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2 results for “capital gains”+ Section 12Bclear

Sorted by relevance

SC16Mumbai13Delhi10Amritsar3Bangalore3Chennai3Jodhpur2Jaipur2Kolkata1Chandigarh1

Key Topics

Section 54F7Section 271(1)(c)5Section 143(2)2Section 142(1)2Long Term Capital Gains2Exemption2Deduction2Addition to Income2

SHRI LALIT KUMAR KALWAR,SARWAR vs. INCOME TAX OFFICER, AJMER

ITA 894/JPR/2017[2013-14]Status: DisposedITAT Jaipur28 Jun 2023AY 2013-14

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

For Appellant: Shri Devang Gargieya (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a
Section 271(1)(c)Section 54F

section 54 of the Act." The Coordinate Bench of the Tribunal, Jaipur in the case of Income Tax Office vs. Rajkumar Parashar (2018) 195 TTJ (Jp) 212(DPB 10-17) it was held as: “Where the cost of the new asset is not less than the net consideration in respect of the original asset, the whole of such capital gain

SHRI LALIT KUMAR KALWAR,SARWAR vs. INCOME TAX OFFICER, AJMER

ITA 379/JPR/2018[2013-14]Status: DisposedITAT Jaipur
30 May 2023
AY 2013-14

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Ms Monisha Choudhary (Addl.CIT)
Section 142(1)Section 143(2)Section 234ASection 48Section 50CSection 54FSection 54F(1)

section, 'net consideration', in relation to the transfer of a capital asset, means the full value of the consideration received or accruing as a result of 7 Shri Lalit Kumar Kalwar, Sarwar. the transfer of the capital asset as reduced by any expenditure incurred wholly and exclusively in connection with such transfer." 7]In Explanation