Search: capital gains

7 results for “capital gains”+ Section 801Cclear

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Key Topics

Section 80I13 Deduction7 Disallowance7 Addition to Income7 Section 8Q3 Section 143(1)3 Section 143(2)3 Section 143(3)3 Section 40A(2)(a)3 Section 2(22)(e)

SUBHASH CHANDER SEHGAL,NEW DELHI vs. DCIT, CIRCLE- 19 (1) & (2), NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 7426/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Jan 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3814/Del/2015 िनधा"रणवष"/Assessment Year:2010-11 बनाम Dcit Subhash Chander Sehgal, Circle 19(1) Vs. Block A-3, Lsc, Janakpuri, New Delhi. Delhi. Pan No.Aatps8259C अपीलाथ" Appellant ""यथ"/Respondent

Section 80ISection 8Q

gains are derived from manufacture or production of gnu article or thing and other conditions specified therein are fulfilled. 4.1.5 Under the new provision of sec 801C, there is no restriction regarding number of workers to be engaged in the industrial I.T.A.Nos.3814/Del/2015, 5420 & 7426/Del/2017 undertaking. Therefore, disallowance of deduction u/s 80IC by the AO on the ground that required

DCIT, NEW DELHI vs. SH. SUBHASH CHANDER SEHGAL, DELHI

In the result, appeal of the assessee is partly allowed

SUBHASH CHANDER SEHGAL,NEW DELHI vs. DCIT, CIRCLE- 19 (1) & (2), NEW DELHI

DCIT, NEW DELHI vs. SH. SUBHASH CHANDER SEHGAL, DELHI

SUBHASH CHANDER SEHGAL,NEW DELHI vs. DCIT, CIRCLE- 19 (1) & (2), NEW DELHI

DCIT, NEW DELHI vs. SH. SUBHASH CHANDER SEHGAL, DELHI

SUBHASH CHANDER SEHGAL,NEW DELHI vs. DCIT, CIRCLE- 19(1) & 19(2), NEW DELHI

JCIT SPL. RANGE-12, NEW DELHI vs. ARIHANTA INDUSTRIES, DELHI

DCIT, NEW DELHI vs. SHRI SUBASH CHANDER SEHGAL, NEW DELHI

ACIT, NEW DELHI vs. SH. SUBHASH CHANDER SEHGAL, NEW DELHI

DCIT, NEW DELHI vs. SH. SUBHASH CHANDRA SEHGAL, NEW DELHI