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7 results for “capital gains”+ Section 268Aclear

Sorted by relevance

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Key Topics

Section 2606Section 268A6Exemption6Depreciation6Set Off of Losses6Carry Forward of Losses6Section 325Charitable Trust5Deduction5Section 11

THE COMMISSIONER OF INCOME TAX, vs. SMT. B. SUMANGALADEVI,

Appeal is allowed

ITA/5049/2010HC Karnataka27 Jun 2012

Bench: K.BHAKTHAVATSALA,B.SREENIVASE GOWDA

Section 132BSection 260A

capital gains and without there being any proof that the money seized in the hands of B.B.Swamy belongs to the appellant, erred in directing the revenue to adjust the amount of `10,00,000/- seized in the case of B.B.Swamy to the case of assessee and the Income Tax Appellate Tribunal also erred in confirming the Order of the Commissioner

COMMISSIONER OF INCOME TAX vs. M/S ACADEMY OF GENERAL EDUCATION

ITA/371/2014HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260
2
Section 260A2
Section 268A

268A the said decision is not binding in respect of this assessee? 2.3. Whether, on the facts and in the circumstances of the case, the tribunal were justified in law in failing to take cognizance of the decision of Hon’ble Apex Court in the case of Union of India Vs. Dharmendra Textiles Processors (2008) 306 ITR 277 (SC) wherein

PR COMMISSIONER OF INCOME TAX vs. SMT KAMALA

ITA/880/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268ASection 32

268A the said decision is not binding in respect of this assessee? Date of Judgment 14-08-2018 I.T.A.No.880/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs. Smt.Kamala and Sri.Venkappa M Agadi 4/21 3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 taxmann.com 127 [SC] with regard

PR COMMISSIONER OF INCOME TAX vs. BHAGWAN MAHAVEER

ITA/317/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 268ASection 32

268A the said decision is not binding in respect of this assessee?” 3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that

PR COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HOTEL &

ITA/555/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268ASection 32

268A the said decision is not binding in respect of this assessee? 3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that

PR. COMMISSIONER OF INCOME TAX vs. M/S. G. M. EDUCATION TRUST

ITA/1046/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 268ASection 32

268A the said decision is not biding in respect of this assessee? 3. This Court in case of ‘Commissioner of Income Tax-III, Pune Vs. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that

PR COMMISSIONER OF INCOME TAX vs. M/S ACADEMY OF LIBERAL EDUCATION

ITA/553/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268ASection 32

268A the said decision is not binding in respect of this assesse? 3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that