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14 results for “house property”+ Section 41(1)clear

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Key Topics

Section 244Addition to Income4Section 13(1)(ia)2

PR. COMMISSIONER OF INCOME TAX vs. M/S MAHARAJA SHREE UMAID MILLS LTD

In the result, Appeal Suit is allowed and the impugned judgment and

ITA/83/2020HC Rajasthan07 May 2022

Bench: The Madurai Bench Of Madras High Court Reserved On : 28.02.2024 Pronounced On : 21.05.2024 Coram: The Honourable Mrs.Justice L.Victoria Gowri A.S.(Md)No.83 Of 2020 1.Jainambeevi 2.Sakkinam Begam 3.Mariam Beevi 4.Fathima Beevi 5.Sahul Hameed 6.Umar Habiba 7.Minor.Sirin Farhana

For Appellant: Mr.J.Barathan
Section 96

Section 53 of the Transfer of Property Act? 22. The Trial Court on behalf of the plaintiffs examined one Sahul Hameed, that is, the 5th plaintiff as P.W-1 and one Manikam as P.W-2 and Exhibits A-1 to A-8 were marked on the side of the plaintiffs, likewise 2nd defendant Mapillai Meera Mohaideen was examined on the side

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

41 134. (2013) 1 SCC 745 135. (1988) 2 SCC 602 136. (1976) 2 SCC 310 137. (1990) 4 SCC 366 138. AIR 1956 SC 246 139. AIR 1963 SC 1241 140. AIR 1957 SC 397 141. (1996) 1 SCC 1 142. (2012) 3 SCC 1 143. (2012) 10 SCC 1

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

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

house property; (D) Profits and gains of business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

41 of 300 i. That the petitioner [if it has been held that the petitioner is a M.P. Birla Group concern and that the Learned Judge intended the direction to apply against the appellant] is to be guided by the APL Committee with regard to exercise of voting rights from their investments in companies controlled by Late Priyamvada Devi Birla

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

41 of 300 i. That the petitioner [if it has been held that the petitioner is a M.P. Birla Group concern and that the Learned Judge intended the direction to apply against the appellant] is to be guided by the APL Committee with regard to exercise of voting rights from their investments in companies controlled by Late Priyamvada Devi Birla

SOMI CONVEYOR BELTING LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-1 JODHPUR

ITA/21/2019HC Rajasthan05 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

Section 19Section 28

house to be ransacked and all her valuables missing. Next day, she approached the respondent to reason out with him and to persuade him to return to the matrimonial home, but she was physically assaulted and removed from the premises. 27. The appellant claimed that the respondent had no money or property in the year 1974, but after his marriage

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S SILVER AND ARTS PALACE

ITA/99/2019HC Rajasthan08 Apr 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

house also stated that he did not remember the date when the said sum of Rs 1,50,000 was paid to him. 6.2. As regards the source for advancing the sum of Rs. 1,50,000, the respondent claimed that the same was from and out of the sale consideration of his share in the family property, apart from

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S EDILA BUSINESS WORLD PVT. LTD.

ITA/109/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

house also stated that he did not remember the date when the said sum of Rs 1,50,000 was paid to him. 6.2. As regards the source for advancing the sum of Rs. 1,50,000, the respondent claimed that the same was from and out of the sale consideration of his share in the family property, apart from

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S HADOTI PUNJ VIKAS LTD.

ITA/114/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

house also stated that he did not remember the date when the said sum of Rs 1,50,000 was paid to him. 6.2. As regards the source for advancing the sum of Rs. 1,50,000, the respondent claimed that the same was from and out of the sale consideration of his share in the family property, apart from

SMT. BADAMI DEVI KUMAWAT vs. INCOME TAX OFFICER

ITA/125/2019HC Rajasthan10 Dec 2019

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

house also stated that he did not remember the date when the said sum of Rs 1,50,000 was paid to him. 6.2. As regards the source for advancing the sum of Rs. 1,50,000, the respondent claimed that the same was from and out of the sale consideration of his share in the family property, apart from

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LTD.

ITA/159/2019HC Rajasthan17 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

Section 13(1)(ia)Section 24

Section 24 of HMA, seeking interim maintenance at the rate of Rs.1,25,000/- per month. 6. By way of the impugned order, the Family Court assessed the monthly disposable income of the Husband in the range of Rs. Rs.1,10,000/- per month and directed the Husband to pay a cumulative sum of Rs.66,000/- per month as interim

PRINCIPAL COMISSIONER OF INCOME TAX vs. SHRI KUSHAL KUMAR LUNAWAT

ITA/87/2019HC Rajasthan13 Dec 2019

Bench: SABINA,NARENDRA SINGH DHADDHA

Section 13(1)(ia)Section 24

Section 24 of HMA, seeking interim maintenance at the rate of Rs.1,25,000/- per month. 6. By way of the impugned order, the Family Court assessed the monthly disposable income of the Husband in the range of Rs. Rs.1,10,000/- per month and directed the Husband to pay a cumulative sum of Rs.66,000/- per month as interim

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

property rights of the plaintiff and to deceive members of the public into believing that defendant nos. 1 and 2 are in fact authorised by the plaintiff to recruit franchisees. The fact that the defendant nos. I and 2 seek deposit of money by potential franchisees into a designated bank account [which account has been opened in the name