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6 results for “capital gains”+ Section 36(1)(iii)clear

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Key Topics

Section 37(1)9Section 405Disallowance5Addition to Income5Section 143(3)3Business Income3Section 902

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI, KATNI vs. J.P. TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 93/JAB/2023[2016-17]Status: DisposedITAT Jabalpur22 Sept 2023AY 2016-17

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

iii) of the Act. Consequently, we hold so. (ii) So far as the loans raised in the previous years i.e. assessment years 2000-01 to 2004-05 are concerned, it is quite evident from the chart at page 89 that the amount of loans procured from directors was far less than the amount invested in FDRS and since the ld.D.R

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE KATNI, KATNI vs. J.P TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 94/JAB/2023[2017-18]Status: Disposed
ITAT Jabalpur
22 Sept 2023
AY 2017-18

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

iii) of the Act. Consequently, we hold so. (ii) So far as the loans raised in the previous years i.e. assessment years 2000-01 to 2004-05 are concerned, it is quite evident from the chart at page 89 that the amount of loans procured from directors was far less than the amount invested in FDRS and since the ld.D.R

J.P TOBACCO PRODUCT PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, both the appeals of the Revenue are dismissed

ITA 263/JAB/2016[2012-13]Status: DisposedITAT Jabalpur21 Nov 2023AY 2012-13

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

iii) of the Act. Consequently, we hold so. (ii) So far as the loans raised in the previous years i.e. assessment years 2000-01 to 2004-05 are concerned, it is quite evident from the chart at page 89 that the amount of loans procured from directors was far less than the amount invested in FDRS and since the ld.D.R

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. INCOME TAX OFFICER WARD-3, SAGAR

In the result, both the appeals of the Revenue are dismissed

ITA 127/JAB/2018[2013-14]Status: DisposedITAT Jabalpur21 Nov 2023AY 2013-14

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

iii) of the Act. Consequently, we hold so. (ii) So far as the loans raised in the previous years i.e. assessment years 2000-01 to 2004-05 are concerned, it is quite evident from the chart at page 89 that the amount of loans procured from directors was far less than the amount invested in FDRS and since the ld.D.R

J.P TOBACO PRODUCTA PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - SAGAR, SAGASR

In the result, both the appeals of the Revenue are dismissed

ITA 128/JAB/2018[2014-15]Status: DisposedITAT Jabalpur21 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

iii) of the Act. Consequently, we hold so. (ii) So far as the loans raised in the previous years i.e. assessment years 2000-01 to 2004-05 are concerned, it is quite evident from the chart at page 89 that the amount of loans procured from directors was far less than the amount invested in FDRS and since the ld.D.R

GAURAV SINGH,SATNA vs. ITO-WARD SATNA, SATNA

In the result, the appeal is allowed

ITA 90/JAB/2023[2021-22]Status: DisposedITAT Jabalpur20 Sept 2023AY 2021-22

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

For Appellant: Shri.Sapan Usrethe,Advocate. ARFor Respondent: Shri. Shiv Kumar. Sr.DR
Section 143(1)Section 143(3)Section 90Section 91

capital gains, income from other sources and also receives salary from foreign country Maynmar. The assessee has filed the return of income ITR 2 for the A.Y. 2021-22 on 6-11-2021 disclosing a total income of Rs,57,36,000/-.Whereas, the assessee has included the foreign salary income of Rs.13,99,110/- in the total income disclosed