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.

4,568 results for “house property”+ Business Incomeclear

Sorted by relevance

Mumbai4,568Delhi3,464Bangalore1,310Chennai1,112Kolkata745Jaipur687Ahmedabad681Hyderabad653Pune594Karnataka473Chandigarh348Cochin299Indore276Visakhapatnam242Telangana167Surat156Rajkot126Raipur124Amritsar100Nagpur98Cuttack97Lucknow94Calcutta69SC64Jodhpur55Agra55Patna51Guwahati44Dehradun31Allahabad29Varanasi23Ranchi19Kerala17Rajasthan16Panaji14Jabalpur10Orissa5Gauhati2Punjab & Haryana2Andhra Pradesh2H.L. DATTU S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1J&K1ANIL R. DAVE L. NAGESWARA RAO1A.K. SIKRI ROHINTON FALI NARIMAN1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 143(3)85Addition to Income61Disallowance32Section 14A30House Property30Deduction26Business Income26Section 143(2)18Section 26318Section 24

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
Section 143(2)

business and that the receipts in question retained the character of rental income arising from the use of immovable property.As the rental income arising from the use of immovable property. rental income arising from the use of immovable property. facts are not disputed the Ld. CIT(A). facts are not disputed the Ld. CIT(A). The learned

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

Showing 1–20 of 4,568 · Page 1 of 229

...
17
Exemption17
Section 153A16
ITA 1332/MUM/2024[2017-18]Status: DisposedITAT Mumbai15 Sept 2025AY 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

Properties judgment, emphasizing that the facts were different, as in that case, the assessee had treated the income as business income. In contrast, the assessee in the present case has consistently treated the rental income as income from house

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

properties to earn rent, which was the business of the\nassessee, income so earned as rent should be treated as “business income” and\nnot as income from house

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

properties to earn rent, which was the business of the\nassessee, income so earned as rent should be treated as “business income” and\nnot as income from house

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

properties to earn rent, which was the business of the\nassessee, income so earned as rent should be treated as “business income” and\nnot as income from house

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

properties to earn rent, which was the business of the\nassessee, income so earned as rent should be treated as “business income” and\nnot as income from house

DCIT 2 2 1, MUMBAI vs. M S LUVISH INFOTECH PROJECTS PRIVATE LIMITED, MUMBAI

In the result, the appeal filed by the revenue bearing ITA

ITA 815/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Jun 2025AY 2012-13

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeedcit (2)(2)(1), Mumbai Vs M/S Luvish Infotech Projects 5Th Room No.545, Floor, Private Limited, Aayakar Bhavan, M.K. Road, Cts 102/2, Sani Armaa, Raut Lane, Mumbai-400 020 Juhu, Vile Parle West, Mumbai-400 049 Pan : Aadcm4966H Appellant Respondent

For Appellant: Shri Shobhit Mishra & Mr. Mahaveer JainFor Respondent: Shri Annavaram Kosuri SR.AR
Section 143(3)Section 14ASection 14A(1)Section 250Section 72

Property Income as business income by the assessee while filing the return of income. But during the assessment proceedings, the Ld.AO treated this business income as “Income from House

MAKEWAVES SEA RESORTS PVT LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE -4(3)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3861/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Dec 2024AY 2017-18

Bench: Smt. Beena Pillai & Smt. Renu Jauhrimakewaves Sea Rsorts Pvt. V/S. Dcit, Circle – 4(3)(1) Ltd. बनाम 6Th Floor, Aaykar Bhavan, Construction House – B, Mumbai-400020 2Nd Floor, 623, Linking Road, Khar(West), Mumbai-400052 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacm0673J Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Sanjaj B. SawantFor Respondent: Shri R. R. Makwana
Section 143(3)Section 23(5)Section 250

properties and the rental income received was shown as business income, the action of AO treating the rental income as income from house

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

properties is in fact is the business of the assessee. The assessee therefore, rightly disclosed the income under the Head Income from therefore, rightly disclosed the income under the Head Income from therefore, rightly disclosed the income under the Head Income from Business. It cannot be treated as 'income from the house

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

properties is in fact is the business of the assessee. The assessee therefore, rightly disclosed the income under the Head Income from therefore, rightly disclosed the income under the Head Income from therefore, rightly disclosed the income under the Head Income from Business. It cannot be treated as 'income from the house

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

business and profession" or"Income from other sources" (as the case may be). ITA Nos. 2246 to2251 & 2352 to 2357 /Mum/2023 M/s Island Star Mall Developers Pvt Ltd, Mumbai. Computation of income from a let out property Income chargeable to tax under the head "Income from house

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

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

business and profession" or"Income from other sources" (as the case may be). 11. The Ld.AR explained that the revenue authorities has accepted the method of offering of rental income for the A.Y.2016-17 to A.Y.2021-22, where the assessee has offered rental income under the income from house property

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

business and profession" or"Income from other sources" (as the case may be). ITA Nos. 2246 to2251 & 2352 to 2357 /Mum/2023 M/s Island Star Mall Developers Pvt Ltd, Mumbai. Computation of income from a let out property Income chargeable to tax under the head "Income from house

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

business and profession" or"Income from other sources" (as the case may be). ITA Nos. 2246 to2251 & 2352 to 2357 /Mum/2023 M/s Island Star Mall Developers Pvt Ltd, Mumbai. Computation of income from a let out property Income chargeable to tax under the head "Income from house

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

business and profession" or"Income from other sources" (as the case may be). ITA Nos. 2246 to2251 & 2352 to 2357 /Mum/2023 M/s Island Star Mall Developers Pvt Ltd, Mumbai. Computation of income from a let out property Income chargeable to tax under the head "Income from house

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

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

business and profession" or"Income from other sources" (as the case may be). Computation of income from a let out property Income chargeable to tax under the head "Income from house

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

business and profession" or"Income from other sources" (as the case may be). ITA Nos. 2246 to2251 & 2352 to 2357 /Mum/2023 M/s Island Star Mall Developers Pvt Ltd, Mumbai. Computation of income from a let out property Income chargeable to tax under the head "Income from house

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

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

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

business and profession" or"Income from other sources" (as the case may be). Computation of income from a let out property Income chargeable to tax under the head "Income from house

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

business and profession" or"Income from other sources" (as the case may be). ITA Nos. 2246 to2251 & 2352 to 2357 /Mum/2023 M/s Island Star Mall Developers Pvt Ltd, Mumbai. Computation of income from a let out property Income chargeable to tax under the head "Income from house

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

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

Bench: Shri Br Baskaran & Shri Pavan Kumar Gadale

business and profession" or"Income from other sources" (as the case may be). Computation of income from a let out property Income chargeable to tax under the head "Income from house