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2 results for “capital gains”+ Section 50Cclear

Sorted by relevance

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Key Topics

Section 143(1)8Section 1473Section 143(1)(a)2Section 50C2Addition to Income2

DEVENDER KUMAR PRASHAR,DELHI vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALURU

In the result, the appeal of the assessee is allowed

ITA 176/GTY/2024[2019-20]Status: DisposedITAT Guwahati25 Feb 2025AY 2019-20

Bench: The Ld. Cit(A) Also, The Assessee Could Not Succeed On The Basis Of The Following Findings:

Section 143(1)Section 143(1)(a)Section 250

capital gains at a higher quantum under Section 50C of the Act through proceedings like under Section 147 etc, the assessee

SHREE PRAKSH SINGH,GURGAON vs. INCOME TAX OFFICER, WARD-1, DIGBOI

In the result, the appeal of the assessee is allowed

ITA 14/GTY/2019[2012-13]Status: DisposedITAT Guwahati
09 Oct 2020
AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.14/Gau/2019 ("नधा"रणवष" / Assessment Year:2012-13)

For Appellant: Shri S. P. Bhati, A.RFor Respondent: Shri Amitava Sen, JCIT, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 50CSection 50C(1)

section 50C of the Income Tax Act, 1961 while computing capital gain arising from transfer of such a property as the transfer