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4 results for “capital gains”+ Section 12(1)(ac)clear

Sorted by relevance

Mumbai312Delhi212Hyderabad196Karnataka107Chennai85Bangalore79Kolkata76Chandigarh70Ahmedabad50Calcutta50Jaipur26Pune25Indore18Visakhapatnam17Guwahati16SC15Telangana14Surat11Raipur10Agra6Lucknow6Rajkot6Cochin4Cuttack4Rajasthan4Nagpur3Panaji3Dehradun2Jabalpur2Andhra Pradesh1D.K. JAIN JAGDISH SINGH KHEHAR1Jodhpur1Punjab & Haryana1

Key Topics

Section 80G16Section 80G(5)10Section 12A(1)(ac)4Exemption2Limitation/Time-bar2Deduction2Addition to Income2

SANATANA DHARMA EDUCATIONAL AND CULTURAL SOCIETY,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 278/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

ac) of the Act dated 30.01.2019.(copy filed by assessee in the paper book). 4. Thus, the only limited question before us is whether the application of the assessee was time barred or not? To decide this question, we have to first understand the relevant statutory provisions of the Income Tax Act. 4.1 The relevant part of Section

SANATANA DHARMA VIDYASALA,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 279/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

ac) of the Act dated 30.01.2019.(copy filed by assessee in the paper book). 4. Thus, the only limited question before us is whether the application of the assessee was time barred or not? To decide this question, we have to first understand the relevant statutory provisions of the Income Tax Act. 4.1 The relevant part of Section

THE ACIT, COCHIN vs. M/S.SUD CHEMIE INDIA P. LTD, ALUVA

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 3/COCH/2017[2008-09]Status: DisposedITAT Cochin26 Feb 2018AY 2008-09

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

ac) of section 2 of the Securities Contracts (Regulation) Act, 1956, that has been carried out in a recognized stock exchange shall not be treated as a speculative transaction. Further, an 'eligible transaction' for this purpose would be one that fulfils the conditions laid down in Explanation to Section 43(5)(d). Any loss in a speculative transaction

THE ACIT, COCHIN vs. M/S.SUD CHEMIE INDIA P. LTD, COCHIN

In the result, the appeals of the Revenue are partly allowed for statistical

ITA 41/COCH/2017[2010-11]Status: DisposedITAT Cochin26 Feb 2018AY 2010-11

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

ac) of section 2 of the Securities Contracts (Regulation) Act, 1956, that has been carried out in a recognized stock exchange shall not be treated as a speculative transaction. Further, an 'eligible transaction' for this purpose would be one that fulfils the conditions laid down in Explanation to Section 43(5)(d). Any loss in a speculative transaction