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Section 153C96 Section 143(3)95 Addition to Income75 Section 13252 Disallowance43 Section 54F39 Section 153A39 Section 14738 Section 143(2)32

DCIT, CENTRAL CIRCLE-2(4), HYDERABAD, HYDERABAD vs. LAXMI GARDENS, HYDERABAD, HYDERABAD

In the result, the appeal of Revenue is dismissed

ITA 833/HYD/2017[2006-07]Status: DisposedITAT Hyderabad14 Mar 2023AY 2006-07

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri A. SrinivasFor Respondent: Sri K.E Sunil Babu

Section 132Section 153CSection 45Section 45(4)

Capital Gains. 2. On the facts and in the circumstances of the case, the CIT (A) erred in deleting the addition of Rs.13,76,41,296/- on account of LTCG, without appreciating the fact that as per section 45(4) of the Act, the LTCG arises in the hands of AOP on dissolution of AOP. 2 Agarwal Industries Pvt.Ltd

Showing 1–20 of 252 · Page 1 of 13

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DCIT, CENTRAL CIRCLE-2(4), HYDERABAD, HYDERABAD vs. LAXMI GARDENS, HYDERABAD, HYDERABAD

DCIT, CENTRAL CIRCLE-2(4), HYDERABAD, HYDERABAD vs. LAXMI GARDENS, HYDERABAD, HYDERABAD

INCOME TAX OFFICER, WARD-1, CHITTOOR vs. G VIJAYASIMHA REDDY, BENGALURU

ACIT, CENTRAL CIRCLE-2(4), HYDERABAD vs. RAMESH BABU NIMMATOORI, HYDERABAD

ACIT, CENTRAL CIRCLE-2(4), HYDERABAD vs. RAJA BABU NIMMATURI, HYDERABAD

YASHODA NIMMATURI,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(4), HYDERABAD

RAMESH BABU NIMMATOORI,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(4), HYDERABAD

SULOCHANA NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

MANJUSHA NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

YASHODA NIMMATURI,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(4), HYDERABAD

SULOCHANA NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

YASHODA NIMMATURI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

RAJA BABU NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4) , HYDERABAD

RAJA BABU NIMMATOORI,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-2(4), HYDERABAD

ANUDEEP NIMMATOORI,HYDERABAD vs. ACIT CENTRAL CIRCLE-2(4), HYDERABAD

RAJA BABU NIMMATOORI,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(4), HYDERABAD

ANUDEEP NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

RAJA BABU NIMMATOORI,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(4), HYDERABAD

ANUDEEP NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

RAMESH BABU NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

ISHOO NARANG,HYDERABAD vs. DCIT CIRCLE -2(1), HYDERABAD