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90 results for “capital gains”+ Section 13(2)(a)clear

Sorted by relevance

Mumbai5,885Delhi4,634Bangalore2,011Chennai1,696Kolkata1,309Ahmedabad1,177Jaipur953Hyderabad852Pune696Surat526Chandigarh494Indore436Karnataka402Cochin276Visakhapatnam272Raipur243Rajkot189Nagpur181Cuttack143Agra124Amritsar123Lucknow105Guwahati90Panaji88Calcutta86SC85Telangana83Ranchi53Dehradun53Jodhpur50Patna44Jabalpur28Allahabad22Kerala19Varanasi13Rajasthan8Orissa6Punjab & Haryana4A.K. SIKRI ROHINTON FALI NARIMAN2Gauhati2Andhra Pradesh2Himachal Pradesh1ASHOK BHAN DALVEER BHANDARI1D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1K.S. RADHAKRISHNAN A.K. SIKRI1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 80I83Section 143(3)61Addition to Income55Section 153A50Deduction36Section 6832Disallowance31Section 153D25Section 26324Section 250

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

Showing 1–20 of 90 · Page 1 of 5

23
Section 8023
Reopening of Assessment14

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century 2

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

gains from certain industrial undertakings other than infrastructure development undertakings in computing the total income of an assessee an amount equal to such percentage and for such number of assessment years as specified in the section. A perusal of legislative history of section 80IB(9) of the Act shows that the Finance Act,1999 restructured old section 80IA into

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

gains from certain industrial undertakings other than infrastructure development undertakings in computing the total income of an assessee an amount equal to such percentage and for such number of assessment years as specified in the section. A perusal of legislative history of section 80IB(9) of the Act shows that the Finance Act,1999 restructured old section 80IA into

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

gains from certain industrial undertakings other than infrastructure development undertakings in computing the total income of an assessee an amount equal to such percentage and for such number of assessment years as specified in the section. A perusal of legislative history of section 80IB(9) of the Act shows that the Finance Act,1999 restructured old section 80IA into

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

gains from certain industrial undertakings other than infrastructure development undertakings in computing the total income of an assessee an amount equal to such percentage and for such number of assessment years as specified in the section. A perusal of legislative history of section 80IB(9) of the Act shows that the Finance Act,1999 restructured old section 80IA into