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4 results for “house property”+ Section 66(1)clear

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Delhi1,590Mumbai1,177Karnataka571Bangalore539Chennai266Jaipur249Hyderabad197Kolkata190Chandigarh182Ahmedabad171Surat159Pune82Telangana76Cochin72Raipur64Calcutta54Rajkot53Indore52Nagpur34Lucknow33SC28Guwahati24Visakhapatnam24Amritsar19Cuttack17Agra12Rajasthan11Jodhpur9Varanasi8Patna5Kerala4Orissa3Allahabad2Ranchi2Andhra Pradesh1Himachal Pradesh1Jabalpur1

TRAVANCORE SUGARS AND CHEMICALS LTD. vs. COMMISSIONER OF INCOME TAX

ITA/12/2008HC Kerala31 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS,HONOURABLE MR.JUSTICE BASANT BALAJI

1 [1996] 221 ITR 117 (Ker.) ITA Nos.11/2008, 12/2008, 279/2010, 282/2010, 292/2010 -9- 'It is also necessary to see the situational peculiarities. If a commercial asset in a given case is not capable of being used as such and then it is let out to others, it has to be understood with reference to the character of the asset

TRAVANCORE SUGARS AND CHEMICALS LTD vs. DEPUTY COMMSSR;INCOME TAX,C-I,THIRUVALLA

ITA/279/2010HC Kerala31 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS,HONOURABLE MR.JUSTICE BASANT BALAJI

1 [1996] 221 ITR 117 (Ker.) ITA Nos.11/2008, 12/2008, 279/2010, 282/2010, 292/2010 -9- 'It is also necessary to see the situational peculiarities. If a commercial asset in a given case is not capable of being used as such and then it is let out to others, it has to be understood with reference to the character of the asset

K.M. FATHIMA, vs. COMMISSIONER OF INCOME TAX,

ITA/76/2018HC Kerala11 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

HOUSE PROPERTY As per return Rs.25,296/- INCOME FROM BUSINESS As per return Rs.46,106/- INCOME FROM OTHER SOURCES As per return Rs.37,641/- Add: Agriculture income disallowed as discussed above Rs. 1,50,000/- Rs.2,47,043/- Gross Total Income Rs.3,18,445/- Less: Deduction u/s 80L Rs. 12,000/- Total Income Rs.3,06,445/- Rounded off u/s 288A

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

ITA/53/2018HC Kerala11 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

HOUSE PROPERTY As per return Rs.25,296/- INCOME FROM BUSINESS As per return Rs.46,106/- INCOME FROM OTHER SOURCES As per return Rs.37,641/- Add: Agriculture income disallowed as discussed above Rs. 1,50,000/- Rs.2,47,043/- Gross Total Income Rs.3,18,445/- Less: Deduction u/s 80L Rs. 12,000/- Total Income Rs.3,06,445/- Rounded off u/s 288A