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2 results for “capital gains”+ Section 237clear

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Key Topics

Section 54B7

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

Appeal is partly allowed in above terms

ITA 149/DDN/2025[2106-2017]Status: DisposedITAT Dehradun14 Jan 2026AY 2106-2017

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. A. S. Rana, Sr. DR
Section 133(6)Section 143(3)Section 54BSection 54E

capital gain at a sum of Rs. 1,50,95,314/-. While doing so, assessee had claimed a deduction under section 54EC of a sum of Rs. 50,00,000/- and under section 54B of a sum of Rs. 79,97,240/- (in dispute), (kindly see page 2 of AO order and page 7 of PB for Income Tax Return

SH. NITIN SINGHAL,U.S.NAGAR vs. ITO, U.S.NAGAR

In the result, appeal filed by the Assessee is dismissed

ITA 8/DDN/2024[2015-16]Status: DisposedITAT Dehradun08 Aug 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 08/Ddn/2024 (A.Y 2015-16) Sh. Nitin Singhal Vs. Ito Matta Garg & Co. Chartered U.S. Nagar Accountants, 15, Astley Hall, Ward-2(2)(4), Bajpur, Dehradun, Uttarakhand Udhamsingh Nagar, Pan: Aqwps4877P Uttarakhand, 262401

Section 263

capital gain on sale of shares, of Rs. 2,25,000/- as unexplained expenses and Rs. 1,31,237/- under section