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3 results for “capital gains”+ Section 2(290)clear

Sorted by relevance

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Key Topics

Section 43B8Section 36(1)(va)8Section 139(1)4Section 2633Section 1313Section 143(3)2Section 22Section 143(1)2Deduction2Disallowance

NIKHIL MOHINE,PARASIA vs. COMMISSIONER OF INCOME TAX (APPEALS), JABALPUR

In the result, the assessee’s appeals are allowed

ITA 38/JAB/2021[2019-20]Status: DisposedITAT Jabalpur18 Nov 2021AY 2019-20

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

290 ITR 323 (SC);Britannia Industries Ltd. v. CIT [2005] 278 ITR 546 (SC)). If not in the language in which the law is couched, where is the legislative intent to be found, so that where the law is clear, ITA Nos. 37& 38/Jab/2021 (AY 2018-19& 2019-20) Nikhil Mohinev. Dy. CIT/Asst. DIT as it indeed

NIKHIL MOHINE,CHHINDWARA vs. DCIT, CPC, BENGULURU

2
Addition to Income2

In the result, the assessee’s appeals are allowed

ITA 37/JAB/2021[2018-19]Status: DisposedITAT Jabalpur18 Nov 2021AY 2018-19

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

290 ITR 323 (SC); Britannia Industries Ltd. v. CIT [2005] 278 ITR 546 (SC)). If not in the language in which the law is couched, where is the legislative intent to be found, so that where the 11 ITA Nos. 37 & 38/Jab/2021 (AY 2018-19 & 2019-20) Nikhil Mohine v. Dy. CIT/Asst. DIT law is clear, as it indeed

SMT.TEJAL JUGAL KISHORE,SATNA vs. PRINCPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result, the appeal of the assesse is allowed

ITA 16/JAB/2019[2014-15]Status: HeardITAT Jabalpur01 Dec 2023AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Sharvan Kumar Gotru, CIT-DR
Section 131Section 133(6)Section 143(3)Section 263

section 263 of I.T. Act 1961 for the assessment year under consideration. 4. The order passed by A.O. u/s 143(3) of Income Tax Act 1961 being after proper examination and verification ought to have been held that it is neither erroneous nor prejudicial to the interest of revenue. 2 Tejal Jugal Kishore 3. Heard the arguments of both