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3 results for “capital gains”+ Section 234Cclear

Sorted by relevance

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Key Topics

Section 43B6Section 234C6Section 234A4Section 115J3Addition to Income3

SUPREME TRACTORS PRIVATE LIMITED,HARYANA BHAWAN vs. DCIT, KATNI

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

ITA 51/JAB/2025[2016-17]Status: DisposedITAT Jabalpur27 Feb 2026AY 2016-17

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2016-17 Supreme Tractors Pvt Ltd V. Dcit Katni, Madhya Pradesh 483501. Katni, Madhya Pradesh- 483501. Pan:Aajcs4013M (Appellant) (Respondent) Appellant By: Shri Sahil Gupta, Advocate Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 12 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

For Appellant: Shri Sahil Gupta, AdvocateFor Respondent: Shri N. M. Prasad, Sr. DR-1
Section 115JSection 234C

section 234C do not apply to cases involving capital gains, in accordance with the first proviso to section 234C. 2. The principle

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

234C of\nI.T. Act 1961, Without prejudice, levy of interest under section 234A, 234B and\n234C of I.T. Act 1961 is unjustified, unwarranted and excessive.\n8. Any other ground that shall be prayed at the time of hearing.\"\n2\nITA No.154/JAB/2016\nITA No.86/JAB/2022\nA.Ys. 2012-13 & 2017-18\nM/s RPJ Minerals Pvt. Ltd.\n2.\nWe may take

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 Jabalpur19 Sept 2025AY 2012-13
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

234C of\nI.T. Act 1961, Without prejudice, levy of interest under section 234A, 234B and\n234C of I.T. Act 1961 is unjustified, unwarranted and excessive.\n8. Any other ground that shall be prayed at the time of hearing.\"\n2. We may take up ITA No. 154/JAB/2016 in the first instance. The facts of the\ncase are that the assessee