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135 results for “house property”+ Section 35(2)clear

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Key Topics

Section 1168Addition to Income16Section 9612Section 260A6Revision u/s 2636TDS6Section 2605Section 1734Section 1384Section 302

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 12ASection 143(1)Section 2(15)Section 25Section 260Section 80G(5)

35. Charitable purpose, defined (operative from 1-4- 2009).-As per section 2(15), newly substituted (w.e.f. 1-4- 2009) by the Finance Act, 2008, the expression “charitable purpose” has been defined by way of an inclusive definition so as to include; -relief to the poor, -education, medical relief, -(w.e.f. 1-4-2009) preservation of environment (including watersheds, forests

Showing 1–20 of 135 · Page 1 of 7

4
Section 254
Survey u/s 133A4

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

Housing & Land Development Trust Ltd. –vs- - - 31 Commissioner of Income Tax reported in (1961) 42 ITR 49 (SC), at para 2, it has been held as under: “2. The appellant contends that because it is a company formed with the object of promoting and developing markets, its income derived from the shops and stalls is liable to be taxed under

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)

house for traders (para 35 of Sreenivasa Traders). Section 12 of the AMC Act read with Rule 74 of the Rules empower the market committee to levy and collect fees on any notified agricultural produce, livestock or products of livestock purchased or sold in the market at the rate as specified in the bye-laws of the AMC made

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)

house for traders (para 35 of Sreenivasa Traders). Section 12 of the AMC Act read with Rule 74 of the Rules empower the market committee to levy and collect fees on any notified agricultural produce, livestock or products of livestock purchased or sold in the market at the rate as specified in the bye-laws of the AMC made

The Commissioner of Income Tax IV vs. Prefab Gratings Limited,

ITTA/321/2013HC Telangana07 Aug 2013

Bench: Honourable Mr. Justice Manish Choudhury Judgment & Order (Cav) Date : 24-05-2019

For Respondent: MRMIJANUR RAHMAN
Section 166Section 173

HOUSING COMPLEX R.G. BARUAH ROAD CHANDMARI GUWAHATI P.S. CHANDMARI GUWAHATI DIST. KAMRUP ASSAM. 4:MD. MATIUR RAHMAN S/O ALHAZ AHMADUR RAHMAN R/O MOROMI PATH HATIGAON Page No.# 2/26 GUWAHATI-38 DIST. KAMRUP ASSAM. 5:MD. ABDUR RAHMAN S/O MD. ABDUL ALI R/O DEHAR KUNIHA ADHIYAPARA HAJO P.S. HAJO DIST.KAMRUP ASSAM Advocate for the Petitioner : MS.P HUJURI Advocate for the Respondent

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

housing loans to them, without making proper pre-sanction verifications, and accepting forged income tax returns, and without ensuring the end use of funds. Sri.Joy was found guilty and convicted along with the other accused, and he was sentenced to undergo simple imprisonment for two years each and fine, under Section 120B read with Sections

The Commissioner Of Income Tax (Central) vs. Madhu Enterprises

ITTA/455/2017HC Telangana06 Jul 2017

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

35. Arguments have been advanced by learned counsel for the 50 petitioners that by virtue of said amendment, raw materials which are in the nature of consumables, have been denied benefit of ITC and the said classification sought to be made is wholly violative of Article 14 of the Constitution of India as the said classification amounts to sub-categorizing

S.l. Shiva Raj vs. Commissioner of Income Tax,

ITTA/134/2016HC Telangana14 Jul 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

35. Arguments have been advanced by learned counsel for the 50 petitioners that by virtue of said amendment, raw materials which are in the nature of consumables, have been denied benefit of ITC and the said classification sought to be made is wholly violative of Article 14 of the Constitution of India as the said classification amounts to sub-categorizing

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

ITTA/622/2015HC Telangana01 Jun 2016

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

SECTION 19(1) OF THE B.D.A. ACT ISSUED IN THE KARNATAKA GAZETTE DATED 18.06.2014 (ANNEX-A) IN SO FAR AS THE PETITIONER'S PROPERTY IS CONCERNED BEING PROPERTY NO.206, CARVED OUT IN SY.NO.48/1 OF DASARAHALLI VILLAGE AND ETC. IN W.P. NO. 43963/2014: BETWEEN: 1. SRI KRISHNAPPA 93 S/O.LATE RAMAIAH, AGED ABOUT 56 YEARS, 2. SRI S. R. ANJINAPPA

The Commissioner of Income tax vs. M/s.V.Satyanrayana AND Others

In the result, for the above reasons, we set aside the orders

ITTA/227/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

The Commissioner of income tax, vs. M/s.Y.Ramulu and Others

In the result, for the above reasons, we set aside the orders

ITTA/197/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

The Commissioner of Income Tax vs. M/s.G.V.Krishna Reddy AND Others

In the result, for the above reasons, we set aside the orders

ITTA/151/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

COMMISSIONER OF INCOME TAX, vs. M/S G.R.K.PRASAD AND OTHERS

In the result, for the above reasons, we set aside the orders

ITTA/333/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

COMMISSIONER OFINCOEMETAX vs. M/S. V.SATYANARAYANA AND OTHERS

In the result, for the above reasons, we set aside the orders

ITTA/170/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

Commissioner of Income Tax, Rajahmundry. vs. m/s Ganesh Arrack Contractors,

In the result, for the above reasons, we set aside the orders

ITTA/305/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

The Commissioner of Income Tax vs. M/s GRK Prasad AND others

In the result, for the above reasons, we set aside the orders

ITTA/302/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

The Commissioner of Income Tax-II vs. m/S.M.Ventakteswara Rao AND Others

In the result, for the above reasons, we set aside the orders

ITTA/126/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

Commissioner of Income Tax, vs. M/s Y.Ramakrishna and Others

In the result, for the above reasons, we set aside the orders

ITTA/169/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

COMMR.OF I.T. RKAJAHMUNDRY vs. T.RAMI REDDY AND ORS

In the result, for the above reasons, we set aside the orders

ITTA/77/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

Commissioner of Income Tax vs. Ms. B.krishna Murthy AND Others

In the result, for the above reasons, we set aside the orders

ITTA/294/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order