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168 results for “capital gains”+ Section 184(5)clear

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Key Topics

Section 201(1)136Section 20193Section 1093Section 19288Section 153A70TDS54Section 133A44Survey u/s 133A44Section 143(3)39Section 10A

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 543/BANG/2021[2015-16]Status: DisposedITAT Bangalore07 Nov 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

capital gain or as business income, ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore Page 49 of 96 which issue not required to be answered at this stage as the income is not accrued in these assessment years. The quantum of applicability of Accounting Standard-9 with regard to revenue recognition is not required

Showing 1–20 of 168 · Page 1 of 9

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38
Addition to Income35
Deduction20

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 544/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

capital gain or as business income, ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore Page 49 of 96 which issue not required to be answered at this stage as the income is not accrued in these assessment years. The quantum of applicability of Accounting Standard-9 with regard to revenue recognition is not required

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 542/BANG/2021[2014-15]Status: DisposedITAT Bangalore07 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

capital gain or as business income, ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore Page 49 of 96 which issue not required to be answered at this stage as the income is not accrued in these assessment years. The quantum of applicability of Accounting Standard-9 with regard to revenue recognition is not required

M/S PRESTIGE ESTATES PROJECTS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR
Section 191Section 194Section 201Section 201(1)Section 206ASection 4

184 ITR 461 (Ker)]. However the event of ‘transfer’ should not be constructed to mean a completed event in context of section 194IA. If the term ‘transfer’ is inferred as a ‘completed event’ then one cannot give effect to the deduction from payments made prior to completion of transfer. Furthermore, there would generally be no consideration after the completion

PRAKASH BARE,BENGALURU vs. DCIT CIRCLE 2(2)(1), KORAMANGALA, BENGALURU

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1030/BANG/2025[2022-23]Status: DisposedITAT Bangalore29 Jul 2025AY 2022-23

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year :2020-21

For Appellant: Shri. B. N. Pattabhi, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore

184.' 8. Looking to the material available on record, we find merit into the contention of the assessee that the additional evidence as filed by the assessee goes to the root of the dispute, therefore, to serve the interest of justice, we hereby admit the additional evidences filed by the assessee and restore the additional evidence to the file

M/S. SRINIVAS INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,MANGALROE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU

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

ITA 533/BANG/2022[N/A]Status: DisposedITAT Bangalore30 Dec 2022

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: N.A.

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Dr. G. Manoj Kumar, D.R
Section 10Section 11Section 12ASection 269S

gains of business, unless the business is incidental to the attainment of the objectives of the Society and separate books of accounts are maintained in respect of such business. [4] the assessee will regularly file its return of income before the income-tax authority in accordance with the provisions of the Income-tax Act, 1961; [5] that in the event

DCIT, BANGALORE vs. M/S IND- SING DEVELOPERS (P) LTD.,, BANGALORE

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

ITA 202/BANG/2012[2005-06]Status: DisposedITAT Bangalore02 Mar 2022AY 2005-06

Bench: Shri George George K, Jm & Ms.Padmavathy S, Jm

For Appellant: S/Sri. G.S.Prashanth, CA and Narendra Sharma, AdvocateFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR
Section 132Section 143(3)Section 153ASection 40

5. The assessee has filed a paper book enclosing therein the audited financials for the relevant assessment year, copy of the orders of the Tribunal and the High Court in respect of the original assessment completed u/s 143(3) of the I.T.Act etc. The learned AR submitted that the assessment u/s 143(3) of the Act was completed

M/S IND SING DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

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

ITA 107/BANG/2012[2005-06]Status: DisposedITAT Bangalore02 Mar 2022AY 2005-06

Bench: Shri George George K, Jm & Ms.Padmavathy S, Jm

For Appellant: S/Sri. G.S.Prashanth, CA and Narendra Sharma, AdvocateFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR
Section 132Section 143(3)Section 153ASection 40

5. The assessee has filed a paper book enclosing therein the audited financials for the relevant assessment year, copy of the orders of the Tribunal and the High Court in respect of the original assessment completed u/s 143(3) of the I.T.Act etc. The learned AR submitted that the assessment u/s 143(3) of the Act was completed

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 512/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest Interest TDS TDS TDS u/s u/s 201(1A) deductib deducti deductib

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 540/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest Interest TDS TDS TDS u/s u/s 201(1A) deductib deducti deductib

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER, (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 531/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest Interest TDS TDS TDS u/s u/s 201(1A) deductib deducti deductib

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 508/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest Interest TDS TDS TDS u/s u/s 201(1A) deductib deducti deductib

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 507/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest Interest TDS TDS TDS u/s u/s 201(1A) deductib deducti deductib

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 523/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest Interest TDS TDS TDS u/s u/s 201(1A) deductib deducti deductib

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 532/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest Interest TDS TDS TDS u/s u/s 201(1A) deductib deducti deductib

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 528/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest Interest TDS TDS TDS u/s u/s 201(1A) deductib deducti deductib

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 524/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest Interest TDS TDS TDS u/s u/s 201(1A) deductib deducti deductib

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 520/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest Interest TDS TDS TDS u/s u/s 201(1A) deductib deducti deductib

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 527/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest Interest TDS TDS TDS u/s u/s 201(1A) deductib deducti deductib

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 522/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

184 1,45,245 Chithradurga: Payment to Sodexo Cash Medical Payment to Chinnu SVC India Pvt Ltd Benefit u/s 192 Graphics u/s 194C u/s. 194C Total Interest Interest Interest TDS TDS TDS u/s u/s 201(1A) deductib deducti deductib