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609 results for “house property”+ Section 9clear

Sorted by relevance

Mumbai4,633Delhi4,016Bangalore1,510Chennai1,095Ahmedabad807Jaipur787Karnataka768Kolkata738Hyderabad719Pune609Chandigarh441Surat320Indore320Visakhapatnam277Cochin268Telangana215Amritsar166Rajkot152Raipur136Cuttack109Lucknow108Nagpur102SC78Agra78Calcutta67Jodhpur55Patna52Guwahati47Allahabad36Dehradun28Varanasi24Rajasthan24Kerala17Jabalpur14Ranchi13Panaji10Orissa9Punjab & Haryana4A.K. SIKRI ROHINTON FALI NARIMAN4Andhra Pradesh2Himachal Pradesh2Gauhati2J&K1H.L. DATTU S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1ARIJIT PASAYAT C.K. THAKKER1ANIL R. DAVE SHIVA KIRTI SINGH1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Addition to Income66Section 54F60Section 143(3)59Section 14845Deduction43Disallowance35House Property33Section 6832Section 80G(5)32Section 14A

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

property or proprietary right in the software or the documentation. It is specifically provided that ‘Dakota’ retains sole and exclusive title to all portions of software and documentation and any copies thereof. 62. Now, coming to the second agreement which has been referred to by both the learned authorized representatives, which is placed at pages 14 to 17 of Paper

Showing 1–20 of 609 · Page 1 of 31

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29
Section 143(2)26
Section 80I26

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

property or proprietary right in the software or the documentation. It is specifically provided that ‘Dakota’ retains sole and exclusive title to all portions of software and documentation and any copies thereof. 62. Now, coming to the second agreement which has been referred to by both the learned authorized representatives, which is placed at pages 14 to 17 of Paper

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

property or proprietary right in the software or the documentation. It is specifically provided that ‘Dakota’ retains sole and exclusive title to all portions of software and documentation and any copies thereof. 62. Now, coming to the second agreement which has been referred to by both the learned authorized representatives, which is placed at pages 14 to 17 of Paper

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

property or proprietary right in the software or the documentation. It is specifically provided that ‘Dakota’ retains sole and exclusive title to all portions of software and documentation and any copies thereof. 62. Now, coming to the second agreement which has been referred to by both the learned authorized representatives, which is placed at pages 14 to 17 of Paper

M/S. VARUN DEVELOPERS,PUNE vs. ACIT, CIRCLE 2, PUNE, PUNE

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

ITA 613/PUN/2024[2016-17]Status: DisposedITAT Pune10 Sept 2024AY 2016-17

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

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sourabh Nayak
Section 143(2)Section 143(3)Section 22Section 23(1)(c)Section 24Section 80I

9 flats, rental income was found to be shown for 1 flat only and for remaining 8 vacant flats held in closing stock no rental income was disclosed by the assessee under the head “Income from house property”. The Assessing Officer therefore asked the assessee to explain why deemed rental income as per section

KUMAR PROPERTIES AND REAL ESTATE PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14, PUNE

In the result, the appeal is partly allowed

ITA 2977/PUN/2017[2013-14]Status: DisposedITAT Pune28 Apr 2021AY 2013-14

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.2977/Pun/2017 िनधा"रण वष" / Assessment Year 2013-14 Kumar Properties & Real Estate Vs. Dcit, Circle-14, Private Limited, Pune Ist Floor, Kumar Capital, East Street, Camp, Pune – 411 001 Pan : Aaack7490H Appellant Respondent Assessee By Shri Rajan Vora & Shri Rajendra Agiwal Revenue By Shri Vitthal Bhosale Date Of Hearing 27.04.2021 Date Of Pronouncement 28-04.2021 आदेश / Order Per R.S. Syal, Vp : This Appeal By The Assessee Is Directed Against The Order Passed By The Cit(A)-7, Pune On 01.09.2017 In Relation To The Assessment Year 2013-14. 2. The Assessee Has Assailed Confirmation Of Addition Of Rs.1,47,65,688/- Towards Deemed Rental Income On Stock-In-Trade Of Unsold Flats/Bungalows Held By The Assessee, As A First Major Issue. Succinctly, The Factual Panorama Of The Case Is That The Assessee Has Been Engaged In The Business Of Development Of Properties With The Projects `Kumar Infinia’ & `Kumar Picasso’

Section 2Section 22Section 23Section 27

section 23 w.e.f. 01.04.2018 reading as under:- `Where the property consisting of any building or land appurtenant thereto is held as stock-in-trade and the property or any part of the property is not let during the whole or any part of the previous year, the annual value of such property or part of the property, for the period

VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 2144/PUN/2024[AY 2010-11]Status: DisposedITAT Pune21 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

9. So far as the Income from House property is concerned, the Assessing Officer noted that the assessee in its original return had shown income from house property of Rs.1,46,524/- (from Lunkad colonnade, Pune - Rs.121324/- and for Talegaon flat Rs.25,200/-) and in the statements of facts submitted before the Settlement Commission, the assessee has disclosed an amount

DCIT, CC-2(1), PUNE, PUNE vs. VINOD RAMCHANDRA JADHAV, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 1307/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2025AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

9. So far as the Income from House property is concerned, the Assessing Officer noted that the assessee in its original return had shown income from house property of Rs.1,46,524/- (from Lunkad colonnade, Pune - Rs.121324/- and for Talegaon flat Rs.25,200/-) and in the statements of facts submitted before the Settlement Commission, the assessee has disclosed an amount

MANGILAL LAKAHJI CHOWDHARY,,PUNE vs. INCOME-TAX OFFICER, WARD - 3(1),, PUNE

Appeal is partly allowed in above terms

ITA 2791/PUN/2017[2013-14]Status: DisposedITAT Pune23 Sept 2022AY 2013-14

Bench: Shri S.S.Godara & Dr.Dipak P.Ripoteआयकरअपीलसं. / Ita No.2791/Pun/2017 िनधा"रण वष" / Assessment Year: 2013-14

Section 143(3)Section 2(47)Section 269USection 41(1)Section 53A

house property in day- to-day business activity requirements. This admittedly is not the Revenue’s case that the assessee has been managing his business activities from any other place. We accordingly delete rent disallowance of Rs.1,20,000/- in these peculiar circumstances. 4. The assessee does not press for his third substantive ground of challenging section 41(1) - cession

INCOME TAX OFFICER, PUNE vs. PRAKASH RAMKRISHNA POPHALE, PUNE

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

ITA 283/PUN/2024[2017-18]Status: DisposedITAT Pune25 Jun 2024AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

For Appellant: Shri Prasad BhandariFor Respondent: Shri Sourabh Nayak, Addl.CIT
Section 133(6)Section 143(2)Section 54Section 54(1)

section 54, being a beneficial provision enacted for encouraging investment in residential houses, should be liberally interpreted. The Hon'ble Supreme Court held that a provision for exemption or relief in a fiscal statute should be construed liberally and in favour of the assessee - Maharajadhiraj Sir Kameshwar Singh v. CIT [1957] 32 ITR 687 (SC). Considering the facts

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2077/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

section 13(1)(c) will not be attracted vis-à-vis these properties. 6.9. . . . . . . . . . . . . . . . 6.17. In view of the detailed discussions above, the addition made by the Ld. Assessing Officer vis-à-vis the properties at Flats No.7,8 & 9, Geeta Building, Sion, Mumbai and Farm House

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

ITA 16/PUN/2015[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

section 13(1)(c) will not be attracted vis-à-vis these properties. 6.9. . . . . . . . . . . . . . . . 6.17. In view of the detailed discussions above, the addition made by the Ld. Assessing Officer vis-à-vis the properties at Flats No.7,8 & 9, Geeta Building, Sion, Mumbai and Farm House

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2075/PUN/2014[2007-08]Status: DisposedITAT Pune17 Oct 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

section 13(1)(c) will not be attracted vis-à-vis these properties. 6.9. . . . . . . . . . . . . . . . 6.17. In view of the detailed discussions above, the addition made by the Ld. Assessing Officer vis-à-vis the properties at Flats No.7,8 & 9, Geeta Building, Sion, Mumbai and Farm House

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2110/PUN/2014[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

section 13(1)(c) will not be attracted vis-à-vis these properties. 6.9. . . . . . . . . . . . . . . . 6.17. In view of the detailed discussions above, the addition made by the Ld. Assessing Officer vis-à-vis the properties at Flats No.7,8 & 9, Geeta Building, Sion, Mumbai and Farm House

SINHGAD TECHNICAL EDUCATION SOCIETY,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Accordingly, additional ground No.3 by the assessee is allowed

ITA 2076/PUN/2014[2008-09]Status: DisposedITAT Pune17 Oct 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

section 13(1)(c) will not be attracted vis-à-vis these properties. 6.9. . . . . . . . . . . . . . . . 6.17. In view of the detailed discussions above, the addition made by the Ld. Assessing Officer vis-à-vis the properties at Flats No.7,8 & 9, Geeta Building, Sion, Mumbai and Farm House

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SINHAGAD TECHNICAL EDUCATION SOCIETY,, PUNE

Accordingly, additional ground No.3 by the assessee is allowed

ITA 17/PUN/2015[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S. N. DoshiFor Respondent: Shri Rajeev Kumar
Section 11Section 13(1)(d)Section 143(3)Section 153C

section 13(1)(c) will not be attracted vis-à-vis these properties. 6.9. . . . . . . . . . . . . . . . 6.17. In view of the detailed discussions above, the addition made by the Ld. Assessing Officer vis-à-vis the properties at Flats No.7,8 & 9, Geeta Building, Sion, Mumbai and Farm House

MAHANAGAR CONSTRUCTIONS,,PUNE vs. INCOME-TAX OFFICER, WARD - 7(2),, PUNE

In the result, the appeal of the assessee is allowed

ITA 623/PUN/2018[2014-15]Status: DisposedITAT Pune05 Sept 2019AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.623/Pun/2018 िनधा"रण वष" / Assessment Year : 2014-15 Mahanagar Constructions, S.No.129, H.No.1/2, Hari Ganga, Near Rto Office, Yerwada, Pune-411006. .......अपीलाथ" / Appellant Pan : Aajfm8909K बनाम / V/S. Ito, Ward-7(2), ……""यथ" / Respondent Pune. Assessee By : Shri Vipin Gujrathi Revenue By : Shri N. Ashok Babu सुनवाई क" तारीख / Date Of Hearing : 15.07.2019 घोषणा क" तारीख / Date Of Pronouncement : 05.09.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-5, Pune Dated 12.12.2017 For The Assessment Year 2014-15. 2. The Grounds Raised By The Assessee Are As Under :- “1) On The Facts & In The Circumstances Of The Case & In Law The Honorable Cit (Appeals) - 5, Pune Erred In Confirming The Addition Of Rs 11,59,200/- To The Income Of The Appellant Under The Head “Income From House Property” Being The Annual Letting Value Of The Unsold Units Lying As Stock In Trade Of The Appellant Without Appreciating The Fact That The Appellant Is Engaged In The Business Of Real Estate Development & The Unsold Flats Are Held As Stock In Trade & Not As Investments. The Appellant Hereby Prays That The Addition May Please Be Deleted. 2) Without Prejudice To Ground Of Appeal No. 1, On The Facts & In The Circumstances Of The Case & In Law The Honorable Cit (Appeals) - 5, Pune

For Appellant: Shri Vipin GujrathiFor Respondent: Shri N. Ashok Babu

9. of Commissioner of Income Tax Vs. Sane & Doshi Enterprises (supra) is concerned we find that the facts in the said case are at variance. In the said case the assessee was engaged in construction business. The assessee rented out unsold flats and suo-motu offered rental income from the flats under the head „Income from House Property

ARUNKUMAR PURSHOTAMLAL KHANNA,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME-TAX (CIRCLE), PUNE

Appeal is partly allowed in above terms

ITA 181/PUN/2021[2015-16]Status: DisposedITAT Pune06 Jul 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Dr. Dipak P. Ripoteआयकर अपीऱ सं. / Ita No.181/Pun/2021 निर्धारण वर्ा / Assessment Year: 2015-16 Arunkumar Purshotamlal Vs. Pcit (Central), Pune. Khanna, Flat No.3123/3124, Clover Palisades, Nibm Road, Kondhwa, Pune- 411048. Pan : Agipk3043K Appellant Respondent

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Naveen Gupta
Section 143(3)Section 263Section 54Section 54ESection 54F

9 Add : Cost of Alterations / Modifications 19,137,784 Add : Capital Gain Scheme 10,000,000 Total Cost of New House 82,197,984 Formula to claim Exemption u/s 54F= Cost of New House x Capital Gain Net Sale Consideration Cost of New House (a) 82,197,984 Capital Gain (b) 108,637,509 Net Sale Consideration

MICHELLE Y. POONAWALLA,PUNE vs. DCIT, CIRCLE-7, PUNE, PUNE

In the result, the appeals of the assessee for both the AYs 2013-14

ITA 665/PUN/2024[2017-18]Status: DisposedITAT Pune18 Sept 2024AY 2017-18

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

For Appellant: N O N EFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 22Section 23Section 24Section 263Section 57

house property has to be the owner of the building or land appurtenant thereto and not merely the holder of an interest therein. If that is the explicit meaning given to the word "property" in section 22, any other meaning to the same word appearing in section 24(b) cannot be ascribed. What is referred to in this section

MICHELLE Y. POONAWALLA,PUNE vs. DCIT-CIR-7, PUNE , PUNE

In the result, the appeals of the assessee for both the AYs 2013-14

ITA 664/PUN/2024[2013-14]Status: DisposedITAT Pune18 Sept 2024AY 2013-14

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

For Appellant: N O N EFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 22Section 23Section 24Section 263Section 57

house property has to be the owner of the building or land appurtenant thereto and not merely the holder of an interest therein. If that is the explicit meaning given to the word "property" in section 22, any other meaning to the same word appearing in section 24(b) cannot be ascribed. What is referred to in this section