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23 results for “house property”+ Section 80Jclear

Sorted by relevance

Mumbai45Delhi23Bangalore10Ahmedabad8Indore7Jaipur6Guwahati3Varanasi3Kolkata2Chandigarh2SC2Nagpur1Rajkot1Chennai1

Key Topics

Section 8083Section 10A15Deduction15Section 43B14Disallowance12Section 260A11Addition to Income11Section 14A10Section 143(1)9Double Taxation/DTAA

GREAT EASTERN EXPORTS vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/267/2008HC Delhi29 Nov 2010

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 80Section 80HSection 80I

80J itself by later amendment while no such provision was made in Section 80I even though inserted on a later date. The provision of law is, therefore, clear that in so far as the benefit of Section 80I is concerned, it has to be granted on the gross total income and not on the income reduced by the amount allowed

ADDI. CIT SPL. RANGE-3, NEW DELHI vs. DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD. , NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 5920/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Showing 1–20 of 23 · Page 1 of 2

7
Section 80P(2)(d)6
Section 80I4
Bench:
Section 43B

property.’ The Assessing Officer is directed to allow necessary deductions against these incomes as per law, after allowing a reasonable opportunity of being heard to the assessee. 24. In the result, appeal of the assessee for the A.Y. 2004-05 is partly allowed for statistical purposes”. 20. The above said order of the Tribunal

DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD. ,NEW DELHI vs. DCIT CIRCLE-10(1), NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 5509/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

property.’ The Assessing Officer is directed to allow necessary deductions against these incomes as per law, after allowing a reasonable opportunity of being heard to the assessee. 24. In the result, appeal of the assessee for the A.Y. 2004-05 is partly allowed for statistical purposes”. 20. The above said order of the Tribunal

DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-3, NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 5167/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

property.’ The Assessing Officer is directed to allow necessary deductions against these incomes as per law, after allowing a reasonable opportunity of being heard to the assessee. 24. In the result, appeal of the assessee for the A.Y. 2004-05 is partly allowed for statistical purposes”. 20. The above said order of the Tribunal

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 184/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Sept 2023AY 2014-15

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

property.’ The Assessing Officer is directed to allow necessary deductions against these incomes as per law, after allowing a reasonable opportunity of being heard to the assessee. 24. In the result, appeal of the assessee for the A.Y. 2004-05 is partly allowed for statistical purposes”. 20. The above said order of the Tribunal

ACIT SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 5922/DEL/2019[2016-17]Status: DisposedITAT Delhi14 Sept 2023AY 2016-17

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

property.’ The Assessing Officer is directed to allow necessary deductions against these incomes as per law, after allowing a reasonable opportunity of being heard to the assessee. 24. In the result, appeal of the assessee for the A.Y. 2004-05 is partly allowed for statistical purposes”. 20. The above said order of the Tribunal

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 4737/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

property.’ The Assessing Officer is directed to allow necessary deductions against these incomes as per law, after allowing a reasonable opportunity of being heard to the assessee. 24. In the result, appeal of the assessee for the A.Y. 2004-05 is partly allowed for statistical purposes”. 20. The above said order of the Tribunal

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 4100/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Sept 2023AY 2013-14

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

property.’ The Assessing Officer is directed to allow necessary deductions against these incomes as per law, after allowing a reasonable opportunity of being heard to the assessee. 24. In the result, appeal of the assessee for the A.Y. 2004-05 is partly allowed for statistical purposes”. 20. The above said order of the Tribunal

COMMISSIONER OF INCOME TAX

ITA/302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

property, wealth”. 56. It is apparent that the expression “article or thing” is extremely wide. The question thus arises is whether the printed paper which is produced in Unit Nos.2 & 3 falls within the sweep of the expression 'article' or 'thing'. We are unable to think of any reason to exclude the printed paper produced by the assessee in Unit

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

ITA - 480 / 2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

property, wealth”. 56. It is apparent that the expression “article or thing” is extremely wide. The question thus arises is whether the printed paper which is produced in Unit Nos.2 & 3 falls within the sweep of the expression 'article' or 'thing'. We are unable to think of any reason to exclude the printed paper produced by the assessee in Unit

CIT vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA - 302 / 2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

property, wealth”. 56. It is apparent that the expression “article or thing” is extremely wide. The question thus arises is whether the printed paper which is produced in Unit Nos.2 & 3 falls within the sweep of the expression 'article' or 'thing'. We are unable to think of any reason to exclude the printed paper produced by the assessee in Unit

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

ITA-151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

property, wealth”. 56. It is apparent that the expression “article or thing” is extremely wide. The question thus arises is whether the printed paper which is produced in Unit Nos.2 & 3 falls within the sweep of the expression 'article' or 'thing'. We are unable to think of any reason to exclude the printed paper produced by the assessee in Unit

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

ITA-302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

property, wealth”. 56. It is apparent that the expression “article or thing” is extremely wide. The question thus arises is whether the printed paper which is produced in Unit Nos.2 & 3 falls within the sweep of the expression 'article' or 'thing'. We are unable to think of any reason to exclude the printed paper produced by the assessee in Unit

COMMISSIONER OF INCOME TAX

ITA/480/2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

property, wealth”. 56. It is apparent that the expression “article or thing” is extremely wide. The question thus arises is whether the printed paper which is produced in Unit Nos.2 & 3 falls within the sweep of the expression 'article' or 'thing'. We are unable to think of any reason to exclude the printed paper produced by the assessee in Unit

COMMISSIONER OF INCOME TAX

ITA/151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

property, wealth”. 56. It is apparent that the expression “article or thing” is extremely wide. The question thus arises is whether the printed paper which is produced in Unit Nos.2 & 3 falls within the sweep of the expression 'article' or 'thing'. We are unable to think of any reason to exclude the printed paper produced by the assessee in Unit

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

ITR-49-50/1996HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

property, wealth”. 56. It is apparent that the expression “article or thing” is extremely wide. The question thus arises is whether the printed paper which is produced in Unit Nos.2 & 3 falls within the sweep of the expression 'article' or 'thing'. We are unable to think of any reason to exclude the printed paper produced by the assessee in Unit

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

ITA-480/2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

property, wealth”. 56. It is apparent that the expression “article or thing” is extremely wide. The question thus arises is whether the printed paper which is produced in Unit Nos.2 & 3 falls within the sweep of the expression 'article' or 'thing'. We are unable to think of any reason to exclude the printed paper produced by the assessee in Unit

CIT vs. TEI TECHNOLOGIES PVT LTD

ITA/347/2011HC Delhi27 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 10ASection 143(3)Section 260ASection 72

80J or under section 80-I in relation to the profits and gains of the industrial undertaking for any previous year relevant to the assessment year immediately ITA Nos.347/2011 & 2067/2010 Page 9 of 32 succeeding the last assessment year comprised in the tax holiday period or any subsequent assessment year; and (iv) In computing the depreciation allowance under section

CIT vs. TEI TECHNOLOGIES PVT LTD

ITA/2067/2010HC Delhi27 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 10ASection 143(3)Section 260ASection 72

80J or under section 80-I in relation to the profits and gains of the industrial undertaking for any previous year relevant to the assessment year immediately ITA Nos.347/2011 & 2067/2010 Page 9 of 32 succeeding the last assessment year comprised in the tax holiday period or any subsequent assessment year; and (iv) In computing the depreciation allowance under section

CIT vs. KRIBHCO

ITA - 444 / 2011HC Delhi18 Jul 2012
Section 14ASection 2(45)Section 5Section 80ASection 80A(1)Section 80B(5)Section 80P(2)(d)

house property”, “profits and gains of business and professions”, “capital gains” and “income from other sources”. Then comes Section 14A, which we will be examining later on. Chapter IV consists of Sections 14 to 59 and deals with computation/quantification under separate heads of income mentioned in Section 14. Chapter V of the Act deals with income of other persons, which