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2 results for “capital gains”+ Section 9(1)(v)clear

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Key Topics

Section 115

THE COMMISSIONER OF INCOME TAX, HYD vs. CARGO HANDLING PRIVATE WORKERS POOL, VISAKHAPATNAM

Accordingly, the I.T.T.A. is dismissed

ITTA/14/2017HC Andhra Pradesh15 Sept 2022

Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO

Section 11Section 11(5)Section 13(1)(c)Section 143(1)Section 147Section 148Section 260

9 Appeal was preferred before the Tribunal, which was allowed. We will discuss the findings a little later. Challenging the same, Revenue preferred the present Appeal. 11. Coming to the first issue, namely, “whether the Assessing Officer is entitled to probe into the objects of the charitable trust, which was registered u/s. 12A of the Act, and hold that

THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

v. Minister for the Civil Service37, that the decision by the public authority should affect the person such that his rights or obligations are altered, which are enforceable by or against him; he is deprived of some benefit or advantage which he had been permitted by the authorizing body in the past and which he could have legitimately expected