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2 results for “TDS”+ Short Term Capital Gainsclear

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Mumbai974Delhi748Bangalore352Chennai323Kolkata173Ahmedabad126Chandigarh114Jaipur91Raipur69Hyderabad66Indore46Surat38Pune22Lucknow22Visakhapatnam21Karnataka21Cuttack12Telangana10Nagpur10Agra9Rajkot9Guwahati8Dehradun8Kerala6Amritsar6SC6Panaji5Jabalpur4Jodhpur3Cochin3Calcutta2Patna1Rajasthan1

Key Topics

Section 143(3)4Section 260A3Section 403Section 1952Section 94(7)2Capital Gains2Long Term Capital Gains2

JET AGE SECURITIES PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX, KOLKATA-III

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

ITA/79/2010HC Calcutta15 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Section 260ASection 94(7)

short-term capital gains which was little more than Rs. 13,00,000/- in the assessment year 2004-2005 had risen up to Rs. 2.52 crores in the assessment year under consideration. In order to verify the correctness of the said conclusion, we have perused the schedule annexed to and forming part of the accounts for the year ended

PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED

ITAT/338/2016HC Calcutta05 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 143(3)Section 154Section 195Section 260ASection 40Section 5Section 50CSection 9

short “DVO”) and not as per the value determined by the Stamp Valuation Authorities. 7. Both the assessee and the revenue challenged the order dated March 30, 2011 passed by the first appellate authority by preferring separate appeals being ITA No. 806/Kol/2011 and ITA No. 872/Kol/2011 respectively. Page 4 of 13 8. The learned Tribunal by an order dated February