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4 results for “capital gains”+ Penny Stockclear

Sorted by relevance

Mumbai678 Delhi183 Kolkata119 Ahmedabad115 Jaipur86 Indore58 Hyderabad36 Pune34 Chandigarh33 Guwahati31 Surat30 Chennai19 Rajkot18 Ranchi15 Raipur15 Lucknow14 Nagpur10 Cuttack10 Patna8 Amritsar7 Bangalore7 Jodhpur7 Varanasi5 Visakhapatnam4 Agra4 Jabalpur2

Key Topics

Section 10(38)9 Section 689 Section 143(3)4 Penny Stock4 Addition to Income4 Section 69C3 Section 1483 Capital Gains3 Long Term Capital Gains3 Bogus/Accommodation Entry

SURESH CHANDRA SADH,NEW DELHI vs. CIRCLE 4(1)(1),, ALIGARH

In the result, the appeal of the assessee is partly allowed

ITA 178/AGR/2024[2016-17]Status: DisposedITAT Agra30 Jun 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

Section 10(38)Section 131Section 147Section 148Section 234BSection 68

penny stock and claiming exempt long term capital gain the assessee has introduced unaccounted money. Thereafter, the Assessing Officer noted

NEETA AGARWAL,AGRA vs. INCOME TAX OFFICER, 2(1)(2), AGRA, AGRA

In the result, the appeal of the Assessee is allowed for statistical purposes

3

Unexplained Cash Credit3

ITA 213/AGR/2025[2016-17]Status: DisposedITAT Agra04 Dec 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

For Appellant: Shri Amit Goyal, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 10(38)Section 143(3)Section 148Section 151Section 234BSection 271(1)Section 68Section 69C

gain which was claimed as exempt, arose on sale of listed company M/s Capital Trade Link Ltd. The learned AO, based on the information that he had received that M/s Capital Trade Link Ltd. was a penny stock

RUBY JAIN,AGRA vs. INCOME TAX OFFICER, WARD 1(1)(3), AGRA

In the result, the questions referred to us are answered as follows :

ITA 128/AGR/2025[2015-16]Status: DisposedITAT Agra21 Jan 2026AY 2015-16

Bench: Shri M. Balaganeshruby Jain, Vs. Income Tax Officer, 1/78A, Kale Ka Tall, Delhi Ward-1(1)(3), Gate, Agra Agra (Appellant) (Respondent) Pan: Aevpj4936P Assessee By : Shri K. K. Jain, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri K. K. Jain, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 10(38)Section 143(3)Section 68Section 69C

penny stock where the price of shares were artificially rigged abnormally in connivance with certain entry providers/promoters, etc with a view to give undue benefit of exemption of long-term capital gains

MAYANK SHIVHARE,GWALIOR vs. ITO 1(2), GWALIOR, GWALIOR

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 63/AGR/2024[2014-15]Status: DisposedITAT Agra01 Apr 2025AY 2014-15

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2014-15]

Section 10(38)Section 143(3)Section 68

capital gains amounting to Rs.25,75,402/- and claimed it as exempt u/s 10(38) of the Act. The Assessing Officer on the basis of enquiries made by the Investigation Wing of Kolkata and as per the facts discussed in the assessment order held that the shares of Turbo Tech Engineering Ltd. was a penny stock