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4 results for “capital gains”+ Section 112Aclear

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Key Topics

Section 143(3)5 Section 10(38)4 Section 2634 Section 112A3 Long Term Capital Gains3 Disallowance3 Addition to Income3 Section 144B2 Penny Stock2 Exemption

EMERGING INDIA FOCUS FUNDS,MAURITIUS vs. ACIT, CIRCLE INT. TAXATION 1(2)(2), DELHI

ITA 1963/DEL/2025[2022-23]Status: DisposedITAT Delhi25 Jun 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Abhishek Sharma, CIT-DR

Section 143(2)Section 143(3)

capital gains on redemption of mutual fund units acquired on or after 1 April 2017 i.e. INR 183,74,01,322 (65% of INR 282,67,71,265) shall be considered long-term in nature and taxable at 10% plus applicable surcharge and cess as per section 112A

MUKUL ROHATGI,NEW DELHI vs. ACIT CIRCLE 61(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2427/DEL/2025[2020-21]Status: Disposed

EMERGING INDIA FOCUS FUNDS,MAURITIUS vs. ACIT, CIRCLE INT. TAXATION 1(2)(2), DELHI

MUKUL ROHATGI,NEW DELHI vs. ACIT CIRCLE 61(1), NEW DELHI

EMERGING INDIA FOCUS FUNDS,MAURITIUS vs. ACIT, CIRCLE INT. TAXATION 1(2)(2), DELHI

MUKUL ROHATGI,NEW DELHI vs. ACIT CIRCLE 61(1), NEW DELHI

SANJEEV AGRAWAL,NEW DELHI vs. ACIT, CC-15, NEW DELHI

SANJEEV AGRAWAL,NEW DELHI vs. ACIT, CC-15, NEW DELHI