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17 results for “capital gains”+ Section 194Aclear

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Key Topics

Addition to Income11 Deduction10 Disallowance10 Section 143(3)6 Depreciation6 TDS6 Section 1484 Survey u/s 133A4 Section 2503 Section 54

LAGGISETTY MANOHAR KARTHIK,CHENNAI vs. ITO NON CORPORATE WARD 15(2), CHENNAI

In the result the appeal of the assessee is allowed

ITA 746/CHNY/2025[2012-13]Status: DisposedITAT Chennai21 Aug 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 746/Chny/2025 िनधा$रण वष$ / Assessment Year: 2012-13

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 147Section 54Section 80C

Capital Gains in the hands of the assessee herein in the capacity of the individual would tantamount to double taxation. The Ld.AR insofar as the claim of deduction in terms of Section 54 of the Act, had argued that the documentary evidences filed before authorities were not considered in proper perspective inasmuch the assessee had substantiated the fact of creation

LAGGISETTY MANOHAR KARTHIK,CHENNAI vs. ITO NON CORPORATE WARD 15(2), CHENNAI

THIRUMAL ARUN MOHAN DASS,PUDUCHERRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, PUDUCHERRY, PUDUCHERRY

LAGGISETTY MANOHAR KARTHIK,CHENNAI vs. ITO NON CORPORATE WARD 15(2), CHENNAI

THIRUMAL ARUN MOHAN DASS,PUDUCHERRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, PUDUCHERRY, PUDUCHERRY

THIRUMAL ARUN MOHAN DASS,PUDUCHERRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, PUDUCHERRY, PUDUCHERRY

ACIT CIRCLE 1 , SALEM vs. M/S AVR SWARNAMAHAL JEWELLERY PRIVATE LIMITED, SALEM

ACIT CIRCLE 1 , SALEM vs. M/S AVR SWARNAMAHAL JEWELLERY PRIVATE LIMITED, SALEM

ACIT CIRCLE 1 , SALEM vs. M/S AVR SWARNAMAHAL JEWELLERY PRIVATE LIMITED, SALEM

BSR BUILDERS ENGINEERS CONTRACTORS,,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , CHENNAI

BSR BUILDERS ENGINEERS CONTRACTORS, ,CHENNAI vs. DCIT, CENT. CIRCLE-2(3), CHENNAI

DCIT, CHENNAI vs. BSR BUILDERS ENGINEERS CONTRACTORS, CHENNAI

MALINI,THIRUNINDRAVUR vs. ACIT, NCC-22(1), TAMBARAM

M/S. CITY UNION BANK,,KUMBAKONAM vs. DCIT, CIRCLE - 2 (1),, TRICHY

DCIT CIRCLE-2(1), TRICHY vs. CITY UNION BANK LIMITED, KUMBAKONAM

CITY UNION BANK LIMITED,KUMBAKONAM vs. ACIT CIRCLE 1, KUMBAKONAM

CITY UNION BANK LIMITED,KUMBAKONAM vs. ACIT CIRCLE 1, KUMBAKONAM

ACIT CIRCLE 1, KUMBAKONAM vs. CITY UNION BANK LTD., KUMBAKONAM

ACIT CIRCLE 1, KUMBAKONAM vs. CITY UNION BANK LTD., KUMBAKONAM