BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

3 results for “house property”+ Section 13(2)(b)clear

Sorted by relevance

Mumbai3,261Delhi2,982Bangalore1,192Karnataka721Chennai662Kolkata522Jaipur506Hyderabad400Ahmedabad364Pune281Chandigarh268Surat229Telangana181Indore142Amritsar119Cochin112Raipur94Rajkot84Lucknow82Nagpur67SC65Calcutta61Visakhapatnam52Cuttack48Agra41Patna29Guwahati26Jodhpur23Rajasthan19Varanasi16Kerala13Allahabad13Dehradun11Orissa8Panaji6A.K. SIKRI ROHINTON FALI NARIMAN3Punjab & Haryana3Jabalpur3Gauhati2Ranchi2Andhra Pradesh2H.L. DATTU S.A. BOBDE1T.S. THAKUR ROHINTON FALI NARIMAN1Himachal Pradesh1J&K1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 2634Section 262Section 112Section 11(1)(a)2Exemption2

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

ITA/271/2014HC Punjab & Haryana04 Dec 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11

property held under trust wholly for charitable or religious purposes during the previous year in which such services are so provided and shall be chargeable to income- tax notwithstanding the provisions of sub-section (1) of section 11. Explanation. For the purposes of this sub-section, the expression "value" shall be the value of any benefit or facility granted

M/S Y.S. AND CO-OWNERS vs. INCOME TAX OFFICER ETC.

ITA/20/2008HC Punjab & Haryana09 Sept 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 144Section 167B(2)(i)
Section 2
Section 26

house property. The Revenue challenged the or he appellant also filed cross objec ted 25.05.2007 held the incom he AOP. However, the submi -2- Thus, the income tax authority f rent received by co-owners as tions stating that income from s per their specified shares and Act, 1961 (for short, ‘the Act’). the objections and passed the Act making

PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURUGRAM vs. M/S MAHARISHI MARKANDESHWAR UNIVERSITY TRUST

ITA/41/2021HC Punjab & Haryana24 Sept 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11(1)(a)Section 263

properties held for charitable purposes during the year during the year 65.73.64.136.73 22,79,04,609.17 Total Taxable Income Nil Unapplied fixed assets expenditure during the year : 42,94,59,527.56” 3. The PCIT invoking its powers under Section 263 of the Act revised the assessment order on the premise as under:- “On perusal of records as well