Search: capital gains

6 results for “capital gains”+ Section 111Aclear

Sorted by relevance

Mumbai120 Delhi16 Pune9 Kolkata8 Chennai7 Bangalore6 Hyderabad4 Jaipur4 Surat3 Nagpur3 Indore2 Ahmedabad2 Rajkot2 Agra1 Lucknow1

Key Topics

Section 80G8 Section 1487 Section 143(1)6 Section 1474 Section 1544 Section 1444 Section 111A3 Deduction3 Capital Gains3 Long 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

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

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

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