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8 results for “house property”+ Section 80P(2)(d)clear

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Key Topics

Section 80P(2)(a)13Section 271E13Section 143(3)7Section 80P(2)(f)6Section 80P6Deduction6Section 80P(2)(d)5Section 139(1)4Section 269S4Disallowance

SINDHUDURG ZILLA MADHYAMIK VA UCHHA MADHYAMIK SHIKSHAK VA SHIKSHKETAR KARMACHARI PATSANSTHA LTD,SINDHUDURGNAGARI KUDAL vs. INCOME TAX OFFICER KUDAL, KUDAL

In the result, appeal of the assessee is dismissed

ITA 968/PUN/2023[2018-19]Status: DisposedITAT Pune15 Apr 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.968/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Sindhuurg Zilla Madhyamik Va The Income Tax Officer, Uchha Madhyamik Shikshak Va V Kudal. Shikshketar Karmachari S Patsanstha Ltd., Plot No.33, Sindhudurgnagari, Kudal Dist, Sindhudurg. Maharashtra – 416812. Pan: Aagas6518L Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Sourabh Nayak, Irs – Jcit-Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 15/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 30.08.2023 Emanating From Assessment Order Passed Under Section 144 R.W.S 144B Of The Act Dated 21.04.2021. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 144Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(2)(f)

house property chargeable under section 22. 6.1 Section 80A(5) of the Act is reproduced here under : Deductions to be made in computing total income. 80A. (1) In computing the total income of an assessee, there shall be allowed from his gross total income, in accordance with and subject to the provisions of this Chapter, the deductions specified in sections

4
Addition to Income3
House Property2

INCOME TAX OFFICER, WARD-1(1), NASHIK, NASHIK vs. MICO EMPLOYEES CREDIT COOP SOCIETY LTD., NASHIK

In the result, the appeal of the Revenue is dismissed

ITA 281/PUN/2024[2017-18]Status: DisposedITAT Pune18 Sept 2024AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 56Section 80(2)(d)Section 80PSection 80P(2)(a)

house property. The Appellant has claimed the whole of its business income as deduction u/s 80P(2)(a)(i). 6.1. While completing assessment, the AO held that interest income from deposits with nationalised banks (Rs.1,54,21,304) was outside the purview of business income. The AO argued that such interest was earned by investment of surplus funds and hence

ARMED FORCES EX-OFFICERS MULTISERVICES CO-OPERATIVE SOCIETY LTD,PUNE vs. INCOME TAX OFFICERS NFAC, PUNE

In the result, the appeal filed by the assessee stands partly allowed

ITA 787/PUN/2024[2013-14]Status: DisposedITAT Pune27 Sept 2024AY 2013-14

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: CA Shweta JoshiFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 80PSection 80P(2)(d)Section 80P(4)

house property and income from capital gains amounting to INR 20,17,659/- twice while computing the income as per the assessment order under section 147 rws 144 rws 1448 dated 26 March 2022. Also, Tax credits such as TDS Advance and self- assessment tax paid for the has not been given while computing final tax liability. 3) The appellant

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD., AURANGABAD. vs. TAPADIYA CONSTRUCTION LTD, AURANGABAD

In the result, appeal of the Revenue is dismissed

ITA 1375/PUN/2024[2019-20]Status: DisposedITAT Pune03 Jun 2025AY 2019-20

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Vipul Joshi, AdvocateFor Respondent: Shri Ganesh B. Budruk, Addl.CIT
Section 132Section 269SSection 271D

d) any Government company as defined in clause (45)of section 2 of the Companies Act, 2013 (18 of 2013); (e) such other institution, association or body or class of institutions, associations or bodies which the Central Government may, for reasons to be recorded in writing, notify in this behalf in the Official Gazette: Provided further that the provisions

ACIT, CENTRAL CIRCLE-2(3), PUNE, PUNE vs. PARSHWANATH NAGARI SAHAKARI PARSANSTHA MARYADIT, SATARA

In the result, the appeal is dismissed

ITA 1314/PUN/2024[2020-21]Status: DisposedITAT Pune27 Nov 2024AY 2020-21

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 143(1)Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

section 80P(4) of the Act.” 3. Facts of the case, in brief, are that the assessee is a cooperative credit society engaged in providing credit facilities to it’s members. It filed it’s return of income on 25.01.2021 declaring NIL income after claiming deduction under Chapter- VIA at Rs.3,53,40,393/- i.e., u/sec.80P(2

INCOME-TAX OFFICER, WARD - 5,, PANVEL vs. KESHAVSMRUTI NAGARI SAHAKARI PAT. LTD,, PANVEL

Appeal is dismissed in above terms

ITA 925/PUN/2018[2010-11]Status: DisposedITAT Pune21 Sept 2022AY 2010-11

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No.925/Pun/2018 धनधाारण वषा / Assessment Year : 2010-11

For Appellant: Shri Nikhil PathakFor Respondent: Shri M.G. Jasnani
Section 143(3)Section 80Section 80P(2)(a)

property held by the borrower. Vehicle Loan vi. This loan is granted against the vehicle purchased by the borrower. Gold Mortgage Loan vii. This loan is granted against the gold offered as mortgage & kept in the custody of the society. Home Loan viii. This loan is granted against the home purchased by the borrower and thus a grossly housing finance

INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

In the result, the appeal filed by the Revenue is dismissed

ITA 199/PUN/2025[2019-20]Status: DisposedITAT Pune11 Jun 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 139(1)Section 139(4)Section 80ISection 80P

D E R PER R.K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 27.11.2024 of the Ld. Addl / JCIT(A), Gurugram relating to assessment year 2019- 20. 2. Facts of the case, in brief, are that the assessee is a private limited company registered under the Companies Act, 2013 and engaged in business

ASSISTANT COMMISSIONER OF INCOME TAX, JALGOAN vs. SUNIL RAMNARAYAN MANTRI, JALGAON

In the result, the appeal of the Revenue is dismissed

ITA 269/PUN/2024[2016-17]Status: DisposedITAT Pune29 Nov 2024AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Arvind Desai
Section 143(3)Section 269TSection 271ESection 275(1)(c)

house property and addition of Rs.5,05,860/- on account of low household withdrawals, to the income returned by the assessee. The assessee carried the matter in appeal before the Ld. CIT(A) who vide his order dated 20.12.2023 confirmed the above additions made by the Ld. AO. 6. In the meanwhile, the assessee’s case was selected for Revenue