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229 results for “capital gains”+ Section 250(4)clear

Sorted by relevance

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Key Topics

Addition to Income76Section 143(3)62Section 50C56Section 14738Section 14835Section 54F30Deduction29Section 153A27Capital Gains27

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. JHANSI RANI BOPPANA, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 694/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

capital gain by applying provisions of Section 50C of the Act are dismissed as not pressed. 9. In the result, the appeal filed by the assessee is partly allowed. ITA Nos.638/Hyd/2022 for A.Y. 2019-20 (SARAT GOPAL BOPPANA) 10. The assessee has raised the following grounds of appeal : “1. The Ld. CIT(A) erred in partly allowing the appeal

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. KAVYA BOPPANA, HYDERABAD

Showing 1–20 of 229 · Page 1 of 12

...
Section 36(1)(vii)18
Disallowance18
Long Term Capital Gains17

In the result, the appeal filed by the Revenue is dismissed

ITA 696/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

capital gain by applying provisions of Section 50C of the Act are dismissed as not pressed. 9. In the result, the appeal filed by the assessee is partly allowed. ITA Nos.638/Hyd/2022 for A.Y. 2019-20 (SARAT GOPAL BOPPANA) 10. The assessee has raised the following grounds of appeal : “1. The Ld. CIT(A) erred in partly allowing the appeal

TARA CHAND BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 646/HYD/2022[2020-21]Status: DisposedITAT Hyderabad27 Jun 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

capital gain by applying provisions of Section 50C of the Act are dismissed as not pressed. 9. In the result, the appeal filed by the assessee is partly allowed. ITA Nos.638/Hyd/2022 for A.Y. 2019-20 (SARAT GOPAL BOPPANA) 10. The assessee has raised the following grounds of appeal : “1. The Ld. CIT(A) erred in partly allowing the appeal

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SARAT GOPAL BOPPANA, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 690/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

capital gain by applying provisions of Section 50C of the Act are dismissed as not pressed. 9. In the result, the appeal filed by the assessee is partly allowed. ITA Nos.638/Hyd/2022 for A.Y. 2019-20 (SARAT GOPAL BOPPANA) 10. The assessee has raised the following grounds of appeal : “1. The Ld. CIT(A) erred in partly allowing the appeal

SARAT GOPAL BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3),, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 637/HYD/2022[2018-19]Status: DisposedITAT Hyderabad27 Jun 2024AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

capital gain by applying provisions of Section 50C of the Act are dismissed as not pressed. 9. In the result, the appeal filed by the assessee is partly allowed. ITA Nos.638/Hyd/2022 for A.Y. 2019-20 (SARAT GOPAL BOPPANA) 10. The assessee has raised the following grounds of appeal : “1. The Ld. CIT(A) erred in partly allowing the appeal

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. TARA CHAND BOPPANA, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 692/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

capital gain by applying provisions of Section 50C of the Act are dismissed as not pressed. 9. In the result, the appeal filed by the assessee is partly allowed. ITA Nos.638/Hyd/2022 for A.Y. 2019-20 (SARAT GOPAL BOPPANA) 10. The assessee has raised the following grounds of appeal : “1. The Ld. CIT(A) erred in partly allowing the appeal

KAVYA BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 642/HYD/2022[2020-21]Status: DisposedITAT Hyderabad27 Jun 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

capital gain by applying provisions of Section 50C of the Act are dismissed as not pressed. 9. In the result, the appeal filed by the assessee is partly allowed. ITA Nos.638/Hyd/2022 for A.Y. 2019-20 (SARAT GOPAL BOPPANA) 10. The assessee has raised the following grounds of appeal : “1. The Ld. CIT(A) erred in partly allowing the appeal

SARAT GOPAL BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 638/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

capital gain by applying provisions of Section 50C of the Act are dismissed as not pressed. 9. In the result, the appeal filed by the assessee is partly allowed. ITA Nos.638/Hyd/2022 for A.Y. 2019-20 (SARAT GOPAL BOPPANA) 10. The assessee has raised the following grounds of appeal : “1. The Ld. CIT(A) erred in partly allowing the appeal

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

In the result, the appeal of Revenue in ITA

ITA 376/HYD/2023[2015-16]Status: HeardITAT Hyderabad05 Jan 2024AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Y V Bhanu NarayanFor Respondent: Ms. Sheetal Sarin, Sr. AR
Section 148Section 2(13)Section 54F

Section 2(13) of the Act. It has not been defined in the Income-tax Act. As far as the dictionary meaning of the word 'adventure' is concerned, it implies a pecuniary risk, a venture, a commercial enterprise. The word 'venture' in its turn is defined as a commercial activity in which there is a risk of loss as well

NADELLA MUNIKANNAIAH ,TIRUPATI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), TIRUPATI

In the result, the appeal filed by the assessee is dismissed

ITA 444/HYD/2019[2014-15]Status: DisposedITAT Hyderabad25 May 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 N.Dathri L/R Of Late Vs. Acit, Circle-1(1) Nadella Muni Kannaiah Tirupati C/O. Katrapati & Andhra Pradesh Associates 1-1-298/2/B/3, 1St Floor Ashok Nagar,Street No.1 Hyderabad-500 020

For Appellant: Shri K.A.Sai Prasad, CAFor Respondent: Shri K.P.R.R.Murthy, Sr.AR
Section 271(1)(C)Section 271(1)(c)

4 ITA 444/Hyd/2019 Total short term capital gains 37,20,328 However, the indexation benefit shall be made available to the appellant as per the law. The Assessing Officer is directed to recompute the capital gains as directed above and enhance the assessable income accordingly. 5.4 Penalty proceedings are initiated separately u/s.271(1)( c) read with explanation 1of the I.T.Act

MOHAMED JAMAL QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 451/HYD/2018[2009-10]Status: DisposedITAT Hyderabad15 Mar 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

4,81,00,000/- 2.5 From the above it can be seen that out of sale consideration of Rs.9.20 crores, the assessee and family members have received Rs.8.20 crores and Smt. Jayasree and Sri Vishnu Vardhan together received Rs. 1 crore. In response to notice u/s.133(6) of the Act, Smt. Jayasree and Sri Vishnu Vardhan confirmed that from

MOHMOODA BEGUM,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 456/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

4,81,00,000/- 2.5 From the above it can be seen that out of sale consideration of Rs.9.20 crores, the assessee and family members have received Rs.8.20 crores and Smt. Jayasree and Sri Vishnu Vardhan together received Rs. 1 crore. In response to notice u/s.133(6) of the Act, Smt. Jayasree and Sri Vishnu Vardhan confirmed that from

MOHAMMED ABBAS,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 455/HYD/2018[2009-10]Status: DisposedITAT Hyderabad15 Mar 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

4,81,00,000/- 2.5 From the above it can be seen that out of sale consideration of Rs.9.20 crores, the assessee and family members have received Rs.8.20 crores and Smt. Jayasree and Sri Vishnu Vardhan together received Rs. 1 crore. In response to notice u/s.133(6) of the Act, Smt. Jayasree and Sri Vishnu Vardhan confirmed that from

MOHAMMED SAYEED QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 453/HYD/2018[2009/10]Status: DisposedITAT Hyderabad15 Mar 2019

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

4,81,00,000/- 2.5 From the above it can be seen that out of sale consideration of Rs.9.20 crores, the assessee and family members have received Rs.8.20 crores and Smt. Jayasree and Sri Vishnu Vardhan together received Rs. 1 crore. In response to notice u/s.133(6) of the Act, Smt. Jayasree and Sri Vishnu Vardhan confirmed that from

MOHAMMED ABBAS,RANGA REDDY vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 454/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

4,81,00,000/- 2.5 From the above it can be seen that out of sale consideration of Rs.9.20 crores, the assessee and family members have received Rs.8.20 crores and Smt. Jayasree and Sri Vishnu Vardhan together received Rs. 1 crore. In response to notice u/s.133(6) of the Act, Smt. Jayasree and Sri Vishnu Vardhan confirmed that from

MOHMOODA BEGUM,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 457/HYD/2018[2009-10]Status: DisposedITAT Hyderabad15 Mar 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

4,81,00,000/- 2.5 From the above it can be seen that out of sale consideration of Rs.9.20 crores, the assessee and family members have received Rs.8.20 crores and Smt. Jayasree and Sri Vishnu Vardhan together received Rs. 1 crore. In response to notice u/s.133(6) of the Act, Smt. Jayasree and Sri Vishnu Vardhan confirmed that from

MOHAMMED GHANI QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 448/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

4,81,00,000/- 2.5 From the above it can be seen that out of sale consideration of Rs.9.20 crores, the assessee and family members have received Rs.8.20 crores and Smt. Jayasree and Sri Vishnu Vardhan together received Rs. 1 crore. In response to notice u/s.133(6) of the Act, Smt. Jayasree and Sri Vishnu Vardhan confirmed that from

MOHAMMED JAML QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 450/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

4,81,00,000/- 2.5 From the above it can be seen that out of sale consideration of Rs.9.20 crores, the assessee and family members have received Rs.8.20 crores and Smt. Jayasree and Sri Vishnu Vardhan together received Rs. 1 crore. In response to notice u/s.133(6) of the Act, Smt. Jayasree and Sri Vishnu Vardhan confirmed that from

MOHAMMED SAYEED QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 452/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

4,81,00,000/- 2.5 From the above it can be seen that out of sale consideration of Rs.9.20 crores, the assessee and family members have received Rs.8.20 crores and Smt. Jayasree and Sri Vishnu Vardhan together received Rs. 1 crore. In response to notice u/s.133(6) of the Act, Smt. Jayasree and Sri Vishnu Vardhan confirmed that from

MOHAMED GHANI QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 449/HYD/2018[2009-10]Status: DisposedITAT Hyderabad15 Mar 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

4,81,00,000/- 2.5 From the above it can be seen that out of sale consideration of Rs.9.20 crores, the assessee and family members have received Rs.8.20 crores and Smt. Jayasree and Sri Vishnu Vardhan together received Rs. 1 crore. In response to notice u/s.133(6) of the Act, Smt. Jayasree and Sri Vishnu Vardhan confirmed that from