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

In the result, the appeal of the asessee is allowed

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

SMT. NIHARIKA MAHESHKUMAR TRIVEDI,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(4),, AHMEDABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.2164/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2010-11)

50B w.e.f 1-4-2000. WRITTEN SUBMISSION No: 3 Smt. Niharika Maheshkumar Trivedi vs. ITO Asst.Year – 2010-11 With reference to the above and further to the written submissions dt.l 6-9- 2013 and 11-10-2013, the .appellant begs to submit that during the course of la. f hearing on 15-10-2013, your honour had asked the appellant

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

In the result, the appeal of the assessee is allowed

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

1. Taking the question of ascertaining the fair market value on the date of sale, we notice that section 48, which is also contained in chapter IV of the Act pertains to method of computation of capital gain. A detailed mechanism has been provided for such computation of the income chargeable under the head "Capital Gains". It provides, inter alia