E M C PROJECTS PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 7(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 1063/Kol/2024 Assessment Year: 2014-2015 Emc Projects Pvt. Limited,………………..………Appellant 2, Robinson Street, Shakespeare Sarani, Kolkata-700017 [Pan:Aaace7218F] -Vs.- Deputy Commissioner Of Income Tax,………Respondent Circle-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri S.K. Tulsiyan, Advocate, Appeared On Behalf Of The Assessee Shri Jitendra Kantilal Surti, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : August 12, 2024 Date Of Pronouncing The Order : August 20, 2024 O R D E R

house property income or business income? 3. Brief facts of the case are that the asseessee has filed its return

SAROJ GOENKA,KOLKATA vs. I.T.O., WARD - 30(1), KOLKATA

In the result, the appeal of the assessee is allowed

property at\n13 BT Road did not qualify as residential house property and\ntherefore it was to be excluded for the purposes

PADMALOCHANAN RADHAKRISHNAN,KOLKATA vs. A.C.I.T., CIRCLE - 62, KOLKATA, KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 130/Kol/2023 Assessment Year: 2014-2015

house property at Rs.8,17,358/- against the salary income earned during the year. The assessee owns three immovable properties

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

In the result, all the appeals of the assessee are dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

property under the head “Income from House Property”. Thus, only standard deduction can be given while computing income from house

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

In the result, all the appeals of the assessee are dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

property under the head “Income from House Property”. Thus, only standard deduction can be given while computing income from house

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

In the result, all the appeals of the assessee are dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

property under the head “Income from House Property”. Thus, only standard deduction can be given while computing income from house

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

In the result, all the appeals of the assessee are dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

property under the head “Income from House Property”. Thus, only standard deduction can be given while computing income from house

DCIT,CIRCLE-8, KOLKATA, KOLKATA vs. M/S. THE SATURDAY CLUB LTD, KOLKATA

In the result, the appeals of the Revenue for A

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

House Property'. 6. Dissatisfied with this finding, the assessee carried the matter in appeal before the ld. CIT(Appeals). The finding

THE SATURDAY CLUB LIMITED,KOLKATA vs. DCIT, CIRCLE - 8(2), KOLKATA, KOLKATA

In the result, the appeals of the Revenue for A

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

House Property'. 6. Dissatisfied with this finding, the assessee carried the matter in appeal before the ld. CIT(Appeals). The finding

THE SATURDAY CLUB LIMITED,KOLKATA vs. DCIT, CIR-8(2), KOLKATA, KOLKATA

In the result, the appeals of the Revenue for A

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

House Property'. 6. Dissatisfied with this finding, the assessee carried the matter in appeal before the ld. CIT(Appeals). The finding

HARIT PROPERTIES PVT. LTD..,KOLKATA vs. ITO, WARD-5(1), KOLKATA

In the result, the appeal of assessee is dismissed

house property in the nature of farm house owned by the assessee company. After allowing deduction @ 30% and deduction for municipal

ARMASOL PROPERTIES PVT. LTD. ,KOLKATA vs. ITO,WARD-12(3), KOLKATA. , KOLKATA

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

Bench: Sri Rajesh Kumar & Sonjoy Sarma

house property. During the year the assessee returned loss from business of Rs. 5,66,441/- and income from house

SMT. PRIYANKA GANGULY,KOLKATA vs. D.C.I.T.(IT)-CIRCLE-2(1), KOLKATA

In the result, the appeal filed by the assessee in ITA No

Bench: Dr. Manish Borad&Shri Anikesh Banerjee]

House Property income, and claim of interest deduction against such House Property income: I have carefully examined the submission made

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, CIR-28/KOL, KOLKATA

In the result, appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Dr. Manish Borad

property under the head “Income from House Property”. Thus, only standard deduction can be given while computing income from house

ANIL KUMAR GHOSH,KOLKATA vs. P.C.I.T., KOLKATA - 9, KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

House property income. As per section 24 of the IT Act, only 30% standard deduction is allowable from the said

VEERPRABHU AUTO PVT. LTD.,KOLKATA vs. A.C.I.T., CC - 2(4), KOL, KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

House property". Further the Ld. AO disallowed the expenses such as depreciation, repairs & maintenance and computed the income from house

SWARUP KUMAR ROY,SILIGURI vs. DCIT, CPC, BANGALORE

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

house property income in the hands of the assessee. The assessee does not own any house property, which is generating

M/S RKA REALTORS PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE-4(2), KOLKATA

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

Bench: Shri P.M. Jagtap, Vice- & Shri Satbeer Singh Godara

house property”. Under the head “Profit & Gains of Business or Profession”, gross income of Rs.28,20,349/- was disclosed by the assessee