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2 results for “house property”+ Section 35Bclear

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Section 80I6 Section 805 Section 115J4 Deduction2 Disallowance2

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT

Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

35B during the assessment proceedings before the AO. The Hon’ble Court upheld the decision of Tribunal and held that the Appellate Authority has the power to consider a larger amount if the materials supporting that claim are already available on record. 5.9 As differentiated hereinabove that the decision of Hon’ble Supreme Court in the case of PCIT

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER