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5 results for “capital gains”+ Section 10B(2)(iii)clear

Sorted by relevance

Mumbai276Delhi261Bangalore232Kolkata102Ahmedabad77Hyderabad66Chennai63Pune23Jaipur21Indore12Lucknow11Cuttack11Chandigarh11Karnataka10Amritsar9Telangana7Ranchi6Surat5Guwahati5Agra4Cochin4Rajkot3Dehradun2Varanasi2Visakhapatnam1Jabalpur1Nagpur1Patna1

Key Topics

Section 80I13Section 143(1)10Section 808Section 2505Deduction5Section 139(9)4Section 80A4Section 801E4Section 92C4Transfer Pricing

GREENPLY INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

In the result, the appeal of the assessee for A

ITA 232/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

2) of the Act and is also not liable to deduction under section 37 of the Income Tax Act. This view of the ld. Assessing Officer was confirmed by the ld. CIT(Appeals). However, ld. CIT(Appeals) gave a relief to the assessee by increasing the quantum of deduction under section 80IC/80IE of the Act for the lease rental attributable

ACIT, CIRCLE - TINSUKIA , TINSUKIA vs. M/S. GREENPLY INDUSTRIES LTD., TINSUKIA

In the result, the appeal of the assessee for A

2
Exemption2
Disallowance2
ITA 359/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

2) of the Act and is also not liable to deduction under section 37 of the Income Tax Act. This view of the ld. Assessing Officer was confirmed by the ld. CIT(Appeals). However, ld. CIT(Appeals) gave a relief to the assessee by increasing the quantum of deduction under section 80IC/80IE of the Act for the lease rental attributable

PLASCOM INDUSTRIES LLP,KOLKATA vs. THE INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, appeal of the assessee is allowed

ITA 280/GTY/2025[2023-24]Status: DisposedITAT Guwahati02 Mar 2026AY 2023-24

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU (Accountant Member)

For Appellant: S.M. Surana, AdvocateFor Respondent: Sanjay Jha, JCIT
Section 133(6)Section 142(1)Section 250Section 801ESection 801E(3)Section 801E(4)Section 801E(5)Section 801E(6)Section 80I

capital account. Therefore, the AO computed the interest expenses @ 12% at Rs. 1,86,08,294/- which comes to Rs. 22,32,995/- and this amount was treated as income was proposed to be disallowed as per section 80IE(6) r.w.s. 80IA(8) of the Act and show cause notice was issued to the assessee against the show cause notice

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD -1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 127/GTY/2023[2017-18]Status: DisposedITAT Guwahati28 Oct 2025AY 2017-18

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

Capital Receipt, and therefore, not chargeable to tax. 4. Without prejudice to the grounds taken here-in-above, the computation of total income made vide the impugned Intimation U/s. 143(1) of the Income Tax Act, 1961 at Rs. 17,48,190/-, is not in accordance with the provisions of Income Tax Act, 1961. 5. That the appellant craves leave

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD - 1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 126/GTY/2023[2016-17]Status: DisposedITAT Guwahati28 Oct 2025AY 2016-17

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

Capital Receipt, and therefore, not chargeable to tax. 4. Without prejudice to the grounds taken here-in-above, the computation of total income made vide the impugned Intimation U/s. 143(1) of the Income Tax Act, 1961 at Rs. 17,48,190/-, is not in accordance with the provisions of Income Tax Act, 1961. 5. That the appellant craves leave