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6 results for “capital gains”+ Section 50B(1)clear

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Mumbai98 Delhi32 Chennai23 Raipur18 Kolkata16 Bangalore14 Hyderabad6 Amritsar5 Ahmedabad5 Cochin4 Karnataka4 Telangana3 Pune3 Nagpur2 SC2 Indore2 Visakhapatnam1 Calcutta1 Surat1 A.K. SIKRI N.V. RAMANA1

Key Topics

Section 50B12 Section 54E9 Section 143(3)5 Capital Gains5 Section 41(1)3 Section 2632 Section 22 Section 115J2 Section 50C(1)2 Deduction

NETMATRIX CROP CARE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

ITA 599/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad04 Jul 2025AY 2020-2021

Bench: Us:

For Appellant: Shri Jaydeep, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 143(1)(a)Section 143(3)Section 263Section 50BSection 54E

Section 50B: Special provision for computation of capital gains in case of slump sale. 50B. (1) Any profits or gains

JASPER AUTO SERVICES PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD

2

In the result, appeal of the assessee is partly allowed for statistical purposes, in above terms

ITA 705/HYD/2020[2014-15]Status: DisposedITAT Hyderabad28 Oct 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2014-15 Jasper Auto Services Pvt. Vs. Dy. Commissioner Of Ltd., Hyderabad. Income-Tax, Circle – 2(1), Hyderabad. Pan – Aaccb 0196P (Appellant) (Respondent)

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Smt. N. Swapna

Section 115JSection 143(3)Section 2Section 50BSection 5O

capital gain is to be computed in such circumstances, which was provided for the first time by section 50B with effect from 1

NAVABHARAT ENTERPRISES LTD., HYD,HYDERABAD vs. DCIT, CIRCLE 16(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee-company is treated as allowed

ITA 874/HYD/2016[2005-06]Status: DisposedITAT Hyderabad10 Jan 2018AY 2005-06

Bench: Shri D. Manmohan & Shri S. Rifaur Rahman

For Appellant: Shri N. VenkataramFor Respondent: Smt. Dr. Divya K.J - DR

Section 147Section 41(1)Section 50(1)Section 50BSection 51B

section 50B of the Act to compute the capital gains. 9. On an appeal filed by the assessee on both the issues, Ld. CIT(A) affirmed the action of the A.O. It may be noted that the case of the assessee was that it has not provided any interest in the books and it has never claimed any expenditure

NHANCE ENGINEERING SOLUTIONS PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 1522/HYD/2018[2013-14]Status: DisposedITAT Hyderabad20 Feb 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14 Nhance Engineering Vs. Dy. Commissioner Of Solutions Pvt. Ltd., Income-Tax, Hyderabad. Circle – 16(1), Hyderabad. Pan – Aabcn9474D Appellant Respondent Assessee By: Shri N. Venkateswara Rao Revenue By: Shri Phani Raju Date Of Hearing: 07/02/2019 Date Of Pronouncement: 20/02/2019 O R D E R Per S. Rifaur Rahman, Am:

For Appellant: Shri N. Venkateswara RaoFor Respondent: Shri Phani Raju

Section 115JSection 143(2)Section 143(3)Section 274Section 50BSection 50B(3)

1. Alleging that the capital gains on Slump sale not do not qualify under section 50B of the Income Tax Act, 1961 since

DEPUTY COMMISSIONER OF INCOME TAX ,(INTERNATIONAL TAXATION )-2, HYDERABAD vs. ARUDRA VELLANKI , HYDERABAD

Appeals are dismissed in above terms

ITA 516/HYD/2021[2012-13]Status: DisposedITAT Hyderabad08 Apr 2022AY 2012-13

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Sunil Goutam, (D.R.)For Respondent: Shri M.V. Joshi, C.A. for D.Shshank, Adv

Section 50BSection 50C(1)Section 50D

gain in the hands of the assessee.” 4. Mr. Goutam invited our attention to the CIT(A)’s detailed discussion under challenge as follows : ITA Nos.516 & 517/Hyd/2021 ITA Nos.516 & 517/Hyd/2021 Mr. Goutam vehemently argued during the course of hearing that the CIT(A) has erred in law and on facts in directing the Assessing Officer

DEPUTY COMMISSIONER OF INCOME TAX ,(INTERNATIONAL TAXATION )-2, HYDERABAD vs. PADMAVATHI VELLANKI , HYDERABAD

Appeals are dismissed in above terms

ITA 517/HYD/2021[2012-13]Status: DisposedITAT Hyderabad08 Apr 2022AY 2012-13

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Sunil Goutam, (D.R.)For Respondent: Shri M.V. Joshi, C.A. for D.Shshank, Adv

Section 50BSection 50C(1)Section 50D

gain in the hands of the assessee.” 4. Mr. Goutam invited our attention to the CIT(A)’s detailed discussion under challenge as follows : ITA Nos.516 & 517/Hyd/2021 ITA Nos.516 & 517/Hyd/2021 Mr. Goutam vehemently argued during the course of hearing that the CIT(A) has erred in law and on facts in directing the Assessing Officer