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5 results for “house property”+ Section 92Bclear

Sorted by relevance

Delhi92Mumbai80Ahmedabad54Kolkata34Bangalore27Chennai17Hyderabad12Surat6Jaipur5Indore4Karnataka3Pune3Ranchi1Telangana1

Key Topics

Section 115B10Addition to Income5Section 92C2Section 132(1)2Section 143(3)2Section 115Q2Comparables/TP2Unexplained Investment2

RAJIV NIGOTIYA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, JAIPUR

In the result, both the appeals of the assessee are allowed

ITA 154/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 115BSection 132(1)

House Property, remuneration from partnership firm, short term capital gains etc. II. Search and seizure operation, under section 132(1), of the Income Tax Act, 1961 (“ITA”) was carried out on 21.07.2016at the business and residential premises of the assessee.(AO Order Page 1) III. For the relevant previous year, assessee furnished his return of income on 31.10.2017, declaring

SANDEEP SETHI ,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1,JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

ITA 155/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 115BSection 132(1)

House Property, remuneration from partnership firm, short term capital gains etc. II. Search and seizure operation, under section 132(1), of the Income Tax Act, 1961 (“ITA”) was carried out on 21.07.2016at the business and residential premises of the assessee.(AO Order Page 1) III. For the relevant previous year, assessee furnished his return of income on 31.10.2017, declaring

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CC-4, JAIPUR

In the result, the appeal of the assessee in ITA no

ITA 1144/JPR/2024[2020-21]Status: DisposedITAT Jaipur30 Jun 2025AY 2020-21
For Appellant: Shri Vinod Kumar Gupta, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 115JSection 115QSection 143(3)Section 144C(5)Section 36(1)(va)

92B by treating the continued debt balance as an international transaction... "In view of the discussion and following the consistent decisions of the Tribunal in Assessee's own case for the preceding as well as the succeeding assessment years, no adjustment on account of interest due on receivables from its AE can be made. " - We further place our reliance

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S WORSHIP INFRAPROJECTS PVT LTD(PREVIOUSLY KNOWN AS OM METALS SPML INFRAPROJECTS PVT LTD), JAIPUR

In the result of the appeal of the assessee is allowed

ITA 431/JPR/2022[2014-15]Status: DisposedITAT Jaipur22 May 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri A.K. Bhardwaj, CIT &
Section 92C

92B clause (1) and reference made to TPO u/s 92CA is invalid and bad in law. Therefore, the consequential order passed by the TPO and DRP is also not sustainable in the eyes of law. Additional ground is accordingly allowed. (xii) Similar view was taken by ITAT Ahmedabad in case of Ammann India Pvt. Ltd Vs ACIT Mehsana

WORSHIP INFRAPROJECTS PRIVATE LIMITED,JAIPUR vs. DCIT, CEIRCLE-2, JAIPUR

In the result of the appeal of the assessee is allowed

ITA 394/JPR/2022[2014-15]Status: DisposedITAT Jaipur22 May 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri A.K. Bhardwaj, CIT &
Section 92C

92B clause (1) and reference made to TPO u/s 92CA is invalid and bad in law. Therefore, the consequential order passed by the TPO and DRP is also not sustainable in the eyes of law. Additional ground is accordingly allowed. (xii) Similar view was taken by ITAT Ahmedabad in case of Ammann India Pvt. Ltd Vs ACIT Mehsana