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4 results for “capital gains”+ Section 72clear

Sorted by relevance

Mumbai1,058Delhi703Chennai238Jaipur229Bangalore203Ahmedabad190Hyderabad138Chandigarh134Kolkata114Cochin91Pune84Indore84Raipur73Nagpur50Rajkot45Surat40Visakhapatnam40Lucknow32Panaji30Guwahati25Amritsar16Cuttack12Jodhpur9Jabalpur6Allahabad6Patna5Ranchi5Dehradun4Agra3

Key Topics

Section 44B5Section 153A4Section 143(3)3Addition to Income3Section 9(1)(vi)2Section 250(6)2Section 292C2Section 1322Section 143(2)2

SH. IRSHAD ILAHI,DEHRADUN vs. ITO, W- 1(3), DEHRADUN

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 80/DDN/2024[2014-15]Status: DisposedITAT Dehradun09 Jul 2025AY 2014-15

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2014-15 Irshad Ilahi, Income Tax Officer, 96 Colli Camp, Turner Road, Ward-1(3), Clement Town, Dehradun, Vs Dehradun Uttarkhand-248001 Pan-Acmpi0814J Appellant Respondent

Section 144Section 147Section 250

Capital Gains annexed per Annexure 6 supra. 7. The Appellant and the other 5 co-owners paid a sum of Rs.25,00,000 vide a settlement entered into with the children of Wife B, who had filed for share in immovable property sold by the Appellant vide a suit no.272 of 2009. Copy of the Settlement of claim arising

SHRI CHHOTEY LAL VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3396/DEL/2015[2008-09]Status: Disposed
ITAT Dehradun
31 Jan 2023
AY 2008-09

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(b)Section 250(6)Section 292C

section 292C. 2.2 there was a clear finding of fact recorded by the Ld. AO in the assessment order that the agreement to sell dated 14.10.2007 did not materialize which has either been totally ignored or not appreciated by the Ld. CIT(A). 2.3 that the Ld. CLT(A) has erred in not appreciating the fact that there

SHRI CHHOTEY LAL VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3397/DEL/2015[2009-10]Status: DisposedITAT Dehradun31 Jan 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(b)Section 250(6)Section 292C

section 292C. 2.2 there was a clear finding of fact recorded by the Ld. AO in the assessment order that the agreement to sell dated 14.10.2007 did not materialize which has either been totally ignored or not appreciated by the Ld. CIT(A). 2.3 that the Ld. CLT(A) has erred in not appreciating the fact that there

DCIT, CIRCLE- II, INTL. TAXATION, DEHRADUN vs. WEATHERFORD OEL TOOLS MIDDLE EAST LTD., DEHRADUN

The appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 4424/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 Dec 2023AY 2012-13

Bench: Shri Kul Bharat & Shri M. Balaganesh(Through Video Conferencing) Dcit, Vs. M/S. Weatherford Oil Tools Me Ltd, C/O. Nangia & Co, 3Rd Floor, Ncr Circle-Ii, International Taxation, Dehradun Plaza, Municipal, No. 24A, New Cantt Road, Dehradun (Appellant) (Respondent) Pan: Aaacw1542G

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri. Mayank Kumar, Adit CIT DR
Section 143(3)Section 44BSection 44DSection 9(1)(i)Section 9(1)(vi)Section 9(1)(vii)

gains of business and profession” was computed in terms of presumptive tax scheme provided u/s 44BB of the Act and receipts on account of service tax totaling to Rs. 15,09,26,645/- were claimed to be in the nature of royalty/ fee for technical services chargeable to tax u/s 44DA of the Act and determined the total income