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559 results for “capital gains”+ Section 49(1)clear

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Key Topics

Section 143(3)72 Disallowance55 Section 14A47 Addition to Income44 Section 143(2)23 Depreciation22 Section 54E20 Section 6818 Section 2(15)18

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

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

Showing 1–20 of 559 · Page 1 of 28

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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

49 but also applies to other provisions. On the contrary, section 50 makes it explicitly clear that the deemed fiction created in sub-sections (1) and (2) of section 50 is restricted only to the mode of computation of capital gains

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)

49. Therefore, it is most respectfully submitted that section 45(4) is not attracted as the very first condition of transfer by way of distribution of capital assets is not satisfied. In the circumstances, the latter part of section 45(4), which refers to computation of capital gains under section 48 by treating fair market value of the asset

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)

49. Therefore, it is most respectfully submitted that section 45(4) is not attracted as the very first condition of transfer by way of distribution of capital assets is not satisfied. In the circumstances, the latter part of section 45(4), which refers to computation of capital gains under section 48 by treating fair market value of the asset

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)

49. Therefore, it is most respectfully submitted that section 45(4) is not attracted as the very first condition of transfer by way of distribution of capital assets is not satisfied. In the circumstances, the latter part of section 45(4), which refers to computation of capital gains under section 48 by treating fair market value of the asset

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2 1 1, AHMEDABAD, AHMEDABAD vs. BHARAT LAKHAJI NANDWANA, AHMEDABAD

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

ITA 1366/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri S. N. Soparkar, Sr. Adv. & Ms. UktiFor Respondent: Shri S. N. Soparkar, Sr. Adv. & Ms. Ukti

Section 49Section 54Section 54E

gain. DCIT vs. Bharat Lakhaji Nandwana Asst. Year –2017-18 - 6– 14. We do not find any merit in the contention advanced by the Revenue. A combined reading of Explanation 1(b) to section 2(42A) and section 49(1)(iii) of the Act clearly provides that where a capital

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

1-12 from short term capital gain of current year These grounds of appeal are allowed” 43. We find that the issue relating to taxability of surplus on shares and securities depends on various facts and circumstances. In the instant case the assessee is itself into the share trading business, broking house, depository services etc. From perusal of the balance

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

1-12 from short term capital gain of current year These grounds of appeal are allowed” 43. We find that the issue relating to taxability of surplus on shares and securities depends on various facts and circumstances. In the instant case the assessee is itself into the share trading business, broking house, depository services etc. From perusal of the balance

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

1-12 from short term capital gain of current year These grounds of appeal are allowed” 43. We find that the issue relating to taxability of surplus on shares and securities depends on various facts and circumstances. In the instant case the assessee is itself into the share trading business, broking house, depository services etc. From perusal of the balance

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

1-12 from short term capital gain of current year These grounds of appeal are allowed” 43. We find that the issue relating to taxability of surplus on shares and securities depends on various facts and circumstances. In the instant case the assessee is itself into the share trading business, broking house, depository services etc. From perusal of the balance

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

1-12 from short term capital gain of current year These grounds of appeal are allowed” 43. We find that the issue relating to taxability of surplus on shares and securities depends on various facts and circumstances. In the instant case the assessee is itself into the share trading business, broking house, depository services etc. From perusal of the balance

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

1-12 from short term capital gain of current year These grounds of appeal are allowed” 43. We find that the issue relating to taxability of surplus on shares and securities depends on various facts and circumstances. In the instant case the assessee is itself into the share trading business, broking house, depository services etc. From perusal of the balance

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

1-12 from short term capital gain of current year These grounds of appeal are allowed” 43. We find that the issue relating to taxability of surplus on shares and securities depends on various facts and circumstances. In the instant case the assessee is itself into the share trading business, broking house, depository services etc. From perusal of the balance

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

1-12 from short term capital gain of current year These grounds of appeal are allowed” 43. We find that the issue relating to taxability of surplus on shares and securities depends on various facts and circumstances. In the instant case the assessee is itself into the share trading business, broking house, depository services etc. From perusal of the balance

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 211/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2005-06

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

49 taxmann.com 539 (Gujarat), the High Court held that where assessment order was a protective assessment order, penalty cannot be levied under Section 271(1)(c) of the Act. In the case of CIT vs. Super Steel (Sales) Co. 178 ITR 451 (Calcutta), the High Court held that penalty under Section 271(1)(c) of the Act for concealment

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 213/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2007-08

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

49 taxmann.com 539 (Gujarat), the High Court held that where assessment order was a protective assessment order, penalty cannot be levied under Section 271(1)(c) of the Act. In the case of CIT vs. Super Steel (Sales) Co. 178 ITR 451 (Calcutta), the High Court held that penalty under Section 271(1)(c) of the Act for concealment

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 216/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

49 taxmann.com 539 (Gujarat), the High Court held that where assessment order was a protective assessment order, penalty cannot be levied under Section 271(1)(c) of the Act. In the case of CIT vs. Super Steel (Sales) Co. 178 ITR 451 (Calcutta), the High Court held that penalty under Section 271(1)(c) of the Act for concealment

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 218/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

49 taxmann.com 539 (Gujarat), the High Court held that where assessment order was a protective assessment order, penalty cannot be levied under Section 271(1)(c) of the Act. In the case of CIT vs. Super Steel (Sales) Co. 178 ITR 451 (Calcutta), the High Court held that penalty under Section 271(1)(c) of the Act for concealment

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 214/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2008-09

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

49 taxmann.com 539 (Gujarat), the High Court held that where assessment order was a protective assessment order, penalty cannot be levied under Section 271(1)(c) of the Act. In the case of CIT vs. Super Steel (Sales) Co. 178 ITR 451 (Calcutta), the High Court held that penalty under Section 271(1)(c) of the Act for concealment

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 215/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2009-10

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

49 taxmann.com 539 (Gujarat), the High Court held that where assessment order was a protective assessment order, penalty cannot be levied under Section 271(1)(c) of the Act. In the case of CIT vs. Super Steel (Sales) Co. 178 ITR 451 (Calcutta), the High Court held that penalty under Section 271(1)(c) of the Act for concealment