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1 result for “capital gains”+ Section 24Aclear

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Key Topics

Section 694Section 115B3Section 682Section 69A2Section 69B2Section 69C2Section 69D2

SH. KRISHAN KUMAR,KHANNA vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the Assessee is allowed

ITA 175/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh04 Jan 2024AY 2019-20

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Anil Sharma, JCIT, Sr.DR
Section 115BSection 133ASection 139Section 143(1)Section 143(2)Section 68Section 69Section 69ASection 69BSection 69C

24A to24H; that the Assessee declared the surrendered amount of Rs. 1,00,00,000/- in the profit and loss account which was duly audited and on the basis of audited report, the Assessee paid tax on the total income including the surrendered income at normal rate which was then accepted by the survey party; 175-Chd-2023– Shri Krishan