ADDI CHARITABLE TRUST,NEW DELHI vs. CIT EXEMPTION, DELHI

In the result, the appeal of Revenue is partly allowed as boave for statistical purpose

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Gain (STT) i. Mutual Funds Rs. 64,67,213/- ii. Shares (Rs. 11,73,187/-) iii. PMS Shares Rs. 7,14,85,406/- iv. PMS Mutual Funds Rs. 1,22,86,820/- Rs. 8,90,66,252/- 6.2 Provisions of Section 10(38) provides as follows: "(38) any income arising from the transfer of a long-term capital

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimr. Nikhil Sawhney Acit, 17 – Sunder Nagar, Central Circle, Vs. New Delhi – 110 003. Noida. Pan: Aaups0222Q (Appellant) (Respondent)

capital gains subjected to levy of STT and exempt under section 10(38), is subjected to tax under section 115JB

SMT. RADHIKA ROY,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

gain on sale of shares of New Delhi television limited of RS. 1,36,67,68,704.42 as exempt under section 10 (38) of the act. He further referred to page number 10 of PB, where the calculation of the capital

DCIT, NEW DELHI vs. MRS. RADHIKA ROY, NEW DELHI

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

gain on sale of shares of New Delhi television limited of RS. 1,36,67,68,704.42 as exempt under section 10 (38) of the act. He further referred to page number 10 of PB, where the calculation of the capital

DR. PRANNOY ROY,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

gain on sale of shares of New Delhi television limited of RS. 1,36,67,68,704.42 as exempt under section 10 (38) of the act. He further referred to page number 10 of PB, where the calculation of the capital

DR. PRANNOY ROY,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

gain on sale of shares of New Delhi television limited of RS. 1,36,67,68,704.42 as exempt under section 10 (38) of the act. He further referred to page number 10 of PB, where the calculation of the capital

DCIT, NEW DELHI vs. DR. PRANNOY ROY, NEW DELHI

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

gain on sale of shares of New Delhi television limited of RS. 1,36,67,68,704.42 as exempt under section 10 (38) of the act. He further referred to page number 10 of PB, where the calculation of the capital

SMT. RADHIKA ROY,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

gain on sale of shares of New Delhi television limited of RS. 1,36,67,68,704.42 as exempt under section 10 (38) of the act. He further referred to page number 10 of PB, where the calculation of the capital

SANGEETA DEVI JHUNJHUNWALA,NEW DELHI vs. ITO, WARD-70(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2015-16

capital gain and exemption under section 10(38) of the Act has been claimed on the capital gain against the sale

KUMAR AGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19 , NEW DELHI

capital gain of Rs. 9,52,494/- on sale of shares duly sold on recognized stock exchange under section 10(38

SUMAN AGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

capital gain of Rs. 9,52,494/- on sale of shares duly sold on recognized stock exchange under section 10(38

GOPAL AGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

capital gain of Rs. 9,52,494/- on sale of shares duly sold on recognized stock exchange under section 10(38

RAJ GOPAL AGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

capital gain of Rs. 9,52,494/- on sale of shares duly sold on recognized stock exchange under section 10(38

MAMTA AGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE-19, NEW DELHI

capital gain of Rs. 9,52,494/- on sale of shares duly sold on recognized stock exchange under section 10(38

ACIT, NEW DELHI vs. M/S. PURAN ASSOCIATES PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri O.P. Kant

38) 1,06,78,21,147 Long Term Capital Gain on sale of shares of Punjab Tractors ltd. 10,13,29,232 Long Term Capital Gain on sale of shares of ABN Amro Securities Pvt. Ltd. 2,93,99,990 Short Term Capital Gain 2,02,28,140 Total 1,21,87,78,509 17. Now, it has been well

DCIT, NEW DELHI vs. M/S. PURAN ASSOCIATES PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri O.P. Kant

38) 1,06,78,21,147 Long Term Capital Gain on sale of shares of Punjab Tractors ltd. 10,13,29,232 Long Term Capital Gain on sale of shares of ABN Amro Securities Pvt. Ltd. 2,93,99,990 Short Term Capital Gain 2,02,28,140 Total 1,21,87,78,509 17. Now, it has been well

ACIT, NEW DELHI vs. M/S PURAN ASSOCIATES PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri O.P. Kant

38) 1,06,78,21,147 Long Term Capital Gain on sale of shares of Punjab Tractors ltd. 10,13,29,232 Long Term Capital Gain on sale of shares of ABN Amro Securities Pvt. Ltd. 2,93,99,990 Short Term Capital Gain 2,02,28,140 Total 1,21,87,78,509 17. Now, it has been well

DIRECTOR OF INCOME TAX (EXEMPTION) vs. AIPECCS SOCIETY

Capital gains" and claims that the loss or any part thereof should be carried forward under sub-section (1) of section 72, or sub-section (2) of section 73, or sub-section (1) [or sub-section (3)] of section 74, [or sub- section (3) of section 74A], he may furnish, within the time allowed under sub-section (1), a return