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3 results for “house property”+ Section 233clear

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Key Topics

Section 143(2)3Section 1232Section 922

COMMR. OF INCOME TAX, JAIPUR vs. SRIEHMAL NAWALAKHA

Appeal is allowed, the judgment of the High

C.A. No.-006725-006725 - 1994Supreme Court16 Aug 2001
For Respondent: SIKBHMAL NAWALAKHA
Section 122Section 123Section 2Section 4

houses of the building named as "Deep Shikha" was made by the assessee to his wife in terms of the Gift-tax Act, 1958?" By the impugned judgment the High Court answered the question of law in favour of the respondent. It came to the conclusion that the definition of the word ’gift’ under the Gift Tax Act was wider

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court
19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 12AA(1) of the IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export of all kind of ready-made garments, knitwear, and garments made of leather, jute and hemp. It does not per se engage in any activity for profit, and its mandate is to ensure that Indian apparel manufacturers, are given forums

VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)

C.A. No.-002377-002377 - 2020Supreme Court29 Apr 2020

Bench: HON'BLE THE CHIEF JUSTICE

Section 143(2)Section 244ASection 92

House of Parliament. (1D) Notwithstanding anything contained in sub- section (1), the processing of a return shall not be necessary, where a notice has been issued to the assessee under sub-section (2): Provided that the provisions of this sub-section shall not apply to any return furnished for the assessment year commencing on or after