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C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY

ITA/185/2013HC Rajasthan17 Sept 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

5 SCC 189], laid down four propositions to identify whether the rental income received by an assessee could be treated as business I.T.A. No.193/12 & Conn. Cases -:15:- income or not. The prepositions are relevant for the present case and are as follows: “1. no precise test can be laid down to ascertain whether income (referred to by whatever nomenclature, lease

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

ITA/81/2024HC Rajasthan15 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10

Section 10 (2A) of the Act, nt of Rs.75,936/- from share of r e e n n d d g d s o , f RAJESH KUMAR 2024.07.29 12:21 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. ITA-81-2024 income from Rs.2,04,41,88 head ‘capital g 4. T referred

C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD