The Commissioner of Inccome Tax-III vs. Speectra Shares AND Scrips Pvt Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

income from house property or forms part of business income. Rental income from a property including a commercial asset is claimed

The Commissioner of Income Tax (Central) vs. Sri R.Gowsreesham,

The appeals stand allowed leaving the

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

business carried out by the assessee and in that circumstance, there could not be an assessment made of the above rental income generated by the assessee as ‘Income from House Property

The Commissioner of Income Tax IV, vs. M/s. Maheshwari Plaza Resorts (P) Ltd.,

The appeals stand allowed leaving the

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

business carried out by the assessee and in that circumstance, there could not be an assessment made of the above rental income generated by the assessee as ‘Income from House Property

The Commissioner of Income Tax I vs. M/S Alloy Nitrides Limited,

The appeals stand allowed leaving the

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

business carried out by the assessee and in that circumstance, there could not be an assessment made of the above rental income generated by the assessee as ‘Income from House Property

The Commissioner of Income Tax -IV vs. M/s. Meghadoot Drillers

The appeals stand allowed leaving the

business carried out by the assessee and in that circumstance, there could not be an assessment made of the above rental income generated by the assessee as ‘Income from House Property

Commissioner of Income Tax-2 vs. Agricultural Market Committee

The appeals stand allowed leaving the

Bench: V.V.S.RAO,SANJAY KUMAR

business carried out by the assessee and in that circumstance, there could not be an assessment made of the above rental income generated by the assessee as ‘Income from House Property

Commissioner of Income Tax vs. Agricultural Market Committee,

The appeals stand allowed leaving the

Bench: V.V.S.RAO,SANJAY KUMAR

business carried out by the assessee and in that circumstance, there could not be an assessment made of the above rental income generated by the assessee as ‘Income from House Property

Commissioner of Income Tax vs. Agricultural Market Committee

The appeals stand allowed leaving the

Bench: V.V.S.RAO,SANJAY KUMAR

business carried out by the assessee and in that circumstance, there could not be an assessment made of the above rental income generated by the assessee as ‘Income from House Property

Commissioner of Income Tax vs. Agricultural Market Committee

The appeals stand allowed leaving the

Bench: V.V.S.RAO,SANJAY KUMAR

business carried out by the assessee and in that circumstance, there could not be an assessment made of the above rental income generated by the assessee as ‘Income from House Property

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

Bench: J SREENIVAS RAO,ALOK ARADHE

business income whereas the rental income from such property is assessed as income from house property. 44. For AY 1995-96, the CIT (A) in the order

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

Appeals of the Revenue are dismissed

Bench: V.V.S.RAO,RAMESH RANGANATHAN

business income whereas the rental income from such property is assessed as income from house property. 44. For AY 1995-96, the CIT (A) in the order

THE COMMISSIONER OF INCOME TAX-IV vs. M/S NMDC LIMITED

In the result, this Appeal Suit is partly allowed by modifying the

Bench: The Madurai Bench Of Madras High Court Reserved On : 19.03.2024 Delivered On : 18.06.2024 Coram The Hon'Ble Mrs.Justice L.Victoria Gowri A.S.(Md)No.110 Of 2015 1.S.Govindasamy 2.S.Rajaraman 3.S.Kalaiselvan ... Appellants

business and landed properties. The plaintiffs 1 and 2 are retired Government servants and the 3rd plaintiff is a government servant. They have their own separate funds and the property acquired from out of their earnings as Government Servants. Out of their income, the plaintiffs gave Rs.5,000/- each for the construction of the house

M/S.HASTALLOY INDIA LTD vs. DY COMMISSIONER OF INCOME TAX/VIZAG

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

property. xxx xxx xxx 5.1 Disputed additions/variations in computation of income from business:- Subject to appropriate deduction or exemption, as the case may be, under the provisions of Sec.80P, these fresh assessments computed business income for the first time with reference to substantial losses disclosed as per P & L accounts incorporating both the business transactions and those relating to house

Commissioner of Income Tax, vs. Dr. T.Ravi Kumar,

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 10Th April, 2024. Appearance: Mr. J. P. Khaitan, Senior Advocate Mr. Sanjay Bhowmick, Advocate Ms. Swapna Das, Advocate … For The Appellant. Ms. Smita Das De, Advocate … For The Respondent. 1. Heard Sri J. P. Khaitan, Learned Senior Advocate Assisted By Sri Sanjay Bhowmick, Learned Counsel For The Appellant/Assessee & Ms. Smita Das De, Learned Senior Standing Counsel For The Respondent. 2. The Assessment Years Involved In The Present Appeal Are Assessment Year 1999-2000 & Assessment Year 2000-01. By Order Dated 16.08.2012, This Appeal Was Admitted On The Following Substantial Questions Of Law :-

house property” and deduction in respect of such income has been wrongly claimed under Section 24. Accordingly, he requested the said income to be treated as income under the head “income from business

The Commissioner of Income Tax - I vs. M/s. BBL Foods (Earlier Amber Biscuits P Ltd.)

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

properties. 14. Sri.Joy admitted that he started his business with a watch repairing shop and at the time of marriage, he was running a home appliances shop. According to him, he had various businesses by the names See See's Time House, United Agencies, Crown Computers, Investors Consultancy, real estate business, share market business, old car business

Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Kangiri.

Bench: V.V.S.RAO,RAMESH RANGANATHAN

house property”, “Capital gains”, or “income from other sources” or from a trade or business carried on by it which

Commissioner of Income Tax, vs. Agricultural Market Committee,

Bench: V.V.S.RAO,RAMESH RANGANATHAN

house property”, “Capital gains”, or “income from other sources” or from a trade or business carried on by it which

Commissioner of Income Taxd vs. M/sA.,Venjkatarao AND Others

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: V.V.S.RAO,RAMESH RANGANATHAN

property held under trust”. He made reference to clauses 19 and 20 of the trust deed in this behalf and noted that clause 19 provided that the trust may “carry on any business for or on behalf of or in the name of the trust for the sole object of supplying to income and profits thereof for the purposes