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43 results for “capital gains”+ Section 56(2)clear

Sorted by relevance

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Key Topics

Addition to Income26Section 8023Disallowance19Section 143(3)17Deduction17Section 25015Section 14812Section 1476Section 44A5Depreciation

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

Showing 1–20 of 43 · Page 1 of 3

5
Section 143(2)4
Section 153C4

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

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

56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh Refinery Limited Ground No.(4) for the Assessment Year

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

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

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

56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh Refinery Limited Ground No.(4) for the Assessment Year

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

56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh Refinery Limited Ground No.(4) for the Assessment Year

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

56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh Refinery Limited Ground No.(4) for the Assessment Year