INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

house property (Section 14 clause C) (iii) Profits and gains of business or profession (Section 14 clause D) (iv) Capital gains (Section 14 clause E), and (v) Income from other sources (Section 14 clause F) 75. When the above heads of income are compared with the heads of exempt income under Section 13A

INDIAN NATIONAL CONGRESS ALL INDIA CONGRESS COMMITTEE,NEW DELHI vs. DCIT, CENTRAL CIRCLE-19, NEW DELHI

section 13A of the Act. As per these provisions: -\nAny income of a political party which is chargeable under the head\n\"Income from house property

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

13A of the Act, then by virtue of Section 56(1) of the Act, such income by way of voluntary contribution would be 'income from other sources' under Section 56(1) of the Act. 81. It is true that income by way of voluntary contribution of a political party is not deemed to be income under Section

JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

Housing Board Vs 2nd Floor, ARA Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 PAN:AABAJ7197B Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv. and Shri Deepesh Garg, Adv. Revenue by Shri Mukesh Kumar Jha, CIT(DR) Date of Hearing 18.12.2025 Date of Pronouncement 21.01.2026 ORDER PER AMITABH SHUKLA, AM, The captioned appeal has been preferred

PANKAJ KAYATHWAL,FARIDABAD vs. ITO, WARD- 2(4), NOIDA

The appeal of the assessee is partly allowed

Bench: Shri Kul Bharat

property and the very fact that the landlord and tenant are staying together which indicates that the whole arrangement is of the nature of colourable device as pointed out by the AO. He observed that since it is evidently a colourable device, even though the amount purportedly paid as a rent will not qualify for exemption u/s.10(13A

YOUNG INDIAN,NEW DELHI vs. ACIT(E), NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Amit Shukla(Through Video Conference)

House, since inception. 23.11.2010 Commencement of He held 550 shares in YI, which directorship of Mr. were later on, were transferred Sam Pitroda to Mr. Oscar Fernandes. He was Director of AJL since 21.12.2010 23.11.2010 Commencement of He held 550 shares in YI directorship of Mr. which were later on transferred Suman Dubey to Mrs. Sonia Gandhi He was Director

DCIT, NEW DELHI vs. M/S O.P. SRIVASTAVA, LUCKNOW

In the result, both the appeals filed by the Revenue and cross objection filed by the assessee stand dismissed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

house rent for his residential accommodation occupied by him by way of deduction from salary income and has claimed deduction u/s 10(13A) in respect thereto. The Ld.AO because of treating salary income to be in the nature of income from- other sources has deemingly denied the claim of the appellant, u/s 10(13A). Deduction u/s 10(13A) claimed

SUMEET SOOD,DELHI vs. ITO, NEW DELHI

In the result, the penalty levied is directed to be deleted

Bench: Shri S.V. Mehrotraassessment Year : 2009-10 Sumeet Sood, Ito, Ward- 46(1), C/O Kapil Goel, Adv., New Delhi. Vs. F – 26/124, Sector – 7, Rohini, Delhi. Pan : Aicps 9872 L (Appellant) (Respondent)

property and income from other sources. The Assessing Officer noticed that the assessee had claimed deduction on account of House Rent Allowance (HRA) of Rs.8,68,404/- u/s 10(13A) of the Act. The Assessing Officer has observed as under :- “Assessee was asked to furnish the necessary details regarding the payment of 3 house rent like copy of the rent

COMMISSSIONER OF INCOME TAX-TDS vs. THE INDIAN NEWS PAPERS SOCIETY

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

property was deposited in the PS Malkhana. The dead body of Vimal was identified by Ranjan Kukreti (PW- 1). Crl.A.602/2003 & connected appeals Page 9 of 36 Arrests 20. According to PW-37, on 7th October 1995 he was present along with PW-14 and other staff when on 4 pm a secret informer met him and told him that

SHRI PRADEEP SINGH,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri O.P. Kant

13A, GREEN PARK MAIN, VS. NEW DELHI NEW DELHI – 110 016 (PAN: ABIPS8126Q) (APPELLANT) (RESPONDENT) Assessee by : Sh. CS Aggarwal, Sr. Adv. & Sh. RP Mall, Adv. Department by : Sh. FR Meena, Sr. DR Date of Hearing : 10-08-2016 Date of Order : 19-08-2016 ORDER PER H.S. SIDHU, JM Assessee has filed these two Appeals against the separate Orders

SHRI PRADEEP SINGH,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri O.P. Kant

13A, GREEN PARK MAIN, VS. NEW DELHI NEW DELHI – 110 016 (PAN: ABIPS8126Q) (APPELLANT) (RESPONDENT) Assessee by : Sh. CS Aggarwal, Sr. Adv. & Sh. RP Mall, Adv. Department by : Sh. FR Meena, Sr. DR Date of Hearing : 10-08-2016 Date of Order : 19-08-2016 ORDER PER H.S. SIDHU, JM Assessee has filed these two Appeals against the separate Orders