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5 results for “capital gains”+ Carry Forward of Lossesclear

Sorted by relevance

Mumbai3,346Delhi1,180Kolkata781Ahmedabad663Bangalore484Chennai406Pune318Jaipur276Chandigarh231Hyderabad181Raipur128Cochin119Surat90Karnataka88Indore85Nagpur83Cuttack74Visakhapatnam71Rajkot67Guwahati54Lucknow52Amritsar50Calcutta43SC27Ranchi22Telangana14Panaji13Jodhpur10Agra9Jabalpur9Kerala8Varanasi7Patna7Allahabad6Dehradun5Orissa2Rajasthan2D.K. JAIN JAGDISH SINGH KHEHAR1Andhra Pradesh1ASHOK BHAN DALVEER BHANDARI1Punjab & Haryana1K.S. RADHAKRISHNAN A.K. SIKRI1Himachal Pradesh1

Key Topics

Section 12A8Section 44B4Addition to Income4Section 1273Capital Gains3Section 112Section 143(3)2Section 9(1)(vii)2Section 2492

NARENDER KUMAR JAIN,RISHIKESH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(4)(1), RISHIKESH

In the result, the Appeal of the Assessee is allowed for statistical purpose

ITA 35/DDN/2020[2015-16]Status: DisposedITAT Dehradun29 Apr 2022AY 2015-16

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16

For Appellant: Shri K. K. Juneja, AdvFor Respondent: Smt. Poonam Sharma, Sr.DR
Section 143Section 249

loss of Rs. 10, 23, 992/-. Since during the assessment year 2015-16 there was no other income under the head capital gains, hence the assessee had opted to carry forward

NARENDER KUMAR JAIN,RISHIKESH vs. THE INCOME TAX, CIRCLE-1(4)(1), RISHIKESH

In the result, the Appeal of the Assessee is allowed for statistical purpose

Section 1432
Disallowance2
Natural Justice2
ITA 36/DDN/2020[2016-17]Status: DisposedITAT Dehradun29 Apr 2022AY 2016-17

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16

For Appellant: Shri K. K. Juneja, AdvFor Respondent: Smt. Poonam Sharma, Sr.DR
Section 143Section 249

loss of Rs. 10, 23, 992/-. Since during the assessment year 2015-16 there was no other income under the head capital gains, hence the assessee had opted to carry forward

SUNIL SRIVASTAVA,HALDWANI vs. THE INCOME TAX OFFICER, WARD-2(1)(3), HALDWANI

In the result, the appeal of the assessee is allowed

ITA 10/DDN/2021[2016-17]Status: DisposedITAT Dehradun15 Sept 2023AY 2016-17

Bench: Him From Time To Time

Section 10(38)Section 143(3)Section 206CSection 44A

capital gain of Rs 12,61,857/-, which has been claimed as exempt u/s 10(38) of the Act. The assessee also furnished the ledger account of the assessee as appearing in the books of M/s Sushil Financial Services P Ltd, Mumbai for trading of shares and commodities, which was accepted by the ld. AO. 4. Further as per Form

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 211/DDN/2025[2023-24]Status: DisposedITAT Dehradun16 Jan 2026AY 2023-24

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

Section 11Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)

gains of the real estate business of sale, purchase and leasing activities can be termed as incidental to the attainment of trust's objectives and are in the nature of commercial activities carried out for purposes other than for the objects of the trust. Therefore, vide impugned order, ld. PCIT has cancelled the registration granted u/s 12A/12AA or 12AB

DY. COMMISSISSIONER OF INCOME TAX, DEHRADUN vs. WEATHERFORD OIL TOOLS ME LIMITED, MUMBAI

In the result, Appeals of the Revenue's are dismissed

ITA 164/DDN/2024[2018-19]Status: DisposedITAT Dehradun28 Oct 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalι.Τ.Α. No. 168/Ddn/2024 (A.Y 2016-17) Ι.Τ.Α. Νο. 163/Ddn/2024 (A.Y 2017-18) Ι.Τ.Α. Νο. 164/Ddn/2024 (A.Y 2018-19) Ι.Τ.Α. Νο. 165/Ddn/2024 (A.Y 2019-20) Ι.Τ.Α. No. 166/Ddn/2024 (A.Y 2020-21) Ι.Τ.Α. Νο. 167/Ddn/2024 (A.Y 2021-22) Dy. Commissioner Of Income Vs Weatherford Oil Tools M.E Tax, Aayakar Bhawan, 13-A, Subhash Road, Dehradun, Uttarakhand Limited. 6Th Floor, Vaman Centre, Makwana Road, J. B. Nagar, Mumbai, Maharashtra Pan: Aaacw1524G Appellant Respondent Assessee By Sh. Salil Kapoor, Adv, Sh. Amit Arora, Adv, Sh. Shivamyadav, Adv & Ms. Somya Singh, Adv Revenue By Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing 09/09/2025 Date Of Pronouncement 28/10/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeals Are Filed By The Revenue Against The Orders Of Commissioner Of Income Tax (Appeals) Cit(A)-Noida, 2 ('Ld. Cit(A)' For Short), Delhi Dated 31/07/2024 For The Assessment Years2016-17, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Respectively. 2. All The Above Appeals Are Having Identical Issues To Be Decided, Therefore, The Captioned Appeals Filed By The Revenue Were Heard Together & Decided In This Common Order. 2

Section 44BSection 9(1)(vi)Section 9(1)(vii)

capital tools M.E. Ltd. under the head "Salaries". The assessee does not get the benefit of exclusionary clause 2 of sec. 9(1)(vii) since this activity executing annual maintenance contract and consultancy is not a mining activity and is purely technical service. Similarly, these nature of activities are not covered under provisions of sec. 44BB and royalty in nature