COMMISSIONER OF INCOME TAX DELHI CENTRAL III vs. MONI KUMAR SUBBA

Section 260A of the Act raising the following question of law: “Whether the I.T.A.T. was correct in law in holding that notional interest on the interest free security deposits is not rent liable to be included in the income from house property

M/S RAM KRISHAN ASSOCIATE P.LT vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

260A of Income Tax Act, 1961 (Act for short) filed by M/s Ram Krishan Associates Private Limited pertain to assessment years 1994-95 and 1996-1997 to 1997-1998 and arise from order dated 14.05.2004 in I.T.A. No.3636/Del/2000, 23.06.2004 in I.T.A. No.869/02 and 20.04.2003 in ITA No. 873/2002 passed by the Income Tax Appellate Tribunal. 2. The appeals were admitted

M/S RAM KRISHAN ASSOCIATE P.LT vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

260A of Income Tax Act, 1961 (Act for short) filed by M/s Ram Krishan Associates Private Limited pertain to assessment years 1994-95 and 1996-1997 to 1997-1998 and arise from order dated 14.05.2004 in I.T.A. No.3636/Del/2000, 23.06.2004 in I.T.A. No.869/02 and 20.04.2003 in ITA No. 873/2002 passed by the Income Tax Appellate Tribunal. 2. The appeals were admitted

M/S RAM KRISHAN ASSOCIATES P.L vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

260A of Income Tax Act, 1961 (Act for short) filed by M/s Ram Krishan Associates Private Limited pertain to assessment years 1994-95 and 1996-1997 to 1997-1998 and arise from order dated 14.05.2004 in I.T.A. No.3636/Del/2000, 23.06.2004 in I.T.A. No.869/02 and 20.04.2003 in ITA No. 873/2002 passed by the Income Tax Appellate Tribunal. 2. The appeals were admitted

M/S RAM KRISHAN ASSOCIATES vs. COMMISSIONER OF INCOME TAX

260A of Income Tax Act, 1961 (Act for short) filed by M/s Ram Krishan Associates Private Limited pertain to assessment years 1994-95 and 1996-1997 to 1997-1998 and arise from order dated 14.05.2004 in I.T.A. No.3636/Del/2000, 23.06.2004 in I.T.A. No.869/02 and 20.04.2003 in ITA No. 873/2002 passed by the Income Tax Appellate Tribunal. 2. The appeals were admitted

M/S RAM KRISHAN ASSOCIATES vs. COMMISSIONER OF INCOME TAX

260A of Income Tax Act, 1961 (Act for short) filed by M/s Ram Krishan Associates Private Limited pertain to assessment years 1994-95 and 1996-1997 to 1997-1998 and arise from order dated 14.05.2004 in I.T.A. No.3636/Del/2000, 23.06.2004 in I.T.A. No.869/02 and 20.04.2003 in ITA No. 873/2002 passed by the Income Tax Appellate Tribunal. 2. The appeals were admitted

M/S RAM KRISHAN ASSOCIATES vs. COMMISSIONER OF INCOME TAX

260A of Income Tax Act, 1961 (Act for short) filed by M/s Ram Krishan Associates Private Limited pertain to assessment years 1994-95 and 1996-1997 to 1997-1998 and arise from order dated 14.05.2004 in I.T.A. No.3636/Del/2000, 23.06.2004 in I.T.A. No.869/02 and 20.04.2003 in ITA No. 873/2002 passed by the Income Tax Appellate Tribunal. 2. The appeals were admitted

PRINCIPAL COMMISSIONER OF INCOME TAX, ( CENTRAL)-3 vs. GAHOI BUILDWELL (P) LTD.

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

house property’. The department has submitted that in the impugned order the Tribunal has erred by sustaining the finding of CIT (A) for deleting the addition of Rs.1,37,33,018/-, as added by the AO on account of 'Sinking fund’. The appellant has submitted that the impugned order is perverse and ought to be set aside

PRINCIPAL COMMISSIONER OF INCOME TEX vs. M/S GAHOI BUILDWELL (P) LTD

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

house property’. The department has submitted that in the impugned order the Tribunal has erred by sustaining the finding of CIT (A) for deleting the addition of Rs.1,37,33,018/-, as added by the AO on account of 'Sinking fund’. The appellant has submitted that the impugned order is perverse and ought to be set aside

PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRA!) -3 vs. M/S GAHOI BUILDWE!L (P) LTD.

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

house property’. The department has submitted that in the impugned order the Tribunal has erred by sustaining the finding of CIT (A) for deleting the addition of Rs.1,37,33,018/-, as added by the AO on account of 'Sinking fund’. The appellant has submitted that the impugned order is perverse and ought to be set aside

ANIL BHARDWAJ,ZAMBIA vs. DCIT-ACIT-INT-TAX GURGAON, GURGAON

In the result, the Appeal filed by the Assessee is allowed

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1250/Del/2024 (A.Y 2020-21) Anil Bhardwaj Dcit/Acit 5994, Benakale Road, P. O Vs. International Tax, Box No. 31776, Northmead, Office Of Acit-Dcit Int- Near Rhodes Park School, Tax, Gurgaon Lusaka-10101, Zambia, Ny (Respondent) Pan No. Anlpb2321F (Appellant)

property in name of his married widowed daughter and the exemption was allowed to the assessee. h) Mrs. Kamal Murlidhar Mokashi vs. ITO, Ward-8 (3), Pune [2019] 110 taxmann.com 120 (Pune - Trib.) - In order to claim deduction under section 54F, new residential house need not be purchased by assessee in his own name or exclusively in his name

CIT vs. FRANCIS WACZIARG

Section 260A of the Income Tax Act, 1961 (Act, for short) against the order of the Income Tax Appellate Tribunal (Tribunal, for short) dated 23rd April, 2010, relating to the assessment year 2003-04 in the case of Francis Wacziarg, was taken up for hearing and disposal. 2011:DHC:5631-DB ITA 338/2011 Page 2 of 17 2. As several

Commissioner of Income Tax-IV

Section 260A of the Income Tax Act, 1961 (Act, for short) against the order of the Income Tax Appellate Tribunal (Tribunal, for short) dated 23rd April, 2010, relating to the assessment year 2003-04 in the case of Francis Wacziarg, was taken up for hearing and disposal. 2011:DHC:5631-DB ITA 338/2011 Page 2 of 17 2. As several

CIT vs. RAVINDER KUMAR ARORA

property was purchased jointly with his wife. The assessee vide reply dated 15.12.2009 submitted that wife‟s name was only included in the sale deed just to avoid any litigation after his death though all the funds invested in the said house were provided by the assessee himself as was clear and evident from the Bank Statement. The assessee, therefore

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

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

260A of the Act are directed against an order dated 9th April 2001 of the Income Tax Appellate Tribunal (‘ITAT’) in ITA Nos. 4181/Del/98 and 5100/Del/98 for AY 1994-95. While ITA No. 145 of 2001 is by the Revenue, ITA No. 180 of 2001 is by the Assessee, INC, a political party registered as such under Section

COMMISSIONER OF INCOME TAX DELHI-XI vs. INDIAN NATIONAL CONGRESS/ALL INDIA CONGRESS COMMITTEE

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

260A of the Act are directed against an order dated 9th April 2001 of the Income Tax Appellate Tribunal (‘ITAT’) in ITA Nos. 4181/Del/98 and 5100/Del/98 for AY 1994-95. While ITA No. 145 of 2001 is by the Revenue, ITA No. 180 of 2001 is by the Assessee, INC, a political party registered as such under Section

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

260A of the Act are directed against an order dated 9th April 2001 of the Income Tax Appellate Tribunal (‘ITAT’) in ITA Nos. 4181/Del/98 and 5100/Del/98 for AY 1994-95. While ITA No. 145 of 2001 is by the Revenue, ITA No. 180 of 2001 is by the Assessee, INC, a political party registered as such under Section

OCEAN STRUCTURES (P) LTD vs. ASST. COMMISSIONER OF INCOME-TAX

The appeal is dismissed

260A of the Income Tax Act, 1961 (the `Act') is directed against the Order dated 29.9.2006 passed by the Income Tax Appellate Tribunal (the `Tribunal') in ITA No. 2847/Del/2002 for the Assessment Year 1999-2000. The Tribunal reversed the Order dated 15.4.2002 passed by the Commissioner of Income Tax [the `CIT(A)'] and held that the income earned