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4 results for “house property”+ Section 194Jclear

Sorted by relevance

Mumbai104Bangalore101Delhi52Chennai44Kolkata18Ahmedabad14Hyderabad9Amritsar7Raipur4Jaipur4Visakhapatnam3Rajkot3Jodhpur1Karnataka1Dehradun1Cochin1Patna1Chandigarh1Agra1SC1Surat1Telangana1Indore1

Key Topics

Section 26310Section 404Section 194C(7)4Addition to Income3Disallowance3Section 194C(6)2Section 14A2TDS2Depreciation2

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

194J; (iv) "work" shall have the same meaning as in Explanation III to section 194C; (v) "rent" shall have the same meaning as in clause (i) to the Explanation to section 194-I; 12 ITA 1171/JP/2019_ ACIT Vs M/s Jagdambe Stone Company (vi) "royalty" shall have the same meaning as in Explanation 2 to clause (vi) of subsection

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

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.”\n3.3 In Ashok Buildcon Ltd. Vs. ACIT

JCIT, RANG-2, KOTA vs. CHAMBAL FERTILISERS AND CHEMICALS LIMITED, KOTA

In the result, respective grounds of appeal are allowed for statistical purposes

ITA 575/JPR/2015[2011-12]Status: DisposedITAT Jaipur17 Oct 2018AY 2011-12
For Appellant: Shri Percy Pardiwala (Adv.)For Respondent: Shri Varinder Mehta (CIT)
Section 14A

property of the Government . The L'd CIT(Appeals) further erred in allowing only Rs. 38,31,989/- by spreading the expenditure over a period of 5 years as on the basis of "long term benefit" accruing to the assessee. Since the expenditure is revenue in nature and hence the addition of balance maintained of Rs.1,53,27.956/- should

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. JCIT, KOTA

In the result, respective grounds of appeal are allowed for statistical purposes

ITA 461/JPR/2015[2011-12]Status: DisposedITAT Jaipur17 Oct 2018AY 2011-12
For Appellant: Shri Percy Pardiwala (Adv.)For Respondent: Shri Varinder Mehta (CIT)
Section 14A

property of the Government . The L'd CIT(Appeals) further erred in allowing only Rs. 38,31,989/- by spreading the expenditure over a period of 5 years as on the basis of "long term benefit" accruing to the assessee. Since the expenditure is revenue in nature and hence the addition of balance maintained of Rs.1,53,27.956/- should