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“Section 10(36)”

Section References (mined)Section 10Section 10(36)6 judgments

JAGDISH MALHOTRA,NEW DELHI vs. ACIT, CIRCLE-16(1), JHANDEWALAN

ITA 4546/DEL/2025[2012-13]Status: DisposedITAT Delhi26 Sept 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Gaurav Jain, Adv. &For Respondent: Sh. Shrikant Namdeo, CIT, DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

Page 1 ITA No. 4546/Del/2025 S.A. No.429/Del/2025 Jagdish Malhotra (AY: 2012-13) THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI

TATTWAJNANA VIDYAPEETH,MUMBAI vs. DCIT(E)-2(1), MUMBAI

In the result, the appeals filed by the assessee are partly allowed

ITA 4800/MUM/2024[2009-10]Status: DisposedITAT Mumbai27 Nov 2024AY 2009-10

Bench: Shri Sandeep Gosain, Hon’Ble & Shri Prabhash Shankar, Hon’Ble

For Appellant: Shri Rajesh Shah, A/RFor Respondent: Shri Raj Singh Meel, Sr. D/R
Section 10Section 10(34)Section 147

long term capital gain on sale of shares is exempt under and long term capital gain on sale of shares is exempt under section 10(36), 10(34), 10(38) respectively and can not be brought to a tax by section 10(36), 10(34), 10(38) respectively ... brought to a tax by section 10(36), 10(34), 10(38) respectively and can not be brought to a tax by application of section 11 and 13 of the Act. application of section 11 and 13 of the Act. 6. The Ld. D.R., on the other hand, relied

TATTWAJNANA VIDYAPEETH,MUMBAI vs. DCIT (E)-2(1), MUMBAI

In the result, the appeals filed by the assessee are partly allowed

ITA 4799/MUM/2024[2011-12]Status: DisposedITAT Mumbai27 Nov 2024AY 2011-12

Bench: Shri Sandeep Gosain, Hon’Ble & Shri Prabhash Shankar, Hon’Ble

For Appellant: Shri Rajesh Shah, A/RFor Respondent: Shri Raj Singh Meel, Sr. D/R
Section 10Section 10(34)Section 147

long term capital gain on sale of shares is exempt under and long term capital gain on sale of shares is exempt under section 10(36), 10(34), 10(38) respectively and can not be brought to a tax by section 10(36), 10(34), 10(38) respectively ... brought to a tax by section 10(36), 10(34), 10(38) respectively and can not be brought to a tax by application of section 11 and 13 of the Act. application of section 11 and 13 of the Act. 6. The Ld. D.R., on the other hand, relied

TATTWAJNANA VIDYAPEETH,MUMBAI vs. DCIT (E)-2(1), MUMBAI

In the result, the appeals filed by the assessee are partly allowed

ITA 4798/MUM/2024[2010-11]Status: DisposedITAT Mumbai27 Nov 2024AY 2010-11

Bench: Shri Sandeep Gosain, Hon’Ble & Shri Prabhash Shankar, Hon’Ble

For Appellant: Shri Rajesh Shah, A/RFor Respondent: Shri Raj Singh Meel, Sr. D/R
Section 10Section 10(34)Section 147

long term capital gain on sale of shares is exempt under and long term capital gain on sale of shares is exempt under section 10(36), 10(34), 10(38) respectively and can not be brought to a tax by section 10(36), 10(34), 10(38) respectively ... brought to a tax by section 10(36), 10(34), 10(38) respectively and can not be brought to a tax by application of section 11 and 13 of the Act. application of section 11 and 13 of the Act. 6. The Ld. D.R., on the other hand, relied

SH. VIBHAV JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 355/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh16 Feb 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 10(36)Section 10(38)Section 143(1)Section 143(2)Section 153A

26/07/2013 and in the return of income so filed, the assessee has claimed exemption towards Long Term Capital Gain (LTCG) under section 10(36) amounting to Rs. 99,16,874/-. The return of income was thereafter processed under section 143(1) and thereafter, no notice under section

SMT. SATVIR KAUR W/O SH. SHINDER SINGH,FEROZEPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, AMRITSAR

In the result, the appeal of the assessee is allowed

ITA 102/ASR/2022[2011-12]Status: DisposedITAT Amritsar29 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143(3)Section 148Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE

Section 10(36) — 6 judgments | BharatTax | BharatTax