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6 results for “capital gains”+ Section 49(1)clear

Sorted by relevance

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Key Topics

Section 1475Section 143(3)4Section 270A4Addition to Income4Section 2503Section 502Section 143(2)2Section 482Section 50C2Capital Gains

M/S CHATTA SUGAR CO. LTD,MATHURA vs. A.C.I..T CIRCLE-3, MATHURA

In the result, the appeal of the assessee is allowed

ITA 129/AGR/2015[2009-10]Status: DisposedITAT Agra01 Jul 2025AY 2009-10

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2009-10]

Section 142(1)Section 143(3)Section 28Section 41(1)

gains under Case I of Schedule D". 5.3 Thus, when subsidy is received from a public fund and these are to assist the assessee to carry on or business, the object of subsidy is apparent i.e. to enable the assessee to run business more profitably, become more competitive etc. These are operational subsidies and not capital subsidies. The source from

YOGENDRA KUMAR GUPTA,GWALIOR vs. INCOME TAX OFFICER WARD 1(1) GWL, GWALIOR

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

2
Deduction2
ITA 176/AGR/2024[2017-18]Status: DisposedITAT Agra12 Feb 2025AY 2017-18

Bench: : Shri Ramit Kocharassessment Year: 2017-18

Section 143(1)Section 143(2)Section 143(3)Section 250Section 250(4)Section 250(6)Section 48Section 50

Section 50(C) of the Income Tax Act. The addition made, computing the long term capital gain by the AO, sustained by the NFAC is liable to be deleted." 3. Brief facts of the case are that the assessee filed return of income for the impugned assessment year ,on 02.08.2017 , declaring total income of Rs. Nil. Return was processed

GIREESH CHANDRA,ETAH vs. INCOME-TAX OFFICER, WARD 3(1), ETAH, ETAH

In the result, assessee’s appeal is allowed for statistical purposes

ITA 264/AGR/2025[2011-2012]Status: DisposedITAT Agra26 Nov 2025AY 2011-2012

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2011-12

Section 143(2)Section 147Section 148Section 234ASection 250Section 54F

49,800/-. 3. Aggrieved, assessee filed an appeal before learned CIT(Appeals), who dismissed assessee’s first appeal for want of details of improvement in property and other supporting documents to justify his claim. In such circumstances, learned CIT(Appeals) confirmed the addition made by the Assessing Officer, vide assessment order dated 19.11.2018. 4. Assessee preferred this second appeal

SHRI DAUJI RAM ,ALIGARH vs. ITO 1(4), ALIGARH

Appeal is allowed for statistical purposes

ITA 698/AGR/2018[2012-13]Status: DisposedITAT Agra13 Feb 2025AY 2012-13

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2012-13

Section 147Section 50C

1(4), Aligarh. Mathura Road, Aligarh. PAN : DKKPB1758R (Appellant) (Respondent) Assessee by None Department by Sh. Shailendra Shrivastava, Sr. DR Date of hearing 13.02.2025 Date of pronouncement 13.02.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)-Aligarh’s order in appeal no. 116/2017-18/Aligarh dated

KISHOR KUMAR GARG,JOURA ROAD, MORENA vs. ACIT, GWALIOR

In the result, the appeal of the assessee is allowed

ITA 363/AGR/2025[201718]Status: DisposedITAT Agra21 Jan 2026

Bench: Shri M. Balaganeshkishor Kumar Garg, Vs. Acit, Joura Road, Morena, Gwalior, Circle-3(1), Mp Gwalior (Appellant) (Respondent) Pan: Acopg5428J Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: NoneFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 145(3)Section 270A

capital gains. The assessment was completed u/s 143(3) of the Act on 29.12.2019 determining the total income at ₹49,18,900/-. In the said assessment, the ad hoc disallowances @10% of repairs to machinery and compensation to employees were made as under: – Repairs of machinery Rs.5,06,892/- Compensation to Employees Rs.7,89,000/- Total

ACIT CIRCLE-2(1), GWALIOR vs. SHRI SANDEEP TAORI, GWALIOR

Appeal is dismissed

ITA 15/AGR/2017[2009-10]Status: DisposedITAT Agra12 Feb 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwal

For Appellant: Sh. Sukesh Kumar Jain, CIT, DRFor Respondent: Sh. Sanjay Kumar, CA
Section 143(3)

1) Vs. Shri Sandeep Taori Aayakar Bhawan, 106, Deepa Laxmi City Centre, Gwalior Kherapanti Colony, Gwalior-474001 /""""""""./PAN/GIR No: AAOPT7924N Appellant .. Respondent Appellant by : Sh. Sukesh Kumar Jain, CIT, DR Respondent by : Sh. Sanjay Kumar, CA Date of Hearing 12.02.2025 Date of Pronouncement 12.02.2025 ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This Revenue’s appeal for assessment year