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2 results for “capital gains”+ Section 35Dclear

Sorted by relevance

Mumbai55Raipur17Chennai15Delhi12Ahmedabad12Cochin7Bangalore3Hyderabad2Jaipur2Cuttack2

Key Topics

Section 143(3)4Section 2634Section 1483Section 143(2)2

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeal filed by the assessee is partly allowed

ITA 1480/HYD/2025[2011-12]Status: DisposedITAT Hyderabad27 Mar 2026AY 2011-12
Section 139Section 143(2)Section 143(3)Section 147Section 148Section 149Section 250

gain on account of foreign exchange fluctuation of Rs.15,46,428 as income from other sources; (ii) to disallow gratuity of Rs.1,32,95,577; and (iii) to disallow expenditure amounting to Rs.2,69,26,757 relatable to issue of foreign currency convertible bonds. Aggrieved by the order of the Ld. CIT under section

SLR INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

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

ITA 544/HYD/2024[2018-19]Status: DisposedITAT Hyderabad17 Oct 2025AY 2018-19
Section 142(1)Section 143Section 143(3)Section 194CSection 263

35D of the Act for Rs.24.93 lakhs and adjustment towards grant income disclosed in the books allowable under the Act for Rs.11.16 crores. Going by the explanation furnished by the assessee, in light of relevant financial statements, we find that the Ld.PCIT himself misread the financial statements and claimed that the assessee has claimed excessive amortization of Rs.85.35 crores instead