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2 results for “capital gains”+ Section 132(1)clear

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Key Topics

Section 153A4Long Term Capital Gains2Addition to Income2

ABC PAPER PRODUCTS,AGRA vs. INCOME TAX OFFICER 1(1)(1) AGRA, AGRA

In the result, the appeal of the assessee is dismissed

ITA 146/AGR/2025[2018-19]Status: DisposedITAT Agra24 Jun 2025AY 2018-19
Section 10(37)Section 143(3)Section 250Section 250(4)Section 250(6)

132 Тахтап 373, 263 ITR 706 (SC).\nGeneral Insurance Corpn. of India v. CIT [1999] 106 Тахтап 389, 240 ITR139 (SC).\nThe AO's objection regarding section 10(37) does not hold good as exemption has\nnot only been claimed under section 10(37) of the IT Act, 1961 but also under the\nRFCTLARR Act, 2013.\nSection

SARITA AGRAWAL,GWALIOR vs. ACIT, GWALIOR

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

ITA 170/AGR/2022[2008-09]Status: DisposedITAT Agra14 Feb 2025AY 2008-09

Bench: Shri Ramit Kochar & Shri Sudhir Kumarmrs. Sarita Agrawal Acit Geeta Colony Aayakar Bhawan Dal Bazar, Gwalior- V. City Centre 474001 Gwalior-474001 Madhya Pradesh Madhya Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adxpk3445P Appellant .. Respondent

For Appellant: NoneFor Respondent: Sh. Sukesh Kumar Jain, CIT
Section 10(38)Section 143(2)Section 153A

1,15,995/- as income from other sources. The assessee filed first appeal with ld. CIT(A). We have observed that learned CIT(A) has passed an exparte order. We have observed that the learned CIT(A) issued as many as 11 notices to the assessee, but there was no compliance on the part of the assessee