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222 results for “house property”+ Deductionclear

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Key Topics

Section 143(3)157Section 26380Addition to Income72Section 153A52Section 12A47Deduction41Section 1138Section 14737Section 143(2)36Disallowance

DEPUTY COMMISSIONER OF INCOME TAX -3 (1), INDORE vs. M/S M.P. ENTERTAINMENT AND DEVELOPERS PRIVATE LIMITED, INDORE

ITA 203/IND/2018[2014-15]Status: DisposedITAT Indore21 Nov 2022AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

house property was ultimately determined at Rs. 4,69,34,191/- with the following observation: 5.1 Against the aforesaid amount of Rs. 7,92,90,780/-, the assessee would be entitled for deduction

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Showing 1–20 of 222 · Page 1 of 12

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35
Section 271A33
Exemption27
ITA 118/IND/2017[2012-13]Status: DisposedITAT Indore21 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

house property was ultimately determined at Rs. 4,69,34,191/- with the following observation: 5.1 Against the aforesaid amount of Rs. 7,92,90,780/-, the assessee would be entitled for deduction

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

ITA 117/IND/2017[2011-12]Status: DisposedITAT Indore21 Nov 2022AY 2011-12

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

house property was ultimately determined at Rs. 4,69,34,191/- with the following observation: 5.1 Against the aforesaid amount of Rs. 7,92,90,780/-, the assessee would be entitled for deduction

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

ITA 344/IND/2017[2013-14]Status: DisposedITAT Indore21 Nov 2022AY 2013-14

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg & Arpit GaurFor Respondent: Shri P.K. Mitra, CIT-DR
Section 139(4)Section 143(3)Section 22Section 23Section 28

house property was ultimately determined at Rs. 4,69,34,191/- with the following observation: 5.1 Against the aforesaid amount of Rs. 7,92,90,780/-, the assessee would be entitled for deduction

THE ACIT, 3(1), INDORE vs. SHRI PRAMOD KUMAR SETHI, INDORE

In the result appeal filed by the revenue being I

ITA 383/IND/2014[2007-08]Status: DisposedITAT Indore06 Nov 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Borad

Section 133ASection 143(2)Section 143(3)Section 24Section 68

House property for Rs.26,87,635/- as business income and thereby confirming an addition of Rs.7,92,350/- claimed u/s 24 as a deduction

SHRI PRAMOD KUMAR SETHI,INDORE vs. THE ACIT 3(1), INDORE

In the result appeal filed by the revenue being I

ITA 392/IND/2014[2006-07]Status: DisposedITAT Indore06 Nov 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 133ASection 143(2)Section 143(3)Section 24Section 68

House property for Rs.26,87,635/- as business income and thereby confirming an addition of Rs.7,92,350/- claimed u/s 24 as a deduction

THE ACIT, 3(1), INDORE vs. SHRI PRAMOD KUMAR SETHI, INDORE

In the result appeal filed by the revenue being I

ITA 382/IND/2014[2006-07]Status: DisposedITAT Indore06 Nov 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 133ASection 143(2)Section 143(3)Section 24Section 68

House property for Rs.26,87,635/- as business income and thereby confirming an addition of Rs.7,92,350/- claimed u/s 24 as a deduction

MS. SANGEETA CHOPRA,UJJAIN vs. THE PR. CIT. UJJAIN, UJJAIN

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

ITA 631/IND/2019[2010-11]Status: DisposedITAT Indore28 Jan 2022AY 2010-11

Bench: Shri Manish Borad& Ms. Madhumita Roy

For Appellant: Shri S. K. Porwal, CAFor Respondent: Shri P. K. Mitra, CIT DR
Section 133(6)Section 143(3)Section 147Section 147(3)Section 22Section 263Section 54

house property 14,50,000 21,26,000 sold (Itwara, Bhopal) Indexed Cost of Acquisition 15,80,000 15,80,000 (2,50,000 x 632 / 100) Long Term Capital Gain (-) 1,30,000 5,46,000 Less : Deduction

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 354/IND/2016[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

deduction of interest out of notional income from house property. These grounds relate to assessing the income from house property

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 26/IND/2015[2007-08]Status: DisposedITAT Indore28 Feb 2017AY 2007-08

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

deduction of interest out of notional income from house property. These grounds relate to assessing the income from house property

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 352/IND/2016[2008-09]Status: DisposedITAT Indore28 Feb 2017AY 2008-09

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

deduction of interest out of notional income from house property. These grounds relate to assessing the income from house property

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 25/IND/2015[2006-07]Status: DisposedITAT Indore28 Feb 2017AY 2006-07

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

deduction of interest out of notional income from house property. These grounds relate to assessing the income from house property

M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 24/IND/2015[2005-06]Status: DisposedITAT Indore28 Feb 2017AY 2005-06

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

deduction of interest out of notional income from house property. These grounds relate to assessing the income from house property

SRK DEV BUILD PVT LTD.,INDORE vs. DCIT/ACIT 5(1), INDORE

Appeal is allowed

ITA 471/IND/2023[2016-17]Status: DisposedITAT Indore20 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Srk Dev Build Pvt. Ltd, Dcit/Acit-5(1) 18/2, Lasudia Mori, Indore बनाम/ A.B. Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqcs3387P Assessee By Shri Pranay Goyal & S.N. Goyal, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2024 Date Of Pronouncement 20.06.2024

Section 143(3)Section 271(1)(c)Section 274Section 32Section 32(1)Section 37Section 37(1)Section 40

house property, therefore, the deduction/ depreciation/interest expenses claimed as business expenses being incidental to the business of the assessee cannot

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

ITA 396/IND/2018[2010-11]Status: DisposedITAT Indore13 Sept 2021AY 2010-11

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

Section 143(3)Section 201(1)Section 40Section 68

Deduction of interest claimed under the head ‘Income from 26,52,018 10,18,580 House Property’ 2 Deduction of interest

SHRI SHALIGRAM BAROD, ,INDORE vs. PR. CIT-1, INDORE

ITA 625/IND/2019[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

Section 143(3)Section 263Section 40A(2)(b)Section 54Section 54BSection 54FSection 54F(1)

deduction u/s 54F(1) of the Act for the investment in construction of House at Rs.43,31,991/-, we find that the assessee apart from owning one flat also held another house at AH-28 & 29 which was a joint property

SHRI DAYALDAS SACHDEV S/O. SHRI PRITAMDAS SACHDEV,INDORE vs. I T O WARD 5(1), INDORE

ITA 278/IND/2019[2014-15]Status: DisposedITAT Indore28 May 2020AY 2014-15

Bench: Shri Kul Bharata.Y. 2014-15

deduction for investment in purchase of new house property out of the gain from sale of the old house property

SATYANARAYAN SHARMA,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-I, INDORE

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

ITA 426/IND/2018[2013-14]Status: DisposedITAT Indore28 Dec 2020AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2013-14

Section 143(3)Section 154oSection 2Section 263Section 54F

deduction u/s 54B and 54F against the capital gains accruing on the sale of the property. For the claim of Section. 54F the assessee claimed to have constructed a new residential house

NARMADA GINNING & PRESSING FACTORY,KHIRKIYA vs. ACIT CIRCLE-ITARSI, BHOPAL

In the result, appeal of the assessee in ITANo

ITA 851/IND/2019[2013-14]Status: DisposedITAT Indore17 Jan 2022AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2013-14 Narmada Ginning Acit, Circle & Pressing

Section 143(2)Section 143(3)Section 24

house property and assessee is only eligible for deduction u/s 24(a) of the Act at Rs.3,73,655/- and the balance

KALPANA JAIN,INDORE vs. THE PR CIT-1, INDORE

ITA 138/IND/2021[2016-17]Status: DisposedITAT Indore14 Mar 2023AY 2016-17

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: & Shri Santosh Deshmukh, A.RFor Respondent: Shri P. K. Mishra, CIT.D.R
Section 142(1)Section 143(2)Section 143(3)Section 263Section 54Section 56(2)(vii)

deduction claimed u/s 54/54F in respect of both house properties exchanged and in support submitted copy of registered exchange deed