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195 results for “disallowance”+ Long Term Capital Gainsclear

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Key Topics

Section 143(3)125Section 26368Addition to Income65Section 10(38)57Section 6853Section 14750Section 54F48Disallowance42Exemption40Long Term Capital Gains

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

capital gain' as bogus and disallowed the long-term 'capital gain', sought to be exempted under s. 54 of the Act, to the tune

ACIT CENTRAL-2 INDORE, INDORE vs. SHRI .GAURAV TEKRIWAL, INDORE

In the result, this appeal of Revenue is dismissed

ITA 62/IND/2021[2015-16]Status: DisposedITAT Indore

Showing 1–20 of 195 · Page 1 of 10

...
39
Deduction34
Section 143(2)33
21 Nov 2022
AY 2015-16

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Acit, Central -2 Shri Gaurav Tekriwal Indore बनाम/ 204, Princess Valley, South Tukoganj, Indore Vs. (Appellant / Revenue) (Respondent / Revenue) Pan: Acppt 1628 Q Assessee By Shri Anil Kamal Garg, Arpit Gaur, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 21.09.2022 Date Of Pronouncement 21.11.2022

Section 143(2)Section 143(3)Section 2Section 54FSection 55(2)(a)Section 57

disallowed the claim of exemption precisely for two reasons, viz. (i) the exemption is allowed against long-term capital gain

SHRI SURESH KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

ITA 29/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

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

disallowing exemption u/s 10(38) of the Act towards Long Term Capital Gain on the listed equity shares treating it as income

SMT. SANDHYA KHANDELWAL,INDORE vs. ITO 4(3), INDORE

In the result, all the captioned appeals filed by different

ITA 113/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

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

disallowing exemption u/s 10(38) of the Act towards Long Term Capital Gain on the listed equity shares treating it as income

MOHANLAL KHANDELWAL,INDORE vs. THE ITO-4(1), INDORE

In the result, all the captioned appeals filed by different

ITA 8/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

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

disallowing exemption u/s 10(38) of the Act towards Long Term Capital Gain on the listed equity shares treating it as income

RADHESHYAM KHANDELWAL,INDORE vs. ACIT4(1), INDORE

In the result, all the captioned appeals filed by different

ITA 7/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

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

disallowing exemption u/s 10(38) of the Act towards Long Term Capital Gain on the listed equity shares treating it as income

SMT. RUKMANI KHANDELWAL,INDORE vs. ITO-4(3), INDORE

In the result, all the captioned appeals filed by different

ITA 30/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

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

disallowing exemption u/s 10(38) of the Act towards Long Term Capital Gain on the listed equity shares treating it as income

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

disallowing Long Term Capital Gain on sale of shares of Rs. 36,14,053/- claimed exempt u/s 10(38) of the Act, 1961 and brokerage

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

disallowing Long Term Capital Gain on sale of shares of Rs. 36,14,053/- claimed exempt u/s 10(38) of the Act, 1961 and brokerage

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

disallowing Long Term Capital Gain on sale of shares of Rs. 36,14,053/- claimed exempt u/s 10(38) of the Act, 1961 and brokerage

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

disallowing Long Term Capital Gain on sale of shares of Rs. 36,14,053/- claimed exempt u/s 10(38) of the Act, 1961 and brokerage

SMT. MANISHA AGRAWAL,INDORE vs. THE ITO-4 (3), INDORE

In the result appeal of the assessee in ITA No

ITA 410/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

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

Section 143(3)Section 234ASection 234BSection 68

disallowance of the long term capital gain claim in the returns which are the subject matter of the present appeal

SHRI HAKIMUDDIN KHAMBATI,INDORE vs. ITO-4(4) RANGE-4, INDORE

In the result appeal of the assessee in ITA No

ITA 288/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

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

Section 143(3)Section 234ASection 234BSection 68

disallowance of the long term capital gain claim in the returns which are the subject matter of the present appeal

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

disallowing Long Term Capital Gain on sale of shares of Rs. 36,14,053/- claimed exempt u/s 10(38) of the Act, 1961 and brokerage

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

disallowing the claim of exemption u/s 10(38) in respect of the long term capital gains of the appellant. That

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

disallowing the claim of exemption u/s 10(38) in respect of the long term capital gains of the appellant. That

SHRI ADITYA MUNDRA,DEWAS vs. PCIT UJJAIN, UJJAIN

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

ITA 632/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)

Long Term Capital Gain. Therefore the assessment order of Ld. A.O dated 22.12.2016 cannot be held to be erroneous in so far as prejudicial to the interest of revenue. We thus quash the impugned orders u/s 263 of the Act as the action of Ld. PCIT is contrary to the ratio laid down by the binding precedence and restore

M/S. CHARITRA GOLD PVT. LTD.,RATLAM vs. THE PR. CIT, UJJAIN

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

ITA 517/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)

Long Term Capital Gain. Therefore the assessment order of Ld. A.O dated 22.12.2016 cannot be held to be erroneous in so far as prejudicial to the interest of revenue. We thus quash the impugned orders u/s 263 of the Act as the action of Ld. PCIT is contrary to the ratio laid down by the binding precedence and restore

DHIRENDRA INTERNATIONAL (P) LTD.,NEEMUCH vs. PR. CIT UJJAIN, UJJAIN

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

ITA 750/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)

Long Term Capital Gain. Therefore the assessment order of Ld. A.O dated 22.12.2016 cannot be held to be erroneous in so far as prejudicial to the interest of revenue. We thus quash the impugned orders u/s 263 of the Act as the action of Ld. PCIT is contrary to the ratio laid down by the binding precedence and restore

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)

Long Term Capital Gain. Therefore the assessment order of Ld. A.O dated 22.12.2016 cannot be held to be erroneous in so far as prejudicial to the interest of revenue. We thus quash the impugned orders u/s 263 of the Act as the action of Ld. PCIT is contrary to the ratio laid down by the binding precedence and restore