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4 results for “capital gains”+ Section 801A(7)clear

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Mumbai95Delhi36Ahmedabad21Hyderabad19Kolkata14Jaipur12Rajkot11Chennai11Cuttack10Pune4Dehradun4Lucknow3Bangalore3Jodhpur3Cochin2Indore2Raipur2Guwahati1Amritsar1

Key Topics

Section 801A28Section 143(3)4Business Income4Deduction4Addition to Income4

M/S. JAIPRAKASH POWER VENTURES LTD.,,H.P. vs. DCIT, DEHRADUN

ITA 3925/DEL/2012[2008-09]Status: DisposedITAT Dehradun23 May 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 Vs. Dcit, M/S, Jaiprakash Power Ventures Ltd., Circle-2, 113, Rajpur Road, Dehradun Dehradun Pan: Aaacj5463 (Appellant) (Respondent) With Assessment Year: 2008-09 Vs. M/S, Dcit, Jaiprakash Power Circle-2, Ventures Ltd., Dehradun Juit, Complex, Waknaghat, Post Office- Dumehar Bani, Kandaghat, Distt. Solan, Himachal Pradesh Pan: Aaacj5463 (Appellant) (Respondent) Assessee By Sh. Anil K. Chopra, Ca Sh. Sanjiv Choudhary, Ca Sh. V.K. Garg, Adv. Department By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 20.03.2025 Date Of Pronouncement 23.05.2025

Section 143(3)Section 801A

801A. 2. That without prejudice to the other grounds of appeal, the Ld. Assessing Officer has erred in not reducing interest paid from the interest income of Rs. 2,43,92,346 while taxing the same as income from other sources. The said interest paid is clearly deductable under Section 57 of the IT Act. 5. Both the parties next

DCIT, DEHRADUN vs. M/S JAI PRAKASH POWER VENTURE LTD., H.P.

ITA 3929/DEL/2012[2008-09]Status: Disposed
ITAT Dehradun
23 May 2025
AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 Vs. Dcit, M/S, Jaiprakash Power Ventures Ltd., Circle-2, 113, Rajpur Road, Dehradun Dehradun Pan: Aaacj5463 (Appellant) (Respondent) With Assessment Year: 2008-09 Vs. M/S, Dcit, Jaiprakash Power Circle-2, Ventures Ltd., Dehradun Juit, Complex, Waknaghat, Post Office- Dumehar Bani, Kandaghat, Distt. Solan, Himachal Pradesh Pan: Aaacj5463 (Appellant) (Respondent) Assessee By Sh. Anil K. Chopra, Ca Sh. Sanjiv Choudhary, Ca Sh. V.K. Garg, Adv. Department By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 20.03.2025 Date Of Pronouncement 23.05.2025

Section 143(3)Section 801A

801A. 2. That without prejudice to the other grounds of appeal, the Ld. Assessing Officer has erred in not reducing interest paid from the interest income of Rs. 2,43,92,346 while taxing the same as income from other sources. The said interest paid is clearly deductable under Section 57 of the IT Act. 5. Both the parties next

M/S. JAIPRAKASH POWER VENTURES LTD.,DEHRADUN vs. DCIT, DEHRADUN

ITA 3064/DEL/2013[2007-08]Status: DisposedITAT Dehradun23 May 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 Vs. Dcit, M/S, Jaiprakash Power Ventures Ltd., Circle-2, 113, Rajpur Road, Dehradun Dehradun Pan: Aaacj5463 (Appellant) (Respondent) With Assessment Year: 2008-09 Vs. M/S, Dcit, Jaiprakash Power Circle-2, Ventures Ltd., Dehradun Juit, Complex, Waknaghat, Post Office- Dumehar Bani, Kandaghat, Distt. Solan, Himachal Pradesh Pan: Aaacj5463 (Appellant) (Respondent) Assessee By Sh. Anil K. Chopra, Ca Sh. Sanjiv Choudhary, Ca Sh. V.K. Garg, Adv. Department By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 20.03.2025 Date Of Pronouncement 23.05.2025

Section 143(3)Section 801A

801A. 2. That without prejudice to the other grounds of appeal, the Ld. Assessing Officer has erred in not reducing interest paid from the interest income of Rs. 2,43,92,346 while taxing the same as income from other sources. The said interest paid is clearly deductable under Section 57 of the IT Act. 5. Both the parties next

M/S. JAIPRAKASH POWER VENTURES LTD.,DEHRADUN vs. DCIT, DEHRADUN

ITA 3723/DEL/2013[2009-10]Status: DisposedITAT Dehradun23 May 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 Vs. Dcit, M/S, Jaiprakash Power Ventures Ltd., Circle-2, 113, Rajpur Road, Dehradun Dehradun Pan: Aaacj5463 (Appellant) (Respondent) With Assessment Year: 2008-09 Vs. M/S, Dcit, Jaiprakash Power Circle-2, Ventures Ltd., Dehradun Juit, Complex, Waknaghat, Post Office- Dumehar Bani, Kandaghat, Distt. Solan, Himachal Pradesh Pan: Aaacj5463 (Appellant) (Respondent) Assessee By Sh. Anil K. Chopra, Ca Sh. Sanjiv Choudhary, Ca Sh. V.K. Garg, Adv. Department By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 20.03.2025 Date Of Pronouncement 23.05.2025

Section 143(3)Section 801A

801A. 2. That without prejudice to the other grounds of appeal, the Ld. Assessing Officer has erred in not reducing interest paid from the interest income of Rs. 2,43,92,346 while taxing the same as income from other sources. The said interest paid is clearly deductable under Section 57 of the IT Act. 5. Both the parties next