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2 results for “house property”+ Section 8Dclear

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Key Topics

Section 14A9

COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER

C.A. No.-002165-002165 - 2012Supreme Court31 Jan 2018

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 10Section 143(2)Section 14A

House Rates Control Act as amended by Gujarat Act 18 of 1965, observed as follows: (AIR p. 1339, para 8) ‘8. … The amending clause does not seek   to   explain   any   pre­existing legislation   which   was   ambiguous   or defective.   The   power   of   the   High Court   to   entertain   a   petition   for exercising   revisional   jurisdiction was   before   the   amendment   derived from   Section

THE SOUTH INDIAN BANK LTD. vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-009606-009606 - 2011Supreme Court09 Sept 2021

Bench: HON'BLE MR. JUSTICE HRISHIKESH ROY

Section 14
Section 14A

house property, Profit & Gains of business or profession, Capital Gains & Income from other sources. The Section 14A relates to expenditure incurred in relation to income which are not includable in Total Income and which are exempted from tax. No taxes are therefore levied on such exempted income. The Section 14A had been incorporated in the Income Tax Act to ensure