Section 24(2) of the Income Tax Act

Income-tax Act, 2025: s.22

Section 24(2) falls under section 24 of the Income-tax Act, 1961, which corresponds to section 22 (Deductions from income from house property) of the Income-tax Act, 2025.

Read section 22 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

34 judgments on BharatTax turn on Section 24(2).

Judgments on Section 24(2)

Income Tax Officer, Ambala vs. Nachhatar Singh, Ambala Cantt

ITA 613/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Prashant Kothari, Singapore vs. CIT A (57) Mumbai, Office of Commissioner of Appeals Mumbai

In the result, the additional ground of

ITA 5391/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 May 2025AY 2016-17
Section 250

Ms Cambridge Construction Delhi Private Ltd. (Formerly Ms Cambridge Construction Delhi Ltd.) vs. Income Tax Officer, Ward 5(3)

ITA - 62 / 2024HC Delhi25 Jan 2024
Section 139Section 143(3)

Smt. S. Jalaja vs. Union of India

In the result, writ appeals are allowed

WA/1105/2019HC Karnataka24 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

DCIT, Circle- 23(2), New Delhi vs. Sistema Shyam Teleservices Ltd, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 4825/DEL/2017[2013-14]Status: DisposedITAT Delhi22 Feb 2021AY 2013-14

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4825/Del/2017 : Asstt. Year : 2013-14 Dcit, Vs Sistema Shyam Teleservices Ltd., Circle-23(2), A-60, Naraina Indl. Area-1, New Delhi New Delhi-110028 (Appellant) (Respondent) Pan No. Aaccs1709H Assessee By : Sh. Alok Vasant, Ca Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 11.02.2021 Date Of Pronouncement: 22.02.2021

For Appellant: Sh. Alok Vasant, CAFor Respondent: Sh. Prakash Dubey, Sr. DR
Section 24(2)

Virendra Ramanlal Soni vs. Deputy Commissioner of Income Tax

SCA/9974/2019HC Gujarat11 Jun 2019

Bench: Passing Final Order Under The Provisions Of The Prohibition Of Benami Property Transactions Act, 1988 (“The Benami Act” For Short). 2. Learned Advocate For The Petitioner Submitted That The Petitioner Was Issued A Summons On 03.12.2018 Under Section 19(1)(B) Of The Benami Act, To Which The Petitioner Had Submitted His Reply. Thereafter, There Were Exchanges Of Communications By Both Sides Seeking Certain Documents, Which Were Replied. The Provisional Attachment Order Was Passed Under Section 24(3) Of The Page 1 Of 8

Section 143(3)Section 147(1)Section 148(2)Section 153Section 19Section 19(1)(b)Section 24(1)Section 24(2)Section 24(3)

P.C. Pantulu, Hyderabad vs. ACIT, Circle-1(2), Hyderabad

In the result, appeals for the AYs

ITA 278/HYD/2017[2003-04]Status: DisposedITAT Hyderabad03 Aug 2018AY 2003-04

Bench: Shri B. Ramakotaiah

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Shri Nilanjan Dey, DR
Section 143(1)Section 143(1)(a)Section 147Section 148Section 154Section 24(1)Section 24(2)Section 71Section 71(3)

P.C. Pantulu, Hyderabad vs. DCIT, Circle-1(2), Hyderabad

In the result, appeals for the AYs

ITA 277/HYD/2017[2002-03]Status: DisposedITAT Hyderabad03 Aug 2018AY 2002-03

Bench: Shri B. Ramakotaiah

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Shri Nilanjan Dey, DR
Section 143(1)Section 143(1)(a)Section 147Section 148Section 154Section 24(1)Section 24(2)Section 71Section 71(3)

P.C. Pantulu, Hyderabad vs. ACIT, Circle-1(2), Hyderabad

In the result, appeals for the AYs

ITA 275/HYD/2017[2001-02]Status: DisposedITAT Hyderabad03 Aug 2018AY 2001-02

Bench: Shri B. Ramakotaiah

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Shri Nilanjan Dey, DR
Section 143(1)Section 143(1)(a)Section 147Section 148Section 154Section 24(1)Section 24(2)Section 71Section 71(3)

Brooke Bond & Company Ltd. (Now Known As Brooke Bond Leibig Limited) vs. C.I.T. West Bengal-II, Calcutta

The appeal is allowed in so far only that the order of the Division

CIVIL APPEAL No. 2020/1974Supreme Court30 Sept 1986

Bench: 2 Judges

Commissioner of Income Tax U.P, Lucknow vs. J.K. Hosiery Factory, Kanpur

CIVIL APPEAL No. 1371/1974Supreme Court19 Mar 1986

Bench: 2 Judges

Section 10(2)(vi)Section 24Section 24(1)Section 24(2)

The Commissioner of Income Tax, Bangalore vs. Sri J.H. Gotla, Yadagiri

CIVIL APPEAL No. 1596/1973Supreme Court29 Aug 1985

Bench: 3 Judges

Section 16Section 24Section 64

Commissioner of Income Tax, Kanpur Etc vs. M/S. Mother India Refrigeration Industries (P) Ltd. Etc

CIVIL APPEAL No. 1570/1973Supreme Court14 Aug 1985

Bench: 3 Judges

H. D. Devasia & Co., Kerala vs. Commissioner of Income Tax, Kerala

CIVIL APPEAL No. 2716/1972Supreme Court04 May 1979

Bench: 3 Judges

Section 15Section 24(1)Section 67Section 73Section 73(2)Section 75

B. R. Ltd vs. V. P. Gupta, C.I.T., Bombay

CIVIL APPEAL No. 1594/1972Supreme Court03 May 1978

Bench: 2 Judges

Section 24(2)

Commissioner of Income Tax Gujarat III, Ahmedabad & Another vs. Kurji Jinabhai Kotecha

In the result the judgment of the Hi6h Court is set aside and the

CIVIL APPEAL No. 580/1972Supreme Court18 Feb 1977

Bench: 2 Judges

Section 15(4)Section 24Section 24(1)Section 24(2)

Commissioner of Income Tax (Central) Delhi vs. Harprasad & Co. (P) Ltd

In the result, the dppeal is accepted with costs

CIVIL APPEAL No. 494/1970Supreme Court25 Feb 1975

Bench: 3 Judges

Standard Refinery & Distillery Ltd vs. Commissioner of Income-Tax, Calcutta

CIVIL APPEAL No. 1585/1968Supreme Court18 Jan 1971

Bench: 2 Judges

Western States Trading Co. Ltd vs. Commissioner of Income Tax, Central Calcutta

In the result the appeals are allowed with costs in this Court

CIVIL APPEAL No. 589/1967Supreme Court18 Jan 1971

Bench: 3 Judges

Section 10(2)

Commissioner of Income-Tax, Punjab vs. Kulu Valley Transport Co. (P) Ltd

CIVIL APPEAL No. 859/1966Supreme Court30 Apr 1970

Bench: 3 Judges

Section 22Section 24(2)Section 3