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1,144 results for “capital gains”+ Long Term Capital Gainsclear

Sorted by relevance

Mumbai5,659 Delhi3,750 Chennai1,655 Bangalore1,454 Kolkata1,433 Ahmedabad1,144 Jaipur881 Hyderabad735 Pune697 Surat394 Chandigarh377 Indore356 Karnataka284 Cochin250 Visakhapatnam241 Raipur202 Nagpur168 Calcutta119 Lucknow116 Cuttack113 Rajkot108 Amritsar96 Guwahati92 Agra91 Patna70 Telangana64 Panaji62 Ranchi54 Jodhpur45 SC42 Jabalpur33 Dehradun32 Varanasi18 Allahabad16 Rajasthan8 Kerala8 Punjab & Haryana6 Orissa4 Himachal Pradesh2 A.K. SIKRI ROHINTON FALI NARIMAN2 Gauhati1 A.K. SIKRI N.V. RAMANA1 ANIL R. DAVE SHIVA KIRTI SINGH1 D.K. JAIN JAGDISH SINGH KHEHAR1 Andhra Pradesh1

Key Topics

Addition to Income60 Section 143(3)50 Section 14748 Section 14845 Long Term Capital Gains40 Section 14A34 Section 271(1)(c)32 Section 54F32 Disallowance32 Deduction

THE ITO, WARD-1(2)(3), AHMEDABAD vs. SHRI MAHESH SOMABHAI PATEL, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1854/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad19 Jun 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

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

long-term capital gain which the assessee incurred in arranging alleged bogus long- term capital gain

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-2(1), AHMEDABAD vs. M/S. CLARIS LIFESCIENCES LIMITED, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 295/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad

Showing 1–20 of 1,144 · Page 1 of 58

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28

Capital Gains26

07 Feb 2024

AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकरअपीलसं./Ita No. 295/Ahd/2022 धििाधरणवरध/Asstt. Year: 2018-2019 The D.C.I.T, M/S Claris Lifesciences Limited, Central Circle-2(1), Vs. Claris Corporate Hq, Ahmedabad. Near Parimal Rly. Crossing, Ellisbridge, Ahmedabad-380006. Pan: Aaacc6366Q

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B. ParmarFor Respondent: Shri Sudhendu Das, CIT.D.R

Section 50Section 54ESection 70Section 74

long-term capital asset has been converted into to short-term capital asset is also without any merit. As stated hereinabove, the legal fiction created by the statute is to deem the capital gain

THE ITO, WARD-1(3)(4), AHMEDABAD vs. SHRI NILESHKUMAR DASHRATHBHAI PATEL, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 55/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad16 Aug 2022AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Deelip Kumar, Sr. D.RFor Respondent: Shri Anil Kshatriya, A.R

long-term capital gain which the assessee incurred in arranging alleged bogus long-term capital gain

M/S. CHANDAN INFRATECH LIMITED,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(3),, AHMEDABAD

ITA 1597/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2011-12

For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri A. P. Singh, CIT/D.R

Section 111ASection 143(1)Section 143(3)

gains be it short term or long term." 4. The CIT (Appeals) and the Tribunal having applied such parameters on the facts of the case and having come to the conclusion that the assessee's stand that the shares were held by way of investment and therefore the sale thereof should result in long term capital

MRS. SHIKHA SANJAYA SHARMA,MUMBAI vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, this appeal of assessee is allowed

ITA 1546/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2016-17

Bench: Smt. Annapurna Gupta& Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar, Sr. Adv., & ShriFor Respondent: Shri Purushottam Kumar, Sr. DR

Section 10(38)Section 143(3)Section 70

capital gain of long term capital assets or short term capital assets being shares. Following the above

THE ACIT,(OSD)CIRCLE-8,, AHMEDABAD vs. TORRENT POWER LTD.,, AHMEDABAD

In the result, the appeal of the Revenue and the Cross-objection of the assessee, both are dismissed

ITA 1668/AHD/2012[2006-07]Status: DisposedITAT Ahmedabad05 Mar 2020AY 2006-07

Bench: Shri Sandeep Gosain & Shri Amarjit Singh

For Appellant: Shri Vartik ChowkshiFor Respondent: Shri Samir Tekriwal, CIT-DR

Section 115JSection 14Section 143(3)Section 14A

capital gain i.e. whether it was Long Term Capital Gain or Short Term Capital Gain

THE ACIT, CIRCLE-3,, AHMEDABAD vs. KIFS SECURITIES LIMITED,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 2882/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2011-12

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

gain claimed by the assessee as Long Term Capital Gain and Short Term Capital Gain

THE DY. CIT., CIRCLE-3,, AHMEDABAD vs. KHANDWALA INTEGRATED FINANCIAL SERVICES PVT. LTD, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 932/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

gain claimed by the assessee as Long Term Capital Gain and Short Term Capital Gain

DY.COMMISSIONER OF INCOME TAX CIRCLE-1(3),, AHMEDABAD vs. KIFS PVT.LTD.,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 914/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2012-13

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

gain claimed by the assessee as Long Term Capital Gain and Short Term Capital Gain

KIFS SECURITIES PVT. LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 786/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2012-13

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

gain claimed by the assessee as Long Term Capital Gain and Short Term Capital Gain

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 1885/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2014-15

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

gain claimed by the assessee as Long Term Capital Gain and Short Term Capital Gain

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 2717/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2011-12

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

gain claimed by the assessee as Long Term Capital Gain and Short Term Capital Gain

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3),, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 63/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2013-14

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

gain claimed by the assessee as Long Term Capital Gain and Short Term Capital Gain

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 643/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

gain claimed by the assessee as Long Term Capital Gain and Short Term Capital Gain

THE ITO, WARD-3(1)(1),, AHMEDABAD vs. SHRI VINOD V. PATEL,, AHMEDABAD

In the result, appeal of the Assessee in ITA No

ITA 534/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad25 Sept 2018AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr

For Appellant: Shri Sanjeev Dev, Sr.D.R

Section 22(2)(e)

long term capital gain’ (LTCG) and ‘short term capital gain’ (STCG) respectively and realigned the gains

M/S. TECEE INVESTMENTS,,AHMEDABAD vs. THE ACIT, (OSD), CIRCLE-10,, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1423/AHD/2015[2006-07]Status: DisposedITAT Ahmedabad24 Oct 2017AY 2006-07

Bench: Shri Rajpal Yadav & Shri N.K. Billaiyaआयकर अपील सं./ Ita No.1423/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2006-2007

For Appellant: Shri S.N. Divetia, ARFor Respondent: Ms.Sonia Kumar, ACIT (DR)

long term capital gain and accordingly the long term capital gain shown by. the appellant at Rs.29

INDUCTOTHERM (INDIA) PRIVATE LTD.,AHMEDABAD vs. THE DY.CIT.,CIRCLE-4,, AHMEDABAD

In the result, the assessee’s appeal for the assessment year 2011-12 is also partly allowed in the terms indicated above

ITA 671/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad24 May 2017AY 2009-10

long-term capital gain. In other words the case of the Revenue is that the long-term capital

INDUCTOTHERM (INDIA) PRIVATE LTD.,AHMEDABAD vs. THE JT.CIT.,RANGE-4,, AHMEDABAD

In the result, the assessee’s appeal for the assessment year 2011-12 is also partly allowed in the terms indicated above

ITA 2609/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad24 May 2017AY 2008-09

long-term capital gain. In other words the case of the Revenue is that the long-term capital

INDUCTOTHERM (INDIA) PRIVATE LTD.,AHMEDABAD vs. THE DY.CIT.,CIRCLE-2(1)(1),, AHMEDABAD

In the result, the assessee’s appeal for the assessment year 2011-12 is also partly allowed in the terms indicated above

ITA 243/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad24 May 2017AY 2010-11

long-term capital gain. In other words the case of the Revenue is that the long-term capital

SHAILESH S. JHAVERI,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 15/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

Long Term Capital Gains and Short Term Capital Gains wherein cash is received by him from