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7 results for “capital gains”+ Section 801C(2)(b)clear

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Chandigarh25Mumbai24Delhi22Rajkot8Chennai7Ahmedabad5Hyderabad4Kolkata3Jaipur1Pune1

Key Topics

Deduction7Section 80I6Section 1475Section 10B4Section 143(3)4Disallowance4Section 802

DCIT COMPANY CIRCLE I(1),, CHENNAI vs. POOL THEVAR MARIMUTHU, CHENNAI

In the result, appeal filed by Revenue for the assessment

ITA 3400/CHNY/2019[2013-14]Status: DisposedITAT Chennai21 Apr 2021AY 2013-14

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.No.3399 & 3400/Chny/2019 ("नधा"रणवष" / Assessment Year: 2012-13 & 2013-14) The Deputy Commissioner Of Income Vs Mr. Pool Thevar Marimuthu Tax, Prop: M/S.Arun Enterprises 2 / 28, Reddy 1St Street, Company Circle-I(1), Chennai. Ekkattuthangal, Chennai-600 032. Pan: Aanpm 5361M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Y.Sridhar, CAFor Respondent: 03.03.2021
Section 10BSection 80I

B’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ीजी.मंजुनाथ, लेखासद"यके सम$ BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.3399 & 3400/Chny/2019 ("नधा"रणवष" / Assessment Year: 2012-13 & 2013-14) The Deputy Commissioner of Income Vs Mr. Pool Thevar Marimuthu Tax, Prop: M/s.Arun Enterprises 2 / 28, Reddy 1st Street, Company Circle

DCIT COMPANY CIRCLE I(1),, CHENNAI vs. POOL THEVAR MARIMUTHU, CHENNAI

In the result, appeal filed by Revenue for the assessment

ITA 3399/CHNY/2019[2012-13]Status: DisposedITAT Chennai21 Apr 2021AY 2012-13

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.No.3399 & 3400/Chny/2019 ("नधा"रणवष" / Assessment Year: 2012-13 & 2013-14) The Deputy Commissioner Of Income Vs Mr. Pool Thevar Marimuthu Tax, Prop: M/S.Arun Enterprises 2 / 28, Reddy 1St Street, Company Circle-I(1), Chennai. Ekkattuthangal, Chennai-600 032. Pan: Aanpm 5361M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Y.Sridhar, CAFor Respondent: 03.03.2021
Section 10BSection 80I

B’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ीजी.मंजुनाथ, लेखासद"यके सम$ BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.3399 & 3400/Chny/2019 ("नधा"रणवष" / Assessment Year: 2012-13 & 2013-14) The Deputy Commissioner of Income Vs Mr. Pool Thevar Marimuthu Tax, Prop: M/s.Arun Enterprises 2 / 28, Reddy 1st Street, Company Circle

TITAN COMPANY LIMITED 9EARSTWHILE KNOWN AS TITAN INDUSTRIES LIMITED),KRISHNAGIRI vs. ACIT LTU 1, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 506/CHNY/2018[2011-12]Status: DisposedITAT Chennai29 May 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

b. The Hon'ble CIT(A) has erred in not considering the fact that this registration of trademark is required to sell products in 75 other countries where-in the trademark is registered. c. The Hon'ble CIT(A) has erred in not considering the fact that the trademark is required to be registered for the purpose of sale

TITAN COMPANY LIMITED 9EARSTWHILE KNOWN AS TITAN INDUSTRIES LIMITED),KRISHNAGIRI vs. ACIT LTU 1, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 518/CHNY/2018[2009-10]Status: DisposedITAT Chennai29 May 2024AY 2009-10

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

b. The Hon'ble CIT(A) has erred in not considering the fact that this registration of trademark is required to sell products in 75 other countries where-in the trademark is registered. c. The Hon'ble CIT(A) has erred in not considering the fact that the trademark is required to be registered for the purpose of sale

TITAN COMPANY LIMITED 9EARSTWHILE KNOWN AS TITAN INDUSTRIES LIMITED),KRISHNAGIRI vs. ACIT LTU 1, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 507/CHNY/2018[2012-13]Status: DisposedITAT Chennai29 May 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

b. The Hon'ble CIT(A) has erred in not considering the fact that this registration of trademark is required to sell products in 75 other countries where-in the trademark is registered. c. The Hon'ble CIT(A) has erred in not considering the fact that the trademark is required to be registered for the purpose of sale

TITAN COMPANY LIMITED 9EARSTWHILE KNOWN AS TITAN INDUSTRIES LIMITED),KRISHNAGIRI vs. ACIT LTU 1, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 505/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 May 2024AY 2010-11

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri T. Surya Narayana, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)

b. The Hon'ble CIT(A) has erred in not considering the fact that this registration of trademark is required to sell products in 75 other countries where-in the trademark is registered. c. The Hon'ble CIT(A) has erred in not considering the fact that the trademark is required to be registered for the purpose of sale

TITAN COMPANY LIMITED,HOSUR vs. ASSISTANT COMMISSIONER OF INCOME TAX - LTU 2 (IC), CHENNAI

In the result the appeal raised by the assessee is partly allowed

ITA 1742/CHNY/2024[2011- 12]Status: DisposedITAT Chennai04 Dec 2024

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1742/Chny/2024 निर्धारण वर्ा /Assessment Years: 2011-12 Titan Company Limited, Assistant Commissioner Of No.3, Sipcot Industrial Complex, Income Tax, Hosur, Krishnagiri, Ltu-2, Tamil Nadu-635126 Chennai [Pan: Aaact5131A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Abhay Kumar, C.A अपीलार्थी की ओर से/ Assessee By : Ms.Komali Krishna, Cit प्रत्यर्थी की ओर से /Revenue By सुनवाई की तारीख/Date Of Hearing : 10.09.2024 घोषणा की तारीख /Date Of Pronouncement : 04.12.2024

For Appellant: Ms.Komali Krishna, CIT
Section 147Section 250Section 80Section 80C(2)(a)Section 80I

B’ BENCH: CHENNAI श्री यस यस विश्िनेत्र रवि, न्याययक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1742/Chny/2024 निर्धारण वर्ा /Assessment Years: 2011-12 Titan Company Limited, Assistant Commissioner of No.3, SIPCOT Industrial Complex, Income Tax, Hosur, Krishnagiri, LTU-2, Tamil Nadu