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5 results for “section 68”+ Section 111Aclear

Sorted by relevance

Mumbai52Kolkata13Ahmedabad9Indore5Bangalore5Jaipur3Delhi3Nagpur3Pune3Hyderabad2Chennai2

Key Topics

Section 80G8Section 1484Section 1474Section 143(1)4Section 1544Section 1444Section 683Section 234A3Deduction3Capital 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

68,81,000/- only. Hence, the assessee declared total income of Rs. 36,78,25,370/- being taxable at special rate only. 4.3 The return was processed under section 143(1) of the Act and intimation order was generated as on 28th February 2020 wherein the CPC, sett of the short-term capital loss

3
Reassessment2
Long Term Capital Gains2

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

In the result appeal of the assessee is allowed

ITA 2195/BANG/2025[2021-22]Status: DisposedITAT Bangalore24 Feb 2026AY 2021-22
Section 115BSection 143(1)Section 154Section 250Section 80G

68,81,000/- only. Hence, the assessee declared total income of\nRs. 36,78,25,370/- being taxable at special rate only.\n4.3 The return was processed under section 143(1) of the Act and\nintimation order was generated as on 28th February 2020 wherein the\nCPC, sett of the short-term capital loss

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

In the result the appeal of the assessee is allowed

ITA 311/BANG/2024[AY 2015-16]Status: DisposedITAT Bangalore20 Feb 2025

Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 143(2)Section 144Section 144C(10)Section 144C(5)Section 147Section 148Section 153

111A. 3.2 Subsequent to a survey conducted under section 133A, proceedings under section 147 of the Act were initiated accordingly notice under section 148 of the Act dated 25.03.2021 was issued, requiring the Assessee to file a return of income within 5 days from date of issue of notice. Due to the paucity of time allowed

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

In the result, all the thirteen appeals of the revenue are dismissed

ITA 505/BANG/2013[2009-10]Status: DisposedITAT Bangalore27 Jul 2016AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri A.K.Garodia, Accounant Member

For Appellant: Shri S.E.Dastur, Senior AdvocateFor Respondent: Mrs. Neera Malhotra, CIT &
Section 199

111A of the Act. There is no dispute with regard to the fact that the beneficiaries have declared income allocated by the trust to them and have been assessed in respect of the share of their income. The Assessing Officer also observed that the same income cannot be taxed twice, once in the hands of the trust and again

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

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

ITA 1175/BANG/2025[2012-13]Status: DisposedITAT Bangalore17 Apr 2026AY 2012-13

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2012-13

For Respondent: Shri K R Pradeep, Advocate &
Section 143(3)Section 147Section 148Section 234ASection 68Section 69C

section 68 of the Act. 20. That the Authorities below erred in refusing to apply the beneficial treatment provided under the Act of the Capital gains earned by the assessee from the transfer of shares in M/s. Blue Circle Services Ltd. 21. That the Authorities below erred in making addition of Rs.49,54,368/- as Unexplained Expenditure