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6 results for “capital gains”+ Section 53Aclear

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Bangalore117 Mumbai113 Delhi88 Hyderabad69 Chennai49 Kolkata25 Pune20 Patna16 Visakhapatnam9 Karnataka6 Chandigarh6 Ahmedabad5 Nagpur4 Surat4 Indore4 Lucknow4 Cochin4 Jaipur2 Calcutta2 Telangana2 Rajkot1 SC1 Kerala1 Cuttack1 Amritsar1

Key Topics

Section 26011 Capital Gains4 Section 53A3 Section 1483 Section 2(47)2 Section 1472 Section 50C2 Section 2(47)(v)2 Section 482 Addition to Income

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 under the Income Tax Act, it has been held thus: “11. In order that the provisions of Section 53A

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

The appeal is disposed of in the above terms

ITA/637/2016HC Karnataka

2

Reopening of Assessment2

05 Feb 2026

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

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

capital gains arising from the transfer of an asset pursuant to a Joint Development Agreement (for short, “JDA”) dated 12.05.2004. - 4 - HC-KAR NC: 2026:KHC:7442-DB ITA No. 637 of 2016 3.1 The Assessing Officer was of the view that under the JDA there was a transfer of land, which constituted a “transfer” within the meaning of Section

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 had escaped assessment within the meaning of Section 147 of the Act. -: 6 :- 7. Though Mr.Ashok Kulkarni, learned advocate appearing for appellant-assessee has made valiant attempt to contend that Tribunal erred in considering the cross-objection filed before Tribunal on the ground after having observed that there was no direction to the Assessing Officer and as such

MRS MONIKA GOVERDHAN vs. THE INCOME TAX OFFICER

Appeals are allowed;

ITA/332/2018HC Karnataka10 Jan 2023

Bench: P.S.DINESH KUMAR,G BASAVARAJA

Section 53A of the T.P. Act and the developer would get the power to alienate only after completion of the building in all respects. Hence, there was no transfer of interest in the A.Y.2009-10. 12. According to the Revenue, the liability to pay capital gains

MRS ANITA GOVERDHAN LOEBBERT vs. THE INCOME TAX OFFICER

Appeals are allowed;

ITA/334/2018HC Karnataka10 Jan 2023

Bench: P.S.DINESH KUMAR,G BASAVARAJA

Section 53A of the T.P. Act and the developer would get the power to alienate only after completion of the building in all respects. Hence, there was no transfer of interest in the A.Y.2009-10. 12. According to the Revenue, the liability to pay capital gains

PR COMMISSIONER OF INCOME TAX-1 vs. SRI DINESH DEVRAJ RANKA

The appeal is disposed of with liberty as prayed for by the learned

ITA/616/2023HC Karnataka23 Sept 2024

Bench: S.G.PANDIT,C.M. POONACHA

Section 2(47)Section 260Section 53A

capital gains are attracted as there was transfer of property as per Section 2(47) of the Act read with Section 53A