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2 results for “capital gains”+ Section 145Aclear

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Delhi87 Chandigarh80 Cochin59 Mumbai51 Hyderabad7 Chennai4 Bangalore4 Jaipur4 Kolkata4 Rajkot4 Ahmedabad2 Pune1 Panaji1 Visakhapatnam1

Key Topics

Section 143(3)4 Section 803 Section 132(1)3 Disallowance2

M/S. BODAL CHEMICALS LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, AHMEDABAD

In the result, the appeals being IT(SS)A No

ITA 318/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri B.P. Srivastava, Sr.DR

Section 115JSection 132(1)Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 153A(1)(b)

gains. These assets were owned by the amalgamating company prior to amalgamation is proved by the definition of the word “undertaking” in the scheme of amalgamation which is duly approved by the Hon’ble High Court. After capitalization of goodwill as done in the books of the assessee at Rs. 10.13 crores and if depreciation is allowed on this account

TORRENT PHARMACEUTICALS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

ITA 1172/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad26 Feb 2024AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vartik Choksi, With Shri DhrunalBhatt, ARsFor Respondent: Shri Ritesh Parmar, CIT-DR

Section 143(3)Section 14ASection 35Section 43BSection 80

Capital Infusion. 55. The TPO found that the assessee during the year has made payment of share application money to the following AEs: S. Name of AE Amount in Rs. Date of Date of share No. payment allotted 1 Zao Torrent Pharma 20,51,66,850/- 08-08-2012 28-03-2013 2 Zao Torrent Pharma