REKHA MAHESHWARI ,DELHI vs. INCOME TAX OFFICER , DELHI

In the result, appeal of the assessee is allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

house property’ from rent of Rs.26,00,000/- received from tenant SVIL Mines Ltd in respect of property situated at D-10, Ring Road, Rajouri 3 Mrs. Rekha Maheshwari Garden, New Delhi. The assessee had claimed credit of TDS of Rs.2,60,000/- @ 10% which was deducted on rent u/s.194I of the Act by the tenant having TAN DELS25756D. Since

ACIT 17(1), MUMBAI vs. ELVE CORPORATION, MUMBAI

Bench: Shri Joginder Singh & Shri Ramit Kochar

house property. 20. As far as profits and gains of business or profession are concerned by section 28 these are set out. The income therein shall be chargeable to income tax under this head and the clause thereof would indicate as to how the sub-headings of compensation, income derived by trade, professional or similar association from specific service performed

ACIT 17(1), MUMBAI vs. ELVE CORPORATION, MUMBAI

Bench: Shri Joginder Singh & Shri Ramit Kochar

house property. 20. As far as profits and gains of business or profession are concerned by section 28 these are set out. The income therein shall be chargeable to income tax under this head and the clause thereof would indicate as to how the sub-headings of compensation, income derived by trade, professional or similar association from specific service performed

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

M.R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22,

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

M. R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

ACIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section