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4 results for “house property”+ Section 378(4)clear

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Key Topics

Section 14710Section 80C8Section 148A6Section 1484House Property4Section 143(3)2Section 271(1)(c)2Section 2502Section 149(1)(b)

DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

ITA 314/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

house property”. It was while answering the said issue that, the Tribunal had observed that though the customers-payers who had made the payments to the assessee firm had booked the expenditure in their books of accounts under the head “Rental expenditure/payment” and deducted tax at source (TDS) under Section 194-I of the Act, yet the income so received

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

2
Business Income2
Addition to Income2
Deduction2
ITA 206/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

house property”. It was while answering the said issue that, the Tribunal had observed that though the customers-payers who had made the payments to the assessee firm had booked the expenditure in their books of accounts under the head “Rental expenditure/payment” and deducted tax at source (TDS) under Section 194-I of the Act, yet the income so received

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 379/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 271(1)(c)Section 8Section 80CSection 80DSection 80E

378 & 379/VIZ/2025 Guntupalli Nageswara Rao 4. Thereafter, the AO issued a notice under section 148A(b) of the Act calling upon the assessee to place on record documentary evidence to support his claim for multi- facet deductions viz., (i) Loss on house property

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 378/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 271(1)(c)Section 8Section 80CSection 80DSection 80E

378 & 379/VIZ/2025 Guntupalli Nageswara Rao 4. Thereafter, the AO issued a notice under section 148A(b) of the Act calling upon the assessee to place on record documentary evidence to support his claim for multi- facet deductions viz., (i) Loss on house property