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103 results for “capital gains”+ Section 8clear

Sorted by relevance

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Key Topics

Section 80I82Section 143(3)67Addition to Income57Section 153A50Deduction39Section 6834Section 14833Section 14732Disallowance32Section 80

INDER CHAND SAND,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

In the result, both the appeals filed by the assessees in ITA

ITA 49/GTY/2020[2015-16]Status: DisposedITAT Guwahati23 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 68

capital gain entries were taken in large numbers by the beneficiaries, issued notices under section 148 of the Act, which were duly served upon the assessees and reassessment proceeding was carried out. During the course of assessment proceedings, ld. Assessing Officer found that the assessee has shown exempt income under section 10(38) of the Act at Rs.2

SAROJ DEVI SAND,SILCHAR vs. INCOEM TAX OFFICER, WARD-3, SILCHAR

In the result, both the appeals filed by the assessees in ITA

ITA 51/GTY/2020[2015-16]Status: Disposed

Showing 1–20 of 103 · Page 1 of 6

31
Section 26327
Reopening of Assessment16
ITAT Guwahati
23 Dec 2022
AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 68

capital gain entries were taken in large numbers by the beneficiaries, issued notices under section 148 of the Act, which were duly served upon the assessees and reassessment proceeding was carried out. During the course of assessment proceedings, ld. Assessing Officer found that the assessee has shown exempt income under section 10(38) of the Act at Rs.2

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA vs. M/S. BROOKE BOND INDIA LIMITED, MUMBAI

In the result, appeal of the revenue and the cross-objection of the assessee are dismissed

ITA 99/GTY/2000[1993-94]Status: DisposedITAT Guwahati20 Dec 2022AY 1993-94

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble]

For Appellant: Smt. Harshita Jain on behalf of NituFor Respondent: Shri N.T. Sherpa, JCIT, D/R
Section 143(3)Section 250Section 80G

capital of Brooke Bond India Limited. The said approval was obtained by form no. 21 dated 31" May, 1993 under the Companies Act (copy enclosed Annexure -4). The Scheme of amalgamation therefore became effective only on and from 1" June, 1993. In the assessment order passed for the year under appeal the Assessing Officer has added back an aggregate

INCOME TAX OFFICER, WARD-DIMAPUR, DIMAPUR vs. M/S. PARSURAM SANWARMAL AGARWALLA & SONS, DIMAPUR

In the result, all the appeals of revenue are dismissed

ITA 143/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

Section 2(29B) of the Act defines long term capital gains as under: 8 Ankit Agarwalla, AY 2011-12 "2(29B). 'long

INCOME TAX OFFICERM WARD-DIMAPUR, DIMAPUR vs. SHRI BHAMA AGARWALLA, DIMAPUR

In the result, all the appeals of revenue are dismissed

ITA 142/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

Section 2(29B) of the Act defines long term capital gains as under: 8 Ankit Agarwalla, AY 2011-12 "2(29B). 'long

INCOME TAX OFFICER, WARD-DIMAPUR, DIMAPUR vs. SHRI ANKIT AGARWALLA, DIMAPUR

In the result, all the appeals of revenue are dismissed

ITA 140/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

Section 2(29B) of the Act defines long term capital gains as under: 8 Ankit Agarwalla, AY 2011-12 "2(29B). 'long

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-DIMAPUR, DIMAPUR vs. SHRI SANWARMALL AGARWALLA, DIMAPUR

In the result, all the appeals of revenue are dismissed

ITA 141/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

Section 2(29B) of the Act defines long term capital gains as under: 8 Ankit Agarwalla, AY 2011-12 "2(29B). 'long

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. 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

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. 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

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. 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. 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 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

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

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. 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