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2 results for “capital gains”+ Section 115Uclear

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Section 80C2 Section 35D2 Deduction2

IDFC LIMITED,CHENNAI vs. JCIT-RANGE-II, CHENNAI

In the result, the appeal of the assessee in ITA No

ITA 1263/CHNY/2023[2011-12]Status: DisposedITAT Chennai04 Dec 2024AY 2011-12

Section 35DSection 80C

Section 115U of the Act. For this, we gainfully refer to the\ndecision of Hon'ble Supreme Court in the case of ITO v. Ch. Atchaiah (218\nITR 239) wherein it was laid down that Assessing Officer should tax the\nincome in the hands of the right person.\n22.\nHowever, we note that the above new arguments were never\nconsidered

ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), NUNGAMBAKKAM vs. IDFC LIMITED, TEYNAMPET

In the result, the appeal of the assessee in ITA No

ITA 817/CHNY/2024[2011-12]Status: DisposedITAT Chennai04 Dec 2024AY 2011-12

Section 35DSection 80C

Section 115U of the Act. For this, we gainfully refer to the\ndecision of Hon'ble Supreme Court in the case of ITO v. Ch. Atchaiah (218\nITR 239) wherein it was laid down that Assessing Officer should tax the\nincome in the hands of the right person.\n22. However, we note that the above new arguments were never\nconsidered