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5 results for “capital gains”+ Section 54Eclear

Sorted by relevance

Mumbai58 Chandigarh51 Pune7 Jaipur7 Bangalore5 Delhi5 Nagpur4 Indore4 Kolkata4 Surat3 Ahmedabad2 Chennai2 Cuttack2 Panaji1 Patna1 Hyderabad1 Rajkot1 Amritsar1 Visakhapatnam1

Key Topics

Section 547 Section 457 Section 143(3)4 Section 139(4)4 Section 474 Capital Gains4 Long Term Capital Gains3 Exemption3 Section 2632 Section 139(1)

ARUN SHUNGLOO TRUST

ITA/116/2011HC Delhi13 Feb 2012

Section 2Section 45Section 48Section 49(1)

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B, 54D, 54E

ARUN DWIVEDI,NEW DELHI vs. ACIT, CIRCLE-9(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6293/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Jun 2025AY 2014-15

Section 142(1)Section 143(3)

2

Section 54

section 45 of the Act during the relevant period is\nreproduced as under:-\nCapital gains.\n8945. [(1)] Any profits or gains arising from the transfer of a capital\nasset effected in the previous year shall, save as otherwise provided in\nsections 2[***] [54, 54B, 4[***] 95[%[54D, 2\n7[54E

NILANJAN CHAUDHARI,GURGAON vs. ITO, CIRCLE- 3, GURGAON

In the result, the appeal of the assessee stands allowed

ITA 2746/DEL/2018[2013-14]Status: DisposedITAT Delhi21 Dec 2023AY 2013-14

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

Section 139(1)Section 139(4)Section 143(3)Section 54Section 54E

54E of the Act in respect of Long Term Capital Gain derived by him when the entire sale consideration has been reinvested by him in the new house property. 3. We have heard the rival submissions and perused the materials available on record. The assessee is a geophysicist and was employed with Cairn Energy Ltd. deriving income from salary, house

M R APPARELS P.LTD,NEW DELHI vs. PRCIT-6, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 198/DEL/2020[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Nitin Goyal, CAFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR

Section 143(3)Section 263

Section 45(1) of the Income Tax Act, 1961, provides that' any profit or gains arising from the transfer of a capital asset effected in the previous year shall, save as provided in /sections 54, 54B, 54D, 54E

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S ANSAL PROPERTIES AND INFRASTRUCTURE LIMITED

ITA - 194 / 2023HC Delhi29 Mar 2023

Section 45Section 451Section 47

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B, 54D, 54E