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1,076 results for “house property”+ Section 77clear

Sorted by relevance

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Key Topics

Section 143(3)70Addition to Income69Section 6843Section 14739Disallowance39Deduction27Section 14826Section 271(1)(c)23Section 153A20

ASST CIT CC 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 241/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Oct 2016AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

77. We also found that the assessee has a combined financial and admin team. The major focus of the staffs was upon the actual recovery of common facility as per facility provided to the tenants. Practically what is required for the house property income is to recover the rent and account the same. For working the same, there

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Showing 1–20 of 1,076 · Page 1 of 54

...
Section 143(2)19
Section 14A19
House Property17
ITA 50/MUM/2015[2008-09]Status: DisposedITAT Mumbai06 Oct 2016AY 2008-09

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

77. We also found that the assessee has a combined financial and admin team. The major focus of the staffs was upon the actual recovery of common facility as per facility provided to the tenants. Practically what is required for the house property income is to recover the rent and account the same. For working the same, there

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 46/MUM/2015[2004-05]Status: DisposedITAT Mumbai06 Oct 2016AY 2004-05

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

77. We also found that the assessee has a combined financial and admin team. The major focus of the staffs was upon the actual recovery of common facility as per facility provided to the tenants. Practically what is required for the house property income is to recover the rent and account the same. For working the same, there

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 48/MUM/2015[2006-07]Status: DisposedITAT Mumbai06 Oct 2016AY 2006-07

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

77. We also found that the assessee has a combined financial and admin team. The major focus of the staffs was upon the actual recovery of common facility as per facility provided to the tenants. Practically what is required for the house property income is to recover the rent and account the same. For working the same, there

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 49/MUM/2015[2007-08]Status: DisposedITAT Mumbai06 Oct 2016AY 2007-08

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

77. We also found that the assessee has a combined financial and admin team. The major focus of the staffs was upon the actual recovery of common facility as per facility provided to the tenants. Practically what is required for the house property income is to recover the rent and account the same. For working the same, there

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 47/MUM/2015[2005-06]Status: DisposedITAT Mumbai06 Oct 2016AY 2005-06

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

77. We also found that the assessee has a combined financial and admin team. The major focus of the staffs was upon the actual recovery of common facility as per facility provided to the tenants. Practically what is required for the house property income is to recover the rent and account the same. For working the same, there

ASST CIT CC 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 242/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Oct 2016AY 2010-11

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

77. We also found that the assessee has a combined financial and admin team. The major focus of the staffs was upon the actual recovery of common facility as per facility provided to the tenants. Practically what is required for the house property income is to recover the rent and account the same. For working the same, there

THE PHOENIX MILLS LTD,MUMBAI vs. DCIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 51/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Oct 2016AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

77. We also found that the assessee has a combined financial and admin team. The major focus of the staffs was upon the actual recovery of common facility as per facility provided to the tenants. Practically what is required for the house property income is to recover the rent and account the same. For working the same, there

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

ITA 52/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Oct 2016AY 2010-11

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

77. We also found that the assessee has a combined financial and admin team. The major focus of the staffs was upon the actual recovery of common facility as per facility provided to the tenants. Practically what is required for the house property income is to recover the rent and account the same. For working the same, there

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

ITA 718/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Nov 2023AY 2016-17

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

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

house property. He submits that whether the property is acquired from known sources or not is not relevant for taxation u/s 22 of the Act. Had those properties found unaccounted those additions would have been under other sections. b) With respect to addition in case of long-term capital gain exemption u/s 10 (38) of the Act, he submits that

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

ITA 710/MUM/2021[2011-12]Status: DisposedITAT Mumbai17 Nov 2023AY 2011-12

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

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

house property. He submits that whether the property is acquired from known sources or not is not relevant for taxation u/s 22 of the Act. Had those properties found unaccounted those additions would have been under other sections. b) With respect to addition in case of long-term capital gain exemption u/s 10 (38) of the Act, he submits that

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

ITA 2089/MUM/2021[2010-11]Status: DisposedITAT Mumbai17 Nov 2023AY 2010-11

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

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

house property. He submits that whether the property is acquired from known sources or not is not relevant for taxation u/s 22 of the Act. Had those properties found unaccounted those additions would have been under other sections. b) With respect to addition in case of long-term capital gain exemption u/s 10 (38) of the Act, he submits that

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

ITA 712/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Nov 2023AY 2013-14

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

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

house property. He submits that whether the property is acquired from known sources or not is not relevant for taxation u/s 22 of the Act. Had those properties found unaccounted those additions would have been under other sections. b) With respect to addition in case of long-term capital gain exemption u/s 10 (38) of the Act, he submits that

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

ITA 711/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Nov 2023AY 2012-13

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

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

house property. He submits that whether the property is acquired from known sources or not is not relevant for taxation u/s 22 of the Act. Had those properties found unaccounted those additions would have been under other sections. b) With respect to addition in case of long-term capital gain exemption u/s 10 (38) of the Act, he submits that

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

ITA 713/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Nov 2023AY 2015-16

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

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

house property. He submits that whether the property is acquired from known sources or not is not relevant for taxation u/s 22 of the Act. Had those properties found unaccounted those additions would have been under other sections. b) With respect to addition in case of long-term capital gain exemption u/s 10 (38) of the Act, he submits that

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

ITA 709/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Nov 2023AY 2014-15

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

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

house property. He submits that whether the property is acquired from known sources or not is not relevant for taxation u/s 22 of the Act. Had those properties found unaccounted those additions would have been under other sections. b) With respect to addition in case of long-term capital gain exemption u/s 10 (38) of the Act, he submits that

DCIT CC 4(2), MUMBAI vs. ROCKFORT ESTATE DEVELOPERS PVT LTD, MUMBAI

In the result, the appeal filed by the revenue is dismissed and the Cross objections filed by the assessee are allowed for statistical purposes

ITA 4091/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Apr 2022AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Pavan Kumar Gadaledcit, Cc-4(2) Vs M/S Rockfort Estate Room No. 1918, 19Th Developers Pvt Ltd Floor, Air India Bldg, 1,Leela Baug, Andheri – Nariman Point, Kurla, Mumbai – 400021. Mumbai – 400051. Pan/Gir No. : Aabcr7896K Appellant .. Respondent Co No. 72/Mum/2021 (Arising Out Of Ita No. 4091/Mum/2019 A.Y 2014-15) M/S Rockfort Estate Vs Dcit, Cc-4(2) Developers Pvt Ltd Room No. 1918, 19Th 1, Leela Baug,Andheri Floor, Air India Bldg, – Kurla, Nariman Point, Mumbai – 400051. Mumbai – 400021. Pan/Gir No. : Aabcr7896K Appellant .. Respondent Assessee By : Mr.Rahul Hakani.Ar Revenue By : Mr.S.N. Kabra.Dr Date Of Hearing 28.01.2022 Date Of Pronouncement 25.04.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-52

For Appellant: Mr.Rahul Hakani.ARFor Respondent: Mr.S.N. Kabra.DR
Section 14Section 143(2)Section 143(3)Section 14ASection 22Section 23Section 36(1)(iii)Section 37(1)

77,80,058/-, the assessee has claimed interest only of Rs. 14,46,36,399/- under the head 'House Property' u/s. 24 of the act and remaining interest has not been claimed in the computation of income and therefore, as such, no interest expenditure has been ITA No. 4091/Mum/2019 & CO No. 72/Mum/2021 Rockfort Estate Developers Pvt Ltd. claimed

SANE & DOSHI ENTERPARISES,MUMBAI vs. JT CIT 17(3), MUMBAI

In the result appeal of the assessee is dismissed

ITA 998/MUM/2016[2012-13]Status: DisposedITAT Mumbai08 Aug 2018AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri. S.C. TiwariFor Respondent: Shri V. Justin, DR
Section 143(3)Section 24Section 48

house property” shall be computed after making the deduction, namely, a sum equal to 30% to the annual value and (b) where the property has been acquired, constructed, repaired, renewed or reconstructed with borrowed capital, the amount of any interest payable on such capital. The proviso, and particularly the second proviso stipulates that where the property referred to in subsection

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)

77,284/- to be assessed under the head "Income from House Property" instead of assessed under the head "Income from House Property" instead of assessed under the head "Income from House Property" instead of "Income from other sources" particularly when the said income was "Income from other sources" particularly when the said income was "Income from other sources" particularly when

DCIT CEN CIR 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the results, all the appeals of the revenue are dismissed

ITA 3991/MUM/2018[2011-12]Status: DisposedITAT Mumbai15 Nov 2019AY 2011-12

Bench: Shri Ramesh C Sharma & Shri Pawan Singhआयकर अपीऱ सं./I.T.A. No. 3991/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2011-12) आयकर अपीऱ सं./I.T.A. No. 3992/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2012-13) आयकर अपीऱ सं./I.T.A. No. 3993/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2013-14) आयकर अपीऱ सं./I.T.A. No. 3994/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) बिधम/ Dy. Commissioner Of M/S Phoenix Mills Ltd. Income Tax, 462, Senapati Bapat Vs. Central Circle-8(4), Marg, Lower Parel, 6Th Floor, Room No. 658, Mumbai-400013. Aayakar Bhavan, M.K. Road, Mumbai 400020 स्थायी ऱेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacp 3325 J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Awungshi Gimson (CIT-DR)
Section 143(3)Section 14ASection 23(1)(c)Section 36

House Property for the captioned assessment year. During the re-opening proceeding, it was submitted that the assessee had sufficient interest free funds available with it and the same could have been said to utilized for the said purposes. Further, reliance was placed on the judgment of Hon'ble High Court, Bombay in the case of Commissioner Of Income