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2 results for “capital gains”+ Section 36(1)(xii)clear

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Key Topics

Section 54B6

IMRAN KHAN,BHOPAL vs. THE ITO2 (2), BHYOPAL

In the result the issue No

ITA 168/IND/2023[2013-14]Status: DisposedITAT Indore11 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Manish Boradimran Khan Ito 2(2) S/O Sh. Gulab Khan H. No.35 Bhopal Village-Inayatpura Kolar Board, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Ckqpk5708M Assessee By Shri Niranjan Purandar Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2023 Date Of Pronouncement 11.01.2024

Section 54B

XII vs. Kamal Wahal, reported in 2013 (30) taxmann.com 34 (Delhi). Paragraph Nos. 8, 9 and 10 of the aforesaid judgment read as under:- “8. This Court in the decision cited alone also noticed the judgment of the Madras High Court (supra) and agreed with the same, observing that though the Madras case was decided in relation to Section

INCME TAX OFFICER 2(1), BHOPAL, BHOPAL vs. SWARNA SUKH, BHOPAL

In the result appeal of the revenue is dismissed and \"impugned order” is upheld

ITA 691/IND/2024[2017-18]Status: DisposedITAT Indore
31 Jul 2025
AY 2017-18
Section 142(1)Section 143(2)Section 250Section 253

Capital Gain. It was further stated that the above gold jewellery at Rs.40,25,479/- was also declared in income declaration scheme Rules 2016 and tax paid was Rs.12,07,644/-. Copy of ROI and form under IDS Rules 2016 was too enclosed which are at pages 55 to 58 of paper book Vol.I. On page 56 of paper book