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3 results for “house property”+ Section 80B(5)clear

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Delhi25Mumbai20Ahmedabad19Pune7Bangalore5Surat4Kolkata3Karnataka2Hyderabad2Indore1Chennai1

Key Topics

Section 80I14Section 733Section 143(3)2Deduction2Addition to Income2

DCIT, CIRCLE - 6,, KOLKATA vs. LOKNATH SARAF SECURITIES LTD.,, KOLKATA

In the result, to sum up ITA No

ITA 852/KOL/2008[2003-04]Status: DisposedITAT Kolkata08 Jul 2016AY 2003-04

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

Section 43(5)Section 73

house property' is a loss, in respect of the assessment years commencing on 1st day of April, 1995 and the 1st day of April, 1996, such loss shall be first set off under sub- sections (1) and (2) and thereafter the loss referred to in section 71A shall be set off in the relevant assessment year in accordance with

DCIT, CIRCLE - 12, KOLKATA, KOLKATA vs. M/S. BENGAL AMBUJA HOUSING DEVELOPMENT LTD., KOLKATA

In the result, the appeals of revenue are dismissed

ITA 1080/KOL/2010[2004-05]Status: DisposedITAT Kolkata24 Nov 2015
AY 2004-05

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri S. S. Alam, JCIT, Sr. DRFor Respondent: Shri D. S. Damle, FCA
Section 143(3)Section 80I

housing project. 7. Ld. Counsel for the assessee also argued that the issue of the assessee’s appeal is squarely covered by the decision of Coordinate bench in the case of Shriram Properties (P) Ltd. Vs. ACIT (2013) 36 Taxmann 398 (Chennai Trib.). 8. We have gone through the precedents cited by Ld. Counsel for the assessee and found that

DCIT, CIRCLE - 2, KOLKATA, KOLKATA vs. M/S. LMJ LOGISTICS LTD., KOLKATA

In the result, Revenue’s appeal stands partly allowed for statistical purpose

ITA 1800/KOL/2010[2007-08]Status: DisposedITAT Kolkata02 Jun 2017AY 2007-08

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2007-08

Section 143(3)Section 80Section 80BSection 80I

house No. 13 was issued on 12.03.2007. iv) The part of warehouse was given on rent since long time to M/s Rishi Shipping Ltd. which was filled with the DAP (fertilizer) ITA No.1800/Kol/2010 A.Y. 2007-08 DCIT Cir-2, Kol. Vs. M/s LMJ Logistics Ltd. Page 3 In view of the above, the AO sought clarification by issuing a notice