronouncement 19.03.2025 ITA No.1282, 1283 to 1285/Chny/2024

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP CIRCLE 8, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1284/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Mar 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by : Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, FCA Department by : Mr. Nilay Baran Som, CIT : सुनवाईक"तारीख/Date of Hearing 22.01.2025 : घोषणाक"तारीख /Date of Pronouncement 19.03.2025 ITA No.1282, 1283 to 1285/Chny/2024

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP WARD 8, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1285/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Mar 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by : Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, FCA Department by : Mr. Nilay Baran Som, CIT : सुनवाईक"तारीख/Date of Hearing 22.01.2025 : घोषणाक"तारीख /Date of Pronouncement 19.03.2025 ITA No.1282, 1283 to 1285/Chny/2024

DEPUTY COMMISSIONER OF INCOME TAX OFFICER , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1339/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Mar 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by : Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, FCA Department by : Mr. Nilay Baran Som, CIT : सुनवाईक"तारीख/Date of Hearing 22.01.2025 : घोषणाक"तारीख /Date of Pronouncement 19.03.2025 ITA No.1282, 1283 to 1285/Chny/2024

DEPUTY COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1438/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by : Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, FCA Department by : Mr. Nilay Baran Som, CIT : सुनवाईक"तारीख/Date of Hearing 22.01.2025 : घोषणाक"तारीख /Date of Pronouncement 19.03.2025 ITA No.1282, 1283 to 1285/Chny/2024

M/S CHOLAMANDALAM MS GENERAL INSUSRANCE COMPANY LIMITED,CHENNAI vs. DCIT, PARGE TAX PAYER UNIT 2

ITA 784/CHNY/2018[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

ACIT LTU 2 , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 949/CHNY/2018[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

ACIT LTU 2 , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 950/CHNY/2018[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

M/S. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LTD.,CHENNAI vs. ACIT, CHENNAI

ITA 2146/CHNY/2008[2005-06]Status: DisposedITAT Chennai26 Aug 2022AY 2005-06

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

ACIT, CHENNAI vs. M/S. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 40/CHNY/2009[2005-06]Status: DisposedITAT Chennai26 Aug 2022AY 2005-06

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LTD.,CHENNAI vs. ACIT, CHENNAI

ITA 1620/CHNY/2011[2006-07]Status: DisposedITAT Chennai26 Aug 2022AY 2006-07

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LTD.,CHENNAI vs. ACIT, CHENNAI

ITA 1621/CHNY/2011[2007-08]Status: DisposedITAT Chennai26 Aug 2022AY 2007-08

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

M/S CHOLAMANDALAM MS GENERAL INSUSRANCE COMPANY LIMITED,CHENNAI vs. DCIT, PARGE TAX PAYER UNIT 2

ITA 783/CHNY/2018[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LTD.,CHENNAI vs. DCIT, CHENNAI

ITA 1350/CHNY/2013[2008-09]Status: DisposedITAT Chennai26 Aug 2022AY 2008-09

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

DCIT, CHENNAI vs. M/S. CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD., CHENNAI

ITA 1759/CHNY/2011[2006-07]Status: DisposedITAT Chennai26 Aug 2022AY 2006-07

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

DCIT, CHENNAI vs. M/S. CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD., CHENNAI

ITA 1676/CHNY/2011[2007-08]Status: DisposedITAT Chennai26 Aug 2022AY 2007-08

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

DCIT, CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LTD., CHENNAI

ITA 1366/CHNY/2013[2008-2009]Status: DisposedITAT Chennai26 Aug 2022AY 2008-2009

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue