DCIT CEN 5 3, MUMBAI, MUMBAI vs. ICICI LOMBARD GENERAL INSURANCE CO. LIMITED, MUMBAI

In the result, appeals of the Revenue are allowed partly

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

house property’ or ‘capital gains’ or ‘income from other sources’ but in the case of ‘capital gains’ or ‘income from other sources’ but in the case of ‘capital gains’ or ‘income from other sources’ but in the case of assessee, who is engaged in the business of insura is engaged in the business of insurance such income nce such income

DCIT CEN 5 3, MUMBAI, MUMBAI vs. ICICI LOMBARD GENERAL INSURANCE CO. LIMITED, MUMBAI

In the result, appeals of the Revenue are allowed partly

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

house property’ or ‘capital gains’ or ‘income from other sources’ but in the case of ‘capital gains’ or ‘income from other sources’ but in the case of ‘capital gains’ or ‘income from other sources’ but in the case of assessee, who is engaged in the business of insura is engaged in the business of insurance such income nce such income

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

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

3 ITC 23] income\nderived from rents by a company whose sole object was to acquire lands,\nbuild houses and let them to tenants and whose sole business was\nmanagement and collection of rents from the said properties, was held\nassessable under Section 9 and not under Section 10

JM FINANCIAL PROPERTY FUND I,MUMBAI vs. INCOME TAX OFFICER, WARD - 25(1)(1), MUMBAI, MUMBAI

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

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

3) then it should be accepted that such certificate is granted after ensuring that conditions laid down before granting of such certificate are ensuring that conditions laid down before granting of such certificate are ensuring that conditions laid down before granting of such certificate are fulfilled. In other words conditions laid down in sub fulfilled. In other words conditions laid

JM FINANCIAL PROPERTY FUND I,MUMBAI vs. INCOME TAX OFFICER, WARD - 25(1)(1), MUMBAI, MUMBAI

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

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

3) then it should be accepted that such certificate is granted after ensuring that conditions laid down before granting of such certificate are ensuring that conditions laid down before granting of such certificate are ensuring that conditions laid down before granting of such certificate are fulfilled. In other words conditions laid down in sub fulfilled. In other words conditions laid

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

3) read with section 153A of the act on 16/12/2018 for all these assessment years. In short, the assessing officer has made addition under section 153A the act on account of income from house property, disallowance of exemption under section 10

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

3) read with section 153A of the act on 16/12/2018 for all these assessment years. In short, the assessing officer has made addition under section 153A the act on account of income from house property, disallowance of exemption under section 10

MOHAN GURNANI,NAVI MUMBAI vs. DCIT CENTRAL CIRLE - 5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

3) read with section 153A of the act on 16/12/2018 for all these assessment years. In short, the assessing officer has made addition under section 153A the act on account of income from house property, disallowance of exemption under section 10

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

3) read with section 153A of the act on 16/12/2018 for all these assessment years. In short, the assessing officer has made addition under section 153A the act on account of income from house property, disallowance of exemption under section 10

MOHAN THANKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

3) read with section 153A of the act on 16/12/2018 for all these assessment years. In short, the assessing officer has made addition under section 153A the act on account of income from house property, disallowance of exemption under section 10

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

3) read with section 153A of the act on 16/12/2018 for all these assessment years. In short, the assessing officer has made addition under section 153A the act on account of income from house property, disallowance of exemption under section 10

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

3) read with section 153A of the act on 16/12/2018 for all these assessment years. In short, the assessing officer has made addition under section 153A the act on account of income from house property, disallowance of exemption under section 10

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

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

3 ITC 23] income\nderived from rents by a company whose sole object was to acquire lands,\nbuild houses and let them to tenants and whose sole business was\nmanagement and collection of rents from the said properties, was held\nassessable under Section 9 and not under Section 10

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

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

3 ITC 23] income\nderived from rents by a company whose sole object was to acquire lands,\nbuild houses and let them to tenants and whose sole business was\nmanagement and collection of rents from the said properties, was held\nassessable under Section 9 and not under Section 10

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

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

3 ITC 23] income\nderived from rents by a company whose sole object was to acquire lands,\nbuild houses and let them to tenants and whose sole business was\nmanagement and collection of rents from the said properties, was held\nassessable under Section 9 and not under Section 10

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

3) read with Section 153A of the income tax act 1961. 039. The only addition was made with respect to three house properties owned by the assessee for which no income was offered by assessee in the original return of income under the head income from house property. 040. During the course of assessment proceedings, the assessee was found owner

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

3) read with Section 153A of the income tax act 1961. 039. The only addition was made with respect to three house properties owned by the assessee for which no income was offered by assessee in the original return of income under the head income from house property. 040. During the course of assessment proceedings, the assessee was found owner

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. CY CIT-CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

3) read with Section 153A of the income tax act 1961. 039. The only addition was made with respect to three house properties owned by the assessee for which no income was offered by assessee in the original return of income under the head income from house property. 040. During the course of assessment proceedings, the assessee was found owner