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326 results for “capital gains”+ Short Term Capital Gainsclear

Sorted by relevance

Mumbai5,674Delhi3,574Chennai1,431Bangalore1,354Kolkata1,298Ahmedabad1,188Jaipur785Hyderabad680Pune498Surat424Indore326Karnataka285Chandigarh281Raipur255Visakhapatnam199Rajkot160Nagpur154Cochin153Agra126Calcutta85Cuttack81Amritsar80Lucknow78Guwahati75Panaji68SC63Telangana63Ranchi61Dehradun54Jabalpur39Jodhpur34Patna25Kerala19Allahabad11Punjab & Haryana8Varanasi8Rajasthan6Orissa3Andhra Pradesh2K.S. RADHAKRISHNAN A.K. SIKRI1ASHOK BHAN DALVEER BHANDARI1Himachal Pradesh1Gauhati1A.K. SIKRI ROHINTON FALI NARIMAN1D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 143(3)81Addition to Income70Section 26343Section 143(2)35Disallowance33Section 6828Section 153A24Section 14719Section 271(1)(c)18

SADHU RAM BALANI,INDORE vs. ITO-5(1), INDORE, INDORE

ITA 470/IND/2023[2014-15]Status: HeardITAT Indore24 Sept 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisadhu Ram Balani Ito-5(1) Flat No.B-503, Moti Mahal Indore Apartment 28-A, Sector-C Vs. Scheme No.71, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Abspb5367L Assessee By Shri S.N. Agrawal, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 24.09.2024

Section 10(38)Section 132Section 133A

Term Capital Gain, bogus Short Term Capital Gains and bogus Short Term Capital Loss/bogus business

DCIT-1(1), BHOPAL vs. SHRI PRAKASH BHOJWANI, BHOPAL

Appeal is dismissed

ITA 172/IND/2019[2010-11]Status: DisposedITAT Indore

Showing 1–20 of 326 · Page 1 of 17

...
Long Term Capital Gains17
Exemption17
Section 50C16
02 Jan 2024
AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2010-11 Dy. Cit, Shri Prakash Bhojwani, 1(1), H.No. 7, Parika Phase-I, Bhopal Walmi Road, बनाम/ Chuna Bhatti, Vs. Bhopal (Revenue / Respondent) (Assessee / Appellant) Pan: Abvpb 8825 E Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing 02.11.2023 Date Of Pronouncement 02.01.2024

Section 111ASection 111USection 143(3)Section 147Section 148Section 28

short term capital gain. Therefore, the AO’s action in treating the entire short term capital of Rs. 57,28,867/- as business

SMT VIJAYA NYATI, DHAR vs. ITO, DHAR

In the result appeals of the assessee(s) namely Kumari

ITA 703/IND/2018[14-15]Status: DisposedITAT Indore25 May 2021

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

Term Capital Gain ( In short ‘LTCG) arising from sale of equity shares of M/s Sunrise Asian Limited listed

SARITA BAGDI ,INDORE vs. THE ITO WARD-4(1), INDORE

In the result appeal of the assessee is allowed

ITA 6/IND/2019[2011-12]Status: DisposedITAT Indore25 May 2021AY 2011-12

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2011-12

Section 10(38)Section 131Section 143(3)

short term capital gain of Rs.2,78,413/ - and long term capital gain of Rs.3,41,683/-. During

KUMARI AYUSHI NYATI,INDORE vs. ITO-5(5), INDORE

In the result appeals of the assessee(s) namely Kumari

ITA 203/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

Term Capital Gain ( In short ‘LTCG) arising from sale of equity shares of M/s Sunrise Asian Limited listed

MANISH KUMAR RADHESHYAM NYATI ,DHAR vs. ITO, DHAR

In the result appeals of the assessee(s) namely Kumari

ITA 705/IND/2018[14-15]Status: DisposedITAT Indore25 May 2021

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

Term Capital Gain ( In short ‘LTCG) arising from sale of equity shares of M/s Sunrise Asian Limited listed

VIJAY RADHESHYAM NYATI HUF,DHAR vs. ITO, DHAR

In the result appeals of the assessee(s) namely Kumari

ITA 704/IND/2018[14-15]Status: DisposedITAT Indore25 May 2021

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

Term Capital Gain ( In short ‘LTCG) arising from sale of equity shares of M/s Sunrise Asian Limited listed

SMT. MAMTA NYATI DHAMNOD DISTT. DHAR,DHAMNOD vs. ITO DHAR, DHAR

In the result appeals of the assessee(s) namely Kumari

ITA 488/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

Term Capital Gain ( In short ‘LTCG) arising from sale of equity shares of M/s Sunrise Asian Limited listed

PRITESH JAIN HUF,INDORE vs. ITO 4 (2), INDORE

In the result Ground No.2 of the assessee’s

ITA 293/IND/2020[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

Term Capital Gain (In Short ‘LTCG) u/s 10(38) of the Act arising from sale of equity shares

SHRI NILESH JAIN HUF,INDORE vs. ITO 4(2), INDORE

In the result Ground No.2 of the assessee’s

ITA 294/IND/2020[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

Term Capital Gain (In Short ‘LTCG) u/s 10(38) of the Act arising from sale of equity shares

THE ACIT, CIRCLE 2(1), INDORE vs. DR. SHRI RAJEEV CHAUDHARY, INDORE

In the result, the appeal of the revenue is allowed and cross objection of the assessee is partly allowed

ITA 293/IND/2012[2008-09]Status: DisposedITAT Indore10 Jan 2019AY 2008-09

Bench: Hon'Ble I Kul Bharat & Hon'Ble Manish Boradassessment Year 2008-09 Pan : Abkpc5729K Assistant Commissioner Of V/S Dr.Rajeev Choudhary Income Tax, 1, Shiv Vilas Palace Circle-2(1), Indore Indore

Section 147Section 14A

term Capital Gain at Rs.35,22,054/- and Short Term Capital Gain at Rs.1,18,57,282/-. Ld. Assessing

SMT. ANNAPURNA MAHESHWARI,INDORE vs. THE ACIT, 4(1), INDORE

In the result I.T.A.No.315/Ind/2012& I

ITA 315/IND/2012[2008-09]Status: DisposedITAT Indore30 Oct 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

Section 10(38)Section 143(3)Section 68

short term capital gain both the lower authorities erred in treating the Short Term Capital Gain

SMT. ANNAPURNA MAHESHWARI,INDORE vs. THE ITO-4(1), INDORE

In the result I.T.A.No.315/Ind/2012& I

ITA 252/IND/2016[2010-11]Status: DisposedITAT Indore30 Oct 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 10(38)Section 143(3)Section 68

short term capital gain both the lower authorities erred in treating the Short Term Capital Gain

SHRI PRADEEP MAHESHWARI HUF,INDORE vs. THE ACIT 3(1), INDORE

In the result I.T.A.No.315/Ind/2012& I

ITA 53/IND/2014[2008-09]Status: DisposedITAT Indore30 Oct 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

Section 10(38)Section 143(3)Section 68

short term capital gain both the lower authorities erred in treating the Short Term Capital Gain

SHRI SHARAD AGRAWAL,INDORE vs. THE JCIT RANGE-4, INDORE

In the result, all these three appeals of the Assessees are partly allowed

ITA 153/IND/2013[2009-10]Status: DisposedITAT Indore31 May 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year : 2009-10

Section 111ASection 143(3)Section 147Section 148

short term capital gain and Rs. 2.91 crores from long term capital gain. The long term

KANHAIYA LAL PANCHAL,RATLAM vs. BPL-W-(91)(95), RATLAM

In the result, the appeal of the assessee is allowed

ITA 702/IND/2025[2024-25]Status: DisposedITAT Indore16 Jan 2026AY 2024-25

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2024-25 Kanhaiya Lal Panchal, Bpl-W-(91)(95) 1, Jadwasa Kala, बनाम/ Ratlam Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aqrpp0055D Assessee By Shri Kaide Kangsawala, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.01.2026 Date Of Pronouncement 16.01.2026

Section 111ASection 112Section 112ASection 115BSection 143(1)Section 154Section 3(6)Section 81Section 87A

short-term capital gain, long-term capital gain and income from other sources alongwith agricultural income

THE DCIT1(1), INDORE vs. SHRI RAVI ARORA, INDORE

ITA 212/IND/2020[2011-12]Status: DisposedITAT Indore31 Jul 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Dcit-5(1), Shri Ravi Arora, Indore 1007, Khatiwala Tank, बनाम/ 236, Indraprasth Tower, 6, M.G. Road, Vs. Indore. (Revenue / Appellant) (Assessee / Respondent) Pan: Agdpa8921H Assessee By Shri Yash Kukreja, Ca & Shri Hitesh Chimnani, Adv & Ld. Ars Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 04.05.2023 Date Of Pronouncement 31.07.2023

Section 143(2)Section 143(3)Section 40A(3)Section 68

short-term capital gain instead of non-genuine gain. Ld. DR explained that short-term capital

SHRI OM PRAKASH PHATANDAS PANJWANI,INDORE vs. THE ACIT 1(2), INDORE

In the result Ground No. 1 to 6 of the assessee’s appeal are allowed

ITA 968/IND/2016[2008-09]Status: DisposedITAT Indore19 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

Section 111ASection 143(2)Section 143(3)Section 68

short term capital gain of Rs.2,78,413/- and long term capital gain of Rs.3,41,683/-. During

SHRI GOVIND DAS MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 634/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

short ‘SEBI’). The optimum enquiry which the Aditya Mundra &Others ITA No.632, 634,635 & 637, 517 & 750/Ind/2019 Ld. A.O could have conducted has been done in the instant case with regard to the transaction giving rise to Long Term Capital Gain

SHRI MANISH MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 635/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

short ‘SEBI’). The optimum enquiry which the Aditya Mundra &Others ITA No.632, 634,635 & 637, 517 & 750/Ind/2019 Ld. A.O could have conducted has been done in the instant case with regard to the transaction giving rise to Long Term Capital Gain