27 results for “house property”+ Section 2(14)(iii)clear
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In the result, both the appeals of the Revenue are dismissed
Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Aayakr Apila Sam./ Ita No. 169/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) Aayakr Apila Sam./ Ita No. 170/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14) Dy. Commissioner Of Income-Tax, M/S Atc Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5Th C/O. Atc Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी ऱेखा सं./Pan No. Aagca5209A
iii) Ground No. 3 raised by the Revenue in ITA No. 170/Gau/2018 relates to the deletion of addition of Rs. 54,120/- on account of parking fees.” 4. Now, we take ground No. 1 raised by the Revenue which relates to action of ld CIT(A) in treating the amount of Rs.1,15,81,078/- as income from “profits