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121 results for “capital gains”+ TDSclear

Sorted by relevance

Mumbai741 Delhi597 Chennai214 Bangalore178 Ahmedabad125 Chandigarh121 Jaipur91 Hyderabad75 Kolkata72 Cochin68 Raipur47 Pune43 Indore37 Visakhapatnam31 Lucknow28 Surat25 Nagpur15 Cuttack14 Dehradun13 Amritsar11 Rajkot10 Agra9 Patna8 Guwahati7 Jodhpur5 Jabalpur4 Panaji4 Ranchi4

Key Topics

Section 26368 Section 143(3)37 Section 153A29 Addition to Income18 Section 143(2)16 Section 40A(3)15 Section 25313 Section 142(1)13 Disallowance

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

TDS while making payment and as such Amar Deepika is\nseller/deductee and as such there is no question of any capital gain

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

Showing 1–20 of 121 · Page 1 of 7

13

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

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

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

ITA 531/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

capital gains arising from transfer of agricultural land, and not to interest on delayed payment; that interest received on enhanced compensation is deemed to be taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could not reduce income in a revised return while simultaneously claiming full TDS

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

capital gains arising from transfer of agricultural land, and not to interest on delayed payment; that interest received on enhanced compensation is deemed to be taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could not reduce income in a revised return while simultaneously claiming full TDS

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

ITA 1112/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

capital gains arising from transfer of agricultural land, and not to interest on delayed payment; that interest received on enhanced compensation is deemed to be taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could not reduce income in a revised return while simultaneously claiming full TDS

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 566/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

capital gains arising from transfer of agricultural land, and not to interest on delayed payment; that interest received on enhanced compensation is deemed to be taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could not reduce income in a revised return while simultaneously claiming full TDS

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

ITA 635/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

capital gains arising from transfer of agricultural land, and not to interest on delayed payment; that interest received on enhanced compensation is deemed to be taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could not reduce income in a revised return while simultaneously claiming full TDS

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

capital gains arising from transfer of agricultural land, and not to interest on delayed payment; that interest received on enhanced compensation is deemed to be taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could not reduce income in a revised return while simultaneously claiming full TDS

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 565/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

capital gains arising from transfer of agricultural land, and not to interest on delayed payment; that interest received on enhanced compensation is deemed to be taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could not reduce income in a revised return while simultaneously claiming full TDS

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

capital gains arising from transfer of agricultural land, and not to interest on delayed payment; that interest received on enhanced compensation is deemed to be taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could not reduce income in a revised return while simultaneously claiming full TDS

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

capital gains arising from transfer of agricultural land, and not to interest on delayed payment; that interest received on enhanced compensation is deemed to be taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could not reduce income in a revised return while simultaneously claiming full TDS

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

ITA 1025/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

capital gains arising from\ncompulsory acquisition of agricultural land and does not extend to interest\nreceived on delayed payment of compensation.\n8. The appellate authority / CIT(A) further concurred with the AO's\nanalysis that section 145B(1) read with section 56(2)(viii) provides a specific\nstatutory mandate to treat interest received on compensation or enhanced\ncompensation as taxable

SH. GURINDER SINGH GREWAL L/H OF PARNEET KAUR GREWAL,CHANDIGARH vs. ACIT, CIRCLE 4(1), CHANDIGARH

ITA 129/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

For Respondent: \nShri Suraj Bhan Nain, Advocate

capital gains arising from\ncompulsory acquisition of agricultural land and does not extend to interest\nreceived on delayed payment of compensation.\n8. The appellate authority / CIT(A) further concurred with the AO's\nanalysis that section 145B(1) read with section 56(2)(viii) provides a specific\nstatutory mandate to treat interest received on compensation or enhanced\ncompensation as taxable

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

ITA 92/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

capital gains arising from\ncompulsory acquisition of agricultural land and does not extend to interest\nreceived on delayed payment of compensation.\n8. The appellate authority / CIT(A) further concurred with the AO's\nanalysis that section 145B(1) read with section 56(2)(viii) provides a specific\nstatutory mandate to treat interest received on compensation or enhanced\ncompensation as taxable

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

ITA 176/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

capital gains arising from\ncompulsory acquisition of agricultural land and does not extend to interest\nreceived on delayed payment of compensation.\n18\n8. The appellate authority / CIT(A) further concurred with the AO's\nanalysis that section 145B(1) read with section 56(2)(viii) provides a specific\nstatutory mandate to treat interest received on compensation or enhanced\ncompensation

SH. HAKAM SINGH,PATIALA vs. INCOME TAX OFFICER, WARD-4, PATIALA

ITA 486/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

capital gains arising from\ncompulsory acquisition of agricultural land and does not extend to interest\nreceived on delayed payment of compensation.\n8. The appellate authority / CIT(A) further concurred with the AO's\nanalysis that section 145B(1) read with section 56(2)(viii) provides a specific\nstatutory mandate to treat interest received on compensation or enhanced\ncompensation as taxable

SH. PARGAT SINGH,PANIPAT vs. ITO, WARD -1, KAITHAL

ITA 180/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

For Appellant: \nShri Navdeep Monga, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

capital gains arising from\ncompulsory acquisition of agricultural land and does not extend to interest\nreceived on delayed payment of compensation.\n8. The appellate authority / CIT(A) further concurred with the AO's\nanalysis that section 145B(1) read with section 56(2)(viii) provides a specific\nstatutory mandate to treat interest received on compensation or enhanced\ncompensation as taxable

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

ITA 208/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-2018

capital gains arising from\ncompulsory acquisition of agricultural land and does not extend to interest\nreceived on delayed payment of compensation.\n8. The appellate authority / CIT(A) further concurred with the AO's\nanalysis that section 145B(1) read with section 56(2)(viii) provides a specific\nstatutory mandate to treat interest received on compensation or enhanced\ncompensation as taxable

SARVAN SINGH,AMBALA vs. INCOME TAX OFFICER-WARD 4, AMBALA

ITA 458/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

capital gains arising from\ncompulsory acquisition of agricultural land and does not extend to interest\nreceived on delayed payment of compensation.\n8. The appellate authority / CIT(A) further concurred with the AO's\nanalysis that section 145B(1) read with section 56(2)(viii) provides a specific\nstatutory mandate to treat interest received on compensation or enhanced\ncompensation as taxable

INCOME TAX OFFICER, INCOME TAX OFFICE BARNALA vs. LAKHVIR SINGH, GRAIN MARKET, BARNALA

ITA 245/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh11 Nov 2025AY 2021-22

For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

capital gains arising from\ncompulsory acquisition of agricultural land and does not extend to interest\nreceived on delayed payment of compensation.\n18\n8. The appellate authority / CIT(A) further concurred with the AO's\nanalysis that section 145B(1) read with section 56(2)(viii) provides a specific\nstatutory mandate to treat interest received on compensation or enhanced\ncompensation