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4 results for “capital gains”+ Section 111Aclear

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Key Topics

Section 2634Section 14A3Section 143(2)3Section 115B3Addition to Income3Section 143(3)2Section 142(1)2Deduction2

SH. SANJAY BAIRATHI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

In the result, grounds taken by Revenue are dismissed

ITA 1343/JPR/2018[2013-14]Status: DisposedITAT Jaipur13 Jun 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)
Section 115BSection 132Section 132(4)Section 251

section 14. For example short term capital gain u/s 111A in certain cases is charged @15%, Long term capital gain

PARAS KUHAD,JAIPUR vs. ACIT - 7, JAIPUR

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

ITA 1004/JPR/2024[2017-18]Status: DisposedITAT Jaipur22 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CA &For Respondent: Sh. Anup Singh, Addl. CIT
Section 142(1)Section 143(2)Section 143(3)Section 44A

capital gains/loss u/s 111A and deduction u/c VIA are concerned, the same stood accepted by ld.AO. However, with regards to the issue of increase in TDS return (which was not there in notice u/s 143(2) dated 13.8.2018), it is submitted that Return of Income was revised to claim TDS credit worth Rs. 6,36,444/-, which was not appearing

AGRASEN ENGINEERING INDUSTRIES PRIVATE LIMITED,JAIPUR vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 1085/JPR/2024[2018-19]Status: DisposedITAT Jaipur08 Jan 2025AY 2018-19

Bench: Him.

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 111ASection 115JSection 142(1)Section 143(2)Section 143(3)Section 14A

Capital Gains u/s 111A ii. Expenditure of Personal Nature iii. Refund Claim iv. Duty Drawback 3 Agrasen Engineering Industries Pvt. Ltd. 3.1 The appellant-assessee filed return of income for AY 2018-19 on 27.07.2018, declaring total income of Rs. 11,07,21,870/- under normal provision of Income Tax Act and Rs. 11,28,92,617/- u/s 115JB

FINOVA CAPITAL PRIVATE LIMITED,JAIPUR vs. PCIT-1, JAIPUR, JAIPUR

ITA 149/JPR/2024[2018-19]Status: HeardITAT Jaipur13 Dec 2024AY 2018-19

Bench: The Date Of Hearing.”

For Appellant: Sh. Rohan Sogani, CA &For Respondent: MS Alka Gautam, CIT
Section 263

Gains u/s. 111A iii. Refund Claim iv. Share Premium v. Disallowance u/s. 40A(7)(Gratuity provision) vi. Share Capital / Other Capital 5 Finova Capital Pvt. Ltd. vs. PCIT During the assessment proceedings u/s 143(3) of IT act, 1961, assessee company has duly submitted reply along with all required documents and clarification as required by the Ld. AO. Upon verification