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11 results for “house property”+ Section 66clear

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Key Topics

Section 66(1)4Addition to Income3

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 17 mandates that transfer of immovable property by means of a release deed require registration. 62. This Court has dealt with a case of unregistered release deed in Ammamuthu Ammal vs Devaraj, reported in 2011(5) MLJ 15 (Madras) and the relevant portion is extracted as follows: “If the recitals in the document do display and demonstrate, express

PR. COMMISSIONER OF INCOME TAX-CENRAL vs. SHRI NIRMAL KUMAR KEDIA

In the result, the impugned orders of the

ITA/4/2020
HC Rajasthan
30 Sept 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 39(1)Section 66(1)

HOUSE, CUNNINGHAM ROAD, BENGALURU - 560 052 REPRESENTED BY ITS MANAGING PARTNER MR. H.J. SIWANI FATHER NAME: JUSAB KASAM SIWANI. AGED ABOUT 60 YEARS. ... APPELLANT (BY SRI SANDEEP HUILGOL, ADVOCATE) AND: THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, ZONE-II, 6TH FLOOR, VTK-1, GANDHINAGAR, BENGALURU - 560 009. ... RESPONDENT (BY SRI K. HEMAKUMAR, ADDL. GOVERNMENT ADVOCATE) THIS STA IS FILED UNDER SECTION

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

66. (1997) 8 SCC 522 67. (2014) 4 SCC 583 68. AIR 1966 SC 1637 69. (1973) 1 SCR 515 70. (2013) SCC OnLine 622 (Bom HC DB) 71. (2003) ECR 783 (SC) 72. (2015) 4 SCC 400 73. AIR 1996 SC 188). 74. (1975) Supp SCC 1 75. AIR 1963 SC 1742 76. Criminal Appeal No. 75/69 decided

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

66 of 300 terms of the said provision the Joint APLs stepped into the shoes of estate/deceased. Further in view of Section 247 of the Hindu Succession Act an administrator acts as a general administrator (barring the power of distribution of estate) and thus the provisions of Section 211 and 305 of the Succession Act would apply

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

66 of 300 terms of the said provision the Joint APLs stepped into the shoes of estate/deceased. Further in view of Section 247 of the Hindu Succession Act an administrator acts as a general administrator (barring the power of distribution of estate) and thus the provisions of Section 211 and 305 of the Succession Act would apply

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

ITA/99/2019HC Rajasthan08 Apr 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

66 can never be proved but there are cases where such difficulties are faced by the accused e.g. honest and reasonable mistake of fact. In a recent article The Presumption of Innocence and Reverse Burdens: A Balancing Duty published in 2007 CLJ (March Part) 142 it has been stated: "In determining whether a reverse burden is compatible with the presumption

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

66 can never be proved but there are cases where such difficulties are faced by the accused e.g. honest and reasonable mistake of fact. In a recent article The Presumption of Innocence and Reverse Burdens: A Balancing Duty published in 2007 CLJ (March Part) 142 it has been stated: "In determining whether a reverse burden is compatible with the presumption

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

ITA/114/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

66 can never be proved but there are cases where such difficulties are faced by the accused e.g. honest and reasonable mistake of fact. In a recent article The Presumption of Innocence and Reverse Burdens: A Balancing Duty published in 2007 CLJ (March Part) 142 it has been stated: "In determining whether a reverse burden is compatible with the presumption

SMT. BADAMI DEVI KUMAWAT vs. INCOME TAX OFFICER

ITA/125/2019HC Rajasthan10 Dec 2019

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

66 can never be proved but there are cases where such difficulties are faced by the accused e.g. honest and reasonable mistake of fact. In a recent article The Presumption of Innocence and Reverse Burdens: A Balancing Duty published in 2007 CLJ (March Part) 142 it has been stated: "In determining whether a reverse burden is compatible with the presumption

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 vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

property. If a party is able to show ownership over the intellectual property, upon a request being made via the NPRD form, GoDaddy would be required to investigate and respond to the said request withing a period of 30 days. It is argued that the such methods adopted by GoDaddy show that it is exercising its powers in a Digitally