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2 results for “capital gains”+ Section 43Bclear

Sorted by relevance

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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

43B would apply.\nTherefore, it was prayed that no disallowance with regard to the same was justified\nother than the sum of Rs.19,613/- on account of short payment of rural\ninfrastructure tax and VAT. However, the ld. CIT(A) held that no evidence had been\nsubmitted before him with regard to this and therefore, he directed the assessee

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

43B would apply.\nTherefore, it was prayed that no disallowance with regard to the same was justified\nother than the sum of Rs.19,613/- on account of short payment of rural\ninfrastructure tax and VAT. However, the ld. CIT(A) held that no evidence had been\nsubmitted before him with regard to this and therefore, he directed the assessee