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4 results for “capital gains”+ Section 50Dclear

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Mumbai7 Bangalore4 Kolkata2 Hyderabad2 Chennai2 Delhi1 Surat1

Key Topics

Section 69A8 Section 1313 Capital Gains3 Section 132(4)2 Long Term Capital Gains2

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(4), BENGALURU vs. ALAGAPPA ANNAMALAI (HUF), BENGALURU

The appeals of the assessees are allowed\nand revenue appeals are dismissed

ITA 955/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Aug 2024AY 2017-18

Section 50D of the Act is as\nunder:\n"Capital gains are calculated on\ntransfer of a capital asset, as sale

SRI ALAGAPPA ANNAMALAI(HUF),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(4), BANGALORE

In the result, both the appeals of the assessees are allowed\nand revenue appeals are dismissed

ITA 776/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Aug 2024AY 2017-18

Section 50D of the Act is as\nunder:\n\"Capital gains are calculated on\ntransfer of a capital asset, as sale

SRI ALAGAPPA MUTHIAH(HUF),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(4), BANGALORE

In the result, both the appeals of the assessees are allowed\nand revenue appeals are dismissed

ITA 775/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Aug 2024AY 2017-18

capital gains arising from the transfer of property vide JDA dated 10.02.2011 should be taxed in Assessment Year 2018-19 only. This is because possession was received on 08/05/2017, and Section 45(5A) of the Income Tax Act, which makes occupancy certificate date relevant, was introduced later and not applicable retrospectively.", "result": "Allowed", "sections": [ "Section 45(5A)", "Section 50D

SRI. D. K SHIVAKUMAR ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

ITA 1064/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Feb 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan Kassessment Year : 2018-19

For Appellant: S/ShriFor Respondent: Shri.Y. V. Raviraj, Sr. Standing Counsel

Section 132(4)Section 143(2)Section 250Section 292CSection 69ASection 69B

Section 69A of the Act.The addition is made out on basis of loose sheets of documents, which does not come under the ambit of ‘books of entry’ or as ‘evidence’ under the Indian Evidence Act. Reliance is placed on following decisions: 57  CBI Vs. V.C. Shukla (1998) 3 SCC 410  Common Cause and others Vs. Union of India