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8 results for “house property”+ Section 73(4)clear

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Key Topics

Section 962Section 2(15)2Addition to Income2

M/S SARAF SEASONING UDYOG vs. THE COMMISSIONER OF INCOME TAX AND ANR

ITA/322/2017HC Rajasthan09 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 96

4) Whether the plaintiff has been ready and willing to perform his part of the agreement to sell? OPP. (5) Whether the discretion in the grant of the relief of specific performance is to be exercised in favour of the plaintiff? OPP. (6) Relief. PLAINTIFF’S WITNESSES PW1 PW2 PW3 Rajender Kumar, the plaintiff Smt. Lajwanti, mother of the plaintiff

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

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

73. AIR 1996 SC 188). 74. (1975) Supp SCC 1 75. AIR 1963 SC 1742 76. Criminal Appeal No. 75/69 decided on 10-9-1969 77. (1965) 2 Mys L J 40 78. 1992 Supp (1) SCC 304 79. 1992 Supp (1) SCC 391 80. (2006) 3 SCC 643 81. (1983) 4

SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I

ITA/81/2019HC Rajasthan29 Jul 2020

Bench: SABINA,PRAKASH GUPTA

For Appellant: Mr. Amit Chaudhary and Mr. Vijay ChawlaFor Respondent: Mr. Ashish Shrivastava, Senior Advocate with Mr
Section 2(15)Section 260ASection 3Section 38Section 38(1)Section 72

properties rendering the order perverse?” 2. The aforesaid questions of law have arisen for consideration on the following factual background: - 3. The Raipur Development Authority, the respondent herein / assessee, is a statutory authority constituted by the State of Chhattisgarh in accordance with the provisions contained in Section 38(1) of the Chhattisgarh Nagar Tatha Gram Nivesh Adhiniyam, 1973 (for short

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such as Maharani Bagh, Kalindi Colony

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

4) of the Takeover Regulations, (iv) promoters do not have any right to control other Members of the promoter group by virtue of their status as “promoter”, (v) the doctrine of identification does not apply to large listed companies and (vi) this has been so and so held in the inter-party decision of this Court in Harsh Vardhan Lodha

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

4) of the Takeover Regulations, (iv) promoters do not have any right to control other Members of the promoter group by virtue of their status as “promoter”, (v) the doctrine of identification does not apply to large listed companies and (vi) this has been so and so held in the inter-party decision of this Court in Harsh Vardhan Lodha

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