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496 results for “house property”+ Section 14A(3)clear

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Key Topics

Section 14A93Addition to Income80Disallowance63Section 143(3)55Deduction52Section 2437Section 153A36Depreciation29Section 115J27House Property

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

ITA/1024/2011HC Delhi02 Dec 2011

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur
Section 14A

3) For the purposes of this rule, the "total assets" shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets." ITA 687/09 & Ors Page 14 of38 0 0 0 0 0 The law prior to insertion of Section 14A 12. Prior

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

ITA - 1024 / 2011

Showing 1–20 of 496 · Page 1 of 25

...
23
Section 80I20
Section 143(2)19
HC Delhi
02 Dec 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur
Section 14A

house properties or different securities, etc., and income from one or more items alone is taxable whereas income from the other item is exempt under the Act, the entire permissible expenditure in earning the income from that head is deductible; and (iii) in computing "profits and gains of business or profession" when an assessee is carrying on business in various

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/936/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/57/2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/856/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/98/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

THE COMMISSIONER OF INCOME TAX vs. HCL PEROT SYSTMES LTD.

The appeals stand disposed of as above

ITA - 77 / 2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/683/2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/263/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/702/2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

COMMISSIONER OF INCOME TAX vs. VOU INVESTMENT LTD.

The appeals stand disposed of as above

ITA - 57 / 2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/932/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1060/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1114/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1096/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/77/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

COMMISSIONER OF INCOME TAX DELHI IV vs. ESCORTS FINANCE LTD.

The appeals stand disposed of as above

ITA - 98 / 2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/853/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/389/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/958/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

3) For the purposes of this rule, the “total assets” shall mean, total assets as appearing in the balance sheet excluding the increase on account of revaluation of assets but including the decrease on account of revaluation of assets.” 2011:DHC:5797-DB ITA 687/09 & Ors Page 15 of 38 The law prior to insertion of Section 14A 12. Prior