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2 results for “house property”+ Section 194Aclear

Sorted by relevance

Chandigarh61Mumbai28Delhi18Chennai16Bangalore9Hyderabad6Raipur3Jaipur3Cochin3SC3Visakhapatnam2Kolkata2Pune2Ahmedabad2Lucknow1

Key Topics

Section 43C4Section 403Section 143(2)2

M/S KOLTE PATIL DEVELOPERS LTD,PUNE vs. DCIT,CIRCLE-7, PUNE, PUNE

In the result, the appeal filed by the assessee is allowed

ITA 704/PUN/2024[2014-15]Status: DisposedITAT Pune12 Aug 2024AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2014-15

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkende
Section 143(2)Section 40Section 43C

house property. Therefore, it is amply clear the provisions of sec.23(5) are prospective in nature and cannot be applied to assessment years prior to A.Y. 2018-19. In the case of Sheth Developers P Ltd. Vs DCIT, the Hon’ble ITAT vide appeal No ITA No. 1953/Mum/2020 did 27.6.2022 held that the provisions of sec.23

PASHANKAR AUTO WORKS PVT. LTD.,PUNE vs. INCOME TAX OFFICER WARD 4(5), PUNE, PUNE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 420/PUN/2024[2014-15]Status: DisposedITAT Pune05 Jun 2024AY 2014-15

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.420/Pun/2024 Assessment Year : 2014-15 Pashankar Auto Works Pvt. Ltd., Vs. Ito, Ward-4(5), S.No.45/1, Dehu Road, Pune Katraj-Bypass, Baner, Pune 411 015, Maharashtra Pan : Aaecp8466C Appellant Respondent

For Appellant: Shri Sharad A. VazeFor Respondent: Shri Sourabh Nayak
Section 139(1)Section 143(2)Section 147Section 148Section 194BSection 254(2)Section 271(1)(c)Section 274

House Property” and “Income from Other Sources” on which tax was deducted at sources 2 under the provisions of section 194B and 194A