2025 (7) TMI 1312

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....RANAV TRIVEDI Appearance: For the Appellant(s) No. 1: Ms Maithili D Mehta (3206).   For the Opponent(s) No. 1: Mr B S Soparkar (6851).   For the Opponent(s) No. 1: Mrs Swati Soparkar (870).   ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Standing Counsel Ms. Maithili D. Mehta for the appellant and learned advocate Mr. B. S. S....

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.... and circumstances of the case and in law, the ITAT erred in deleting the disallowance of Rs. 25,18,441/- made by AO u/s 24 of the IT Act?" 6. In Tax Appeal No.323/2024, following substantial question of law is proposed by the Revenue: "Whether on the facts and circumstances of the case and in law, the ITAT erred in deleting the disallowance of Rs. 22,91,555/- made by AO u/s 24 of the ....

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....Assessment Year 2011-2012 holding that the Act does not differentiate between the factory building or in other building for the purpose of computation of income under the head "Income from House Property". As long as it is a factory building and the land appurtenant thereto have been let out, the same is covered under the house property as referred to in section 22 of the Act. 9. Being aggrieve....