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2 results for “capital gains”+ Section 36(1)(va)clear

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Section 43B8 Section 36(1)(va)8 Section 139(1)4 Section 22 Section 143(1)2 Section 1542 Deduction2 Disallowance2 Addition to Income2

NIKHIL MOHINE,CHHINDWARA vs. DCIT, CPC, BENGULURU

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

Capital Services Ltd. (2000) 5 SCC 515]. The legislative casus omissus cannot be supplied by judicial interpretative process. The language of s. 6(1) is plain and unambiguous. There is no scope for reading something into it, as was done in Narasimhaiah’s case (supra). In Nanjudaiah’s case (supra), the period was further stretched to have the time period

NIKHIL MOHINE,CHHINDWARA vs. DCIT, CPC, BENGULURU

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

NIKHIL MOHINE,CHHINDWARA vs. DCIT, CPC, BENGULURU

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