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4 results for “capital gains”+ Section 54Dclear

Sorted by relevance

Chandigarh52 Mumbai41 Delhi40 Bangalore22 Jaipur12 Kolkata9 Pune9 Chennai9 Karnataka8 Ahmedabad7 Agra6 Indore6 SC5 Rajkot4 Hyderabad4 Telangana3 Visakhapatnam2 Jodhpur2 Patna1 Raipur1 Cuttack1 Calcutta1 Surat1 Amritsar1 A.K. SIKRI N.V. RAMANA1

Key Topics

Section 54E10 Capital Gains4 Section 54B3 Deduction3 Section 143(2)2 Section 2(47)2 Section 271(1)(c)2 Addition to Income2

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)

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 548, 54D

ITO, WARD-4(2), HYDERABAD, HYDERABAD vs. SUBRAHMANYAM KOTIKALAPUDI, HYDERABAD, HYDERABAD

In the result, appeal of the revenue is dismissed

ITA 269/HYD/2017[2013-14]Status: DisposedITAT Hyderabad20 Jul 2018AY 2013-14

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14 Income-Tax Officer, Vs. Subrahmanyam Kotikalapudi, Ward – 4(2), Hyderabad. Hyderabad.

For Appellant: Smt Geetinder MannFor Respondent: Smt. Komali Krishna

Section 139(1)Section 143(2)Section 54Section 54BSection 54E

54D, 54G and 54GA. Against the notice u/s 143(2) issued by the AO, the AR of the assessee filed the required information. 2.1 The AO observed that the assessee claimed deduction u/s 54EC to the extent of Rs. 1,00,00,000/- for one sale transaction i.e. sale property at Plot

MOHA NARENDRA GANDHI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-12(5), HYDERABAD

In the result, assessee’s appeal is partly allowed

ITA 1156/HYD/2019[2015-16]Status: DisposedITAT Hyderabad11 Jun 2020AY 2015-16

Bench: Smt. P. Madhavi Deviassessment Year: 2015-16

For Appellant: Sri A SrinivasFor Respondent: Sri Sandeep Kumar Mehta, DR

Section 271(1)(c)Section 49Section 54BSection 54ESection 55(2)

54D, 54G and 54GA”. The AO observed that the assessee had received 2000 shares as gift from her father which she has sold during the year and has earned capital gain therefrom but has claimed part of the capital gain as exempt u/s 54EC and the balance of capital gain has been deposited into the capital gain a/c. The assessee

SHIVA PRASAD PENUMATSA,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

ITA 308/HYD/2018[2014-15]Status: DisposedITAT Hyderabad13 Mar 2019AY 2014-15

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

For Appellant: Shri A.V. Raghuram, ARFor Respondent: Shri Nilanjan Dey, DR

Section 142(1)Section 143(1)Section 143(2)Section 2(47)Section 54B

54D, 54G, 54GA and 54F (as quoted in CASS reasons) etc. In response to the notices, the AR of the assessee appeared from time to time and submitted the information/clarification called for. The assessee’s submissions/ clarifications were verified by the Assessing Officer and accordingly, a show cause notice was issued to the assessee