Search: capital gains

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Section 143(3)4 Section 115Q4 Section 36(1)(va)2 Section 115J2 Disallowance2 Addition to Income2

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CC-4, JAIPUR

In the result, the appeal of the assessee in ITA no

ITA 1144/JPR/2024[2020-21]Status: DisposedITAT Jaipur30 Jun 2025AY 2020-21

For Appellant: Shri Vinod Kumar Gupta, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 115JSection 115QSection 143(3)Section 144C(5)Section 36(1)(va)

capital gains in the hands of the shareholders and not charged to the company which used to result into income tax payable at lower rates. This was used by the companies as a tool to avoid taxation and to distribute surplus income amongst shareholders. As an anti-tax avoidance measure, the government introduced the provision of section 115QA under