Search: capital gains

5 results for “capital gains”+ Section 53Cclear

Sorted by relevance

Delhi5 Mumbai4 Bangalore3 Patna2 Ahmedabad2 Jaipur1 Chennai1 Cochin1

Key Topics

Section 153C14 Section 250(6)8 Addition to Income5 Section 153A4 Search & Seizure4 Section 1323 Section 143(2)3 Section 10(38)2 Section 132(1)2

MODTECH INDUSTRIES,NEW DELHI vs. DCIT CENTRAL CIRCLE-2, NEW DELHI

In the result, since the assessment order is set aside on legal issue, therefore, there is no need to decide the additions on merits which are left with academic discussion only

ITA 8045/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Oct 2021AY 2015-16

Bench: Shri Amit Shukla & Prashant Maharishi

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri J.K. Mishra, CIT-DR

Section 132(1)Section 143(2)Section 153ASection 153CSection 153DSection 50B

capital gains has been worked out be deducting the net worth of the business undertaking (which includes huge value of Goodwill) from the sales consideration”. Thus, even the learned AO admitted the fact that the said documents so forming part of satisfaction note have been disclosed and return of income incorporating the effect of the same had been filed prior

MODTECH INDUSTRIES,NEW DELHI vs. DCIT CENTRAL CIRCLE-2, NEW DELHI

MODTECH INDUSTRIES,NEW DELHI vs. DCIT CENTRAL CIRCLE-2, NEW DELHI

DCIT CENTRAL CIRCLE-3, NEW DELHI vs. MODTECH INDUSTRIES, NEW DELHI

BHUSHAN FINANCE PRIVATE LIMITED,NEW DELHI vs. DCIT, CC-3, NEW DELHI

BHUSHAN FINANCE PRIVATE LIMITED,NEW DELHI vs. DCIT, CC-3, NEW DELHI

ANSHUL BANSAL,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3 , DELHI