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2 results for “capital gains”+ Section 53Aclear

Sorted by relevance

Hyderabad57 Delhi33 Mumbai24 Chennai24 Bangalore21 Patna16 Pune13 Visakhapatnam9 Chandigarh6 Kolkata5 Indore4 Nagpur4 Cochin4 Lucknow4 Surat4 Jaipur2 Rajkot1 Amritsar1 Cuttack1

Key Topics

Section 143(3)2 Section 692 Addition to Income2 Natural Justice2

FEDERATION OF RAJASTHAN TRADE AND INDUSTRY,JAIPUR vs. ITO-EXEMPTION WARD-2, JAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 217/JPR/2024[2014-15]Status: DisposedITAT Jaipur04 Oct 2024AY 2014-15

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

For Appellant: Shri Rahul Pandya (Adv.) &For Respondent: Shri Anoop Singh (Addl.CIT) a

Section 127Section 12ASection 142(1)Section 143(2)Section 143(3)Section 250

section 53A, of the Income-tax Act, 1961 Capital gains Cost of acquisition [Fair Market Value] Assessment year 2001-02 - Whether

ASHOK SINGH ,IMLI PHATAK vs. DCIT CENTRAL CIRCLE 2 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeal of the assessee is allowed

ITA 576/JPR/2024[2016-17]Status: DisposedITAT Jaipur24 Jul 2024AY 2016-17

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Anil Dhaka (CIT)

Section 131Section 143(3)Section 69Section 69A

capital gains, however, there\nare no provisions under the Income Tax Act recognising deemed purchase.\nThere can't be any deemed purchase under the Income Tax Act. In case,\nprovisions of section 2(47)(v) of the Income Tax Act read with Section 53A