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5 results for “TDS”+ Section 54Fclear

Sorted by relevance

Delhi33Mumbai23Bangalore21Chennai13Lucknow11Jaipur8Indore7Visakhapatnam6Kolkata6Ahmedabad5Hyderabad5Patna3Guwahati2Karnataka2Cochin2Raipur2Surat2Nagpur1Chandigarh1

Key Topics

Section 54F22Section 143(3)7Section 2635Addition to Income4Deduction4House Property3Exemption3Section 542Long Term Capital Gains2Capital Gains

DCIT CIRCLE-3(3), AHMEDABAD vs. SHRI ALPESHKUMAR C.PATEL, AHMEDABAD

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

ITA 1991/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1908/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2011-2012 Alpeshkumar C. Patel, A.C.I.T., 503, Milestone Building, Vs. Circle-3(3), Drive In Road, Ahmedabad. Thaltej, Ahmedabad-380052. Pan: Aeapp9489G

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Ajay Pratap Singh CIT. D.R with Shri V.K. Singh, Sr.D.R
Section 41(1)Section 54F

54F of the Act. Hence, the ground of appeal of the Revenue is dismissed and the ground of appeal of the assessee is allowed. 16. The next issue raised by the Revenue is that the learned CIT(A) erred deleting the addition of Rs. 37,10,739/-in part made by the estimation of profit from work contract instead

PADMINI SOLANKI, DCIT, CIRCLE-2(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD, GUJARAT vs. ADITYA HARSHVADAN MANGALDAS, TATVA GARDAN, CUMBALLA HILL, MUMBAI

2
Disallowance2

In the result, appeal of the Revenue is dismissed

ITA 299/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad11 Dec 2025AY 2022-23

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2022-23

Section 143(3)Section 54F

section 54F from one of the property i.e. villa number 12 only. The other two properties have been sold and the business income has already been offered for taxation. Padmini Solanki, DCIT vs. Aditya Harshvadan Mangaldas Page 6 of 7 5.1.8 Moreover the important fact that an advance against sale of villa no. 13 & 14 was also received on 12th

JAYVANTKUMAR RAMANLAL CHOKSHI,AHMEDABAD vs. THE PR.CIT-1, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 917/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2018-19

Section 14(3)Section 143(1)Section 143(3)Section 263Section 54Section 54ASection 54F

TDS. The assessee deposited complete proceeds into capital gains account with Bank of Baroda on 31.03.2018 and since the assessee fulfilled the conditions for claiming deduction under Section 54F

MOHAN RAMCHANDANI,BANGLORE vs. ACIT-INTL TAX-2 AHEMDABAD, AHMEDABAD GUJARAT

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1944/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad17 Jul 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2016-17 Mohan Ramchandani Acit-Intl Tax-2 Flat-11001 Boddaballapur Road Vs. Ahmedabad. Presting Monte Carlo Yelahanka Satelite Town So Bangalore North. Pan : Adgpr 0211 D (Applicant) (Responent) : Shri Saurabh Gupta, Ar Assessee By : Shri Saresh Kartik Laxmanbhai, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 16/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 17/07/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Saresh Kartik Laxmanbhai, Sr.DR
Section 139(1)Section 143(3)Section 54ESection 54FSection 54F(4)

54F to TDS deductible u/s 194IA in as much as there is no pre-condition in Section 54F that the assessee

RAMNIKLAL R BHADRA,AHMEDABAD vs. ACIT, CIRCLE-3(3), AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

ITA 67/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad29 Oct 2024AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)Section 234ASection 54F

section 54B, 54C, 54D, 54G & 54GA of the Act.  Ilesh was specifically called upon to comply with reasons for selecting the case for scrutiny. In response thereto, Ilesh has furnished the required documents along with requisite clarifications.  Ilesh had produced books of accounts, bank statements. P&L Account, Balance Sheet, sale / purchase deed & Income Tax Return. Such documentary evidences were