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242 results for “capital gains”+ Deductionclear

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Mumbai2,139 Delhi1,577 Chennai674 Bangalore529 Ahmedabad469 Jaipur426 Hyderabad346 Kolkata298 Pune271 Chandigarh242 Indore218 Cochin165 Surat132 Raipur115 Nagpur99 Rajkot87 Visakhapatnam83 Lucknow77 Panaji56 Amritsar54 Cuttack48 Patna43 Dehradun41 Agra36 Jodhpur33 Jabalpur18 Guwahati14 Varanasi9 Ranchi8 Allahabad8

Key Topics

Section 26368 Section 143(3)34 Addition to Income33 Section 54B20 Deduction20 Section 54F18 Section 153A17 Capital Gains16 Section 143(2)15 Section 253

SANJEEV KUMAR KATHURIA,YAMUNA NAGAR vs. INCOME TAX OFFICER WARD 1 , YAMUNANAGAR

In the result, the appeal of the assessee is allowed

ITA 329/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh27 Feb 2025AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 143(2)Section 143(3)Section 263Section 40A(3)

capital gains' is liable to be computed by deducting from the full value of the consideration received on transfer of the capital

SAHIBZADA TIMBER AND PLY PRIVATE LIMITED ,MOHALI vs. DCIT, ACIT CENTRAL CIRCLE-2, CHANDIGARH, CHANDIGARH

Showing 1–20 of 242 · Page 1 of 13

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13

Section 142(1)11

Long Term Capital Gains11

In the result, the appeal of the assessee is dismissed

ITA 699/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh19 Feb 2025AY 2019-20

Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 699/Chd/2024 निर्धारण वर्ष / Assessment Year : 2019-20 M/s Sahibzada Timber & Ply Private Limited B41-42, Phase-3, Indl. Aera, SAS Nagar Mohali, Punjab बनाम The DCIT Central Circle-2 Chandigarh स्थायी लेखा सं./PAN NO: AAQCS2239G अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : Shri Mohit Dhiman, C.A राजस्व की ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR Shri Dharam Vir, Addl. CIT, Sr.DR सुनवाई की तारीख/Date of He

For Appellant: Shri Mohit Dhiman, C.AFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 250(6)Section 50C

capital gain shall be computed after making the following deductions from the full value of the consideration for which the sale

SH. MOHINDER KUMAR,RAJPURA vs. ACIT, CIRCLE, PATIALA

In the result, all the three captioned appeals are allowed

ITA 433/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Dec 2024AY 2018-19

Bench: Shri Sanjay Gargआयकर अपील सं./ Ita No. 433 /Chd/2023 "नधा"रण वष" / Assessment Year : 2018-19 बनाम Shri Mohinder Kumar, The Acit, #371, Dalima Vihar, Circle, Rajpaura 140401 Patiala Punjab "थायी लेखा सं./Pan No: Aenpk2131D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 131Section 133ASection 54BSection 69

Capital Gains which is arbitrary and unjustified. 433 to 435 -Chd-2024 Mohinder Singh, Rajpura & Ors, Rajpura 3 3. That the Ld. Commissioner of Income Tax (Appeals) has further erred in upholding the denial of deduction

SH. SURINDER KUMAR,RAJPURA vs. ACIT, CIRCLE, PATIALA

In the result, all the three captioned appeals are allowed

ITA 435/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Dec 2024AY 2018-19

Bench: Shri Sanjay Gargआयकर अपील सं./ Ita No. 433 /Chd/2023 "नधा"रण वष" / Assessment Year : 2018-19 बनाम Shri Mohinder Kumar, The Acit, #371, Dalima Vihar, Circle, Rajpaura 140401 Patiala Punjab "थायी लेखा सं./Pan No: Aenpk2131D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 131Section 133ASection 54BSection 69

Capital Gains which is arbitrary and unjustified. 433 to 435 -Chd-2024 Mohinder Singh, Rajpura & Ors, Rajpura 3 3. That the Ld. Commissioner of Income Tax (Appeals) has further erred in upholding the denial of deduction

SH. PAWAN KUMAR,RAJPURA vs. ACIT, CIRCLE, PATIALA

In the result, all the three captioned appeals are allowed

ITA 434/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Dec 2024AY 2018-19

Bench: Shri Sanjay Gargआयकर अपील सं./ Ita No. 433 /Chd/2023 "नधा"रण वष" / Assessment Year : 2018-19 बनाम Shri Mohinder Kumar, The Acit, #371, Dalima Vihar, Circle, Rajpaura 140401 Patiala Punjab "थायी लेखा सं./Pan No: Aenpk2131D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 131Section 133ASection 54BSection 69

Capital Gains which is arbitrary and unjustified. 433 to 435 -Chd-2024 Mohinder Singh, Rajpura & Ors, Rajpura 3 3. That the Ld. Commissioner of Income Tax (Appeals) has further erred in upholding the denial of deduction

PREM SINGH,CHAMBA vs. ACIT CIRCLE PALAMPUR, PALAMPUR

In the result, the appeal for AY 2017-18 stands partly allowed

ITA 947/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh15 Jan 2026AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No. 946/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकर अपील सं. / Ita No. 947/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) Shri Prem Singh Dcit Circle, Palampur बनाम/ The Palace. Chamba Himachal Pradesh - 176061 Vs. Himachal Pradesh – 176310 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aampr-8876-P (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Ajay Jain (Ca) – Ld. Ar Revenue By : Shri Bharat Bhushan Garg (Cit) (Virtual) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 13-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 13-01-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. The Assessee Is In Further Appeals Before Us For Assessment Years (Ay) 2015-16 & 2017-18 Which Arises Out Of Separate Orders Of Learned First Appellate Authority. First, We Take Up Appeal For Assessment Year (Ay) 2015-16 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Nfac [Cit(A)] Dated 22-07-2025 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S 143(3) Of The Act On 29-12-2017. The Assessee Is Aggrieved By Computation Of Capital

For Appellant: Shri Ajay Jain (CA) – Ld. ARFor Respondent: Shri Bharat Bhushan Garg (CIT) (Virtual) - Ld. DR

Section 143(3)Section 48Section 54Section 54F

capital gain, being entitled for deduction, while calculating the amount of capital gain. iv) Disallowing claim of Rs.5,37,533 spent

ACIT, CIRCLE, SHIMLA vs. SHRI VINOD SHARMA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1449/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh09 Jul 2024AY 2015-16

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 1449/Chd/2019 "नधा"रण वष" / Assessment Year: 2015-16 The Acit, Vs. Shri Vinod Sharma, बनाम B-1/3, Circle, Safdarjang Enclave, Shimla New Delhi 110029 "थायी लेखा सं./Pan No: Abkps1560N अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Vishal Mohan, Sr. Advocate With Shri Ahninav Bazwaria, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 10.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.07.2024

For Appellant: Sh. Vishal Mohan, Sr. AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Capital Gains from sale of shares, loss from house property and income from other sources. In this case, the Assessee filed his return of income declaring income at Rs. 89,59,650/- after claiming deduction

SMT. TEENA GARG,CHANDIGARH vs. PCIT, PANCHKULA

In the result, appeal of the assessee is allowed

ITA 466/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh20 Feb 2025AY 2015-16

For Respondent: \nShri Sudhir Sehgal, Advocate

Section 142(1)Section 143(2)Section 147Section 148Section 253Section 263

deduction and as such there is\nno question of any capital gain out of said transaction. The assessee\nin reply

AJMER SINGH,MOHALI vs. ITO, W-6(5), MOHAL

In the result, the appeal of the Revenue is dismissed

ITA 1438/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh03 May 2024AY 2010-11

Bench: Disposal Of Appeal.”

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 143(2)Section 144Section 148

deducting from the full value of consideration received or accruing as a result of transfer of the capital asset" the following amounts— Thus for the purpose of computing the capital gains

ITO, W-6(5), MOHALI vs. SMT. GURDEV KAUR, KHARAR

In the result, the appeal of the Revenue is dismissed

ITA 1448/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh03 May 2024AY 2010-11

Bench: Disposal Of Appeal.”

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 143(2)Section 144Section 148

deducting from the full value of consideration received or accruing as a result of transfer of the capital asset" the following amounts— Thus for the purpose of computing the capital gains

AJMER SINGH,MOHALI vs. ITO, W-6(5), MOHAL

In the result, the appeal of the Revenue is dismissed

ITA 1439/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh03 May 2024AY 2011-12

Bench: Disposal Of Appeal.”

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 143(2)Section 144Section 148

deducting from the full value of consideration received or accruing as a result of transfer of the capital asset" the following amounts— Thus for the purpose of computing the capital gains

DEVI DAYAL,KAITHAL vs. INCOME TAX OFFICER, WARD-1 , KAITHAL

In the result, appeal is allowed

ITA 899/CHANDI/2024[2008-09]Status: DisposedITAT Chandigarh08 Sept 2025AY 2008-09

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 899/Chd/2024 "नधा"रण वष" / Assessment Year: 2008-09 Shri Devi Dayal, Vs The Ito, Pundri Anaj Mandi, Ward – 1, Kaithal-Haryana 136026. Kaithal. "थायी लेखा सं./Pan No: Aajpd5851H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca & Ms. Shruti Khandelwal, Advocate Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.09.2025

For Appellant: Shri Parikshit Aggarwal, CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 249Section 253Section 3Section 5

Capital gains" shall be computed, by deducting from the full value of the consideration received or accruing as a result

M/S LUDHIANA LEASING PVT. LTD.,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

In the result, the appeal of the assessee is treated as partly allowed

ITA 241/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh21 May 2024AY 2019-20

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 241/Chd/2023 "नधा"रण वष" / Assessment Year : 2019-20 M/S Ludhiana Leasing Pvt.Ltd., बनाम The Dcit, Central Circle-Ii, #168, Sector 8, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Aaacl6365N अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR

capital gain shall be computed by deducting from full value of consideration received as a result of long-term capital

SHRI PRINCEPREETJIT SINGH,RANJIT NAGAR vs. PR.CIT-1, CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 54/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh21 Apr 2025AY 2015-16

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Chandrajit Singh, CIT, DR(Virtual)

Section 143(3)Section 263Section 54BSection 54F

Capital Gain (8) (3)-(7) Nil 4.2. There is no error in the calculation of the deduction claimed u/s 54F. The deduction

CEIGALL INDIA LIMITED, LUDHIANA,LUDHIANA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, LUDHIANA, LUDHIANA

In the result, the appeal of the assessee stands allowed

ITA 540/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh13 Oct 2025AY 2020-21

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Tarundeep Kaur, CIT, DR(Virtual)

Section 143(2)Section 143(3)Section 263

deduction of capital gains from business income,  stock valuation,  additions to fixed assets,  penalty expenditure,  brought forward TDS credit, and  ICDS

SHEO RAM,YAMUNA NAGAR vs. INCOME TAX OFFICER WARD-4 , YAMUNA NAGAR

In the result, the appeal of the assessee is allowed

ITA 125/CHANDI/2024[2007-08]Status: DisposedITAT Chandigarh06 Mar 2025AY 2007-08

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Rohit Goel, CA and Shri Dhruv Goel, CAFor Respondent: Smt. Kusum Bansal, CIT, DR

Capital Gains account scheme. Even the assessee had not filed Income tax return for the assessment year 2008-09. It was further observed that the said claim of deduction

SH. VIBHAV JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 355/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh16 Feb 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 10(36)Section 10(38)Section 143(1)Section 143(2)Section 153A

capital gain has been duly reflected in the computation of income and the purchase of the shares were made through banking transactions as per copy of the HDFC Bank duly submitted and placed on record. It was further submitted that even the copy of account duly confirmed from the books of Shri S.K. Khemka was furnished

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 352/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh23 Jan 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR

Section 10(38)Section 153A

capital gain has been duly reflected in the computation of income and the purchase of the shares were made through banking transactions as per copy of the HDFC Bank duly submitted and placed on record. It was further submitted that even the copy of account duly confirmed from the books of Shri S.K. Khemka was furnished

SH. AKHIL JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 351/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR

Section 10(38)Section 153A

capital gain has been duly reflected in the computation of income and the purchase of the shares were made through banking transactions as per copy of the HDFC Bank duly submitted and placed on record. It was further submitted that even the copy of account duly confirmed from the books of Shri S.K. Khemka was furnished

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 353/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR

Section 10(38)Section 153A

capital gain has been duly reflected in the computation of income and the purchase of the shares were made through banking transactions as per copy of the HDFC Bank duly submitted and placed on record. It was further submitted that even the copy of account duly confirmed from the books of Shri S.K. Khemka was furnished