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2 results for “capital gains”+ Section 172clear

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Key Topics

Section 43B6Section 234A4Addition to Income2

M/S RPJ MINERALS PVT. LTD ,MAIHAR vs. INCOME TAX OFFICER, WARD -1,SATNA, SATNA

ITA 86/JAB/2022[2017-18]Status: DisposedITAT Jabalpur19 Sept 2025AY 2017-18
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

172 (SC). The assessee once again\nsubmitted that the deposits continued to form part of the funds required for the\nimplementation of the project. They were not spare or surplus funds. The purpose of\nmaking the short term deposits was to make efficient use of the project capital and\nthereby to reduce the cost of the project to the extent

INCOME TAX OFFICER WARD-1 vs. M/S RPJ MINERALS PRIVATE LTD., SATNA

In the result, ITA No.154/JAB/2016 is held to be allowed for statistical\npurposes while ITA No

ITA 154/JAB/2016[2012-13]Status: DisposedITAT Jabalpur
19 Sept 2025
AY 2012-13
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

172 (SC). The assessee once again\nsubmitted that the deposits continued to form part of the funds required for the\nimplementation of the project. They were not spare or surplus funds. The purpose of\nmaking the short term deposits was to make efficient use of the project capital and\nthereby to reduce the cost of the project to the extent