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871 results for “capital gains”+ Long Term Capital Gainsclear

Sorted by relevance

Mumbai5,769 Delhi3,778 Chennai1,706 Bangalore1,482 Kolkata1,447 Ahmedabad1,098 Jaipur871 Hyderabad754 Pune572 Surat399 Indore351 Chandigarh309 Karnataka284 Cochin247 Visakhapatnam231 Raipur185 Nagpur173 Rajkot122 Lucknow120 Calcutta119 Cuttack108 Amritsar96 Agra93 Guwahati92 Patna74 Telangana64 Panaji61 Ranchi56 Jodhpur45 SC42 Dehradun34 Jabalpur33 Varanasi18 Allahabad16 Rajasthan8 Kerala8 Punjab & Haryana6 Orissa4 Himachal Pradesh2 A.K. SIKRI ROHINTON FALI NARIMAN2 Gauhati1 A.K. SIKRI N.V. RAMANA1 ANIL R. DAVE SHIVA KIRTI SINGH1 Andhra Pradesh1 D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 14881 Addition to Income73 Section 143(3)59 Section 14757 Section 153A40 Long Term Capital Gains39 Section 271(1)(c)37 Section 14426 Section 6825 Section 54F

KIRAN YADAV,JAIPUR vs. INCOME TAX OFFICER, WARD-1(3), JAIPUR, JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 853/JPR/2025[2017-18]Status: DisposedITAT Jaipur16 Oct 2025AY 2017-18

Bench: BEFORE: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri K.L. Moolchandani-ARFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

capital gain. The calculationof long term capital gain submitted by the assessee is as under:- ‘’Computation

BIRENDRA SINGH NIRBHAY,SIRSI ROAD JAIPUR RAJASTHAN vs. ITO WARD 3(1) JAIPUR, NCRB INCOME TAX DEPARTMENT STATUE CIRCLE JAIPUR RAJASTHAN

In the result, the appeal of the assessee is allowed

ITA 704/JPR/2024[2015-16]Status: DisposedITAT Jaipur09 Oct 2025AY 2015-16

Showing 1–20 of 871 · Page 1 of 44

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For Appellant: Shri Deepak Sharma, CA

For Respondent: Shri Shri Gautam Singh Choudhary, JCIT-DR

Section 10(38)Section 132(4)Section 69C

long term capital gain- Held when the transaction of\nsale and purchase of share and consequent long term

BITTHAL DAS PARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3 , JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 1348/JPR/2024[2011-12]Status: DisposedITAT Jaipur29 Apr 2025AY 2011-12

Bench: Him. 2. In This Appeal, The Assessee Has Raised The Following Grounds: -

For Appellant: Shri S.R. Sharma, C.A. &For Respondent: Shri Gautam Singh Choudhary, Addl.CIT

Section 132(1)Section 139Section 143(3)Section 153ASection 271(1)(c)

long term capital gain at Rs.6,19,338/- has been disclosed, Accordingly, the assessment u/s 143(3) r.w.s

CHANDRA PRAKASH JAIN,JAIPUR vs. CIRCLE 1, JPR, JAIPUR

In the result, ground raised by the assessee is partly allowed

ITA 66/JPR/2025[2012-13]Status: DisposedITAT Jaipur13 Mar 2025AY 2012-13

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Amit Kumar Jain, CA, Ld. ARFor Respondent: Mr. Manoj Kumar, Joint CIT, Ld

Section 10(38)Section 139(4)Section 250Section 250(6)Section 37Section 69C

long-term capital gain beneficiaries into their account books in the garb of long-term capital gain

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1224/JPR/2024[2013-2014]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-2014

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 133ASection 147Section 148Section 68Section 69C

capital gains from penny stocks: Long Term capital gains claimed exempt u/s 10(38) cannot be treated

PAWAN GUPTA,KOTA vs. ITO WARD 1(3) KOTA , KOTA

In the result, the appeal of the assessee is allowed with no orders as to costs

ITA 252/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13

For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR

Section 10(38)Section 148Section 68Section 69C

long-term capital loss on account\nof sale of gold jewelry declared under the VDIS, 1997, amounting to Rs. 19,87,705/- and also\nthere was a short-term capital gain

RAJRAJESHWARI GUPTA ,KOTA vs. ITO , WARD 1(1),KOTA, KOTA

In the result, the appeal of the assessee is allowed with no orders as to costs

ITA 245/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR

Section 10(38)Section 143(3)Section 148Section 68Section 69C

long-term capital loss on account of sale of gold jewelry declared under the VDIS, 1997, amounting to Rs. 19,87,705/- and also there was a short-term capital gain

MADAN MOHAN GUPTA ,KOTA vs. ITO WARD 1(3) , KOTA

ITA 246/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13

For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR

Section 10(38)Section 148Section 68Section 69C

long-term capital loss on account of sale of gold jewelry\ndeclared under the VDIS, 1997, amounting to Rs. 19,87,705/- and also there\nwas a short-term capital gain

SUMIT GOEL,JAIPUR vs. INCOME TAX OFFICER , JAIPUR

In the result,the appeal of the assessee is partly allowed

ITA 8/JPR/2023[2012-13]Status: DisposedITAT Jaipur26 Oct 2023AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar(Adv.)&For Respondent: Smt. Monisha Choudhary(Addl.CIT)

Section 10(38)Section 147Section 148Section 56Section 68Section 69C

long term capital gain. (iii) The assessee has not claimed any exempted income on account of long term

SHRI ARNAV GOYAL,JAIPUR vs. ITO, WARD-2(4), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 275/JPR/2020[2015-16]Status: DisposedITAT Jaipur03 Apr 2023AY 2015-16

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Manish Agarwal, CAFor Respondent: Shri Chandra Prakash Meena,Addl.CIT

Section 10(38)Section 68

capital gains from penny stocks: Long Term capital gains claimed exempt u/s 10(38) cannot be treated

SHRI ASHNUTH GOYAL,JAIPUR vs. ACIT, WARD -1(3), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 276/JPR/2020[2015-16]Status: DisposedITAT Jaipur03 Apr 2023AY 2015-16

Bench: Him. Thus, The Addition Of Rs. 30,04,864/- So Uphold Deserves To Be Deleted. Shri Ashnuth Goyal Vs Acit, Ward 1(3), Jaipur

For Appellant: Shri Manish Agarwal, CAFor Respondent: Smt. Monisha Choudhary, JCIT

Section 10(38)Section 68

capital gains from penny stocks: Long Term capital gains claimed exempt u/s 10(38) cannot be treated

DCIT, JAIPUR vs. VIGYAN LODHA, JAIPUR

In the result, the appeal of the Department is dismissed

ITA 169/JPR/2022[2014-15]Status: DisposedITAT Jaipur20 Dec 2022AY 2014-15

For Appellant: Shri Rohan Sogani, CA &For Respondent: Shri P.R. Meena, CIT-DR

Section 10(38)Section 143(2)Section 14ASection 68Section 69C

capital gains, dividend and income from other sources. From the documents /paper submitted by the assessee, the AO found that the assessee during the year under consideration has shown Long Term

SMT. VINEETA KUMAR,C-13, DEEPAK MARG, M.D. RAOD, JAIPUR vs. ITO, WARD-7(1), JAIPUR

In the result, the appeal of the assessee is allowed for statistical

ITA 317/JPR/2022[2016-17]Status: DisposedITAT Jaipur18 Oct 2022AY 2016-17

For Appellant: Shri P.C. Parwal (CA)For Respondent: Ms Monisha Choudhary (JCIT)

Section 10(38)Section 250

long term capital gain earned on sale of ICICI Bonds against the brought forward long term capital

SITA DEVI AGARWAL,JAIPUR vs. ITO, WD-4(1), JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 56/JPR/2022[2014-15]Status: DisposedITAT Jaipur18 Oct 2022AY 2014-15

For Appellant: Shri C.M. Batwara, AdvocateFor Respondent: Mrs. Monisha Choudhary, JCIT

Section 10(38)Section 143(2)Section 68Section 69C

term capital gain and long term capital gain transactions. Therefore it is established that the long

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 153/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

long term capital gains/ short term capital gains / loss from certain equities by holding the same

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

ITA 155/JPR/2020[2015-16]Status: DisposedITAT Jaipur26 Sept 2022AY 2015-16

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)

Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

long term capital gain to convert his unaccounted income to avoid tax through long term capital gain

ACIT, CC-4, JAIPUR vs. SMT. ASHA JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 159/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

long term capital gains/ short term capital gains / loss from certain equities by holding the same

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 162/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

long term capital gains/ short term capital gains / loss from certain equities by holding the same

ACIT, CC-4, , JAIPUR vs. SHRI ANSHUL JAIN, JAIPUR

In the result appeals of the revenue are dismissed

ITA 163/JPR/2020[2014-15]Status: DisposedITAT Jaipur26 Sept 2022AY 2014-15

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)

Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

long term capital gain to convert his unaccounted income to avoid tax through long term capital gain

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 156/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

long term capital gains/ short term capital gains / loss from certain equities by holding the same