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30 results for “house property”+ Section 44Dclear

Sorted by relevance

Mumbai30Delhi12Kolkata3Ahmedabad2Karnataka1Surat1

Key Topics

Double Taxation/DTAA20Permanent Establishment19Business Income18Section 145A8Section 143(3)7Addition to Income7Section 735Section 9(1)(vi)4Disallowance4Section 14A3Section 271(1)(c)3Section 120(4)(b)3

DCIT 14(1)(1), MUMBAI vs. BLUE BERRY TRADING CO P.LTD, MUMBAI

In the result appeal of the Revenue is dismissed

ITA 3568/MUM/2016[2011-12]Status: DisposedITAT Mumbai08 Aug 2022AY 2011-12
Section 143(3)Section 73

house property and capital gains. Hence, the case squarely falls under the exception provided in Explanation to Section 73 of the Act. 3.6. In any event, loss incurred on futures and options amounting to Rs.5,19,33,951/- and Rs.12,65,977/- can never be treated as speculation 6 M/s. Blue Berry Trading Co.Pvt.Ltd., loss in terms of provisions

ACIT CIR 7(1), MUMBAI vs. NOVARTIS INDIA ( FORMELRY KNOWN AS HINDUSTAN CIBA GIEGY LTD), MUMBAI

In the result, (i) the appeal filed by the assessee is partly allowed for statistical purpose (ii) the appeal filed by the revenue is dismissed and (iii) the Cross Objections filed by the assessee ...

ITA 2188/MUM/2012[2003-04]Status: DisposedITAT Mumbai28 May 2024

Showing 1–20 of 30 · Page 1 of 2

AY 2003-04

Bench: Pavan Kumar Gadale & Shri Girish Agrawal & Co 76/Mum/2013 (A.Y 2003-04) Novartis India Limited Vs. Deputy Commissioner Of Income–Tax–14(1)(1) Inspire Bkc, 7Th Floor, Room No 432, Bandra Kurla Complex, Aaykar Bhawan, Bandra (E) M.K. Marg, Mumbai-400051. Mumbai-400020. Pan/Gir No. Aaach2914F (अपीलाथ"/Appellant) (""यथ"/Respondent) Deputy Commissioner Vs. Novartis India Limited Of Income–Tax–14(1)(1) Inspire Bkc, 7Th Floor, Room No 432, Bandra Kurla Complex, Aaykar Bhawan, Bandra (E) M.K. Marg, Mumbai-400051 Mumbai-400020 Pan/Gir No. Aaach2914F (अपीलाथ"/Appellant (""यथ"/Respondent)

Section 37(1)Section 41(3)Section 80H

house property at a notional value (v) the adoption of the fair market value for asset transferred(vi) transfer pricing adjustment on international transactions. Further the CIT(A) has granted relief in other grounds of appeal and partly allowed the assessee appeal. Aggrieved by the order of the CIT(A), the assessee and the revenue have filed an appeal before

NOVARTIS INDIA LTD,MUMBAI vs. DCIT CIR 7(1), MUMBAI

Appeal stand partly allowed

ITA 3379/MUM/2009[2001-02]Status: HeardITAT Mumbai30 Apr 2021AY 2001-02
For Appellant: Shri Jehangir D. Mistry (Ld. SrFor Respondent: Shri Salil Mishra-CIT DR and Shri Tharian Oommen-Ld. Sr. DR
Section 115JSection 143(3)

House Property‟ if the property was occupied by the assessee for its business. The buildings have been used by both the entities for their respective businesses. Upon demerger, CSCIL could not have been asked to vacate the said premises immediately. They were allowed to occupy the premises for the purpose of their business for a reasonable time till they were

TATA INDUSTRIES LTD,MUMBAI vs. ASST CIT RG 2(3), MUMBAI

The appeal of the assessee stands partly allowed

ITA 6750/MUM/2014[2007-08]Status: DisposedITAT Mumbai10 Nov 2017AY 2007-08
For Appellant: Shri Dinesh VyasFor Respondent: Shri Samuel Darse-CIT-DR
Section 10Section 143(3)Section 14ASection 254(1)

House, Homi Modi Street Aayakar Bhavan, M.K. Road Vs. Fort, Mumbai-40 001 Mumbai-400 020. PAN:AAACT 4058 L (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर आयकर अपील अपील संसंसंसं./I.T.A./6440/Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" DCIT-Range-2(3) Vs. Tata Industries Ltd. Aayakar

LUCENT TECHNOLOGIES GRL LLC,MUMBAI vs. JDIT (IT) RG 4, MUMBAI

In the result, these appeals by the assessee stands allowed

ITA 7704/MUM/2012[2009-10]Status: DisposedITAT Mumbai13 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Samuel Darse
Section 115Section 115ASection 144C(1)Section 144C(5)Section 44D

House, DLF City, Phase-III, Ballard Pier, Mumbai-400 038 Gurgaon – 122 002 PAN/GIR No. AABCL 3902 G (Appellant) : (Respondent) Appellant by : Shri Madhur Agarwal Respondent by : Shri Samuel Darse Date of Hearing : 21.05.2018 Date of Pronouncement : 13.08.2018 O R D E R Per Bench: These are appeals by the assessee directed against the orders of the Assessing Officer passed

ACIT 8(1), MUMBAI vs. AVENTIS PHARMA LTD, MUMBAI

In the result, appeal is dismissed

ITA 2072/MUM/2010[2002-03]Status: DisposedITAT Mumbai11 Aug 2021AY 2002-03

Bench: Shri Pramod Kumar () & Shri Saktijit Dey ()

Section 271(1)(c)

44D of the I. T. Act. In other words, receipts constituting independent income having no nexus with exports were required to be reduced from Business Profits under clause (baa). A bare reading of clause (baa)(1) indicates that receipts by way of brokerage, commission, interest, rent, charges etc. formed part of gross total income being Business Profits

ACIT CIR. - 8(1), MUMBAI vs. M/S. AVENTIS PHARMA LTD., MUMBAI

In the result, appeal is dismissed

ITA 3187/MUM/2006[2002-2003]Status: DisposedITAT Mumbai11 Aug 2021AY 2002-2003

Bench: Shri Pramod Kumar () & Shri Saktijit Dey ()

Section 271(1)(c)

44D of the I. T. Act. In other words, receipts constituting independent income having no nexus with exports were required to be reduced from Business Profits under clause (baa). A bare reading of clause (baa)(1) indicates that receipts by way of brokerage, commission, interest, rent, charges etc. formed part of gross total income being Business Profits

M/S. AVENTIS PHARMA LTD.,MUMBAI vs. ACIT - 8(1), MUMBAI

In the result, appeal is dismissed

ITA 3092/MUM/2006[2002-2003]Status: DisposedITAT Mumbai11 Aug 2021AY 2002-2003

Bench: Shri Pramod Kumar () & Shri Saktijit Dey ()

Section 271(1)(c)

44D of the I. T. Act. In other words, receipts constituting independent income having no nexus with exports were required to be reduced from Business Profits under clause (baa). A bare reading of clause (baa)(1) indicates that receipts by way of brokerage, commission, interest, rent, charges etc. formed part of gross total income being Business Profits

LUCENT TECHNOLGIES GRL LLC,MUMBAI vs. DDIT (IT) 4(1), MUMBAI

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 1934/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Jul 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri PJ PardiwalaFor Respondent: Shri Samuel Darse, DR
Section 143(3)Section 144C(1)Section 9(1)(vi)

House, Vs. Cyber Green, DLF City, Ballard Pier, Mumbai-400 Phasse-III, Gurgaon-122002 038 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) अपीलाथी की ओर े / Appellant by : Shri PJ Pardiwala Shri Madhur Aggarwal, ARs’ प्रत्यथी की ओर े / Respondent by : Shri Samuel Darse, DR ुनवाई की तारीख / Date of hearing: 16-07-2018 घोषणा की तारीख / Date of pronouncement

ITO 9(1)(3), MUMBAI vs. ANCHOR RESIDENCY P.LTD, MUMBAI

In the result, the appeal filed by the revenue is partly allowed

ITA 4407/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Mar 2018AY 2011-12

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 143(2)Section 36(1)(iii)

House, Shyam Nagar, Off Jogeshwari Vikhroli Link Road, Jogeshwari (E), Mumbai-60 PAN : AAFC A2252C Appellant by Shri Rajesh Damar Respondent by Shri Ms. Dinkle Hariya Date of hearing 07-02-2018 Date of pronouncement 14-03-2018 O R D E R Per G Manjunatha, AM : This appeal filed by the revenue is directed against order

REFINITIV LTD.,MUMBAI vs. DDIT (I.TAXATION) RANGE 2, MUMBAI

Appeals are disposed off

ITA 5092/MUM/2004[2000-01]Status: DisposedITAT Mumbai28 Jun 2023AY 2000-01

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

House, Ballard Estate Inidabulls Finance Centre, Mumbai 400001 tower 3, 27th-32n d Floor Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400001 (Appellant) (Respondent) PAN No. AABCR7557B ITA No. 5379/Mum/2005 (Assessment Year: 2002-03) Refinitive SA ( formally known DDIT (IT)- 4(1) (1) as Reuters Online SE) R. No. 1712, 17th Floor, Air C/o Rajashreee Sabnavis and Associates

REFINITIV LTD.,MUMBAI vs. ADIT (IT) RG 2(1), MUMBAI

Appeals are disposed off

ITA 3617/MUM/2010[2006-07]Status: DisposedITAT Mumbai28 Jun 2023AY 2006-07

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

House, Ballard Estate Inidabulls Finance Centre, Mumbai 400001 tower 3, 27th-32n d Floor Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400001 (Appellant) (Respondent) PAN No. AABCR7557B ITA No. 5379/Mum/2005 (Assessment Year: 2002-03) Refinitive SA ( formally known DDIT (IT)- 4(1) (1) as Reuters Online SE) R. No. 1712, 17th Floor, Air C/o Rajashreee Sabnavis and Associates

ADIT (IT) RG 2, MUMBAI vs. REUTERS LTD, MUMBAI

Appeals are disposed off

ITA 5155/MUM/2009[2005-06]Status: DisposedITAT Mumbai28 Jun 2023AY 2005-06

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

House, Ballard Estate Inidabulls Finance Centre, Mumbai 400001 tower 3, 27th-32n d Floor Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400001 (Appellant) (Respondent) PAN No. AABCR7557B ITA No. 5379/Mum/2005 (Assessment Year: 2002-03) Refinitive SA ( formally known DDIT (IT)- 4(1) (1) as Reuters Online SE) R. No. 1712, 17th Floor, Air C/o Rajashreee Sabnavis and Associates

DDIT (IT) 2(1), MUMBAI vs. REUTERS LTD, MUMBAI

Appeals are disposed off

ITA 4550/MUM/2013[2006-07]Status: DisposedITAT Mumbai28 Jun 2023AY 2006-07

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

House, Ballard Estate Inidabulls Finance Centre, Mumbai 400001 tower 3, 27th-32n d Floor Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400001 (Appellant) (Respondent) PAN No. AABCR7557B ITA No. 5379/Mum/2005 (Assessment Year: 2002-03) Refinitive SA ( formally known DDIT (IT)- 4(1) (1) as Reuters Online SE) R. No. 1712, 17th Floor, Air C/o Rajashreee Sabnavis and Associates

DDIT (INTERNATIONAL I. T) 2(1), MUMBAI vs. M/S. REUTERS ON LINE S.A, MUMBAI

Appeals are disposed off

ITA 5379/MUM/2005[2002-2003]Status: DisposedITAT Mumbai28 Jun 2023AY 2002-2003

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

House, Ballard Estate Inidabulls Finance Centre, Mumbai 400001 tower 3, 27th-32n d Floor Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400001 (Appellant) (Respondent) PAN No. AABCR7557B ITA No. 5379/Mum/2005 (Assessment Year: 2002-03) Refinitive SA ( formally known DDIT (IT)- 4(1) (1) as Reuters Online SE) R. No. 1712, 17th Floor, Air C/o Rajashreee Sabnavis and Associates

THE DDIT(IT)-2(1), MUMBAI vs. M/S. REUTERS LTD, UK, MUMBAI

Appeals are disposed off

ITA 1979/MUM/2008[2004-2005]Status: DisposedITAT Mumbai28 Jun 2023AY 2004-2005

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

House, Ballard Estate Inidabulls Finance Centre, Mumbai 400001 tower 3, 27th-32n d Floor Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400001 (Appellant) (Respondent) PAN No. AABCR7557B ITA No. 5379/Mum/2005 (Assessment Year: 2002-03) Refinitive SA ( formally known DDIT (IT)- 4(1) (1) as Reuters Online SE) R. No. 1712, 17th Floor, Air C/o Rajashreee Sabnavis and Associates

DDIT (I.T) 2(1), MUMBAI vs. M/S. REUTERS LTD., MUMBAI

Appeals are disposed off

ITA 5228/MUM/2004[2000-2001]Status: DisposedITAT Mumbai28 Jun 2023AY 2000-2001

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

House, Ballard Estate Inidabulls Finance Centre, Mumbai 400001 tower 3, 27th-32n d Floor Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400001 (Appellant) (Respondent) PAN No. AABCR7557B ITA No. 5379/Mum/2005 (Assessment Year: 2002-03) Refinitive SA ( formally known DDIT (IT)- 4(1) (1) as Reuters Online SE) R. No. 1712, 17th Floor, Air C/o Rajashreee Sabnavis and Associates

THE DDIT(IT)-2(1), MUMBAI vs. M/S. REUTERS LTD, UK, MUMBAI

Appeals are disposed off

ITA 1978/MUM/2008[2003-2004]Status: DisposedITAT Mumbai28 Jun 2023AY 2003-2004

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

House, Ballard Estate Inidabulls Finance Centre, Mumbai 400001 tower 3, 27th-32n d Floor Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400001 (Appellant) (Respondent) PAN No. AABCR7557B ITA No. 5379/Mum/2005 (Assessment Year: 2002-03) Refinitive SA ( formally known DDIT (IT)- 4(1) (1) as Reuters Online SE) R. No. 1712, 17th Floor, Air C/o Rajashreee Sabnavis and Associates

REFINITIV LTD.,MUMBAI vs. THE DY DIT (I.T) 2(1), MUMBAI

Appeals are disposed off

ITA 8348/MUM/2004[2001-2002]Status: DisposedITAT Mumbai28 Jun 2023AY 2001-2002

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

House, Ballard Estate Inidabulls Finance Centre, Mumbai 400001 tower 3, 27th-32n d Floor Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400001 (Appellant) (Respondent) PAN No. AABCR7557B ITA No. 5379/Mum/2005 (Assessment Year: 2002-03) Refinitive SA ( formally known DDIT (IT)- 4(1) (1) as Reuters Online SE) R. No. 1712, 17th Floor, Air C/o Rajashreee Sabnavis and Associates

REFINITIV LTD.,MUMBAI vs. DCIT (IT) 2(1), MUMBAI

Appeals are disposed off

ITA 1287/MUM/2009[2004-2005]Status: DisposedITAT Mumbai28 Jun 2023AY 2004-2005

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

House, Ballard Estate Inidabulls Finance Centre, Mumbai 400001 tower 3, 27th-32n d Floor Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400001 (Appellant) (Respondent) PAN No. AABCR7557B ITA No. 5379/Mum/2005 (Assessment Year: 2002-03) Refinitive SA ( formally known DDIT (IT)- 4(1) (1) as Reuters Online SE) R. No. 1712, 17th Floor, Air C/o Rajashreee Sabnavis and Associates