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10 results for “capital gains”+ Section 80Cclear

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Section 40A(3)30 Section 2(22)(e)15 Addition to Income10 Deduction7 Disallowance7 Business Income6 TDS6 Comparables/TP6 Section 23

ASHOK KUMAR CHAUHAN,SHIMLA vs. DCIT CIRCLE SHIMLA, SHIMLA

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 412/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh12 Feb 2026AY 2013-14

Bench: the learned CIT(A). It is noted that two appeals were filed—one in physical form and another electronically. The learned CIT(A) dismissed the first appeal on the ground of non-prosecution and subsequently dismissed the electronically filed appeal treating the same as infructuous, without adjudicating the issues on merits.5. Against the order of the Ld. CIT(A) the assessee preferred an appeal before the Tribunal.

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 143(3)Section 24Section 80C

capital gain. 4. That in the facts and circumstances of the case the Ld. Commissioner of Income Tax (Appeals) NFAC is not justified in upholding the disallowance of deduction of Rs.1,00,000/- claimed under section 80C

ASHOK KUMAR CHAUHAN,SHIMLA vs. DCIT CIRCLE SHIMLA, SHIMLA

ASHOK KUMAR CHAUHAN,SHIMLA vs. DCIT CIRCLE SHIMLA, SHIMLA

SMT. PRIYA ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

SMT. PRIYA ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

SMT. PRIYA ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH