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93 results for “capital gains”+ Capital Gainsclear

Sorted by relevance

Mumbai7,796 Delhi6,237 Chennai2,839 Bangalore2,628 Kolkata1,991 Ahmedabad1,241 Hyderabad893 Pune866 Jaipur866 Chandigarh411 Indore397 Cochin283 Surat281 Nagpur233 Raipur211 Visakhapatnam193 Rajkot167 Lucknow166 Patna119 Agra119 Amritsar113 SC106 Karnataka93 Calcutta92 Dehradun80 Panaji77 Cuttack68 Ranchi63 Guwahati62 Jodhpur59 Jabalpur51 Allahabad24 Kerala23 Telangana19 Punjab & Haryana12 Rajasthan12 Varanasi11 Orissa10 Gauhati2 Himachal Pradesh2 Andhra Pradesh2 A.K. SIKRI ROHINTON FALI NARIMAN2 ASHOK BHAN DALVEER BHANDARI1 MADAN B. LOKUR S.A. BOBDE1 A.K. SIKRI N.V. RAMANA1 K.S. RADHAKRISHNAN A.K. SIKRI1 D.K. JAIN JAGDISH SINGH KHEHAR1 ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 260160 Section 260A51 Addition to Income31 Capital Gains28 Section 143(3)24 Deduction22 Section 14721 Section 14821 Disallowance19 Section 14A

THE PR COMMISSIONER OF INCOME TAX vs. SMT SAROJINI M KUSHE

Appeal stands dismissed

ITA/475/2016HC Karnataka01 Dec 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 260Section 260ASection 48Section 50CSection 50D

Capital gains. 45. (1) Any profits or gains arising from the transfer of a capital asset

M/S NANDI STEELS LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the findings

ITA/103/2012HC Karnataka

Showing 1–20 of 93 · Page 1 of 5

17

Section 143(2)14

23 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260ASection 6

capital gains' therefore, the question of treating the consideration from transfer of a capital asset as business

THE COMMISSIONER OF INCOME TAX vs. M/S. ABB LTD

In the result, appeal stands dismissed

ITA/568/2015HC Karnataka04 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 143Section 2(24)Section 220Section 220(2)Section 254Section 260Section 260ASection 45

capital gain on transfer of goodwill. Such an approach cannot be adopted if the capital asset transferred

THE DIRECTOR OF INCOME-TAX vs. M/S. INTEL CAPITAL (CAYMAN) CORPORATION

In the result, the appeal fails and is hereby

ITA/385/2013HC Karnataka06 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 115ASection 143(3)Section 144CSection 260Section 260ASection 47

capital gains by assessee is right and capital gains computed by assessing authority by adopting rate

THE PR.COMMISSIONER OF INCOME TAX,CIT (A) vs. SHRI J KRISHNA PALEMAR

Appeal is allowed;

ITA/546/2018HC Karnataka06 Feb 2023

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

Section 260Section 54F

capital gain as bears to the whole of the capital gain the same proportion as the cost

SHRI N G CHANDRA REDDY (HUF) vs. THE DEPUTY COMMISSIONER OF

The appeal is disposed of in the above terms

ITA/637/2016HC Karnataka05 Feb 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 148Section 2(47)Section 2(47)(v)Section 234ASection 260Section 53A

capital gains can be quantified as the very computation provision fails on the facts of the case. 39. Whether

SRI B V S MURTHY vs. THE INCOME TAX OFFICER

The appeal is disposed of

ITA/397/2010HC Karnataka19 Feb 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 147Section 148Section 17(2)(iii)Section 260Section 260A

gains could be assessed only as capital gains and the appellant was the owner of shares that

M/S. EVERGREEN HARDWARE STORES vs. THE ASSISTANT COMMISSIONER OF

Appeal is allowed

ITA/201/2017HC Karnataka02 Dec 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 143(3)Section 14ASection 260Section 45(4)

capital gains in respect of the building at Audugodi on the facts and circumstances of the case. I.T.A

COMMISSIONER OF INCOME-TAX vs. M.R.PRABHAVATHY

Appeals are dismissed

ITA/177/2015HC Karnataka22 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

capital gains derived from the sale of their lands. The Assessing Officer completed the assessment under Section 143(3) of the Act and 1 Assessment

COMMISSIONER OF INCOME TAX vs. M.R.KODANDARAM

Appeals are dismissed

ITA/175/2015HC Karnataka22 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

capital gains derived from the sale of their lands. The Assessing Officer completed the assessment under Section 143(3) of the Act and 1 Assessment

COMMISSIONER OF INCOME-TAX vs. M.R.PATTABHIRAM

Appeals are dismissed

ITA/179/2015HC Karnataka22 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

capital gains derived from the sale of their lands. The Assessing Officer completed the assessment under Section 143(3) of the Act and 1 Assessment

THE COMMISSIONER OF INCOME-TAX vs. M.R.ANANDARAM

Appeals are dismissed

ITA/176/2015HC Karnataka22 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

capital gains derived from the sale of their lands. The Assessing Officer completed the assessment under Section 143(3) of the Act and 1 Assessment

COMMISSIONER OF INCOME vs. SHRI. M.R. SEETHARAM

Appeals are dismissed

ITA/520/2014HC Karnataka22 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

capital gains derived from the sale of their lands. The Assessing Officer completed the assessment under Section 143(3) of the Act and 1 Assessment

COMMISSIONER OF INCOME vs. M.R.PADMAVATHY TRUST

Appeals are dismissed

ITA/298/2015HC Karnataka22 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

capital gains derived from the sale of their lands. The Assessing Officer completed the assessment under Section 143(3) of the Act and 1 Assessment

SMT JOSHNA RAJENDRA vs. THE INCOME TAX OFFICER

Accordingly, it stands dismissed

ITA/8/2018HC Karnataka04 Dec 2019

Bench: ARAVIND KUMAR,SURAJ GOVINDARAJ

Section 143(1)(a)Section 147Section 148Section 260Section 50C

capital gains or claimed exemption from capital gains tax. As such, it came to be held

V.S. CHANDRASHEKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the first substantial question of law is

ITA/70/2015HC Karnataka02 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 133ASection 142(1)Section 143(2)Section 260Section 260ASection 50C

capital gains' and 3 not under the head 'profit and gains from business or profession? (iii) Whether

THE COMMISSIONER OF INCOME TAX vs. SHRI BHARAT R GAJRIA

Appeal stands dismissed

ITA/68/2015HC Karnataka06 Dec 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 143Section 147Section 148Section 153CSection 260Section 260ASection 40

capital gains as offered by the assessee. He also disallowed the claim made under Section 40[a][ia] of the Act for non-deduction

THE PR. COMMISSIONER OF INCOME-TAX vs. SHRI SHAILENDRA BABU

Appeals are dismissed

ITA/409/2017HC Karnataka16 Jan 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

capital gains tax relevant to A.Y. 2008-09 even though under the Memorandum of Understanding between the Transferors

M/S EMBASSY BRINDAVAN DEVELOPERS vs. THE COMMISSIONER OF INCOME TAX

Appeal is allowed

ITA/713/2017HC Karnataka13 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 260Section 263

Capital Gains or as its income from business and thereby gave a perverse finding? - 3 - ITA No. 713 of 2017 (iii) the Tribunal

PR. COMMISSIONER OF INCOME TAX vs. SRI C RAMAIAH REDDY

ITA/406/2015HC Karnataka25 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 260Section 260ASection 37(1)Section 45(2)

capital gain of Rs.13,16,08,600/- and short term capital gain of Rs.77,29,09,600/- for Assessment