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8 results for “house property”+ Section 10(38)clear

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Key Topics

Section 1256Section 19(4)2Addition to Income2

PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

Accordingly, this appeal fails and is dismissed

ITA/7/2023HC Orissa02 Mar 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 174Section 189

House of Lords in the case of Anisminic Ltd, v. Foreign Compensation Commission, reported at 1969(1) ER 208 and the 6 decision of the Hon’ble Supreme Court in the case of Union of India v. Tarachand Gupta & Bros, reported at (1971) 1 SCC 486 (para 21). 6. The second point urged by learned counsel for the appellants

PR.COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. M/S.UTKAL ALUMINA INTERNATIONAL LTD.

ITA/10/2017HC Orissa04 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

38. Copy of the Conveyance Deed DW-2 39. Copy of the execution of Conveyance DW-2 Signed By:SAVITA PASRICHA Signing Date:09.01.2026 16:51:13 Signature Not Verified RFA (OS) 05/2017 and connected matters Page 20 of 43 Deed in respect of the Suit property. 40. Copy of payment of rent amount of ground floor, paid

PRINCIPAL COMMISSIONER OF INCOME TAX-2 vs. GAUYA SANTARE

In the result, this Appeal Suit is dismissed

ITA/2/2018HC Orissa23 Dec 2019

Bench: The Madurai Bench Of Madras High Court Reserved On : 13.11.2025 Pronounced On : 12.02.2026 Coram The Honourable Mr.Justice P.Vadamalai A.S(Md)No.2 Of 2018 K.V.R.Kannan, S/O.K.V.Raju Thevar, 1, Raj Bhavan, K.V.R.Garden, Via Samayalkudi Mariamman Koil, Theni Main Road, Madurai – 625 016. ...Appellant/Plaintiff Vs. G.Ramachandran (Died) Saradha, W/O.Muthuraman, Back Side To K.V.R.Garden, Kochadai, Madurai – 625 016. ...Respondent/Defendant

For Respondent: Mr.V..Ramakrishnan
Section 96

Section 16(c) of the Specific Relief Act. So, the suit is liable to be dismissed. 5.The trial Court framed the following issues upon the pleadings of both parties. (1)Whether the plaintiff could not mobilize funds and not taking any steps to purchase the property as per the agreement, dated 09.03.2006? (2)Whether the plaintiff is entitled

PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. SEKHAR KUMAR MOHAPATRA

ITA/9/2024HC Orissa15 Apr 2024

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

For Appellant: Mr. Ajit Kumar, Sr. AdvocateFor Respondent: Mr. Prashant Vidyarthy, Sr. Panel Counsel
Section 164Section 42

Section 5(5) of the PMLA, the original complaint (OC) No. 901 of 2018 dated 15.03.2018 was filed by the respondent ED before the Ld. Adjudicating Authority under PMLA, New Delhi and the same provisional order of attachment was confirmed by the Learned Adjudicating Authority vide order dated 03.08.2018. The appellant challenged the aforesaid order of adjudicating authority before

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

ITA/96/2022HC Orissa17 Aug 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

ITA/5/2012HC Orissa10 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such as Maharani

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

ITA/40/2007HC Orissa07 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such as Maharani

PRINCIPAL COMMISSIONER OF INCOME TAX 1,BHUBANESWAR vs. BOUDH CO OPERATIVE CENTRAL BANK LTD.,BOUDH

ITA/104/2018HC Orissa06 Apr 2022

Bench: The Hon'Ble Mr Justice Hanchate Sanjeevkumar Rev.Pet Family Court No. 104 Of 2018 C/W Rev.Pet Family Court No. 134 Of 2017 Rev.Pet Family Court No. 131 Of 2019

Section 125Section 19Section 19(4)Section 9

10. Section 125 of Cr.P.C. is a social beneficial legislation. The object of this provision is to achieve social justice by providing social security to the destitute. Even divorced wife is entitled for maintenance as per Section 125 of Cr.P.C. as per law laid down by the Hon’be Supreme Court in the catena of decisions. When this being