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11 results for “capital gains”+ Section 80G(5)(iv)clear

Sorted by relevance

Mumbai142Delhi71Bangalore65Kolkata40Pune27Ahmedabad24Chennai22Lucknow13Hyderabad11Chandigarh9Ranchi7Rajkot4Cochin4Amritsar4Nagpur4Agra3Indore3Jaipur3SC3Surat3Cuttack2Raipur1Dehradun1Telangana1Jodhpur1Jabalpur1

Key Topics

Section 143(3)18Section 80G10Addition to Income10Section 1487Deduction6Section 271(1)(c)5Section 143(1)5Capital Gains5Penalty5

VITP PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE8(1), HYDERABAD

ITA 573/HYD/2024[AY 2017-18]Status: DisposedITAT Hyderabad08 Oct 2025

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं / Ita Nos.573 & 574/Hyd/2024 (निर्धारण वर्ष/Assessment Year: 2017-18) Vitp Private Limited Vs. Dy. Cit Hyderabad Circle 8 (1) Pan:Aaccv2672G Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा / Assessee By: Advocates Percy Perdiwala & Mahima Goud राजस्व द्वारा / Revenue By:: Shri Shahnawaz-Ul-Rahman, Cit(Dr) सुनवाई की तारीख / Date Of Hearing: 23/09/2025 घोषणा की तारीख / Pronouncement: 08/10/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: These Two Appeals Are Filed By Vitp Private Limited (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Principal Commissioner Of Income Tax-2, Hyderabad, (“Ld.Pcit”), Dated 30/03/2024 For The A.Y.2017-18. As Both The Appeals Are Interrelated & Belongs To The Same, Both Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Brevity.

For Appellant: Advocates Percy Perdiwala andFor Respondent: : Shri Shahnawaz-ul-Rahman
Section 143(3)Section 144BSection 144C(3)Section 263Section 80Section 801A
Survey u/s 133A5
Section 10B4
Section 2634

iv) or, as the case may be, of clause (v) of section 47 are satisfied; or (b) by the amalgamating company to the amalgamated company in a scheme of amalgamation, and the amalgamated company is an Indian company, then, notwithstanding anything contained in clause (1), the actual cost of the block of assets in the case of the transferee-company

ADP PRIVATE LIMITED (31/10/2015),RANGA REDDY vs. DCIT, CIRCLE-1( 1), HYDERABAD

In the result, both the appeals are partly allowed for statistical purposes in above terms

ITA 227/HYD/2021[2016-17]Status: DisposedITAT Hyderabad03 Feb 2022AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri YVST Sai
Section 143(3)Section 92C

80G of the Act amounting to INR 10,43,860 and further erred in not granting an opportunity of being heard to the Appellant, to present its case on merits, before denial of such deduction. 22. On the facts and circumstance of the case and in law, the Ld. AO erred by granting credit of tax deducted at source

ADP PRIVATE LIMITED,RANGA REDDY vs. DCIT, CIRCLE-1( 1), HYDERABAD

In the result, both the appeals are partly allowed for statistical purposes in above terms

ITA 228/HYD/2021[2016-17]Status: DisposedITAT Hyderabad03 Feb 2022AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri YVST Sai
Section 143(3)Section 92C

80G of the Act amounting to INR 10,43,860 and further erred in not granting an opportunity of being heard to the Appellant, to present its case on merits, before denial of such deduction. 22. On the facts and circumstance of the case and in law, the Ld. AO erred by granting credit of tax deducted at source

INFOR (INDIA) PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE -2(1), HYDERABAD

Appeal is partly allowed in above terms

ITA 198/HYD/2021[2016-17]Status: DisposedITAT Hyderabad05 Oct 2021AY 2016-17

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Dr.Sunil Moti Lala, ARFor Respondent: Shri D.Srinivas, DR
Section 143(3)Section 92C(3)

80G of the Act amounting to Rs. 7,91,500 while computing assessed taxable income in the computation sheet forming part of the assessment order. 17. On the facts and in the circumstances of the case and in law, the Ld AO erred in not granting of credit of tax deducted at source ('TDS ') amounting

RAIN CEMENTS LIMITED, HYD,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 864/HYD/2017[2008-09]Status: DisposedITAT Hyderabad31 May 2023AY 2008-09

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2008-09 M/S. Rain Cements Ltd Vs. Dy. Commissioner Of (Formerly Known As Rain Income Tax, Circle 3 (1) Cii Carbon (India) Ltd Hyderabad Hyderabad Pan:Aabcr8858F (Appellant) (Respondent) Assessee By: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue By: Dr.Rajendra Kumar, Cit-Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 24.03.2017 Passed U/S 143(3) R.W.S. 144C(5) R.W.S. 260 Of The I.T. Act For The A.Y 2008-09. 2. This Appeal Was Earlier Decided By The Tribunal Vide Order Dated 18.10.2019. Subsequently Vide Ma No.15/Hyd/2020, Dated 23.3.2021, The Tribunal Recalled The Entire Order For Fresh Adjudication. Therefore, This Is A Recalled Matter.

For Appellant: Advocate Prathishta Singh &For Respondent: Dr.Rajendra Kumar, CIT-DR
Section 10BSection 115JSection 143(2)Section 143(3)Section 147Section 148Section 92C

IV, M/s: Rain CII Holdings Inc, a wholly owned subsidiary company of the assessee, acquired shares in M/s. Juniper Investment LLC, which in turn owned all the outstanding shares of CII Carbon LLC from M/s. Cadogan Holdings B.V. For this purpose, the assessee company borrowed USD 120.67 Million from Banks, and incurred finance charges' amounting to Rs.17

INVESCO(INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -2 (1), HYDERABAD

In the result, appeal of the Assessee is partly allowed for statistical purposes

ITA 111/HYD/2022[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, Sriram SeshadriFor Respondent: Shri B Bala Krishna, CIT-DR
Section 143(3)Section 144C(5)

80G of the Act in respect of eligible donations/ payments made by Appellant for the year under consideration based on the assessed Gross Total Income. 6.1. Without prejudice to Grounds 4 & 5 above, that on the facts and in the circumstances of the case and in law, Hon'ble DRP erred in holding that the donations/payments made by Appellant were

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. PARASURAMAN KARTHIK IYER , CHENNAI

In the result, appeals in ITA

ITA 30/HYD/2020[2009-10]Status: DisposedITAT Hyderabad30 Apr 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1796 To 1798/Hyd/2019 & Ita Nos.30 & 31/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2008-09 To 2010-11) Dy. Cit Vs. Shri Parasuraman Karthik Iyer, Chennai Circle 16(2) Pan:Aftpk1261M Hyderabad (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca सुनवाई की तारीख/Date Of Hearing: 06/02/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/Order Per Vijay Pal Raothese 5 Appeals Filed By The Department Are Directed Against The Separate Orders Of The Learned Cit (A)-4, Hyderabad, Out Of Which 3 Appeals Are Arising From The Orders Passed U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961 For The A.Y 2008-09 To 2010-11 & 2 Appeals Are Arising From The Penalty Order Passed U/S 271(1)(C) Of The Act, For The A.Ys 2009-10 & 2010-11 Respectively. In The Quantum Appeals, The Department Has Raised

For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 80G

gains and other sources. The assessee filed his return of income for the A.Y 2008-09 on 29/09/2008 declaring total income of Rs.2,38,50,370/-. The return was initially processed u/s 143(1) of the Act and thereafter, the assessment was reopened by issuance of notice u/s 148 of the Act for the A.Y 2008-09 to assess

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. PARASURAMAN KARTHIK IYER, CHENNAI

In the result, appeals in ITA

ITA 1797/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Apr 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1796 To 1798/Hyd/2019 & Ita Nos.30 & 31/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2008-09 To 2010-11) Dy. Cit Vs. Shri Parasuraman Karthik Iyer, Chennai Circle 16(2) Pan:Aftpk1261M Hyderabad (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca सुनवाई की तारीख/Date Of Hearing: 06/02/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/Order Per Vijay Pal Raothese 5 Appeals Filed By The Department Are Directed Against The Separate Orders Of The Learned Cit (A)-4, Hyderabad, Out Of Which 3 Appeals Are Arising From The Orders Passed U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961 For The A.Y 2008-09 To 2010-11 & 2 Appeals Are Arising From The Penalty Order Passed U/S 271(1)(C) Of The Act, For The A.Ys 2009-10 & 2010-11 Respectively. In The Quantum Appeals, The Department Has Raised

For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 80G

gains and other sources. The assessee filed his return of income for the A.Y 2008-09 on 29/09/2008 declaring total income of Rs.2,38,50,370/-. The return was initially processed u/s 143(1) of the Act and thereafter, the assessment was reopened by issuance of notice u/s 148 of the Act for the A.Y 2008-09 to assess

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. PARASURAMAN KATHIK IYER , CHENNAI

In the result, appeals in ITA

ITA 1796/HYD/2019[2008-09]Status: DisposedITAT Hyderabad30 Apr 2025AY 2008-09

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1796 To 1798/Hyd/2019 & Ita Nos.30 & 31/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2008-09 To 2010-11) Dy. Cit Vs. Shri Parasuraman Karthik Iyer, Chennai Circle 16(2) Pan:Aftpk1261M Hyderabad (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca सुनवाई की तारीख/Date Of Hearing: 06/02/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/Order Per Vijay Pal Raothese 5 Appeals Filed By The Department Are Directed Against The Separate Orders Of The Learned Cit (A)-4, Hyderabad, Out Of Which 3 Appeals Are Arising From The Orders Passed U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961 For The A.Y 2008-09 To 2010-11 & 2 Appeals Are Arising From The Penalty Order Passed U/S 271(1)(C) Of The Act, For The A.Ys 2009-10 & 2010-11 Respectively. In The Quantum Appeals, The Department Has Raised

For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 80G

gains and other sources. The assessee filed his return of income for the A.Y 2008-09 on 29/09/2008 declaring total income of Rs.2,38,50,370/-. The return was initially processed u/s 143(1) of the Act and thereafter, the assessment was reopened by issuance of notice u/s 148 of the Act for the A.Y 2008-09 to assess

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. PARASURAMAN KARTHIK IYER, CHENNAI

In the result, appeals in ITA

ITA 31/HYD/2020[2010-11]Status: DisposedITAT Hyderabad30 Apr 2025AY 2010-11

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1796 To 1798/Hyd/2019 & Ita Nos.30 & 31/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2008-09 To 2010-11) Dy. Cit Vs. Shri Parasuraman Karthik Iyer, Chennai Circle 16(2) Pan:Aftpk1261M Hyderabad (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca सुनवाई की तारीख/Date Of Hearing: 06/02/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/Order Per Vijay Pal Raothese 5 Appeals Filed By The Department Are Directed Against The Separate Orders Of The Learned Cit (A)-4, Hyderabad, Out Of Which 3 Appeals Are Arising From The Orders Passed U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961 For The A.Y 2008-09 To 2010-11 & 2 Appeals Are Arising From The Penalty Order Passed U/S 271(1)(C) Of The Act, For The A.Ys 2009-10 & 2010-11 Respectively. In The Quantum Appeals, The Department Has Raised

For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 80G

gains and other sources. The assessee filed his return of income for the A.Y 2008-09 on 29/09/2008 declaring total income of Rs.2,38,50,370/-. The return was initially processed u/s 143(1) of the Act and thereafter, the assessment was reopened by issuance of notice u/s 148 of the Act for the A.Y 2008-09 to assess

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. PARASURAMAN KARTHIK IYER , CHENNAI

In the result, appeals in ITA

ITA 1798/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Apr 2025AY 2010-11

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1796 To 1798/Hyd/2019 & Ita Nos.30 & 31/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2008-09 To 2010-11) Dy. Cit Vs. Shri Parasuraman Karthik Iyer, Chennai Circle 16(2) Pan:Aftpk1261M Hyderabad (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca सुनवाई की तारीख/Date Of Hearing: 06/02/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/Order Per Vijay Pal Raothese 5 Appeals Filed By The Department Are Directed Against The Separate Orders Of The Learned Cit (A)-4, Hyderabad, Out Of Which 3 Appeals Are Arising From The Orders Passed U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961 For The A.Y 2008-09 To 2010-11 & 2 Appeals Are Arising From The Penalty Order Passed U/S 271(1)(C) Of The Act, For The A.Ys 2009-10 & 2010-11 Respectively. In The Quantum Appeals, The Department Has Raised

For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 80G

gains and other sources. The assessee filed his return of income for the A.Y 2008-09 on 29/09/2008 declaring total income of Rs.2,38,50,370/-. The return was initially processed u/s 143(1) of the Act and thereafter, the assessment was reopened by issuance of notice u/s 148 of the Act for the A.Y 2008-09 to assess