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4,987 results for “house property”+ Section 8clear

Sorted by relevance

Mumbai4,987Delhi4,241Bangalore1,567Chennai1,205Ahmedabad840Jaipur838Karnataka819Kolkata786Hyderabad753Pune641Chandigarh449Surat335Indore322Cochin298Visakhapatnam288Telangana219Amritsar172Rajkot159Raipur138Lucknow114Cuttack113Nagpur112Agra79SC75Patna67Calcutta66Jodhpur59Guwahati47Allahabad37Dehradun32Varanasi25Rajasthan24Kerala20Ranchi15Jabalpur14Orissa9Panaji9Punjab & Haryana5A.K. SIKRI ROHINTON FALI NARIMAN4Andhra Pradesh2Gauhati2Himachal Pradesh2J&K1D.K. JAIN JAGDISH SINGH KHEHAR1H.L. DATTU S.A. BOBDE1ARIJIT PASAYAT C.K. THAKKER1ANIL R. DAVE SHIVA KIRTI SINGH1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 143(3)82Addition to Income67Disallowance29Deduction26Section 5425Section 271(1)(c)23Section 14A23House Property23Business Income20

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

8. True it is, that income derived from the property would always be termed as\n'income' from the property, but if the property is used as 'stock-in- trade', then the\nsaid property would become or partake the character of the stock, and any income\nderived from the stock, would be 'income' from the business, and not income from

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

Showing 1–20 of 4,987 · Page 1 of 250

...
Exemption20
Section 153A18
Section 14818

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

8. True it is, that income derived from the property would always be termed as\n'income' from the property, but if the property is used as 'stock-in- trade', then the\nsaid property would become or partake the character of the stock, and any income\nderived from the stock, would be 'income' from the business, and not income from

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

8. True it is, that income derived from the property would always be termed as\n'income' from the property, but if the property is used as 'stock-in- trade', then the\nsaid property would become or partake the character of the stock, and any income\nderived from the stock, would be 'income' from the business, and not income from

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

8. True it is, that income derived from the property would always be termed as\n'income' from the property, but if the property is used as 'stock-in- trade', then the\nsaid property would become or partake the character of the stock, and any income\nderived from the stock, would be 'income' from the business, and not income from

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)

house property of Rs. 86,03,116 may kindly be deleted. Ground No. 8: 7 M/s. The Phoenix Mills Ltd. Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the addition done by AO an amount

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)

house property of Rs. 86,03,116 may kindly be deleted. Ground No. 8: 7 M/s. The Phoenix Mills Ltd. Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the addition done by AO an amount

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 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)

house property of Rs. 86,03,116 may kindly be deleted. Ground No. 8: 7 M/s. The Phoenix Mills Ltd. Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the addition done by AO an amount

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)

house property of Rs. 86,03,116 may kindly be deleted. Ground No. 8: 7 M/s. The Phoenix Mills Ltd. Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the addition done by AO an amount

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)

house property of Rs. 86,03,116 may kindly be deleted. Ground No. 8: 7 M/s. The Phoenix Mills Ltd. Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the addition done by AO an amount

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)

house property of Rs. 86,03,116 may kindly be deleted. Ground No. 8: 7 M/s. The Phoenix Mills Ltd. Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the addition done by AO an amount

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)

house property of Rs. 86,03,116 may kindly be deleted. Ground No. 8: 7 M/s. The Phoenix Mills Ltd. Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the addition done by AO an amount

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)

house property of Rs. 86,03,116 may kindly be deleted. Ground No. 8: 7 M/s. The Phoenix Mills Ltd. Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the addition done by AO an amount

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)

house property of Rs. 86,03,116 may kindly be deleted. Ground No. 8: 7 M/s. The Phoenix Mills Ltd. Without prejudice to Ground 1& 2 above, on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the addition done by AO an amount

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 properties. He further states that the learned AO has not granted deduction of vacancy allowance, as well as deduction of men shipping taxation and maintenance charges and also standard deduction under section 24 of 30% of the annual value. The arguments of the assessee are stated that page number 8

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 properties. He further states that the learned AO has not granted deduction of vacancy allowance, as well as deduction of men shipping taxation and maintenance charges and also standard deduction under section 24 of 30% of the annual value. The arguments of the assessee are stated that page number 8

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 properties. He further states that the learned AO has not granted deduction of vacancy allowance, as well as deduction of men shipping taxation and maintenance charges and also standard deduction under section 24 of 30% of the annual value. The arguments of the assessee are stated that page number 8

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 properties. He further states that the learned AO has not granted deduction of vacancy allowance, as well as deduction of men shipping taxation and maintenance charges and also standard deduction under section 24 of 30% of the annual value. The arguments of the assessee are stated that page number 8

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 properties. He further states that the learned AO has not granted deduction of vacancy allowance, as well as deduction of men shipping taxation and maintenance charges and also standard deduction under section 24 of 30% of the annual value. The arguments of the assessee are stated that page number 8

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 properties. He further states that the learned AO has not granted deduction of vacancy allowance, as well as deduction of men shipping taxation and maintenance charges and also standard deduction under section 24 of 30% of the annual value. The arguments of the assessee are stated that page number 8

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 properties. He further states that the learned AO has not granted deduction of vacancy allowance, as well as deduction of men shipping taxation and maintenance charges and also standard deduction under section 24 of 30% of the annual value. The arguments of the assessee are stated that page number 8