BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

18 results for “house property”+ Section 194Jclear

Sorted by relevance

Mumbai104Bangalore101Delhi52Chennai44Kolkata18Ahmedabad14Hyderabad9Amritsar7Raipur4Jaipur4Visakhapatnam3Rajkot3Jodhpur1Karnataka1Dehradun1Cochin1Patna1Chandigarh1Agra1SC1Surat1Telangana1Indore1

Key Topics

Section 14A20Section 194J19Section 4015Section 143(3)12Deduction12Section 119Section 2(15)9Section 194C8Disallowance7Section 201(1)

SDV INTERNATIONAL LOGISTICS LTD.,KOLKATA vs. ACIT, CIR-59 (TDS), KOLKATA, KOLKATA

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

ITA 510/KOL/2016[2012-2013]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

Section 133ASection 194CSection 194JSection 201(1)Section 271CSection 9(1)(vi)

section 194C. This ground is, therefore, allowed.” TDS default in respect of house property loss “5B. In my view exemption of House Rent Allowance and benefit of interest on House Loan are two independent provisions. On satisfaction of condition given u/s 24(b) of the Income Tax Act interest on house loan is allowed as deduction whereas u/s 10 House

6
TDS6
House Property5

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. SDV INTERNATION LOGISTICS LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

ITA 708/KOL/2016[2012-2013]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

Section 133ASection 194CSection 194JSection 201(1)Section 271CSection 9(1)(vi)

section 194C. This ground is, therefore, allowed.” TDS default in respect of house property loss “5B. In my view exemption of House Rent Allowance and benefit of interest on House Loan are two independent provisions. On satisfaction of condition given u/s 24(b) of the Income Tax Act interest on house loan is allowed as deduction whereas u/s 10 House

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. SDV INTERNATION LOGISTICS LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

ITA 712/KOL/2016[2012-2013]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

Section 133ASection 194CSection 194JSection 201(1)Section 271CSection 9(1)(vi)

section 194C. This ground is, therefore, allowed.” TDS default in respect of house property loss “5B. In my view exemption of House Rent Allowance and benefit of interest on House Loan are two independent provisions. On satisfaction of condition given u/s 24(b) of the Income Tax Act interest on house loan is allowed as deduction whereas u/s 10 House

SHRI PRAMOD KUMAR TEKRIWAL,KOLKATA vs. INCOME TAX OFFICER, WARD - 30(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 2458/KOL/2013[2009-10]Status: DisposedITAT Kolkata27 Jul 2016AY 2009-10

Bench: Shri P.M.Jagtap & Shri S.S. Viswanethra Ravi

Section 139(1)Section 194CSection 24Section 40

194J; (iv)“work” shall have the same meaning as in Explanation III to section 194C; ” 5. The Memorandum explaining the provisions in the Finance Bill explained the rationale of the insertion of the new provision in following words :- “With a view to augment compliance of TDS provisions, it is proposed to extend the provisions of section

DCIT, CIRCLE -8, KOLKATA, KOLKATA vs. M/S. OBEROI HOTELS PVT. LTD., KOLKATA

In the result, assessee’s appeals in ITA Nos

ITA 1041/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Oct 2015AY 2008-2009

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri R. N. Bajoria, Sr. Advocate &For Respondent: Shri Debasish Roy, JCIT, Sr. DR
Section 143(3)Section 14A

house is on rent to EIH Limited and if a property is actually let out, then the expectation of its letting out becomes an actual reality and such property cannot be expected to let from year to year at any figure higher than the rent which is being produced actually by the property in question. Hence, even

JCIT(OSD), CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. OBEROI HOTELS PVT. LTD., KOLKATA

In the result, assessee’s appeals in ITA Nos

ITA 233/KOL/2012[2007-08]Status: DisposedITAT Kolkata15 Oct 2015AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri R. N. Bajoria, Sr. Advocate &For Respondent: Shri Debasish Roy, JCIT, Sr. DR
Section 143(3)Section 14A

house is on rent to EIH Limited and if a property is actually let out, then the expectation of its letting out becomes an actual reality and such property cannot be expected to let from year to year at any figure higher than the rent which is being produced actually by the property in question. Hence, even

OBEROI HOTELS PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE - 8, KOLKATA, KOLKATA

In the result, assessee’s appeals in ITA Nos

ITA 230/KOL/2012[2007-08]Status: DisposedITAT Kolkata15 Oct 2015AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri R. N. Bajoria, Sr. Advocate &For Respondent: Shri Debasish Roy, JCIT, Sr. DR
Section 143(3)Section 14A

house is on rent to EIH Limited and if a property is actually let out, then the expectation of its letting out becomes an actual reality and such property cannot be expected to let from year to year at any figure higher than the rent which is being produced actually by the property in question. Hence, even

OBEROI HOTELS PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE -8, KOLKATA, KOLKATA

In the result, assessee’s appeals in ITA Nos

ITA 1030/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Oct 2015AY 2008-2009

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri R. N. Bajoria, Sr. Advocate &For Respondent: Shri Debasish Roy, JCIT, Sr. DR
Section 143(3)Section 14A

house is on rent to EIH Limited and if a property is actually let out, then the expectation of its letting out becomes an actual reality and such property cannot be expected to let from year to year at any figure higher than the rent which is being produced actually by the property in question. Hence, even

DCIT, CIR-7(1), KOLKATA, KOLKATA vs. M/S JET AGE SECURITIES PVT. LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1359/KOL/2015[2011-2012]Status: DisposedITAT Kolkata26 Oct 2018AY 2011-2012

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1359/Kol/2015 Assessment Year : 2011-12 Dcit, Circle-7(1), Kolkata -Vs- M/S Jet Age Securities Pvt. Ltd. [Pan: Aabcj 0993 R] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CIT Sr. DRFor Respondent: Shri Manoj Kataruka, Advocate
Section 111ASection 143(3)Section 94(7)

house property", "Capital gains" and "Income from other sources"], or a company the principal business of which is the business of banking or the granting of loans and advances) consists in the purchase and sale of shares of other companies, such company shall, for the purposes of this section, be deemed to be carrying on a speculation business

MURARILAL MURARKA,KOLKATA vs. I.T.O., WARD-61(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 636/KOL/2022[2014-2015]Status: DisposedITAT Kolkata20 May 2025AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 40Section 44A

house property and business or profession. The case of the assessee was selected for scrutiny through CASS, the reasons being large commission expenses and low net profit and low net profit or less shown from large gross receipt. Accordingly, statutory notices u/s 143(2) and 142(1) of the Act were issued and duly served upon the assessee which were

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. DDIT, INTERNATIONAL TAXATION - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

ITA 2082/KOL/2010[2007-08]Status: DisposedITAT Kolkata06 Apr 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

194J of the Act. As we have already seen, the Assessee made payments to persons resident in India under the Act who acted as sub-consultants. The amounts paid to the sub-consultants were claimed as deduction/expenditure in arriving at the income declared in the return of income. According to the AO, the payments made to sub-consultants were

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. ADIT (INTERNATIONAL TAXATION) - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

ITA 1489/KOL/2011[2005-06]Status: DisposedITAT Kolkata06 Apr 2016AY 2005-06

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

194J of the Act. As we have already seen, the Assessee made payments to persons resident in India under the Act who acted as sub-consultants. The amounts paid to the sub-consultants were claimed as deduction/expenditure in arriving at the income declared in the return of income. According to the AO, the payments made to sub-consultants were

CREATIVE MUSEUM DESIGNERS, KOLKATA vs. ITO(EXEMPTIONS), WARD - 1(1), KOLKATA , KOLKATA

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

ITA 1608/KOL/2019[2015-16]Status: DisposedITAT Kolkata14 Aug 2020AY 2015-16

Bench: Shri P. M. Jagtap, Hon’Ble Vice-(Kz) & Smt. Madhumita Roy, Hon’Ble Jm आयकरअपीलसं./Ita Nos.1147 & 1148/Kol/2018 ("नधा"रणवष" / Assessment Years:2013-14 & 2014-15)

For Appellant: Shri Siddhartha P Dutta, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT Sr. DR
Section 11Section 12Section 13Section 13(8)Section 143(3)Section 194JSection 2(15)Section 25Section 8

194J of the Act while making payment to the assessee. Further that, the assessee had booked amount received from RBI in its revenue. Upon further examination of the matters, it was found that the assessee decided to set up a museum in the Creative Museum Designers ITA Nos. 1147 & 1148/Kol/2018 Assessment Years:2013-14, 2014-15 & 2015-16 premises belongs

CREATIVE MUSEUM DESIGNERS, KOLKATA vs. ITO(EXEMPTIONS), WARD - 1(1), KOLKATA , KOLKATA

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

ITA 1148/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Aug 2020AY 2014-15

Bench: Shri P. M. Jagtap, Hon’Ble Vice-(Kz) & Smt. Madhumita Roy, Hon’Ble Jm आयकरअपीलसं./Ita Nos.1147 & 1148/Kol/2018 ("नधा"रणवष" / Assessment Years:2013-14 & 2014-15)

For Appellant: Shri Siddhartha P Dutta, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT Sr. DR
Section 11Section 12Section 13Section 13(8)Section 143(3)Section 194JSection 2(15)Section 25Section 8

194J of the Act while making payment to the assessee. Further that, the assessee had booked amount received from RBI in its revenue. Upon further examination of the matters, it was found that the assessee decided to set up a museum in the Creative Museum Designers ITA Nos. 1147 & 1148/Kol/2018 Assessment Years:2013-14, 2014-15 & 2015-16 premises belongs

CREATIVE MUSEUM DESIGNERS, KOLKATA vs. ITO(EXEMPTIONS), WARD - 1(1), KOLKATA , KOLKATA

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

ITA 1147/KOL/2018[2013-14]Status: DisposedITAT Kolkata14 Aug 2020AY 2013-14

Bench: Shri P. M. Jagtap, Hon’Ble Vice-(Kz) & Smt. Madhumita Roy, Hon’Ble Jm आयकरअपीलसं./Ita Nos.1147 & 1148/Kol/2018 ("नधा"रणवष" / Assessment Years:2013-14 & 2014-15)

For Appellant: Shri Siddhartha P Dutta, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT Sr. DR
Section 11Section 12Section 13Section 13(8)Section 143(3)Section 194JSection 2(15)Section 25Section 8

194J of the Act while making payment to the assessee. Further that, the assessee had booked amount received from RBI in its revenue. Upon further examination of the matters, it was found that the assessee decided to set up a museum in the Creative Museum Designers ITA Nos. 1147 & 1148/Kol/2018 Assessment Years:2013-14, 2014-15 & 2015-16 premises belongs

TEJBIR SINGH BHANDARI,KOLKATA vs. ACIT, CIR-21, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1476/KOL/2014[2006-2007]Status: DisposedITAT Kolkata24 May 2017AY 2006-2007

Bench: The Ao, Which Was Accepted & Accordingly, The Total Income Was Assessed At Rs.5,95,310/- & Assessee Paid A Sum Of Rs.3,410/- Towards Tax.

For Appellant: Shri S.N Ganguli, Advocate, ld.ARFor Respondent: Shri Sallong Yaden, Addl.CIT, ld.Sr.DR
Section 143(1)Section 148Section 154Section 2Section 271(1)Section 271(1)(c)

House Property’. Basing on 1 Tejbir Singh Bhandari which, the AO determined the total income of the assessee at Rs.6,97,610/-. Thereafter, the assessee filed application u/s. 154 of the Act before the AO, which was accepted and accordingly, the total income was assessed at Rs.5,95,310/- and assessee paid a sum of Rs.3,410/- towards

DCIT, CIRCLE-1, KOLKATA, KOLKATA vs. M/S MCNALLY BHARATI ENGINEERING CO.LTD., KOLKATA

In the result the appeal by the assessee is partly allowed

ITA 532/KOL/2012[2007-2008]Status: DisposedITAT Kolkata01 Mar 2017AY 2007-2008

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No.100/Kol/2011 Assessment Year : 2006-07

For Appellant: Shri Soumen Adak, FCAFor Respondent: Shri Vijayendra Kumar, JCIT
Section 115JSection 43B

property was handed over to the assessee on which the mills were run. The seller went into liquidation and subsequently the amounts were written off as bad debts by the assessee on account of incapacity of the seller to pay the same. The court held that by making a deposit of Rs.20,00,000/- the assessee had acquired licence

ACIT, CIRCLE - 25, KOLKATA, KOLKATA vs. SRI SUBHATOSH MAJUMDER, KOLKATA

In the result, the appeal of the Revenue is allowed for statistical purpose

ITA 2006/KOL/2017[2011-12]Status: DisposedITAT Kolkata26 Feb 2020AY 2011-12

Bench: Shri A.T. Varkery, Jm & Dr. Arjun Lal Saini, Am ]

Section 194JSection 195Section 195(1)Section 40Section 9(1)(vii)

194J out of the amounts payable as foreign associate fees. 1 ITA No. 2006/Kol/2017 A.Y 2011-12 Sri Subhatosh Majumder 2. That the Ld. CIT(A) has erred in not considering the fact that though the services were performed outside India, they were essentially for the assessee's business/profession carried out in India; these payments made to the foreign associates