Search: capital gains

1 result for “capital gains”+ Section 801C(2)(b)clear

Sorted by relevance

Mumbai10 Chandigarh10 Rajkot8 Delhi7 Chennai5 Hyderabad4 Jaipur1 Pune1

Key Topics

Section 1547 Section 80I2 Section 143(3)2 Section 801C(2)(b)2

OM INFRA LIMITED,JAIPUR RAJASTHAN vs. DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, we find no substantial question of law being involved in this appeal

ITA 811/JPR/2023[2015-16]Status: DisposedITAT Jaipur31 Jul 2024AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)

Section 115JSection 143(3)Section 154Section 80Section 801C(2)(b)Section 80I

gains. At the same time, new period 7 Om Infra Limited vs. DCIT, Central Circle-01, Jaipur of 10 years does not start. It is because of the reason that total period for which deduction can be allowed is capped at 10 years, inasmuch as sub-section (6) in no uncertain terms stipulates that deduction shall be not allowed