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9 results for “capital gains”+ Section 153Aclear

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Key Topics

Section 26017Section 260A13Section 153C4Section 1444Section 153A4Section 1323Section 143(3)3Section 473

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

153A) in the file of the said person ignoring the intention of legislature and even when the assessing authority has passed assessment order after recording satisfaction as required under Section 153C of the Act. Therefore, the 10 appellant/Revenue in this matter raising all these grounds and also substantial questions of law relating to the order passed by the Tribunal

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

ITA/704/2018
HC Karnataka
31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

153A) in the file of the said person ignoring the intention of legislature and even when the assessing authority has passed assessment order after recording satisfaction as required under Section 153C of the Act. Therefore, the appellant/Revenue in this matter raising all these grounds and also substantial questions of law relating to the order passed by the Tribunal

THE PR COMMISSIONER OF INCOME TAX vs. M/S ATRIA WIND (KADAMBUR) PVT LTD

ITA/103/2025HC Karnataka03 Sept 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 132Section 143(3)Section 153ASection 2Section 260Section 260ASection 47

Section 153A of the Act was issued. The Assessing Officer [AO] determined the total income of the assessee at ₹1,89,11,81,757/-. The said determination was based on an addition of a sum of ₹1,91,95,68,251/- made on account of capital gains

THE PR COMMISSIONER OF INCOME TAX, vs. M/S JAY MINERALS

ITA/100026/2018HC Karnataka19 Jul 2021

Bench: KRISHNA S.DIXIT,PRADEEP SINGH YERUR

Section 260A

153A disallowed purchases/expenditures in terms of Section 37(1); 7 despite notice the assessee failed to explain as to why certain purchases should not be treated as having been made in violation of the provisions of Section 40A(3); therefore, the Assessing Officer disallowed 100% of the purchases made from unregistered dealers. (c) The assessee took the matter in appeal

THE PR COMMISSIONER OF INCOME TAX vs. SHRI.M. ABDUL ZAHID

ITA/100034/2018HC Karnataka19 Jul 2021

Bench: KRISHNA S.DIXIT,PRADEEP SINGH YERUR

Section 260A

153A disallowed purchases/expenditures in terms of Section 37(1); 7 despite notice the assessee failed to explain as to why certain purchases should not be treated as having been made in violation of the provisions of Section 40A(3); therefore, the Assessing Officer disallowed 100% of the purchases made from unregistered dealers. (c) The assessee took the matter in appeal

THE PR. COMMISSIONER OF INCOME TAX, vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

ITA/703/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

153A of the Act for the assessment year under consideration disallowing the claim of the assessee under Section 40(a)(ia) of the Act being the amount of collection charges retained by the airlines on collection - 9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru

M/S DELHI INTERNATIONAL AIRPORT LTD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

ITA/515/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

153A of the Act for the assessment year under consideration disallowing the claim of the assessee under Section 40(a)(ia) of the Act being the amount of collection charges retained by the airlines on collection - 9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru

THE PR. COMMISSIONER OF INCOME TAX, vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

ITA/702/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

153A of the Act for the assessment year under consideration disallowing the claim of the assessee under Section 40(a)(ia) of the Act being the amount of collection charges retained by the airlines on collection - 9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru

THE PR. COMMISSIONER OF INCOME TAX, vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.

ITA/701/2018HC Karnataka14 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 260

153A of the Act for the assessment year under consideration disallowing the claim of the assessee under Section 40(a)(ia) of the Act being the amount of collection charges retained by the airlines on collection - 9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bengaluru