DCIT CENTRAL CIRCLE 05 , DELHI vs. DEEPAK KOTHARI , KANPUR

In the result, the appeal filed by the assessee is allowed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

iii) constructs any residential house, other than the new asset, within a period of three years after the date of transfer of the original asset; and (b) the income from such residential house, other than the one residential house owned on the date of transfer of the original asset, is chargeable under the head "Income from house property". b) That

DEEPAK KATHARI,KANPUR vs. ACIT, CC-5, NEW DELHI

In the result, the appeal filed by the assessee is allowed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

iii) constructs any residential house, other than the new asset, within a period of three years after the date of transfer of the original asset; and (b) the income from such residential house, other than the one residential house owned on the date of transfer of the original asset, is chargeable under the head "Income from house property". b) That

COMMISSIONER OF INCOME TAX vs. ANKITECH PVT LTD

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

HOUSE PVT. LTD. . . .RESPONDENT 16) ITA No.1978 of 2010 COMMISSIONER OF INCOME TAX . . . APPELLANT VERSUS STELCO INDIA P. LTD. . . .RESPONDENT 17) ITA No.622 of 2011 ITA No.462 of 2009 & Ors. Page 5 of 50 COMMISSIONER OF INCOME TAX . . . APPELLANT VERSUS CAPARO INDIA DEVELOPMENT PVT. LTD. . . .RESPONDENT 18) ITA No.623 of 2011 COMMISSIONER OF INCOME TAX . . . APPELLANT VERSUS CAPARO INDIA

M/S ACTIVE SECURITIES LIMITED,NEW DELHI vs. ITO, NEW DELHI

The appeals are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

section 56(2)(iii) of the Act, rental income earned from letting out of a building equipped with various amenities/facilities would either be taxable as 'business income' or 'income from other sources' and the same is not automatically taxable under the head 'income from house property

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

Section 80-I(2)(iii) of the Act is much wider and, thus, would take in its sweep any article that may be manufactured or produced. The house of lords in the case of Long Hurst v. Gild Ford Godalming & District, Wider Board: [1961] 3 AIIER 545 had held that water in filter beds is an article. The Court

COMMISSIONER OF INCOME TAX

Section 80-I(2)(iii) of the Act is much wider and, thus, would take in its sweep any article that may be manufactured or produced. The house of lords in the case of Long Hurst v. Gild Ford Godalming & District, Wider Board: [1961] 3 AIIER 545 had held that water in filter beds is an article. The Court

COMMISSIONER OF INCOME TAX

Section 80-I(2)(iii) of the Act is much wider and, thus, would take in its sweep any article that may be manufactured or produced. The house of lords in the case of Long Hurst v. Gild Ford Godalming & District, Wider Board: [1961] 3 AIIER 545 had held that water in filter beds is an article. The Court

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

Section 80-I(2)(iii) of the Act is much wider and, thus, would take in its sweep any article that may be manufactured or produced. The house of lords in the case of Long Hurst v. Gild Ford Godalming & District, Wider Board: [1961] 3 AIIER 545 had held that water in filter beds is an article. The Court

COMMISSIONER OF INCOME TAX vs. M/S DELHI PRESS PATRA PRAKASHAN LTD

Section 80-I(2)(iii) of the Act is much wider and, thus, would take in its sweep any article that may be manufactured or produced. The house of lords in the case of Long Hurst v. Gild Ford Godalming & District, Wider Board: [1961] 3 AIIER 545 had held that water in filter beds is an article. The Court

COMMISSIONER OF INCOME TAX

Section 80-I(2)(iii) of the Act is much wider and, thus, would take in its sweep any article that may be manufactured or produced. The house of lords in the case of Long Hurst v. Gild Ford Godalming & District, Wider Board: [1961] 3 AIIER 545 had held that water in filter beds is an article. The Court

CIT vs. DELHI PRESS PATRA PRAKASHAN LTD

Section 80-I(2)(iii) of the Act is much wider and, thus, would take in its sweep any article that may be manufactured or produced. The house of lords in the case of Long Hurst v. Gild Ford Godalming & District, Wider Board: [1961] 3 AIIER 545 had held that water in filter beds is an article. The Court

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

Section 80-I(2)(iii) of the Act is much wider and, thus, would take in its sweep any article that may be manufactured or produced. The house of lords in the case of Long Hurst v. Gild Ford Godalming & District, Wider Board: [1961] 3 AIIER 545 had held that water in filter beds is an article. The Court

THE COMMISSIONER OF INCOME TAX vs. DELHI PRESS PATRA PRAKASHAN LT

Section 80-I(2)(iii) of the Act is much wider and, thus, would take in its sweep any article that may be manufactured or produced. The house of lords in the case of Long Hurst v. Gild Ford Godalming & District, Wider Board: [1961] 3 AIIER 545 had held that water in filter beds is an article. The Court

THE PR. COMMISSIONER OF INCOME TAX -4 vs. GALGOTIA BOOKS & DEPARTMENT STORE PVT. LTD.

The appeals are allowed

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

56 of 105 97. The interpretation and application of the provisions relating to attachment and forfeiture of illegally acquired property under NDPS Act was subject matter of decision of the Supreme Court in Aslam Mohd. Merchant vs. Competent Authority, (2008) 14 SCC 186. While construing the said provisions, to hold that principles of natural justice must be complied with

PRINCIPAL COMMISSIONER OF INCOME TAX-8 vs. SALDI CHITS PVT. LTD.,

The appeals are allowed

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

56 of 105 97. The interpretation and application of the provisions relating to attachment and forfeiture of illegally acquired property under NDPS Act was subject matter of decision of the Supreme Court in Aslam Mohd. Merchant vs. Competent Authority, (2008) 14 SCC 186. While construing the said provisions, to hold that principles of natural justice must be complied with

DDIT, NEW DELHI vs. SH. ATUL MEHTA, NEW DELHI

Appeal is dismissed

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

56(2)(iii), then both streams of incomes shall be in nature of income from other sources and depreciation shall be available to the assessee even on income component pertaining to house property. The appellant has declared income pertaining to lease rental agreement as income from house property and claimed 30% on it under section

SHIV KUMAR JATIA,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7256/Del/2019 : Asstt. Year : 2011-12 Ita No. 241/Del/2019 : Asstt. Year : 2013-14 Sh. Shiv Kumar Jatia, Vs Income Tax Officer, B-50, Gulmohar Park, Ward-10(2), New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpj7582K Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 10.03.2021 Date Of Pronouncement: 26.04.2021

iii) of section 28 or section 41 or section 59; (va) any sum chargeable to income-tax under clause (iiia) of section 28; (vb) any sum chargeable to income-tax under clause (iiib) of section 28; (vc) any sum chargeable to income-tax under clause (iiic) of section 28; (vd) the value of any benefit or perquisite taxable under clause

SHIV KUMAR JATIA,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7256/Del/2019 : Asstt. Year : 2011-12 Ita No. 241/Del/2019 : Asstt. Year : 2013-14 Sh. Shiv Kumar Jatia, Vs Income Tax Officer, B-50, Gulmohar Park, Ward-10(2), New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpj7582K Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 10.03.2021 Date Of Pronouncement: 26.04.2021

iii) of section 28 or section 41 or section 59; (va) any sum chargeable to income-tax under clause (iiia) of section 28; (vb) any sum chargeable to income-tax under clause (iiib) of section 28; (vc) any sum chargeable to income-tax under clause (iiic) of section 28; (vd) the value of any benefit or perquisite taxable under clause