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1,697 results for “capital gains”+ Section 13(3)clear

Sorted by relevance

Mumbai5,890Delhi4,634Bangalore2,011Chennai1,697Kolkata1,309Ahmedabad1,182Jaipur950Hyderabad850Pune697Surat528Chandigarh494Indore436Karnataka402Cochin277Visakhapatnam272Raipur243Rajkot190Nagpur181Cuttack143Agra124Amritsar123Lucknow104Guwahati90Panaji88Calcutta86SC85Telangana82Ranchi53Dehradun53Jodhpur50Patna44Jabalpur28Allahabad22Kerala19Varanasi13Rajasthan8Orissa6Punjab & Haryana4A.K. SIKRI ROHINTON FALI NARIMAN2Gauhati2Andhra Pradesh2Himachal Pradesh1ASHOK BHAN DALVEER BHANDARI1D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1K.S. RADHAKRISHNAN A.K. SIKRI1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 143(3)80Addition to Income46Section 14A43Section 14740Section 26340Disallowance40Section 14836Deduction33Section 143(1)19Section 153A

DEPUTY COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 7(1), CHENNAI vs. VELLORE SUBRAMANIAN SARAVANAN, CHENNAI

In the result, appeal filed by the Re

ITA 1132/CHNY/2023[2015]Status: DisposedITAT Chennai25 Mar 2025

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. Anita, Addl. CIT
Section 54F

3 :: may be pleased to allow the claim of the appellant of Rs.97,07,735/ o allow the claim of the appellant of Rs.97,07,735/ o allow the claim of the appellant of Rs.97,07,735/- from the Capital Gains. (The value of the land gifted was Rs.98,12,720/ The value of the land gifted was Rs.98

MOSBACHER INDIA LLC,CHENNAI vs. ADDL. DIT, CHENNAI

In the result, the appeal is partly allowed in the terms indicated above

ITA 1085/CHNY/2015[2010-11]Status: Disposed

Showing 1–20 of 1,697 · Page 1 of 85

...
16
Capital Gains16
Section 13215
ITAT Chennai
29 Nov 2016
AY 2010-11
Section 143(3)Section 42(2)Section 42(2)(b)

3) of the Act. 10. The Ld CIT(A) has erred in stating that the income earned by the Appellant during the AY 2010-11 cannot be taxed as capital gains in AY 2010-11, but should have been offered to tax as capital gains in AY 2006-07. 11. The Ld CIT(A) and the Ld AO have failed

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD 1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 185/CHNY/2022[2014-15]Status: DisposedITAT Chennai12 May 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the ITA Nos.185 to194/Chny/2022 Act. As per sub-section (2) of section 271H in case of default

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD -1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 192/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the ITA Nos.185 to194/Chny/2022 Act. As per sub-section (2) of section 271H in case of default

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD-1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 189/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the ITA Nos.185 to194/Chny/2022 Act. As per sub-section (2) of section 271H in case of default

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD -1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 193/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the ITA Nos.185 to194/Chny/2022 Act. As per sub-section (2) of section 271H in case of default

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD -1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 186/CHNY/2022[2014-2015]Status: DisposedITAT Chennai12 May 2022AY 2014-2015

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the ITA Nos.185 to194/Chny/2022 Act. As per sub-section (2) of section 271H in case of default

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD,CHENNAI vs. ITO,TDS WARD 1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 194/CHNY/2022[2015-16]Status: DisposedITAT Chennai12 May 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the ITA Nos.185 to194/Chny/2022 Act. As per sub-section (2) of section 271H in case of default

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD -1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 187/CHNY/2022[2014-15]Status: DisposedITAT Chennai12 May 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the ITA Nos.185 to194/Chny/2022 Act. As per sub-section (2) of section 271H in case of default

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD -1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 191/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the ITA Nos.185 to194/Chny/2022 Act. As per sub-section (2) of section 271H in case of default

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD-1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 190/CHNY/2022[2015-16]Status: DisposedITAT Chennai12 May 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the ITA Nos.185 to194/Chny/2022 Act. As per sub-section (2) of section 271H in case of default

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD -1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 188/CHNY/2022[2015-16]Status: DisposedITAT Chennai12 May 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the ITA Nos.185 to194/Chny/2022 Act. As per sub-section (2) of section 271H in case of default

THE CONGREGATION OF THE SISTERS OF THE CROSS OF CHAVANOD ,TRICHY vs. CIT , CPC , TDS , GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 807/CHNY/2022[2015-2016]Status: DisposedITAT Chennai26 Oct 2022AY 2015-2016

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.807/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2015-16) The Congregation Of The Sisters Of The The Acit, Cpc बनाम/ Cross Of Chavanod, Tds, Ghaziabad Holy Cross Provincilate, Puthur, Vs. Tiruchirappalli-620 017. थायीलेखासं./जीआइआरसं./Pan: Aaatt-4867-G / (अपीलाथ)/Appellant) : (*+थ) / Respondent) अपीलाथ)कीओरसे/ Appellant By : None *+थ)कीओरसे/Respondent By : Shri Ar.V Sreenivasan (Addl. Cit)-Ld. Sr. Dr

For Appellant: NoneFor Respondent: Shri AR.V Sreenivasan (Addl. CIT)-Ld. Sr. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the Act. As per sub-section (2) of section 271H in case of default to file

D. SENTHAMARAISELVI,DINDIGUL vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 407/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the Act. As per sub-section (2) of section 271H in case of default to file

D. SENTHAMARAISELVI,DINDIGUL vs. DCIT,CPC, GAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 405/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the Act. As per sub-section (2) of section 271H in case of default to file

D. SENTHAMARAISELVI,DINDIGUL vs. DCIT,CPC, GAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 406/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the Act. As per sub-section (2) of section 271H in case of default to file

M/S SOUTH EAST CONSTRUCTUIONS COMPANY P LTD,CHENNAI vs. DCIT,CPC, GAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 245/CHNY/2022[2014-15(24Q-Q1)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the Act. As per sub-section (2) of section 271H in case of default to file

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD,CHENNAI vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 251/CHNY/2022[2014-15 (26Q-Q4)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the Act. As per sub-section (2) of section 271H in case of default to file

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD112, KALIAMMAN KOIL STREET, NATESA NAGAR, VIRUGAMBAKKAM,CHENNAI vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 247/CHNY/2022[2014-15(24Q-Q3)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the Act. As per sub-section (2) of section 271H in case of default to file

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD,CHENNAI vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 255/CHNY/2022[2015-16(26Q-Q1)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the Act. As per sub-section (2) of section 271H in case of default to file