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168 results for “house property”+ Section 23(5)clear

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Key Topics

Section 1160Section 26030Addition to Income19Section 969Section 260A8Section 54F8Revision u/s 2638Section 1386TDS6Section 100

The Commissioner of Income TAx-IV, vs. M/s. Mahaveer Enterprises (India) Limited

The Appeal is dismissed

ITTA/94/2008HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 21

Housing Society admeasuring 829.25 sq.mtrs. was of the individual ownership of the petitioner Pannaben Niranjan Mehta and was her self-acquired property. Thus the petitioner was the holder of the land in question within the meaning of the said term as envisaged under the provisions of the Act. In the circumstances, as prescribed under Rule 5 of the Rules read

The Commissioner of Income Tax-IV vs. M/s Pokarna Limited

The appeals are dismissed

ITTA/273/2012HC Telangana18 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 260A

Showing 1–20 of 168 · Page 1 of 9

...
5
Exemption5
Deduction5

23 accordance with and subject to the provisions of this section, be allowed, in computing the total income of the assessee, a deduction of an amount equal to hundred per cent of the profits and gains derived from such business for ten consecutive assessment years.] (2) The deduction specified in sub-section (1) may, at the option of the assessee

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

ITTA/121/2013HC Telangana26 Jul 2013

House, Nhava Sheva. 5. Commissioner of Customs, Office of the Commissioner of Customs (NS-1), Jawaharlal Nehru Customs House, Nhava Sheva. …Respondents WITH WRIT PETITION NO. 2091 OF 2022 Balkrishna Industries Ltd, Page 108 of 198 22nd March 2024 Saurer Textile Solutions Pvt Ltd v The State of Maharashtra & Ors & Connected Writ Petitions 1-2-oswp-1494-2023-J+.docx

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

ITTA/108/2022HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd.

ITTA/94/2022HC Telangana24 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

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

ITTA/318/2008HC Telangana01 Mar 2011

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

For Respondent: Ms. K.Lalitha, Standing Counsel for
Section 10(20)Section 10(29)Section 12ASection 260ASection 4Section 4(1)

5) or in breach of Section 13(1) generally and Section 13(1)(d) specifically. ANALYSIS OF PROVISIONS OF AMC ACT AMC Act provides for establishment of notified market areas/yards for purchase and sale of agricultural produce and livestock and for better regulation of such markets. Various Provincial States even in pre- independent period had such marketing legislation with

Commissioner of Income Tax, vs. Agricultural Market Committee,

ITTA/251/2008HC Telangana01 Mar 2011

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

For Respondent: Ms. K.Lalitha, Standing Counsel for
Section 10(20)Section 10(29)Section 12ASection 260ASection 4Section 4(1)

5) or in breach of Section 13(1) generally and Section 13(1)(d) specifically. ANALYSIS OF PROVISIONS OF AMC ACT AMC Act provides for establishment of notified market areas/yards for purchase and sale of agricultural produce and livestock and for better regulation of such markets. Various Provincial States even in pre- independent period had such marketing legislation with

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

ITTA/242/2012HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

5. The Family Court, Thrissur, after evaluating the facts, evidence and circumstances, allowed O.P No.366 of 2006 dissolving their marriage, dismissed O.P No.559 of 2006, and decreed in part O.P No.775 of 2006 as per common judgment dated 31.12.2011. 6. Challenging the decree of divorce in O.P No.366 of 2006, the husband filed Mat.Appeal No.244 of 2012. Against dismissal

M/s. Sathavahana Ispat Limited vs. Deputy Commissioner of Income Tax

ITTA/261/2007HC Telangana14 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 148Section 23

house property. The simple case is that the rent of a past year increased retrospectively shall be the annual rent of such past year or years but not the annual rent of the year in which it is received consequent upon subsequent increase.‖ 9. This judgment was followed by the same High Court in Hope (India

THE COMMISSIONER OF INCOMETAX vs. M/S V.SATAYANARAYANA

The appeal is allowed

ITTA/193/2003HC Telangana21 Jun 2011

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

For Appellant: Mr. Debabrata Roy
Section 13(1)Section 13(1)(d)Section 7

house at 7 o'clock in the evening. The girl was unconscious during the day. PW 2 told her husband as to what had happened to their daughter. The police station was at a distance of 15 km. According to the testimony of PW 1 no mode of conveyance was available. The police was reported to the next day morning

ANDHRA BANK FINANCIAL SERVICES LTD,. HYDERABAD vs. THE COMMISSIONER OF INCOME TAX-I, HYDERABAD

ITTA/425/2005HC Telangana09 Jun 2023

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 260

23' Andhra Bank Buildings, Sultan Bazar, Koti, Hyderabad - 195 ...APPELLANT AND The Commissioner of lncome Tax-|, Aayakar Bhavan, Basheerbagh, Hyderabad- 5OOOO1 ...RESPONDENT Counsel for the Appellant: SRl. C. P. RAMASWAMI Counsel ior the Respondent: SRI B.NARASIMHA SARMA, SENIOR STANDING COUNSEL FOR INCOME TAX The Court delivered the following Common Judgment: ',fti ), r. THE HON'BLE THE CHIEF JUSTICE UJJAI BHUYAN

ANDHRA BANK FINANCIAL SERVICES LTD, HYDERABAD vs. THE COMMISSIONER OF INCOME TAX-I, HYDERABAD

ITTA/445/2005HC Telangana09 Jun 2023

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 260

23' Andhra Bank Buildings, Sultan Bazar, Koti, Hyderabad - 195 ...APPELLANT AND The Commissioner of lncome Tax-|, Aayakar Bhavan, Basheerbagh, Hyderabad- 5OOOO1 ...RESPONDENT Counsel for the Appellant: SRl. C. P. RAMASWAMI Counsel ior the Respondent: SRI B.NARASIMHA SARMA, SENIOR STANDING COUNSEL FOR INCOME TAX The Court delivered the following Common Judgment: ',fti ), r. THE HON'BLE THE CHIEF JUSTICE UJJAI BHUYAN

ANDHRA BANK FINANCIAL SERVICES LIMITED vs. THE COMMISSIONER OF INCOME TAX-I

ITTA/320/2006HC Telangana09 Jun 2023

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 260

23' Andhra Bank Buildings, Sultan Bazar, Koti, Hyderabad - 195 ...APPELLANT AND The Commissioner of lncome Tax-|, Aayakar Bhavan, Basheerbagh, Hyderabad- 5OOOO1 ...RESPONDENT Counsel for the Appellant: SRl. C. P. RAMASWAMI Counsel ior the Respondent: SRI B.NARASIMHA SARMA, SENIOR STANDING COUNSEL FOR INCOME TAX The Court delivered the following Common Judgment: ',fti ), r. THE HON'BLE THE CHIEF JUSTICE UJJAI BHUYAN

The Commissioner of Income Tax-III vs. M/S Sri Krishna Drugs Ltd.,

ITTA/166/2006HC Telangana16 Nov 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 147Section 147(1)

house property, (by taking annual value @ `.75,000/- per month for each of the assessment years) was not justified. The additions were deleted. The revenue’s appeal to the ITAT was rejected by the impugned order. 4. The assumption of jurisdiction to re-assess the income had been upheld by the CIT (A); this was challenged by the assessee

The Commissioner of Income Tax(Central) vs. M/s.Madhu Enterprises

ITTA/127/2025HC Telangana12 Feb 2025

Bench: The Learned

Section 132Section 143(3)Section 147Section 148Section 153ASection 260ASection 54F

5 of 10 disclose all material facts and therefore, the reassessment notice – which was issued beyond the period of four years from the end of the relevant assessment year – was barred by limitation. The said objections were rejected by the AO. 15. Aggrieved by the assessment order dated 29.12.2017, the Assessee filed an appeal before the learned

Commissioner of Income Tax vs. Sri Chirla Rama Reddy, Contract

Appeal is dismissed with costs

ITTA/70/2007HC Telangana23 Mar 2016

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

Section 100

Section 54 of the Transfer of Property Act, as under: “Sale” defined.—‘‘Sale” is a transfer of ownership in exchange for a price paid or promised or part- paid and part-promised. Sale how made.—Such transfer, in the case of tangible immoveable property of the value of one hundred rupees and upwards, or in the case of a reversion

M/s. Maruthi Movies vs. Income Tax Officer

ITTA/486/2011HC Telangana04 Jul 2012

Bench: This Court & Making The Same A Rule Of Court, Alongwith Decree Against Respondents Awarding Rs.5,35,920/- Paid By The Petitioner To The Arbitrator As Their Share Of Fees As Per Order Dated 21.12.2010. 2. Respondent No.1 Has Filed Its Objections To The Award Under Section 30 & 33 Of The Act In Form Of I.A. No.9067/2011. Respondent No.2 Has Also Filed Its Objections To The Award.

Section 20Section 30

23. L&DO expressed its „no objection‟ to the grant of exemption under Section 20 and 22 of ULCRA vide letter dated 17.12.1985. Merely because this letter is addressed to the respondent no.1, it cannot be inferred that it was not due to the efforts of the petitioner that the same was granted. This letter had to be addressed

PR COMMISSIONER OF INCOME TAX-2, HYDERABAD vs. M/S GOLDEN STAR FACILITIES AND SERVICES PVT LTD., HYD

ITTA/335/2017HC Telangana26 Sept 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 13 which provides for Rule making power of the Central Government in respect of minerals. Section 13 subsection (1) WP(C). 11249/2010 & other contd cases. -:88:- and Section 13 Sub-section (2) in so far as relevant in the present case are as follows: “13. Power of Central Government to make Rules in respect of minerals.-- (1) The Central

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

ITTA/102/2012HC Telangana24 Jul 2013

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 :-

Section 143(3)Section 147Section 148Section 24(1)(i)Section 32Section 43B

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 or profession”. He also claimed interest of Rs.60,50,250/- as deductible expenditure being interest paid on loans to financial institutions during the previous year

Commissioner of Income Tax-V, vs. M/s.Sirveen Control Systems

Appeal is partly allowed

ITTA/48/2012HC Telangana24 Jul 2013
Section 96

23 Section 3 of Benami Transactions (Prohibition) Act, 1988, she would not become its owner. Trial court taking note of unequivocal consent by plaintiffs for mutation of name of defendant no.1 over ‘A’ schedule property after death of Smt. Rathnamma and admitting that old building was demolished and a new building constructed with five floors wherein defendant no.1 was residing