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2 results for “disallowance”+ Section 54Dclear

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Mumbai22Delhi19Bangalore10Jaipur9Kolkata7Ahmedabad5Agra5Karnataka4Pune4Rajkot3Jodhpur2Hyderabad2Indore2Chennai2Raipur1Chandigarh1Surat1Cuttack1Amritsar1SC1Visakhapatnam1Nagpur1

Key Topics

Section 54B9Section 45(3)5Section 2634Section 543Section 143(3)2Long Term Capital Gains2Deduction2

SMT HAFIZ SHAIKH,DEWAS vs. THE ITO WARD-1, DEWAS

In the result, appeal of assessee is allowed for statistical purposes

ITA 56/IND/2023[2017-18]Status: DisposedITAT Indore29 May 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanihafiz Shaikh Ito Ward-1 32/2, Laxmi Park Moti Dewas Vs. Bunglow Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajups6986 L Assessee By Ms. Richa Parwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.05.2023 Date Of Pronouncement 29.05.2023

Section 45Section 45(3)Section 54Section 54B

54D, 54, 54EA, 54EB, 54F, 54G and 54H of the Act against LTCG under subsection (3) of section 45 2. The assessee craves to add/alter any of the grounds of appeal on or before the date of hearing 2. The solitary issue arises in this appeal of the assessee is whether the ld. CIT(A) is justified in upholding denial

SHRI SHALIGRAM BAROD, ,INDORE vs. PR. CIT-1, INDORE

ITA 625/IND/2019[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

Section 143(3)Section 263Section 40A(2)(b)Section 54Section 54BSection 54FSection 54F(1)

section 263 of the Act for examination of issue related to the Capital gain on sale of plot and deduction as claimed by the assessee u/s 54F without properly appreciating the facts of the case and submission made before him. The order as passed by the Ld. Pr. CIT requires to be quashed. 4. The assessee reserve its right