BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

2 results for “house property”+ Section 153Aclear

Sorted by relevance

Delhi725Mumbai441Bangalore286Jaipur199Hyderabad184Chennai114Cochin85Chandigarh72Indore51Amritsar46Pune46Agra32Rajkot30Ahmedabad30Nagpur29Guwahati25Patna23Visakhapatnam21Kolkata19Raipur18Jodhpur18Lucknow13Cuttack7Surat6Varanasi4SC2Dehradun2Allahabad2Jabalpur1

Key Topics

Section 1328Section 144C6Section 1532Section 153(1)2Limitation/Time-bar2

M/S. K.C.C. SOFTWARE LTD. vs. DIRECTOR OF INCOME TAX (INV.)

The appeal is dismissed subject to the aforesaid

C.A. No.-000769-000769 - 2008Supreme Court29 Jan 2008
For Respondent: Director of Income Tax (Inv.) and Ors
Section 132Section 132(3)

153A in Section 132B shows that it relates to estimated liability. Though it is accepted that the provision relating to estimated liability in terms of Section 132 (5) was deleted w.e.f. 1.6.2002, yet in view of Section 153B the period of assessment is continuing. The amount even though withdrawn has not been taken to the consolidated funds. There

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

C.A. No.-010586-010589 - 2025Supreme Court
08 Aug 2025

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 144CSection 153Section 153(1)Section 44B

section in case of a conflict with what is contained in the non obstante clause as stated above. 83. Further, a non obstante clause has to be distinguished from the expression “subject to” where the latter would convey the idea of a provision yielding place to another provision or other provisions to which it is made subject to. Also