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5 results for “capital gains”+ Section 36(1)(viia)clear

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Section 14A7 Section 43B6 Section 143(3)5 Section 50C4 Section 40A(3)4 Disallowance4 Addition to Income4 Section 56(2)(vii)3 Section 54B3

NUTAN NAGRIK SAHAKARI BANK LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

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

ITA 1023/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2020-21

For Appellant: \nShri Bandish Soparkar, ARFor Respondent: \nShri Alpesh Parmar, CIT-DR

Section 10(15)Section 143(3)Section 144BSection 14ASection 263Section 28Section 36(1)(viia)

1)(viia) of the Act on the entire income of\n₹17,55,97,752/-, even though this income consisted of capital gains of\n₹6,36,76,032/- which does not fall under the head “Profits and Gains of\nBusiness or Profession.” The Principal CIT observed that section

NUTAN NAGRIK SAHAKARI BANK LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

NUTAN NAGRIK SAHAKARI BANK LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

VISHNUBHAI MAFATBHAI DESAI,,AHMEDABAD vs. THE ITO, WARD-1(1)(4),, AHMEDABAD

GUJARAT INFRAPIPES PVT. LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA

THE DCIT, CIRCLE-1(1)(1),, VADODARA vs. M/S. GUJARAT INFRA PIPES PVT. LTD.,, VADODARA

AXIS BANK LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-1 NOW CIRCLE-1(1)(1), AHMEDABAD