Search: capital gains

1 result for “capital gains”+ Section 43Aclear

Sorted by relevance

Mumbai84 Delhi67 Chennai31 Kolkata22 Bangalore18 Ahmedabad12 Indore6 Hyderabad4 Pune2 Raipur2 Surat2 Cuttack1 Amritsar1 Jaipur1 Cochin1

Key Topics

Section 92C3 Section 143(3)2 Section 115J2 Section 352

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

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

gain on account of foreign exchange fluctuations on capital items can be only adjusted in terms of provisions section 43A