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5 results for “capital gains”+ Section 111Aclear

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Key Topics

Section 2637Section 111A6Section 143(3)5Section 151A4Section 1474Section 10(38)4Addition to Income4Section 144B2Section 1482Capital Gains

PREETI GUPTA, HYDERABAD vs. DCIT., CIRCLE - 9(1), I.T. TOWERS, HYDERABAD.

In the result, the appeal of the assessee in ITA No

ITA 1175/HYD/2025[2014-15]Status: DisposedITAT Hyderabad17 Apr 2026AY 2014-15

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1174 & 1175/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Smt. Preeti Gupta Vs. Dy. Cit Hyderabad Circle 9(1) Pan: Abmpm7172Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Madhukar Aves, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/04/2026 घोषणा की तारीख/Pronouncement: 17/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri Madhukar Aves, Sr. AR
Section 111ASection 144BSection 147Section 148Section 151ASection 69A

capital gain of Rs.10,43,677/- under section 111A of the Income Tax Act, 1961 (“the Act”). Subsequently, 4 based

2
Short Term Capital Gains2
Penny Stock2

PREETI GUPTA,HYDERABAD vs. DCIT., CIRCLE - 9(1), I.T. TOWERS, HYDERABAD.

In the result, the appeal of the assessee in ITA No

ITA 1174/HYD/2025[2013-14]Status: DisposedITAT Hyderabad17 Apr 2026AY 2013-14

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1174 & 1175/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Smt. Preeti Gupta Vs. Dy. Cit Hyderabad Circle 9(1) Pan: Abmpm7172Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Madhukar Aves, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/04/2026 घोषणा की तारीख/Pronouncement: 17/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri Madhukar Aves, Sr. AR
Section 111ASection 144BSection 147Section 148Section 151ASection 69A

capital gain of Rs.10,43,677/- under section 111A of the Income Tax Act, 1961 (“the Act”). Subsequently, 4 based

PENNAR INDUSTRIES LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1),, HYDERABAD

In the result, the appeal filed by the assessee company is partly allowed/partly allowed for statistical purposes

ITA 832/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21

Bench: Us:

Section 143(3)Section 263

capital gains under Section 111A of the Act. Thereafter, the AO framed the assessment vide his order passed under Section

TARUN KUMAR GOYAL (HUF) ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD

In the result, both the appeals filed by the assessee are allowed

ITA 455/HYD/2020[2014-15]Status: DisposedITAT Hyderabad28 Jan 2025AY 2014-15

Bench: Shri Manjunatha. G & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Mrs. M. Narmada, CIT-DR
Section 10(38)Section 111ASection 143(3)

Gain (LTCG) on shares”. 3. It could be seen from the record that the assessee claimed an exemption under section 10(38) of the Act for the LTCG earned from selling shares of M/s. Kailash Auto Finance Limited (KAFL), a listed company. The total sale amount for the KAFL shares was 38,10,750/-, and the assessee

TARUN KUMAR GOYAL (HUF),HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD

In the result, both the appeals filed by the assessee are allowed

ITA 2093/HYD/2017[2014-15]Status: DisposedITAT Hyderabad28 Jan 2025AY 2014-15

Bench: Shri Manjunatha. G & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Mrs. M. Narmada, CIT-DR
Section 10(38)Section 111ASection 143(3)

Gain (LTCG) on shares”. 3. It could be seen from the record that the assessee claimed an exemption under section 10(38) of the Act for the LTCG earned from selling shares of M/s. Kailash Auto Finance Limited (KAFL), a listed company. The total sale amount for the KAFL shares was 38,10,750/-, and the assessee