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

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

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.:

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

Bench: Us:

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. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD

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

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

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. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD

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

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

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

REEMA AGARWAL,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, appeal of the Assessee is allowed

111A of the Income\nTax Act, 1961.\n9. The Id CIT(A) ought to have appreciated the fact that the AO has\nnot doubted the purchase of shares in D-MAT Form agency, hence\nsale cannot be bogus.\n10. The Id CIT(A) ought to have appreciated the fact that the sale\ntransaction between the appellant and the other party