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2 results for “capital gains”+ Section 546clear

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Key Topics

Section 43B8Section 36(1)(va)8Section 139(1)4Section 22Section 143(1)2Section 1542Deduction2Disallowance2Addition to Income2

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

546 (SC)). If not in the language in which the law is couched, where is the legislative intent to be found, so that where the law is clear, ITA Nos. 37& 38/Jab/2021 (AY 2018-19& 2019-20) Nikhil Mohinev. Dy. CIT/Asst. DIT as it indeed is in the instant case, no other rule of interpretation is required (Ajmera Housing Corporation

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

546 (SC)). If not in the language in which the law is couched, where is the legislative intent to be found, so that where the 11 ITA Nos. 37 & 38/Jab/2021 (AY 2018-19 & 2019-20) Nikhil Mohine v. Dy. CIT/Asst. DIT law is clear, as it indeed is in the instant case, no other rule of interpretation is required (Ajmera