2025 (7) TMI 1312

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....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. Soparkar for the respondent. 2. Issue involv....

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....n 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 IT Act?" 7. The Assessing Officer disallowed the claim under sect....

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....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 aggrieved, the Revenue preferred an appeal before the Tribunal. The respondent a....