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490 results for “house property”+ Section 234Dclear

Sorted by relevance

Delhi141Mumbai136Bangalore87Ahmedabad42Jaipur24Raipur19Kolkata14Rajkot8Indore5Chennai3Surat2Karnataka2Nagpur2Pune2Jodhpur1Cuttack1Chandigarh1

Key Topics

Section 143(3)74Section 153A70Addition to Income53Section 10A47Disallowance44Deduction39Transfer Pricing29Section 92C24Penalty23Section 14A

RAK CONSTRUCTION PROJECT LTD.,MUMBAI vs. ITO 3 (3)(1), MUMBAI

ITA 7584/MUM/2019[2010-11]Status: DisposedITAT Mumbai13 Jul 2020AY 2010-11

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri Bhupendra ShahFor Respondent: Smt. Jyothilakshmi Nayak
Section 143(1)Section 147Section 271(1)(c)

house property. Whereas, in ground no.2, the assessee has challenged the validity of re–opening of assessment under section 147 of the Income Tax Act, 1961 (for short "the Act"). 3. Ground no.3, is more or less general in nature and ground no.4, is challenging levy of interest under sections 234A, 234B, 234C and 234D

NOVARTIS INDIA LTD,MUMBAI vs. DCIT CIR 7(1), MUMBAI

Appeal stand partly allowed

Showing 1–20 of 490 · Page 1 of 25

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21
Section 1120
Depreciation17
ITA 3379/MUM/2009[2001-02]Status: HeardITAT Mumbai30 Apr 2021AY 2001-02
For Appellant: Shri Jehangir D. Mistry (Ld. SrFor Respondent: Shri Salil Mishra-CIT DR and Shri Tharian Oommen-Ld. Sr. DR
Section 115JSection 143(3)

house property at a notional value. (b) The CIT(A) further erred in not considering the Municipal Rateable Value for the purpose of arriving at the annual value of the property. (c) Without prejudice to above and in any event, as the amount recovered towards Municipal taxes, water charges, etc. was Rs.92,24,000”the amount to be considered

M/S. MANJEET KAUR MEMORIAL PREMIER INSTITUTE OF EDUCATION,GURGAON vs. ITO, GURGAON

In the result, the Appeal filed by the Assessee stands allowed

ITA 1824/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Jan 2017AY 2011-12

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 11Section 12ASection 143(2)Section 2(15)Section 234ASection 24

house property. 4. That the Ld. CIT(A) erred in sustaining that there is no application / utilization of expenses against the receipt for the purpose of charitable activity u/s. 2(15) of the Income Tax Act, 1961. 5. That the Ld. CIT(A) has erred in sustaining the interest charged u/s. 234A, 234B, 234C and 234D of the Income

M/S. MANJIT KAUR MEMORIAL PREMIER INSTITUTE OF EDUCATION,GURGAON vs. DCIT, GURGAON

In the result, the Appeal filed by the Assessee stands allowed

ITA 2025/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Jan 2017AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 11Section 12ASection 143(2)Section 2(15)Section 234ASection 24

house property. 4. That the Ld. CIT(A) erred in sustaining that there is no application / utilization of expenses against the receipt for the purpose of charitable activity u/s. 2(15) of the Income Tax Act, 1961. 5. That the Ld. CIT(A) has erred in sustaining the interest charged u/s. 234A, 234B, 234C and 234D of the Income

SMT. PRIYANKA GANGULY,KOLKATA vs. D.C.I.T.(IT)-CIRCLE-2(1), KOLKATA

In the result, the appeal filed by the assessee in ITA No

ITA 2619/KOL/2019[2016-17]Status: DisposedITAT Kolkata19 Feb 2024AY 2016-17

Bench: Dr. Manish Borad&Shri Anikesh Banerjee]

Section 143(3)Section 23Section 234BSection 234DSection 24Section 250

property income up to 50% under section 24 of the Income-tax Act, 1961 (the Act) ii. The CIT(A) erred in confirming the action of the Deputy Commissioner of Income Tax (International Taxation), Circle - 2(1), Kolkata (hereinafter referred to as the DCIT) in restricting the claim of home loan interest deduction under section

M/S ABHILASH SOFTWARE & DEVELOPMENT CENTRE,,BANGALORE vs. ITO, BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 477/BANG/2016[2005-06]Status: DisposedITAT Bangalore31 Mar 2017AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2005-06

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri. M. K. Biju, JCIT
Section 234B

234D of the Act. 10. For these and other grounds that may be urged at the time of hearing of the appeal the appellant prays that the appeal may be allowed. 2. Though various grounds are raised, but they all relate to the nature of receipt of income received on account of leasing of property. The assessee has claimed certain

SHRI. G B SHIVARAJAPPA,BANGALORE vs. INCOME TAX OFFICER, WARD - 4(2)(4), BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1056/BANG/2019[2014-15]Status: DisposedITAT Bangalore16 Apr 2021AY 2014-15

Bench: Shri George George K

For Appellant: Sri.Ravishankar S.V., AdvocateFor Respondent: Sri.Ganesh B.Ghale, Standing Counsel
Section 234DSection 250Section 54Section 54F

house property within the time prescribed under section 54F of the Act and thereby made a valid claim, on the facts and circumstances of the case. 5. The authorities below failed to appreciate that the payments made to the vendor was a commercial transaction for sale of property with a consideration and not one out of love and affection

THE DY.COMMISSIONER OF INCOME TAX.,ANAND CIRCLE,, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2954/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad17 May 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

House Property ought to have directed to grant standard deduction u/s 24 of the Act. ITA Nos.2004/Ahd/2014, 1873/Ahd/2014, 2994/Ahd/2016 & 2954/Ahd/2016 & C.O. No. 14/Ahd/2017 National Dairy Development Board vs. ACIT/DCIT Asst.Years– 2010-11 to 2011-12 6. The Hon'ble CIT(A) erred in not adjudicating on the ground of appeal that the interest earned on North Kerala Project Development Fund

THE ACIT,ANAND CIRCLE,, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 1873/AHD/2014[2010-11]Status: PendingITAT Ahmedabad17 May 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

House Property ought to have directed to grant standard deduction u/s 24 of the Act. ITA Nos.2004/Ahd/2014, 1873/Ahd/2014, 2994/Ahd/2016 & 2954/Ahd/2016 & C.O. No. 14/Ahd/2017 National Dairy Development Board vs. ACIT/DCIT Asst.Years– 2010-11 to 2011-12 6. The Hon'ble CIT(A) erred in not adjudicating on the ground of appeal that the interest earned on North Kerala Project Development Fund

NATIONAL DAIRY DEVELOPMENT BOARD,,ANAND vs. THE ASSTT. COMMISSIONER OF INCOME TAX, ANAND CIRCLE,, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2994/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad17 May 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

House Property ought to have directed to grant standard deduction u/s 24 of the Act. ITA Nos.2004/Ahd/2014, 1873/Ahd/2014, 2994/Ahd/2016 & 2954/Ahd/2016 & C.O. No. 14/Ahd/2017 National Dairy Development Board vs. ACIT/DCIT Asst.Years– 2010-11 to 2011-12 6. The Hon'ble CIT(A) erred in not adjudicating on the ground of appeal that the interest earned on North Kerala Project Development Fund

NATIONAL DAIRY DEVELOPMENT BOARD,,ANAND vs. THE ACIT.,ANAND CIRCLE,, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2004/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad17 May 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

House Property ought to have directed to grant standard deduction u/s 24 of the Act. ITA Nos.2004/Ahd/2014, 1873/Ahd/2014, 2994/Ahd/2016 & 2954/Ahd/2016 & C.O. No. 14/Ahd/2017 National Dairy Development Board vs. ACIT/DCIT Asst.Years– 2010-11 to 2011-12 6. The Hon'ble CIT(A) erred in not adjudicating on the ground of appeal that the interest earned on North Kerala Project Development Fund

RAYMOND LTD,MUMBAI vs. DCIT (OSD) RG 2(3), MUMBAI

Accordingly, the same are dismissed as not pressed

ITA 4322/MUM/2012[2008-09]Status: DisposedITAT Mumbai12 Dec 2022AY 2008-09

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleraymond Limited V. The Addl. Cit– 2(3) New Hind House Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai - 400020 Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent C.O. No. 287/Mum/2017 [Arising Out Of Ita No. 2218/Mum/2011 (A.Y. 2007-08)] The Addl. Cit– 2(3) V. Raymond Limited Aayakar Bhavan, M.K. Road New Hind House Mumbai - 400020 Narottam Morarjee Marg Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent M/S. Raymond Limited V. The Dcit – Osd- 2(3) New Hind House, Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai – 400020 Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent

Section 14A

house property. The assessee is aggrieved by the direction of the CIT(A) to determine the annual value of the property at 12% of the cost of land and building. At the very outset, the Counsel for the assessee fairly conceded that this issue has been decided against the assessee and in favour of the Revenue by the Tribunal vide

RAYMOND LTD,MUMBAI vs. ADDL CIT RG 2(3), MUMBAI

Accordingly, the same are dismissed as not pressed

ITA 2218/MUM/2011[2007-08]Status: DisposedITAT Mumbai12 Dec 2022AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleraymond Limited V. The Addl. Cit– 2(3) New Hind House Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai - 400020 Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent C.O. No. 287/Mum/2017 [Arising Out Of Ita No. 2218/Mum/2011 (A.Y. 2007-08)] The Addl. Cit– 2(3) V. Raymond Limited Aayakar Bhavan, M.K. Road New Hind House Mumbai - 400020 Narottam Morarjee Marg Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent M/S. Raymond Limited V. The Dcit – Osd- 2(3) New Hind House, Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai – 400020 Ballard Estate, Mumbai - 400001 Pan: Aaacr4896A Appellant Respondent

Section 14A

house property. The assessee is aggrieved by the direction of the CIT(A) to determine the annual value of the property at 12% of the cost of land and building. At the very outset, the Counsel for the assessee fairly conceded that this issue has been decided against the assessee and in favour of the Revenue by the Tribunal vide

ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI vs. NAVJBAI RATAN TATA TRUST, MUMBAI

In the result, appeal by the Revenue being ITA No

ITA 2161/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Mar 2022AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 11Section 13(1)(d)Section 164(2)Section 2Section 250

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

NAVJBAI RATAN TATA TRUST,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI

In the result, appeal by the Revenue being ITA No

ITA 2115/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Mar 2022AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 11Section 13(1)(d)Section 164(2)Section 2Section 250

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

NAVJBAI RATAN TATA TRUST,MUMBAI vs. ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTIONS) RANGE-II(NOW ASSESSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI

In the result, appeal by the Revenue being ITA No

ITA 1301/MUM/2018[2011-12]Status: DisposedITAT Mumbai10 Mar 2022AY 2011-12

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 11Section 13(1)(d)Section 164(2)Section 2Section 250

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI vs. NAVJBAI RATAN TATA TRUST, MUMBAI

In the result, appeal by the Revenue being ITA No

ITA 1314/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Mar 2022AY 2012-13

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 11Section 13(1)(d)Section 164(2)Section 2Section 250

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

NAVJBAI RATAN TATA TRUST,MUMBAI vs. ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTIONS) RANGE-II(NOW ASSESSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI

In the result, appeal by the Revenue being ITA No

ITA 1302/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Mar 2022AY 2012-13

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 11Section 13(1)(d)Section 164(2)Section 2Section 250

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI vs. NAVJBAI RATAN TATA TRUST, MUMBAI

In the result, appeal by the Revenue being ITA No

ITA 2162/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Mar 2022AY 2014-15

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 11Section 13(1)(d)Section 164(2)Section 2Section 250

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals

ASSISTANT COMMISSIONER OF INCOME TAX 17(2)), MUMBAI vs. NAVJBAI RATAN TATA TRUST, MUMBAI

In the result, appeal by the Revenue being ITA No

ITA 1316/MUM/2018[2011-12]Status: DisposedITAT Mumbai10 Mar 2022AY 2011-12

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

Section 11Section 13(1)(d)Section 164(2)Section 2Section 250

House, Homi Mody Street ……………. Respondent Mumbai 400 001 PAN – AAATN0202B Assessee by : Shri Sukhsagar Syal, Advocate Revenue by : Shri Rajesh Damor, CIT DR Date of Hearing – 14.02.2022 Date of Order – 10.03.2022 O R D E R PER BENCH The aforesaid cross appeals have been filed by either parties challenging the orders passed by the Commissioner of Income Tax (Appeals