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2 results for “capital gains”+ Section 144B(1)(xiv)clear

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Delhi58Mumbai28Chandigarh7Jaipur4Lucknow4Visakhapatnam2Pune2Bangalore2Nagpur1Hyderabad1Chennai1

Key Topics

Section 50C7Section 1482Section 92C2Addition to Income2

NABHIRAJ RATNA BALRAJ BY LEGAL HEIR B.R.RAKESH,BANGALORE vs. INCOME-TAX OFFICER, WARD-7(2)(1), BANGALORE

In the result the appeal of the assessee is allowed

ITA 603/BANG/2024[2016-17]Status: DisposedITAT Bangalore26 Jun 2024AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Ms. Suman Lunkar, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 147Section 148Section 234BSection 50C

144B dated 21.03.2022 by making addition of Rs.11,28,000/- to the returned income under the head capital gains on the following grounds: a. That the payment encashed on 04.02.2015 towards sale consideration has been received by the appellant long after the date of agreement to sell i.e., 15.10.2014 and that the second proviso to section

WIPRO GE HEALTHCARE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 291/BANG/2022[2017-18]Status: DisposedITAT Bangalore15 Mar 2023AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.291/Bang/2022 Assessment Year: 2017-18

For Appellant: Shri K.R. Pradeep &For Respondent: Ms. Neera Malhotra, D.R
Section 144CSection 92C

section 37 of the I T Act. 16. The Learned AO erred in not giving TDS credit amounting to Rs.1,37,88,075/- and no reasons or explanations have been given for denying the credit. ISSUE OF INTEREST U/S 234A, B& C 17. The appellant denies the liabilities for interest u/s 234A, B& C of the Act. Further prays that