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Section 1474 Section 143(3)4 Section 14A4 Section 50C2 Section 234A2 Section 1432 Section 1532 Section 92C(2)2 Transfer Pricing2 Disallowance

NAND KISHORE GUPTA,NOIDA vs. ITO WARD 2(3), NOIDA

In the result, the appeal of the assessee is allowed

ITA 2005/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Apr 2022AY 2012-13

Bench: Shri Amit Shuklaas S.M.C.

For Appellant: Shri Neelam Kumar JainFor Respondent: Shri Om Prakash

Section 112Section 147Section 148Section 151Section 234ASection 50(2)Section 50CSection 80C

Capital Gain and demanding Income Tax at ordinary slab against 20% Rate prescribed u/s 112 of the Act. 3.5 That the lower Authorities erred in not giving claim of deduction u/s 80C amounting to Rs. 95,383/- and under section SOD of Rs. 15,000/-. The Appellant duly submitted the evidence of depositing premium before CIT(A) with submissions dated

NAND KISHORE GUPTA,NOIDA vs. ITO WARD 2(3), NOIDA

NAND KISHORE GUPTA,NOIDA vs. ITO WARD 2(3), NOIDA

M/S. NEW DELHI TELEVISION LTD.,NEW DELHI vs. ACIT, NEW DELHI

DCIT, NEW DELHI vs. M/S. NEW DELHI TELEVISION LTD., NEW DELHI