Search: capital gains

13 results for “capital gains”+ Section 111Aclear

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Key Topics

Section 26312 Section 1489 Section 80G8 Section 10A8 Deduction7 Capital Gains7 Section 143(1)6 Addition to Income6 Short Term Capital Gains

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

ITA 2194/BANG/2025[2019-2020]Status: DisposedITAT Bangalore24 Feb 2026AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Balusamy N, JCIT

Section 115BSection 143(1)Section 154Section 250Section 80G

gains are taxable at a different rate. The rate of tax is governed by section 111A or section 112 or section 112A of the Act, but the mechanism of set off is governed independently by section 70 of the Act. These operate in different fields. Once the income falls under the head “Capital

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

SHRI. SRIRAM RUPANAGUNTA,BANGALORE vs. ASISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-5(3)(2), BANGALORE

R V DESHPANDE HUF,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE-1, BANGALORE

ITO, BANGALORE vs. M/S KARNATAKA STATE CO-OPERATIVE FEDERATION LTD.,, BANGALORE

ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE vs. THE KARNATAKA STATE CO.OP.APEX BANK LTD, BANGALORE

M/S. MOLECULAR CONNECTIONS PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX(OSD), CIRCLE - 4(1)(2), BANGALORE

DB ENGINEERING & CONSULTING GMBH,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), INTERNATIONAL TAXATION, , BENGALURU

SNEHALATHA SINGHI ,BANGALORE vs. DCIT, CIRCLE-1(1)(2), BANGALORE

ACIT, BANGALORE vs. M/S ICICI EMERGING SECTOR FUND,, BANGALORE

PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

M/S NEOBYTES SOFTWARE SOLUTIONS PVT LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5(3)(1), BANGALORE

RAHUL AGARWAL ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1) , BENGALURU