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3 results for “capital gains”+ Demonetizationclear

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Key Topics

Section 153A8 Section 145(3)5 Section 1324 Addition to Income3 Section 2502 Section 234A2 Natural Justice2

ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

In the result, the appeal of the revenue is dismissed

ITA 399/JODH/2023[2017-18]Status: DisposedITAT Jodhpur08 Jan 2025AY 2017-18

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

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 24

demonetization period is verifiable from the earlier bank withdrawals itself and therefore the addition of Rs.80,00,000/- made by the AO is deleted. In the result, this ground of appeal is allowed. Finding on Business Income or capital gain

ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR