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2 results for “house property”+ Section 26(1)(iii)clear

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Section 262Section 112

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

iii), which have been mstances of the case, the Income ustified while holding that the appellant and other co-owners property was an income of the by the appellant are buildings 26 of Income Tax Act, 1961 for income as income from house that the appellant and other co- aving specified shares jointly in wns and plinths which were rent