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3 results for “house property”+ Section 194Hclear

Sorted by relevance

Mumbai30Chennai23Delhi22Rajkot9Bangalore4Kolkata3Jaipur3Patna1Jodhpur1Visakhapatnam1

Key Topics

Section 26310Section 404Section 194C(7)4Section 194C(6)2TDS2Addition to Income2Disallowance2Condonation of Delay2

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

ITA 1171/JPR/2019[2015-16]Status: DisposedITAT Jaipur12 Mar 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Nitesh Gupta (CA)For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 194C(6)Section 194C(7)Section 40

194H; (ii) "fees for technical services" shall have the same meaning as in Explanation2 to clause (vii) of sub-section (1) of section 9; (iii) "professional services" shall have the same meaning as in clause (a) of . the Explanation to section 194J; (iv) "work" shall have the same meaning as in Explanation III to section 194C; (v) "rent" shall have

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18
For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)
Section 147Section 263Section 36(1)(va)Section 43B

194H on three air time provided to\ndistributors and under section 194J on roaming charges paid to other\nnetwork operators. These issues were different from the subject matter of\nreassessment order. The Delhi High Court held that the subject matter is\ndifferent since the Commissioner has found error in regular assessment\norder, hence limitation shall commence for regular assessment order

SANGA AUTOMOBILES (P) LTD,JAIPUR vs. THE ACIT, CIRCLE - 7,, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 911/JPR/2024[2017-2018]Status: DisposedITAT Jaipur04 Oct 2024AY 2017-2018

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Shri Anoop Singh (Addl.CIT) a
Section 144Section 250

section 144 of the Income Tax Act, [Here in after referred as “Act” ] by the AO. 2 Sanga Automobiles (P) Ltd. vs. ACIT 2.1 At the outset of hearing, the Bench observed that there is delay of 249 days in filing of the appeal by the assessee for which the ld. AR of the assessee filed an application for condonation