Search: capital gains

3 results for “capital gains”+ Section 80Mclear

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Key Topics

Section 80G6 Section 80H6 Section 271(1)(c)2 Section 362 Section 92C2 Deduction2 Penalty2 Disallowance2

M/S. ATUL LIMITED,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD

The appeal of the assessee is allowed in above terms

ITA 769/AHD/2019[1999-2000]Status: DisposedITAT Ahmedabad16 Dec 2022AY 1999-2000

For Appellant: Shri Bandish Soparkar, AR &For Respondent: Shri Atul Pandey, Sr DR

Section 112(2)Section 143(3)Section 271(1)(c)Section 80GSection 80H

Capital gains'. HELD On a plain reading of section 80HHC, it is apparent that a deduction can be claimed by an assessee if such assessee exports out of India during the previous year relevant to the assessment year any goods or merchandise as specified in the section. The deduction has to be made while computing the total income

M/S. ATUL LIMITED,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD

M/S. ATUL LIMITED,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD

MAHESHRAJ CHEMICALS PVT.LTD.,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-4,, AHMEDABAD

ATUL LIMITED,AHMEDABAD vs. THE ACIT.,RANGE-1,, AHMEDABAD