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2 results for “capital gains”+ Section 80p(2)(d)clear

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Key Topics

Section 80P(2)(d)9Section 143(3)4Section 144B4Section 80P3Section 143(1)2Deduction2Addition to Income2

GANDHINAGAR DISTRICT CO.OP.MILK PRODUCERS UNION LIMITED,GANDHINAGAR vs. THE ACIT, CIRCLE GANDHINAGA, GANDHINAGAR

In the result, the appeal filed by the assessee is allowed

ITA 513/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad03 Oct 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.513/Ahd/2023 िनधा"रण वष" /Assessment Year : 2020-21 Gandhinagar District Co- The Asst.Cit बनाम/ Op.Milk Producers Union Ltd. Circle, Gandhinagar V/S. K. Road, Gidc Electronics Estate Sector-25, Gandhinagar Gujarat – 382 024 "थायी लेखा सं./Pan: Aaajg 1061 B (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 25/09/2024 घोषणा की तारीख /Date Of Pronouncement: 03/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Shri Rignesh Das, Sr.DR
Section 143(3)Section 144BSection 80PSection 80P(2)(d)Section 80P(4)

d) of the Act. 6.3. Section 80P(2)(c) of the Act provides a standard deduction for co- operative societies engaged in activities that are not specifically covered Gandhinagar District Co-op.Milk Producers Union Ltd. vs. ACIT. Asst. Year : 2020-21 under Section 80P(2)(a) or (b). Specifically, it allows a deduction of up to Rs.50

GUJARAT VEPARI MAHAMANDAL SAHKARI AUDYOGIK VASAHAT LIMITED,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

The appeal of the assessee is partly allowed for statistical purpose

ITA 288/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad23 Apr 2025AY 2022-23

Bench: Ms. Suchitra Kamble

For Appellant: Shri M. S. Chhajed, A.RFor Respondent: Shri S. K. Agal, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 144BSection 80Section 80PSection 80P(2)(d)

capital gain of Rs. 16,28,950/-. 5. The Ld. CIT(A) has erred in law and on facts in not dealing of ground of appellant in regards to a deduction allowable U/S 80-P of the Act of Rs. 13,49,634/-. Gujarat Vepari Mahamandal Sahkari Audyogik Vasahat Ltd. vs. ITO, A.Y. 2022-23 6. The appellant craves liberty