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4 results for “capital gains”+ Section 43Bclear

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Section 43B14 Section 36(1)(va)8 Section 234A4 Section 139(1)4 Addition to Income4 Section 22 Section 143(1)2 Section 1542 Deduction2 Disallowance

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

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,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

NIKHIL MOHINE,CHHINDWARA vs. DCIT, CPC, BENGULURU

M/S RPJ MINERALS PVT. LTD ,MAIHAR vs. INCOME TAX OFFICER, WARD -1,SATNA, SATNA

INCOME TAX OFFICER WARD-1 vs. M/S RPJ MINERALS PRIVATE LTD., SATNA