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2,200 results for “house property”+ Addition to Incomeclear

Sorted by relevance

Mumbai2,200 Delhi1,956 Jaipur538 Bangalore523 Chennai510 Hyderabad462 Ahmedabad349 Pune326 Chandigarh279 Kolkata268 Indore189 Cochin185 Surat109 Visakhapatnam108 Rajkot105 Raipur99 Nagpur93 Lucknow89 Amritsar80 Patna75 Agra70 SC51 Cuttack45 Jodhpur43 Guwahati34 Dehradun22 Allahabad18 Ranchi13 Jabalpur11 Varanasi11 Panaji11 D.K. JAIN JAGDISH SINGH KHEHAR1 ANIL R. DAVE SHIVA KIRTI SINGH1 H.L. DATTU S.A. BOBDE1 T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Addition to Income78 Section 143(3)56 Disallowance40 Section 1137 Section 25035 Section 14735 House Property29 Section 153A28 Deduction28 Section 153C

SHARDA CHAMBERS PREMISE CO OP SOCIETY LTD ,MUMBAI vs. ACIT, 17(3), MUMBAI

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

ITA 6554/MUM/2025[2013-14]Status: DisposedITAT Mumbai23 Jan 2026AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14

For Appellant: Mr. H.N. MotiwallaFor Respondent: Mr. Vikas Chandra, Sr. DR

Income from house property”, no separate or further addition is warranted from house property”, no separate or further addition is warranted

H & M HOUSING FINANCE AND LEASING PRIVATE LIMITED ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(2), MUMBAI

In the result, ground No. 1 and 2 of the assessee‟s appeal is allowed

ITA 1332/MUM/2024[2017-18]Status: Disposed

Showing 1–20 of 2,200 · Page 1 of 110

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26

Section 10(34)21

ITAT Mumbai

15 Sept 2025

AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanassessment Year : 2017-18 H&M Housing Finance & Deputy Commissioner Of Leasing Private Limited, Income Tax, C/62, 9Th Floor, Vibgyor Towers, Vs. Circle–7(1)(2), Bandra Kurla Complex, Aayakar Bhavan, Bandra (East), M.K.Road, Mumbai-400051. Mumbai-400020. Pan : Aabch4398E (Appellant) (Respondent) Assessee By : Shri Nitesh Joshi & Shri Nishith Khatri Revenue By : Shri Hemanshu Joshi, Sr.Dr

For Appellant: Shri Nitesh Joshi and Shri Nishith KhatriFor Respondent: Shri Hemanshu Joshi, Sr.DR

Income from house property'. 7.5 In addition to the above, the appellant relied upon the decision of the Hon'ble Supreme

ARIHANT DEVELOPERS,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, KALYAN

In the result, all the above appeals of the assessee are\ndismissed

ITA 3396/MUM/2024[2014-15]Status: DisposedITAT Mumbai09 Sept 2025AY 2014-15

For Appellant: \nShri K. Gopal & Akhilesh Deshmukh, ARsFor Respondent: \nShri Aditya Rai (Sr. DR)

Section 143(3)Section 148Section 22Section 24

addition made on account of income from house property\ndespite the facts that the assessee owns more than one property

ARIHANT DEVELOPERS,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1 , KALYAN

In the result, all the above appeals of the assessee are\ndismissed

ITA 3395/MUM/2024[2012-13]Status: DisposedITAT Mumbai09 Sept 2025AY 2012-13

For Appellant: \nShri K. Gopal & Akhilesh Deshmukh, ARsFor Respondent: \nShri Aditya Rai (Sr. DR)

Section 143(3)Section 148Section 22Section 24

addition made on account of income from house property\ndespite the facts that the assessee owns more than one property

ARIHANT DEVELOPERS,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, KALYAN

In the result, all the above appeals of the assessee are\ndismissed

ITA 3397/MUM/2024[2015-16]Status: DisposedITAT Mumbai09 Sept 2025AY 2015-16

For Appellant: \nShri K. Gopal & Akhilesh Deshmukh, ARsFor Respondent: \nShri Aditya Rai (Sr. DR)

Section 143(3)Section 148Section 22Section 24

addition made on account of income from house property\ndespite the facts that the assessee owns more than one property

ARIHANT DEVELOPERS ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, KALYAN

In the result, all the above appeals of the assessee are\ndismissed

ITA 3398/MUM/2024[2017-18]Status: DisposedITAT Mumbai09 Sept 2025AY 2017-18

For Appellant: \nShri K. Gopal & Akhilesh Deshmukh, ARsFor Respondent: \nShri Aditya Rai (Sr. DR)

Section 143(3)Section 148Section 22Section 24

addition made on account of income from house property\ndespite the facts that the assessee owns more than one property

DIRECTI INTERNET SOLUTIONS PVT LTD,MUMBAI vs. ACIT 5(1)(2), MUMBAI

In the result, the appeal of the assessee for assessment year

ITA 3018/MUM/2023[2014-15]Status: DisposedITAT Mumbai01 Mar 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Firoze B. AndhyarujinaFor Respondent: Smt. Mahita Nair, Sr. DR

income from house property’ and not under the head ‘profit and gains or b ‘profit and gains or business or profession’. Accordingly, usiness or profession’. Accordingly, the depreciation on corresponding part of building on corresponding part of building claimed claimed by the assessee is also liable to be disallowed under the head ‘profit and is also liable to be disallowed

DIRECTI INTERNET SOLUTIONS PVT LTD,MUMBAI vs. ITO 5(1)(3), MUMBAI

In the result, the appeal of the assessee for assessment year

ITA 3019/MUM/2023[2013-14]Status: DisposedITAT Mumbai01 Mar 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Firoze B. AndhyarujinaFor Respondent: Smt. Mahita Nair, Sr. DR

income from house property’ and not under the head ‘profit and gains or b ‘profit and gains or business or profession’. Accordingly, usiness or profession’. Accordingly, the depreciation on corresponding part of building on corresponding part of building claimed claimed by the assessee is also liable to be disallowed under the head ‘profit and is also liable to be disallowed

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2247/MUM/2023[2013-2014]Status: DisposedITAT Mumbai21 Feb 2024AY 2013-2014

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI SUBURBAN vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

ITA 2248/MUM/2023[2014-2015]Status: DisposedITAT Mumbai21 Feb 2024AY 2014-2015

House Property' vs. 'Income from Business/Profession'. Additionally, issues related to the disallowance of expenses, set-off of interest income, and procedural

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI SUBURBAN vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

ITA 2250/MUM/2023[2016-2017]Status: DisposedITAT Mumbai21 Feb 2024AY 2016-2017

addition on account of interest income\nearned by the assessee from fixed deposits and treating\nas income from other sources and directing the interest\nincome earned should be set off against the WIP/project\ncost and the Ld.DR prayed for allowing the revenue appeal.\nPer Contra, the Ld. AR dealt on the fact sheet of\ncomputation of income under income from

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI SUBURBAN vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2249/MUM/2023[2015-16]Status: DisposedITAT Mumbai21 Feb 2024AY 2015-16

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2246/MUM/2023[2012-2013]Status: DisposedITAT Mumbai21 Feb 2024AY 2012-2013

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from

ISLAND STAR MALL DEVELOPES PRIVATE LIMITED,MUMBAI SUBURBAN vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2251/MUM/2023[2017-2018]Status: DisposedITAT Mumbai21 Feb 2024AY 2017-2018

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from

ASSTT COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), MUMBAI vs. M/S ISLAND STAR MALL DEVELOPERS PVT LTD, MUMBAI

In the result, the appeals filed by the assessee are\npartly allowed for statistical purposes and the appeals filed\nby the revenue are dismissed

ITA 2354/MUM/2023[2014-2015]Status: DisposedITAT Mumbai06 Feb 2024AY 2014-2015

addition on account of interest income\nearned by the assessee from fixed deposits and treating\nas income from other sources and directing the interest\nincome earned should be set off against the WIP/project\ncost and the Ld.DR prayed for allowing the revenue appeal.\nPer Contra, the Ld. AR dealt on the fact sheet of\ncomputation of income under income from

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), MUMBAI vs. M/S ISLAND STAR MALL DEVELOPERS PVT LTD, MUMBAI

In the result, the\nappeal filed by the revenue is dismissed\n35

ITA 2352/MUM/2023[2012-13]Status: DisposedITAT Mumbai06 Feb 2024AY 2012-13

addition on account of interest income\nearned by the assessee from fixed deposits and treating\nas income from other sources and directing the interest\nincome earned should be set off against the WIP/project\ncost and the Ld.DR prayed for allowing the revenue appeal.\nPer Contra, the Ld. AR dealt on the fact sheet of\ncomputation of income under income from

ASSISTANT COMMISSIONER OF INCOME TAX-6(1)(2), MUMBAI, MUMBAI vs. ISLAND STAR MALL DEVELOPERS PRIVATE LTD, MUMBAI

ITA 2356/MUM/2023[2016-2017]Status: DisposedITAT Mumbai06 Feb 2024AY 2016-2017

addition on account of interest income\nearned by the assessee from fixed deposits and treating\nas income from other sources and directing the interest\nincome earned should be set off against the WIP/project\ncost and the Ld.DR prayed for allowing the revenue appeal.\nPer Contra, the Ld. AR dealt on the fact sheet of\ncomputation of income under income from

ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), MUMBAI vs. M/S ISLAND STAR MALL DEVELOPERS PVT LTD, MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2355/MUM/2023[2015-16]Status: DisposedITAT Mumbai06 Feb 2024AY 2015-16

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from

ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), MUMBAI vs. M/S ISLAND STAR MALL DEVELOPERS PVT LTD, MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2353/MUM/2023[2013-2014]Status: DisposedITAT Mumbai06 Feb 2024AY 2013-2014

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from

ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), MUMBAI vs. M/S ISLAND STAR MALL DEVELOPERS PVT LTD, MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2357/MUM/2023[2017-18]Status: DisposedITAT Mumbai06 Feb 2024AY 2017-18

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

addition on account of interest income earned by the assessee from fixed deposits and treating as income from other sources and directing the interest income earned should be set off against the WIP/project cost and the Ld.DR prayed for allowing the revenue appeal. Per Contra, the Ld. AR dealt on the fact sheet of computation of income under income from