Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Section 22

Sec. 28(i), Section 22

Delhi H.C : Where assessee-company was formed for purchasing and selling properties, earning of rental income by letting out properties owned by it was chargeable to tax under head ‘income from house property’ and not under head ‘Profits and gains of business’

Avijit Das / September 21, 2017

High Court Of Delhi Commissioner of Wealth-tax vs. Atma Ram Properties (P.) Ltd. Section 22, 28(i) Assessment years 1984-85 to […]

Income Tax Case Laws, Sec. 28(i), Section 22, Section 27, Section 28

S.C : the appellant was owner of the shopping centre within the meaning of Section 22 read with Section 27

Avijit Das / May 9, 2017

Supreme Court Of India Raj Dadarkar & Associates vs. ACIT, CC-46 Section 22, 27, 28(i) A.K. Sikri And Ashok Bhushan,

Section 95, Sec. 12A, Sec. 245D, Section 22, Section 245, Section 8, Section 88

Bombay H.C : Declaration under KVSS cannot be granted as scheme has expired. Expedited. Liberty to department to apply

Avijit Das / October 13, 2015

High Court Of Bombay Amit Hemendra Jhaveri vs. Union Of India & Anr. Section 95, 95(iii), 88, 245D, 22D, 9,

Income Tax Case Laws, Sec. 28(i), Section 22, Section 24

Bombay H.C : the Hon’ble Income Tax Appellate Tribunal was justified in directing the Assessing Officer to tax the rental income of Rs.45,57 lakhs as ‘income from house property’ and to allow deduction u/s 24 ignoring the fact that the income was received from the business asset of unsold flats shown as closing stock

Avijit Das / April 9, 2015

High Court Of Bombay CIT-12, Mumbai vs. Sane & Doshi Enterprises Section : 22, 24, 28(i) S.C. Dharmadhikari And A.K.

Income Tax Case Laws, Sec. 28(i), Section 22

S.C : Assessment year 1983-1984 and the entire income was through letting out of the aforesaid two properties namely, “Chennai House” and “Firhavin Estate”

Avijit Das / April 9, 2015

Supreme Court Of India Chennai Properties & Investments Ltd. vs. CIT, Central -III, Tamil Nadu Section 28(i),22 A.K. Sikri And

Income Tax Case Laws, Sec. 28(i), Section 22

Madras H.C : The income of the assessee from letting out its warehouse is chargeable under the head ‘Income from business’ and not under the head ‘Income from house property’

Avijit Das / December 1, 2014

High Court Of Madras CIT vs. NDR Warehousing (P.) Ltd. Section : 28(i), 22 Assessment Years : 2004-05, 2005-06, 2007-08

Section 22, Sec. 28(i)

Delhi H.C : Rental income earned from unsold flats shown as stock-in-trade should be assessed under head ‘income from house property’

Avijit Das / May 17, 2013

High Court Of Delhi New Delhi Hotels Ltd. vs. ACIT Assessment Years : 2004-05, 2008-09 And 2009-10 Section : 22,

Delhi H.C : Expenses incurred on the maintenance of accommodation provided to its employees and executives in Iraq is not disallowable

Avijit Das / October 31, 2012

High Court Of Delhi CIT vs. Ansal Housing Finance & Leasing Co. Ltd. Section : 22 S. Ravindra Bhat And

Bombay H.C : the rent and compensation received by the assessee is to be charged under the head business income and not under the head “Income from House Property” as held by the Assessing Officer in the order under section 143(3

Avijit Das / August 21, 2012

High Court Of Bombay CIT-9 vs. Pelican Investments (P.) Ltd. Assessment years : 2004-05 and 2005-06 Section : 22, 27(iiib)

Section 71, Section 22, Section 24

Delhi H.C : The assessee was not entitled to set off the brought forward business loss against the rental income, car and computer hire charges and the commission income received in the previous year relevant to the assessment year 1995-96, on a proper interpretation of Section 72(1)

Avijit Das / July 23, 2012

High Court Of Delhi Lavish Apartment (P.) Ltd. vs. Assistant Commissioner Of Income Tax Section 72(1), 22, 24 Asst. Year

Post pagination

1 2 … 8 Next →

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top