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416 results for “capital gains”+ Section 45(2)clear

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Addition to Income72 Section 143(3)63 Section 6846 Section 14736 Capital Gains36 Section 50C32 Deduction30 Section 153A27 Section 10A27

KYORI INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 451/HYD/2020[2015-16]Status: DisposedITAT Hyderabad24 Jan 2022AY 2015-16

Bench: S/Shri A .Mohan Alankamony & Chandra Mohan Gargassessment Year : 2015-16 M/S. Kyori Infrastructure Pvt Vs. Dcit, Circle-2(1), Ltd., C/O. P Murali & Co., Ca, Hyderabad 6-3-655/2/3, Samajiguda, Hyderabad Pan/Gir No. (Appellant) .. ( Respondent) Assessee By : Shri P.Murali Mohan Rao, Ar Revenue By : Shri B.Bala Krishna Cit (Dr) Date Of Hearing : 13/10/ 2021 Date Of Pronouncement : 24/01/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order U/S.263 Of The Act Of The Pr. Cit-2, Hyderabad Dated 26.2.2020 For The Assessment Year 2015-16. 2. Facts Of The Case Are That The Assessee Company Is Engaged In The Business Of Construction & Infrastructure Activity. It Filed The Return Of Income For Assessment Year 2015-16 On 30.9.2015 Declaring Total Income At Rs.15,58,050/-. The Case Was Taken Up For Scrutiny & The Assessment Was Completed U/S.143(3) Of The Act On 27.12.2017 With The Assessed Income At Rs.15,58,050/-. P A G E 1 | 11 Assessment Year : 2015-16

For Appellant: Shri P.Murali Mohan Rao, ARFor Respondent: Shri B.Bala Krishna CIT (DR)

Section 143(3)Section 263Section 45(2)

capital asset to stock-in-trade during the preceding financial period. We find it beneficial to reproduce sub-section(2) of Section 45, which reads as follows: “Sub-section(2) of Section 45 - Notwithstanding anything contained in sub-section (1), the profits or gains

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KYORI INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

KYORI INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

ISHOO NARANG,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE-2(1), HYDERABAD

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

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

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

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

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

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

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

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

INCOME TAX OFFICER, WARD-2(1), HYDERABAD vs. NARASIMHA REDDY DUTHALA, HYDERABAD

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD vs. VERTEX PROJECTS LLP (FORMERLY M/S VERTEX PROJECTS LTD) , HYDERABAD

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

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

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

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

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

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

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

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