“Section 43(5)(d)”

Section References (mined)Section 43Section 43(5)(d)42 judgments

Judgments citing Section 43(5)(d)

Krishna Devi, New Delhi vs. ITO, Ward- 38(3), New Delhi

ITA 6356/DEL/2019[2014-15]Status: DisposedITAT Delhi04 Jan 2022AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6356/Del/2019 : Asstt. Year : 2014-15 Krishna Devi, Vs Income Tax Officer, F-26/124, Sector-7, Rohini, Ward-38(3), New Delhi-110085 New Delhi-110002 (Appellant) (Respondent) Pan No. Abrpd0875E Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 08.10.2021 Date Of Pronouncement: 04.01.2022

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. Umesh Takyar, Sr. DR

Section 115BSection 143(2)Section 147Section 148Section 68

action of Id AO in making addition of Rs. 24,69,636/- without appreciating spirit of law contained in section 10(38) and section 43(5)(d) where statutory status is provided to evidences generated from stock exchange system treating the same to be impeccable and only from finance

DCIT, Faridabad vs. M/S Sucon India Ltd, Faridabad

ITA 4418/DEL/2016[2009-10]Status: DisposedITAT Delhi27 May 2021AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year : 2009-10

For Appellant: Sh. H.K.Choudhary, CIT-DRFor Respondent: Dr. Rakesh Gupta, Adv. &

Section 14ASection 2Section 271Section 271(1)(c)Section 73

loss in shares has been found as bogus. 4 17. I have gone through the relevant provisions on the statute in form of section 43(5)(d) and explanation to section 73 of the Act. Indeed section 43(5)(d) exempts the impugned derivative transactions from the gamut of being