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87 results for “house property”+ Section 194C(6)clear

Sorted by relevance

Mumbai129Bangalore109Delhi87Ahmedabad40Kolkata37Chennai30Cochin22Karnataka22Raipur21Hyderabad16Rajkot13Indore13Jaipur11Cuttack10Amritsar10Nagpur9Chandigarh6Kerala5Lucknow5Surat4Pune3SC2Rajasthan1Patna1Telangana1

Key Topics

Section 14A51Deduction48Addition to Income48Section 143(3)46Section 194C35Disallowance35TDS33Section 194I29Section 4027Section 263

SH. JATINDER SINGH,,DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 2184/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Jan 2017AY 2012-13

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. Ashwani Kumar, AdvocateFor Respondent: Ms. Anupama Anand, CIT/DR
Section 143(3)Section 194C(6)Section 263

6 ITA No.2184/Del./2016 properties by considering one property to be self occupied. The contention of the assessee in response to the notice u/s 263 of the I.T. Act, 1961 has been that one property at DLF was purchased in December 2011 and assessee did not get any benefit out of the same. One property at Vikas Puri is self

MUKUL ROHATGI,NEW DELHI vs. ACIT CIRCLE 61(1), NEW DELHI

Showing 1–20 of 87 · Page 1 of 5

18
Section 201(1)17
Section 19417

In the result, the appeal of the assessee is allowed

ITA 2427/DEL/2025[2020-21]Status: DisposedITAT Delhi16 Feb 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Respondent: Shri Sachit Jolly, Senior Advocate
Section 112ASection 143(3)Section 144BSection 14ASection 24Section 263

6%. We are of the view that this cannot be the basis for estimating the ALV but it has to be based on some evidence, only then, the Assessing Officer can estimate the fair market value of the rent. Accordingly, in our view, the material was placed before the Assessing Officer declaring the ALV of the property at ₹3.50 lakhs

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

6,159.90 lacs, the amount of Rs. 1,034.90 was made on the basis of actual supplies made upto the end of the year as per price amendments actually issued as on 31.03.2010 lacs, detailed working whereof is enclosed in paper book and therefore, such amount cannot in any case be disallowed on the ground of the same being contingent

M/S. CEAR INDIA MULTITRONICS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result appeal filed by assessee stands partly allowed

ITA 6763/DEL/2014[2008-09]Status: DisposedITAT Delhi06 Sept 2018AY 2008-09

Bench: Sh. R.K.Panda & Smt. Beena A. Pillai

For Appellant: Sh. Sachin Jain, CAFor Respondent: Sh. Vijay Kr. Jiwani, Sr. DR
Section 143Section 14ASection 22Section 24Section 28Section 68

6 (Cear India Multitronics Pvt. Ltd.) 10. Ground No. 1-2 is against treatment of rental income earned by assessee as Income from House Property vis-à-vis “Income from Business” as alleged by assessee. 11. Ld.AR submitted that assessee has been carrying on with activities of job work of plastic mouldings components from factory building constructed on land allotted

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(3), GURGAON, GURGAON

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

ITA 1053/DEL/2021[2011-2012]Status: DisposedITAT Delhi21 Feb 2022AY 2011-2012

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

For Appellant: N o n eFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 147Section 250Section 4(5)

house property, as amount received by AOP is for maintenance charges and common charges which is further paid by AOP for common expenses and is not chargeable on the basis of concept of mutuality. Page 5 of 10 6. That the assessment order is void and invalid in law as Assessing Officer not take effect of Tax deducted at source

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(3), GURGAON, GURGAON

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

ITA 1052/DEL/2021[2010-11]Status: DisposedITAT Delhi21 Feb 2022AY 2010-11

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

For Appellant: N o n eFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 147Section 250Section 4(5)

house property, as amount received by AOP is for maintenance charges and common charges which is further paid by AOP for common expenses and is not chargeable on the basis of concept of mutuality. Page 5 of 10 6. That the assessment order is void and invalid in law as Assessing Officer not take effect of Tax deducted at source

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(5), GURGAON, GURUGRAM

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

ITA 1038/DEL/2021[2009-10]Status: DisposedITAT Delhi21 Feb 2022AY 2009-10

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

For Appellant: N o n eFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 147Section 250Section 4(5)

house property, as amount received by AOP is for maintenance charges and common charges which is further paid by AOP for common expenses and is not chargeable on the basis of concept of mutuality. Page 5 of 10 6. That the assessment order is void and invalid in law as Assessing Officer not take effect of Tax deducted at source

RBS BUSINESS SERVICES P.LTD,MUMBAI vs. DCIT (TDS) 1(1), MUMBAI

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 3082/MUM/2014[2009-10]Status: DisposedITAT Delhi12 Aug 2022AY 2009-10

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 3081/Mum./2014 : Asstt. Year : 2009-10 Ita No. 3082/Mum./2014 : Asstt. Year : 2009-10 Rbs Business Services Pvt. Ltd., Vs Dcit(Tds)-1(1), (Formerly Known As Abn Amro Mumbai-400002 Central Enterprises Service Pvt. Ltd.), Empire Complex, 414, Senapati Bapat Marg, Lower Parel, Mumbai-400013 (Appellant) (Respondent) Pan No. Aadca1780D Assessee By : Sh. S. K. Agarwal, Ca Revenue By : Sh. T. Kipgen, Cit Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 12.08.2022

For Appellant: Sh. S. K. Agarwal, CAFor Respondent: Sh. T. Kipgen, CIT DR
Section 192Section 194CSection 194JSection 28Section 44ASection 9

6) shall furnish, to the prescribed income-tax authority or the person authorised by it, such particulars, in such form and within such time as may be prescribed. Explanation.—For the purposes of this section,— (i) "specified person" shall mean,— (a) the Central Government or any State Government; or (b) any local authority; or (c) any corporation established

RBS BUSINESS SERVICES P.LTD,MUMBAI vs. DCIT (TDS) 1(1), MUMBAI

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 3081/MUM/2014[2009-10]Status: DisposedITAT Delhi12 Aug 2022AY 2009-10

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 3081/Mum./2014 : Asstt. Year : 2009-10 Ita No. 3082/Mum./2014 : Asstt. Year : 2009-10 Rbs Business Services Pvt. Ltd., Vs Dcit(Tds)-1(1), (Formerly Known As Abn Amro Mumbai-400002 Central Enterprises Service Pvt. Ltd.), Empire Complex, 414, Senapati Bapat Marg, Lower Parel, Mumbai-400013 (Appellant) (Respondent) Pan No. Aadca1780D Assessee By : Sh. S. K. Agarwal, Ca Revenue By : Sh. T. Kipgen, Cit Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 12.08.2022

For Appellant: Sh. S. K. Agarwal, CAFor Respondent: Sh. T. Kipgen, CIT DR
Section 192Section 194CSection 194JSection 28Section 44ASection 9

6) shall furnish, to the prescribed income-tax authority or the person authorised by it, such particulars, in such form and within such time as may be prescribed. Explanation.—For the purposes of this section,— (i) "specified person" shall mean,— (a) the Central Government or any State Government; or (b) any local authority; or (c) any corporation established

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(3), GURGAON, GURGAON

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1054/DEL/2021[2014-15]Status: DisposedITAT Delhi19 Sept 2022AY 2014-15

Bench: Shri Chandra Mohan Garg[Assessment Year : 2014-15] Galleria Condominium Vs Ito, Association, Galleria Building, Ward-1(3), Dlf Phase Iv, Dlf City, Gurgaon. Gurgaon, Haryana-122002. Pan-Aaaag3018P Appellant Respondent Appellant By Shri Rishabh Aggarwal, Ca & Ms. Jaishree, Ca Respondent By Shri Mithalesh Kumar Pandey, Sr. Dr Date Of Hearing 13.09.2022 Date Of Pronouncement 19.09.2022

Section 140Section 147Section 194Section 80P(2)(d)

section 80P(2)(d) of the Income Tax Act, 1961. As interest income is disbursed to members who had contributed to it. 4. Further as per verdict of Bangalore Club v/s Commissioner of Income Tax, Interest income is not taxable as concept of mutuality has been extended to define groups of people who contribute to a common fund, controlled

DCIT, NEW DELHI vs. M/S. MICROMAX INFORMATICS LTD., GURGAON

The appeal of the Revenue is dismissed and that of the assessee is partly allowed

ITA 4647/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Jun 2017AY 2006-07

Bench: Shri I. C. Sudhir & Shri B. P. Jain

For Appellant: Shri Ved Jain, C. AFor Respondent: Shri H. K. Choudhary, CIT [DR]
Section 142Section 143(3)Section 153A

House, H-Pocket Market, New Delhi-19. The PAN was mentioned as AACCP5777G. 25.2 On perusal, I find that the appellant submitted the copy of the acknowledgement of ITRs for the A.Y. 2008-09 filed on 27.9.2008, and for the A.Y. 2010-11 filed on 29.9.2010 u/s 139(1) of the IT Act, 1961. These returns were filed much

M/S. MICROMAX INFORMATICS LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the Revenue is dismissed and that of the assessee is partly allowed

ITA 4642/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Jun 2017AY 2006-07

Bench: Shri I. C. Sudhir & Shri B. P. Jain

For Appellant: Shri Ved Jain, C. AFor Respondent: Shri H. K. Choudhary, CIT [DR]
Section 142Section 143(3)Section 153A

House, H-Pocket Market, New Delhi-19. The PAN was mentioned as AACCP5777G. 25.2 On perusal, I find that the appellant submitted the copy of the acknowledgement of ITRs for the A.Y. 2008-09 filed on 27.9.2008, and for the A.Y. 2010-11 filed on 29.9.2010 u/s 139(1) of the IT Act, 1961. These returns were filed much

SUDESH YADAV,MOHINDERGARH vs. ITO, WARD-2, NARNAUL

In the result, appeal of the assessee is allowed

ITA 4912/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Nov 2018AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Sh. P.C. Yadav, AdvFor Respondent: Dr. Anjula Jain, Sr. DR
Section 194CSection 40

house property were declared in a sum of Rs. 1,87,110/-. Since, there were no declined in the gross profit ratio, therefore, it was accepted by the AO. The AO further noted that assessee had debited Rs. 6,54,094/- on account of renovation expenses in the books of account. Details of the same were furnished. The AO asked

BSC C&C JOINT VENTURE,NEW DELHI vs. DCIT, CIRCLE-61(1), NEW DELHI

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 2284/DEL/2022[2018-19]Status: DisposedITAT Delhi06 Feb 2024AY 2018-19

Bench: SHRI G.S. PANNU (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Vivek Kumar Upadhyay, Sr. DR
Section 143(3)Section 234BSection 40Section 801A(4)(i)Section 80I

6. Ganga Bridge, Ircon Casting RCC Road 74.07.761 Sonpur International deck on erected Ltd. steel truss of rail- cum-road bridge across river Ganga at Patna 7. Muzzafarpur ROB Ircon Construction of 1,14,58,821 International Road over Bridge Ltd. both railway span and adjacent approaches span including reinforced earth wall/retaining wall 8. Soanbarsa NHAI Augmenting

BSC C&C JOINT VENTURE,NEW DELHI vs. DCIT CIRCLE-61(1),, NEW DELHI

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 2283/DEL/2022[2017-18]Status: DisposedITAT Delhi03 Nov 2023AY 2017-18

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Rajesh Kumar, CIT(DR)
Section 143(1)Section 143(3)Section 40Section 801A(4)(i)Section 80I

6. Ganga Bridge, Ircon Casting RCC Road deck on 74.07.761 Sonpur International erected steel truss of rail- Ltd. cum-road bridge across river Ganga at Patna 7. Muzzafarpur ROB Ircon Construction of Road over 1,14,58,821 International Bridge both railway span Ltd. and adjacent approaches span including reinforced earth wall/retaining wall 8. Soanbarsa NHAI Augmenting the existing

JHONSON WATCH COMPANY PVT LTD,NEW DELHI vs. ACIT CIRCLE- 75(1), NEW DELHI

Appeal of the assessee is allowed

ITA 1738/DEL/2020[2012-13]Status: DisposedITAT Delhi09 Nov 2022AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmam/S. Johnson Watch Company Vs. Acit Pvt. Ltd. Circle 75(1), L-21, Connaught Place, New Delhi New Delhi Appellant Respondent Pan: Aabcj9807G

Section 194Section 201Section 201(1)

house property. In the case before hand, the CAM charges are paid by the lessor and the appellant has no control on actual expenditure to be incurred by the lessor. In view of above mentioned factual and legal position, thus it is clear that the CAM charges paid by the appellant are part of rent liable

SHREE BALKRISHNA COMMERCIAL CO. LTD.,NEW DELHI vs. PCIT-I, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1168/KOL/2017[2012-13]Status: DisposedITAT Delhi25 Nov 2021AY 2012-13

Bench: Shri O. P. Kant & Ms. Suchitra Kambleasstt. Year 2012-13

For Appellant: Shri Subhash Singhal, CAFor Respondent: Shri Sujeet Kumar, CIT, DR
Section 115Section 143(3)Section 194CSection 263

property is independent to letting out of DG, AC, Glow Sign and maintenance services. There are separate registered agreements for them. The tenant had option to avail these facilities or not and in actual some tenants did not availed them. Separate staff for security and / or maintenance is kept, electricity expenses are incurred and lot of other activities are involved

KAPOOR WATCH COMPANY PVT LTD,NEW DELHI vs. ACIT CIRLCE-75(1), NEW DELHI

Appeal of the assessee is allowed

ITA 889/DEL/2020[2011-12]Status: DisposedITAT Delhi05 Jan 2021AY 2011-12

Bench: Shri O. P. Kant & Ms Suchitra Kamblei.T.A. No. 889/Del/2020 (A.Y 2011-12) (Through Video Conferencing) Kapoor Watch Company Pvt. Ltd. Vs Acit G-7, South Extension, Part-1, Circle-75(1) New Delhi New Delhi Aaack3885A (Respondent) (Appellant) Appellant By Sh. Gautam Jain, Adv & Sh. Lalit Mohan, Ca Respondent By Sh. Sohail Malik, Sr. Dr

Section 133ASection 194Section 194CSection 201Section 201(1)Section 201(3)

house property”. The Ld. AR further submitted that obligation to deduct TDS arises u/s 194-I of the Act only if nature of payment in hands of payee is rent. In the instant case payment is 5 in the nature of maintenance charges undisputedly in hands of payee and once it is the factual position then both legally and logically

DCIT CIRCLE-76(1), NEW DELHI vs. OMAXE LTD. , NEW DELHI

In the result, appeal filed by the Revenue/Department stands

ITA 9282/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Jan 2023AY 2015-16

Bench: Shri Shamim Yahya & Shri Narender Kumar Choudhry[Assessment Year: 2015-16]

Section 194CSection 250Section 271C

houses, colleges, hospitals, stadium/sports complex, fire stations, grid sub-stations etc, and any other work which the Director may specify to be executed in the periphery of/or outside colony/area for the benefit of the colony/area. EDC is worked out for a particular urban estate on the basis of the cost of external development services such as Master Water Supply, Master

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

194C are not applicable and consequently the disallowance made u/s 40(a)(ia) is to be deleted. 14.96. It would be pertinent to point that section 194C was amended by the Finance (2) Act, 2009 w.e.f. 1.10.2009, whereby the definition of “work” was enlarged to include contract for manufacturing or supplying a product according to the requirement or specification