SHIVANI MADAN,NEW DELHI vs. ACIT CENTRAL CIRCLE-05, NEW DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraasstt. Year: 2015-16

section 23(1)(a) of the Act. Since the assessee did not provide any expected reasonable rent of the property, he assessed the annual letting value at 8% of the cost of property as shown in the sale deed and computed income from house property as under: 2 Value of property as per details submitted by the assessee

ABHAY KUMAR MITTAL (INDL),NEW DELHI vs. DCIT, CIRCLE-72(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 3385/Del/2019 : Asstt. Year : 2013-14 Abhay Kumar Mittal, Vs Dcit, Flat No. A-42, Himalayan Circle-72(1), Residency, Plot No. 10, Sector- New Delhi 22, Dwarka, New Delhi-110077 (Appellant) (Respondent) Pan No. Aajpm3747K Assessee By : Sh. Rajesh Mahana, Adv. Revenue By : Sh. Sanjay Kumar, Sr. Dr Date Of Hearing: 07.12.2021 Date Of Pronouncement: 08.02.2022

Section 27 of the Income Tax Act, 1961. 6. That the CIT (A), further misconceived the provisions of the Act, to state that accommodation can’t be shared if one claims that he or she is paying rent. There must be complete house or a part of house with clear demarcated portion in which the one is staying in rent

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election Commission. The form calls for details like name, PAN, amount donated, mode of donations etc., of all the donors donating amounts more than