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3 results for “capital gains”+ Section 43Dclear

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Mumbai74 Chennai29 Ahmedabad23 Delhi22 Hyderabad18 Pune12 Kolkata12 SC9 Bangalore8 Surat6 Amritsar5 Cochin3 Jaipur3 Chandigarh2 Rajkot2 Visakhapatnam1 Kerala1 Panaji1 Telangana1

Key Topics

Section 2635 Section 36(1)(viia)2 Section 115J2 Section 692 Addition to Income2

AU SMALL FINANCE BANK LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1

In the result both the appeals filed by the assessee in ITA

ITA 203/JPR/2022[2017-18]Status: DisposedITAT Jaipur28 Jul 2023AY 2017-18

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

For Appellant: Shri Sanjay Jhanwar, Sr. AdvocateFor Respondent: Shri James Kurian, CIT

Section 115JSection 263Section 35ASection 36(1)(viia)

capital gain. M/s. AU Small Finance Bank Limited & Avas Financiers Limited 4.4 The ld. PCIT also noticed that the provision of section 43D

SUBHASH PARETA,KOTA vs. ACIT, KOTA

In the result, the appeal of the assessee and the revenue are disposed off with above directions

ITA 434/JPR/2016[2011-12]Status: DisposedITAT Jaipur09 Oct 2017AY 2011-12

For Appellant: NoneFor Respondent: Shri S.L.Chandel (Addl. CIT) fu/kZkfjrh dh vksj ls@

Section 142Section 40A(3)Section 69Section 69C

capital expenditure u/s 37 should have been factored in by the AO while estimating the net profit @ 12.5% and replacing the net profit u/s 29 determined by the assessee and hence, separate addition on this account is not warranted. Hence, the said findings of the ld CIT(A) is set-aside and the ground no. 4 of assessee’s appeal

HARBANS LAL SETHI,JAIPUR vs. ADDL. CIT, KOTA

In the result, the appeals of the assessee are partly allowed and that of the Revenue are dismissed

ITA 495/JPR/2013[2006-07]Status: DisposedITAT Jaipur30 May 2017AY 2006-07

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Shri R.A. Verma, Addl. CIT-. DR

Section 143(3)Section 145(3)Section 234BSection 244A

gains of business shall be computed in accordance with the provisions contained in ss. 30 to 43D. Sec. 40 provides for certain disallowances in certain cases notwithstanding that those amounts are allowed generally under other sections. The computation under s. 29 is to be made under s. 145 on the basis of the books regularly maintained by the assessee