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1,852 results for “capital gains”+ Section 2(1)(a)clear

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Mumbai8,299 Delhi6,175 Bangalore2,532 Chennai2,503 Kolkata1,947 Ahmedabad1,852 Jaipur1,248 Hyderabad1,141 Pune1,134 Surat742 Chandigarh644 Indore568 Karnataka509 Cochin400 Visakhapatnam391 Raipur295 Nagpur253 Rajkot240 Cuttack181 Amritsar180 Agra172 Lucknow169 Panaji123 Calcutta115 Guwahati111 Telangana105 SC105 Patna94 Ranchi91 Dehradun89 Jodhpur77 Jabalpur75 Allahabad36 Varanasi25 Kerala21 Rajasthan11 Orissa9 Punjab & Haryana9 A.K. SIKRI ROHINTON FALI NARIMAN2 Gauhati2 Andhra Pradesh2 Himachal Pradesh2 ASHOK BHAN DALVEER BHANDARI1 D.K. JAIN JAGDISH SINGH KHEHAR1 MADAN B. LOKUR S.A. BOBDE1 A.K. SIKRI N.V. RAMANA1 ANIL R. DAVE SHIVA KIRTI SINGH1 K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 14A75 Addition to Income63 Section 143(3)61 Disallowance41 Section 14734 Section 54F32 Section 14829 Section 26328 Section 271(1)(c)26

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 gains under section 48 of the Act. Hence, there was no scope of interpreting Explanation (iii) of section 48 w.r.t. section 49(1), section 2

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

Showing 1–20 of 1,852 · Page 1 of 93

...

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

ITA 295/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad07 Feb 2024AY 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

1) and (2) of section 50 is restricted only to the mode of computation of capital gains contained in sections

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM LTD.,, AHMEDABAD

In the result, revenue’s appeal is dismissed

ITA 840/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 May 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Kishan M. Mehta, A.RFor Respondent: Shri Ranjan Kumar Singh, Sr. D.R

Section 142(1)Section 143(2)Section 143(3)Section 195Section 40

2.- For the removal of doubts, it is hereby clarified that the obligation to comply with sub-section (1) and to make deduction thereunder applies and shall be deemed to have always applied and extends and shall be deemed to have The ACIT vs. Indo Colchem Ltd. Asst.Year –2012-13 always extended to all persons, resident or non-resident, whether

THE ACIT, CIRCLE-3(2),, AHMEDABAD vs. VISHAL ENGINEERING & GALVANIZERS,, AHMEDABAD

ITA 3055/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2008-09

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri Tushar Hemani, A.R

Section 143(1)Section 143(3)Section 44ASection 45(5)

capital gains under section 48 by treating the fair market value of the asset on the date of transfer, does not arise." 17. The plea of applicability of section 45(1) read with section 2

THE DCIT, CIRCLE-6,, AHMEDABAD vs. VISHAL ENGINEERING & GALVANIZERS,, AHMEDABAD

ITA 2316/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2011-12

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri Tushar Hemani, A.R

Section 143(1)Section 143(3)Section 44ASection 45(5)

capital gains under section 48 by treating the fair market value of the asset on the date of transfer, does not arise." 17. The plea of applicability of section 45(1) read with section 2

M/S. VISHAL ENGINEERS & GALVANIZERS,,AHMEDABAD vs. THE DY.CIT, CIRCLE-6,, AHMEDABAD

ITA 2945/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2008-09

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri Tushar Hemani, A.R

Section 143(1)Section 143(3)Section 44ASection 45(5)

capital gains under section 48 by treating the fair market value of the asset on the date of transfer, does not arise." 17. The plea of applicability of section 45(1) read with section 2

THE DCIT, CIRCLE-4(1)(2), AHMEDABAD vs. TROIKAA PHARMACEUTICALS LTD, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 1129/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R

Section 37Section 37(1)Section 80I

2.- For the removal of doubts, it is hereby clarified that the obligation to comply with sub-section (1) and to make deduction thereunder applies and shall be deemed to have always applied and extends and shall be deemed to have always extended to all persons, resident or non-resident, whether or not the non-resident person

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. TROIKAA PHARMACEUTICLAS LIMITED,, AHMEDABAD

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 939/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R

Section 37Section 37(1)Section 80I

2.- For the removal of doubts, it is hereby clarified that the obligation to comply with sub-section (1) and to make deduction thereunder applies and shall be deemed to have always applied and extends and shall be deemed to have always extended to all persons, resident or non-resident, whether or not the non-resident person

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

ITA 1245/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad23 Mar 2022AY 2012-13

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Purushottam Kumar

Section 195Section 5

2.- For the removal of doubts, it is hereby clarified that the obligation to comply with sub-section (1) and to make deduction thereunder applies and shall be deemed to have always applied and extends and shall be deemed to have always extended to all persons, resident or non- resident, whether or not the non- resident person

THE DCIT, CIRCLE-1(1)(2), BARODA vs. INOX INDIA PRIVATE LTD.,, VADODARA

In the result, appeal filed by the Revenue is dismissed

ITA 1246/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad23 Mar 2022AY 2016-17

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Purushottam Kumar

Section 195Section 5

2.- For the removal of doubts, it is hereby clarified that the obligation to comply with sub-section (1) and to make deduction thereunder applies and shall be deemed to have always applied and extends and shall be deemed to have always extended to all persons, resident or non- resident, whether or not the non- resident person

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

1)(vii). The CIT(A) has not appreciated the fact that the provisions of section 36(2) are not satisfied since the said amount of Rs.42.20 lacs was never accounted for as income by the assessee. 5.The CIT(A) has erred in law and on facts by deleting the addition to the extent of Rs. 7.89 lacs

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

1)(vii). The CIT(A) has not appreciated the fact that the provisions of section 36(2) are not satisfied since the said amount of Rs.42.20 lacs was never accounted for as income by the assessee. 5.The CIT(A) has erred in law and on facts by deleting the addition to the extent of Rs. 7.89 lacs

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

1)(vii). The CIT(A) has not appreciated the fact that the provisions of section 36(2) are not satisfied since the said amount of Rs.42.20 lacs was never accounted for as income by the assessee. 5.The CIT(A) has erred in law and on facts by deleting the addition to the extent of Rs. 7.89 lacs

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

1)(vii). The CIT(A) has not appreciated the fact that the provisions of section 36(2) are not satisfied since the said amount of Rs.42.20 lacs was never accounted for as income by the assessee. 5.The CIT(A) has erred in law and on facts by deleting the addition to the extent of Rs. 7.89 lacs

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

1)(vii). The CIT(A) has not appreciated the fact that the provisions of section 36(2) are not satisfied since the said amount of Rs.42.20 lacs was never accounted for as income by the assessee. 5.The CIT(A) has erred in law and on facts by deleting the addition to the extent of Rs. 7.89 lacs

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

1)(vii). The CIT(A) has not appreciated the fact that the provisions of section 36(2) are not satisfied since the said amount of Rs.42.20 lacs was never accounted for as income by the assessee. 5.The CIT(A) has erred in law and on facts by deleting the addition to the extent of Rs. 7.89 lacs

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

1)(vii). The CIT(A) has not appreciated the fact that the provisions of section 36(2) are not satisfied since the said amount of Rs.42.20 lacs was never accounted for as income by the assessee. 5.The CIT(A) has erred in law and on facts by deleting the addition to the extent of Rs. 7.89 lacs

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

1)(vii). The CIT(A) has not appreciated the fact that the provisions of section 36(2) are not satisfied since the said amount of Rs.42.20 lacs was never accounted for as income by the assessee. 5.The CIT(A) has erred in law and on facts by deleting the addition to the extent of Rs. 7.89 lacs

THE ACIT, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM PVT. LTD.,, AHMEDABAD

In the result, the appeal is dismissed

ITA 1825/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2014-15

Section 143(3)Section 40

2.- For the removal of doubts, it is hereby clarified that the obligation to comply with sub-section (1) and to make deduction thereunder applies and shall be deemed to have always applied and extends and shall be deemed to have always extended to all persons, resident or non-resident, whether or not the non-resident person

RECKITT BENCKISER HEALTHCARE INDIA PVT. LTD., ( FORMERLY KNOWN AS RECKITT BENCKISER HEALTHCARE INDIA LTD.,),HARYANA vs. DCIT, CIRCLE-3(1)(2), AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 1184/AHD/2018[2011-12]Status: FixedITAT Ahmedabad18 Feb 2025AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri V. Nand Kumar, CIT-DR

Section 115JSection 143(3)Section 2Section 250Section 391Section 45

1 – Levy of capital gains under section 45 of the Act considering demerger of the treasury undertaking as non- qualifying demerger; Ground No. 2