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4 results for “house property”+ Section 144B(1)(xvi)clear

Sorted by relevance

Delhi60Mumbai22Chandigarh7Jaipur4Hyderabad3Visakhapatnam1Nagpur1Ahmedabad1

Key Topics

Section 80I10Section 143(3)6Section 804Section 1473Section 1483Section 144B3Section 148A2Section 1432Addition to Income2Transfer Pricing

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

ITA 656/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Mar 2024AY 2018-19

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. S. B. Natani (FCA)For Respondent: Sh. Arvind Kumar (CIT)
Section 143(1)Section 143(3)Section 144BSection 147Section 148A

House (ITA No.613/2010). In the facts of above case, a cash of Rs. 24,58,400/- was deposited in bank account by the assessee. The Assessing Officer made the addition on the ground that nexus of such deposit was not establish with any source of income. The assessee claimed that it was duly recorded in the books of account

2
Deduction2
Disallowance2

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

Housing Corporation Limited vs ACIT (2009) 32 SOT 207 (Ahd ITAT), it has been held that capital receipts are eligible to be excluded by virtue of section 115JB (5) but not deduction u/s 80IA. 50. In view of several binding judicial precedents of Honourable High courts stated above holding that since 115JB(5) does not specify any particular claim

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

Housing Corporation Limited vs ACIT (2009) 32 SOT 207 (Ahd ITAT), it has been held that capital receipts are eligible to be excluded by virtue of section 115JB (5) but not deduction u/s 80IA. 50. In view of several binding judicial precedents of Honourable High courts stated above holding that since 115JB(5) does not specify any particular claim

RAGHAV COMMODITIES,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal of the assessee is partly allowed as indicated

ITA 943/JPR/2024[2015-2016]Status: DisposedITAT Jaipur29 Nov 2024AY 2015-2016

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 142(1)Section 147Section 148Section 148A

property, being land or building or both, shares and securities, loans and advances, deposits in bank account. It is submitted that though the definition of assets is inclusive, all the assets included basically are of such nature, which represent an economic resource, either immovable or movable, having value. Thus, genuine losses suffered by assessee (alleged as bogus by ld.AO) cannot