Search: capital gains

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

Sorted by relevance

Key Topics

Section 14A140 Section 143(3)70 Section 54F47 Disallowance32 Section 25031 Addition to Income31 Deduction31 Section 15423 Section 14723 Section 153A

THE ACIT, COCHIN vs. M/S.PVR TOURIST HOME, COCHIN

ITA 428/COCH/2015[2012-13]Status: DisposedITAT Cochin21 Mar 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2012-13 Acit, Circle-1, Non-Corporate .......... Appellant Iind Floor, C.R. Building, I.S. Press Road Ernakulam 682018 Vs. Pvr Tourist Home .......... Respondent Palarivattom, Kochi 682025 [Pan: Aadfp3442Q] Appellant By: Shri Suresh Sivanandan, Cit-Dr Respondent By: Shri Mohan Pulickal, Advocate Date Of Hearing: 10.03.2025 Date Of Pronouncement: 21.03.2025

For Appellant: Shri Suresh Sivanandan, CIT-DRFor Respondent: Shri Mohan Pulickal, Advocate

Section 143(3)Section 45(4)Section 48Section 50Section 50(1)Section 50A

1) of the Act not attracting any capital gains tax because the transfer was at the book value. The Commissioner acting under section 263 held that the entire transaction attracted tax on capital gains u/s. 45(4

Showing 1–20 of 246 · Page 1 of 13

...

THE ACIT, COCHIN vs. M/S.PVR TOURIST HOME, COCHIN

THE ACIT, COCHIN vs. M/S.PVR TOURIST HOME, COCHIN

ROSE GEORGE KOLLANUR,THRISSUR vs. ITO WARD 2(2), THRISSUR, THRISSUR

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

MRS.REENA JOSE,PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE,, KOTTAYAM

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

DCIT, TRIVANDRUM vs. BRAHMOS AEROSPACE( THIRUVANANTHAPURAM) LTD, TRIVANDRUM

KUMAR MADHAVANPILLAI.S,THIRUVANANTHAPURAM vs. ITO, WARD-1(4), TRIVANDRUM

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

PALLATHUKADAVIL IBRAHIMKUTTY ABDUL KABEER,ERNAKULAM vs. THE PCIT KOCHI-1, KOCHI

PUTHUVAMANA RAMANI,KOCHI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI-1, KOCHI

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

SMT. MARIES JOSEPH,THRISSUR vs. DCIT, INT. TAXATION, KOCHI, KOCHI

REJI KRISHNAN,TRIVANDRUM vs. ITO, WARD-1(1), TRIVANDRUM

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT, THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, CIRCLE-1(1), THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE 1(1)& TPS, THRISSUR

THE SOUTH INDIAN BANK LIMITED ,THRISSUR vs. ACIT, CIRCLE 1(1), THRISSUR