Search: capital gains

3 results for “capital gains”+ Section 43Dclear

Sorted by relevance

Mumbai85 Chennai30 Bangalore23 Delhi22 Hyderabad19 Kolkata12 Ahmedabad11 SC9 Pune7 Surat6 Cochin3 Rajkot1 Telangana1 Jaipur1 Visakhapatnam1 Kerala1 Chandigarh1 Panaji1

Key Topics

Section 1547 Section 406 Section 40A(3)5 Deduction3 Section 292 Section 302 Section 52 Section 143(3)2

JULIUS RUBEN,KOCHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), KOCHI

In the result, the appeal filed by the assessee is allowed

ITA 219/COCH/2025[2015-16]Status: DisposedITAT Cochin16 May 2025AY 2015-16

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.A.Gopalakrishnan, CAFor Respondent: Smt.Leena Lal, Senior AR

Section 139(4)Section 143(3)Section 154Section 250Section 40A(3)

gains from business or profession computed in accordance with the provisions of sections 28 to 43D of the Act and in the instances stated by the Assessing Officer for an aggregate amount of Rs. 6,55,650 the appellant did not claim any deduction and therefore provisions of section 40A(3) are not applicable. 7. The Hon. Commissioner of Income

JULIUS RUBEN,KOCHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), KOCHI

JULIUS RUBEN,KOCHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), KOCHI

M/S. K.K ABRAHAM AND COMPANY,KOCHI vs. THE ITO, NON CORPORATE WARD 1(3), KOCHI

M/S. K.K ABRAHAM AND COMPANY,KOCHI vs. THE ITO, NON CORPORATE WARD 1(3), KOCHI