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7 results for “capital gains”+ Section 200A(1)(c)clear

Sorted by relevance

Chennai66Bangalore17Kolkata17Mumbai9Delhi7Ahmedabad2Jaipur2Jodhpur2Hyderabad1Pune1SC1

Key Topics

Section 234E28Section 200A26TDS7Addition to Income5Section 1974Section 2004Deduction3Limitation/Time-bar3Section 542Section 154

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6258/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2020AY 2014-15

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

c) to section 200A(1) of the Act w.e.f. 01.06.2015, there was no mechanism to charge fees by the Assessing Officer. He stressed that where an order has to be passed under section 200A of the Act for charging fees under section 234E of the Act, then the Legislature should provide the machinery for charging the said fees under section

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

2
Section 2012
Long Term Capital Gains2
ITA 6257/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Jan 2020AY 2013-14

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

c) to section 200A(1) of the Act w.e.f. 01.06.2015, there was no mechanism to charge fees by the Assessing Officer. He stressed that where an order has to be passed under section 200A of the Act for charging fees under section 234E of the Act, then the Legislature should provide the machinery for charging the said fees under section

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6259/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Jan 2020AY 2015-16

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

c) to section 200A(1) of the Act w.e.f. 01.06.2015, there was no mechanism to charge fees by the Assessing Officer. He stressed that where an order has to be passed under section 200A of the Act for charging fees under section 234E of the Act, then the Legislature should provide the machinery for charging the said fees under section

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

ITA 4051/DEL/2016[2014-15 (F.Y. 2013-14)]Status: DisposedITAT Delhi09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

c) to section 200A(1) of the Act w.e.f. 01.06.2015, there was no mechanism to charge fees by the Assessing Officer. He stressed that where an order has to be passed under section 200A of the Act for charging fees under section 234E of the Act, then the Legislature should provide the machinery for charging the said fees under section

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

ITA 4050/DEL/2016[2015-16 (F.Y. 2014-15)]Status: DisposedITAT Delhi09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

c) to section 200A(1) of the Act w.e.f. 01.06.2015, there was no mechanism to charge fees by the Assessing Officer. He stressed that where an order has to be passed under section 200A of the Act for charging fees under section 234E of the Act, then the Legislature should provide the machinery for charging the said fees under section

SANJAY JAIN,NEW DELHI vs. ACIT, NEW DELHI

The appeal is partly allowed

ITA 146/DEL/2014[2010-11]Status: DisposedITAT Delhi15 Jun 2016AY 2010-11

Bench: Shri I.C. Sudhir & Shri O.P. Kant Assessment Year: 2010-11 Sanjay Jain, Vs. Acit, Chamber No. 488, Circle 37(1), Delhi High Court Block-Ii. New Delhi. Sher Shah Road, New Delhi. (Pan: Aagpj8607A) (Appellant) (Respondent) Assessee By: Shri Ra Bansal & Smt. Prem Lata Bansal, Adv. Department By : Smt. Anima Barnwal, Dr Date Of Hearing : 21.03.2016 Date Of Pronouncement: 15 :06.2016 Order Per I.C. Sudhir:The Assessee Has Questioned First Appellate Order On The Following Grounds: 1. That The Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Addition Of Rs.16,70,574/- Made By The Assessing Officer To The Long Term Capital Gain Declared By The Assessee At Rs.1,47,823/-. Since The Addition Made By The Assessing Officer Is Contrary To Law & Therefore, Liable To Be Set Aside. 2. That The Ld. Cit(A) Has Erred In Law & On Facts In Ignoring The Cost Of Improvement While Calculating Long Term Capital Gain Earned By The Assessee On Transfer Of Property.

For Appellant: Shri RA Bansal & Smt. Prem LataFor Respondent: Smt. Anima Barnwal, DR
Section 28Section 37Section 40A(3)Section 48Section 54

c) In the assessment order, the Ld. Assessing Officer has considered the provisions of section 55(2) which defines the term "cost of acquisition" but has not considered the provisions of section 55(1 )(b )(2)(ii). d) In the present case, as per the Sale Deed dated 30.08.2003, the property bearing F-115, Sector-41, Noida had been purchased

SUMIT YADAV,GURGAON, HARYANA vs. ITO WARD 4(1), GURGAON, GURGAON, HARYANA

In the result, the appeal of the assessee is allowed

ITA 1658/DEL/2025[2022-23]Status: DisposedITAT Delhi29 Aug 2025AY 2022-23

Bench: Shri C. N. Prasad & Shri M. Balaganeshsumit Yadav, Vs. Ito, C/O. B-50, Lgf, South Ward-4(1), Extension-Ii, New Delhi Gurgaon (Appellant) (Respondent) Pan: Atnpy6196K

For Appellant: Shri Shantanu Jain, AdvFor Respondent: Shri Manish Gupta, Sr. DR
Section 154Section 197Section 254

C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Sumit Yadav, Vs. ITO, C/o. B-50, LGF, South Ward-4(1), Extension-II, New Delhi Gurgaon (Appellant) (Respondent) PAN: ATNPY6196K Assessee by : Shri Shantanu Jain, Adv Ms. Jahanvi Khanna, Adv Revenue by: Shri Manish Gupta, Sr. DR Date of Hearing 26/08/2025 Date of pronouncement 29/08/2025