Search: capital gains

2 results for “capital gains”+ Section 251(1)(a)clear

Sorted by relevance

Key Topics

Section 80I6 Section 805 Section 143(3)2 Deduction2 Addition to Income2

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

ITA 69/DDN/2024[2020-21]Status: DisposedITAT Dehradun24 Dec 2025AY 2020-21

Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 251(1)(a)Section 270ASection 80

251(1)(a) on account of late payment surcharge levied on the debtors\nand on addition made by the Ld. AO amounting to Rs. 280,34,10,000/- on LPSC\nlevied on debtors outstanding as on 31.03.2020 by treating the same as income\naccrued to the Appellant.\n3.1.\nWith regard to ground Nos. 3 & 4, the relevant facts are, Appellant

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

IMSI (INDIA) PVT. LTD.,DEHRADUN vs. JCIT, DEHRADUN