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4 results for “capital gains”+ Section 50Bclear

Sorted by relevance

Mumbai98 Delhi32 Chennai23 Raipur18 Kolkata16 Bangalore14 Hyderabad6 Amritsar5 Ahmedabad4 Karnataka4 Cochin3 Telangana3 Pune3 SC2 Nagpur2 Indore2 Visakhapatnam1 Calcutta1 Surat1 A.K. SIKRI N.V. RAMANA1

Key Topics

Section 117 Section 143(3)4 Section 14A4 Section 115J4 Section 143(2)3 Section 143(1)3 Disallowance3 Section 12A2

GUJARAT FLUROCHEMICALS LIMITED.,,VADODARA vs. THE ACIT, CIRCLE-1(1)(1),, VADODARA

In the result, both appeals of the assessee are partly allowed

ITA 2744/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Aug 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.805/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 & Asst.Year : 2013-2014

For Appellant: Shri S.N. Soparkar and Shri Parin Shah, ARFor Respondent: Shri O.P. Vaishnav, CIT-DR

Section 115JSection 143(2)Section 143(3)Section 14A

section 50B, which reads as under: “50B Special provision for computation of capital gains in case of slump sale.—(1) Any profits

GUJARAT FLUOROCHEMICALS LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA

In the result, both appeals of the assessee are partly allowed

ITA 805/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad03 Aug 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.805/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 & Asst.Year : 2013-2014

For Appellant: Shri S.N. Soparkar and Shri Parin Shah, ARFor Respondent: Shri O.P. Vaishnav, CIT-DR

Section 115JSection 143(2)Section 143(3)Section 14A

section 50B, which reads as under: “50B Special provision for computation of capital gains in case of slump sale.—(1) Any profits

SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD

In the result, the appeal of the asessee is allowed

ITA 723/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2020-21

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Smt. Kakoli Uttam Ghosh, Sr. DR

Section 11Section 11(1)(a)Section 11(1)(d)Section 119(2)(b)Section 124(1)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

Capital expenditure amounting to Rs.3,02,379 since in the absence of being assessed u/s 11 the appellant would need to be assessed as an AOP and expenses for the objects of the Trust cannot be disallowed. Furthermore, the appellant also requested to keep the present appeal proceedings in abeyance till the disposal of condonation application filed

INOX RENEWABLES LIMITED,VADODARA vs. ACIT, CIRCLE1(1)(2), , VADODARA

In the result, the appeal of the assessee is allowed

ITA 1731/AHD/2017[A.Y- 2012-13, F.Y- 2011-12]Status: DisposedITAT Ahmedabad07 Mar 2019

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No.1731/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 Inox Renewables Ltd. Vs. Acit, Cir.1(1)(2) Vadodara. Abs Towers 2Nd Floor Old Padra Road Vadodara 390 007 Pan : Aacci 4628 K

For Appellant: Shri Parin Shah, ARFor Respondent: Shri Anand Kumar, Sr.DR

Section 143(2)Section 144C

50B nor section 50D, the AO can replace full value of sale consideration with fair market value. In view of the above discussion, we hold that the transaction has taken place on 30th March, 2012. The capital gain