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1 result for “capital gains”+ Section 194Jclear

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Section 1442

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

ITA 131/AGR/2025[2016-17]Status: DisposedITAT Agra28 Oct 2025AY 2016-17
Section 143(1)Section 143(2)Section 144Section 250

gain. Also verification of properties sale transaction was\nalso the issue. Still this bench did not allow crossing the limit without obtaining\nprior permission.\nd) Sukhdham Infrastructure LLP v. Income Tax Officer (2024) 165\nTaxmann.com 154 (Kolkata Trib.)\nIssue:-There were four issues to verify (i) Interest Expenses (ii) Income from\nreal Estate Business (iii) Sales Turnover Mismatch