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8 results for “capital gains”+ Long Term Capital Gainsclear

Sorted by relevance

Mumbai4,822 Delhi3,465 Chennai1,583 Bangalore1,371 Kolkata1,239 Ahmedabad710 Jaipur570 Hyderabad494 Pune415 Indore216 Chandigarh198 Surat197 Cochin155 Nagpur140 Raipur115 Lucknow105 Visakhapatnam102 Rajkot72 Patna71 Calcutta70 Agra61 Guwahati54 Panaji50 Ranchi44 SC42 Cuttack42 Amritsar40 Jodhpur35 Karnataka31 Dehradun24 Jabalpur19 Telangana11 Allahabad11 Varanasi9 Kerala8 Rajasthan8 Punjab & Haryana6 Orissa4 A.K. SIKRI ROHINTON FALI NARIMAN2 Himachal Pradesh2 A.K. SIKRI N.V. RAMANA1 Andhra Pradesh1 ANIL R. DAVE SHIVA KIRTI SINGH1 D.K. JAIN JAGDISH SINGH KHEHAR1 Gauhati1

Key Topics

Section 70(3)2 Section 92C2 Section 143(3)2 Deduction2 Disallowance2

M/S. APPOLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

ITA/216/2013HC Kerala03 Aug 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

Section 10Section 10(38)Section 70(3)

long term capital gain on sale of land? 3. Substantial question no.1 relates to disallowance of the deduction

M/S.KOTTAYAM CO-OPERATIVE AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. vs. THE INCOME TAX OFFICER

ITA/34/2018HC Kerala15 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S.KOTTAYAM CO-OPERATIVE AGRICULTURAL & RURAL THE INCOME TAX OFFICER

For Respondent:

long-term credit for agricultural and rural development activities.] 6. The Assessing Officer, through an order dated 29.09.2015 (Annexure-A), has recorded the following finding: 14. In response, CA, Abraham K Thomas, authorised representative of the assesssee, has contended as follows: ``The amendment made to section 80P by insertion of sub-section (4) w.e.f. 01-04-2007 does not take

THE MEENACHIL CO-OPERATIVE AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. vs. THE INCOME TAX OFFICER

ITA/35/2018HC Kerala15 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S.KOTTAYAM CO-OPERATIVE AGRICULTURAL & RURALFor Respondent: THE INCOME TAX OFFICER

long-term credit for agricultural and rural development activities.] 6. The Assessing Officer, through an order dated 29.09.2015 (Annexure-A), has recorded the following finding: 14. In response, CA, Abraham K Thomas, authorised representative of the assesssee, has contended as follows: ``The amendment made to section 80P by insertion of sub-section (4) w.e.f. 01-04-2007 does not take

THE MEENACHIL CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD., vs. THE INCOME TAX OFFICER,

ITA/25/2019HC Kerala15 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S.KOTTAYAM CO-OPERATIVE AGRICULTURAL & RURALFor Respondent: THE INCOME TAX OFFICER

long-term credit for agricultural and rural development activities.] 6. The Assessing Officer, through an order dated 29.09.2015 (Annexure-A), has recorded the following finding: 14. In response, CA, Abraham K Thomas, authorised representative of the assesssee, has contended as follows: ``The amendment made to section 80P by insertion of sub-section (4) w.e.f. 01-04-2007 does not take

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD

Appeal is allowed in part as indicated

ITA/44/2017HC Kerala22 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Appellant: M/S. APOLLO TYRES LTDFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

Section 143(3)Section 144CSection 144C(5)Section 35Section 43ASection 92C

long-term borrowings, and (c) whether the Tribunal had erred in directing deduction under Section 80HH and 80-I on the miscellaneous income of Rs.26,64,113 being income on sale of empty containers, were substantial questions of law and the High Court erred in dismissing the application of the Department on those questions and the High Court

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/758/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

capital assets of the assessee for deriving the receipt in dispute i.e. lease rental. The Tribunal applied the parametres laid down by the Apex Court in Universal Plast Ltd. No ITA Nos.757/2009 and batch cases 23 exception to the findings of fact recorded by the Tribunal could be pointed out by the revenue. He explains, by inviting our attention

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/929/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

capital assets of the assessee for deriving the receipt in dispute i.e. lease rental. The Tribunal applied the parametres laid down by the Apex Court in Universal Plast Ltd. No ITA Nos.757/2009 and batch cases 23 exception to the findings of fact recorded by the Tribunal could be pointed out by the revenue. He explains, by inviting our attention

THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,

ITA/483/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

capital assets of the assessee for deriving the receipt in dispute i.e. lease rental. The Tribunal applied the parametres laid down by the Apex Court in Universal Plast Ltd. No ITA Nos.757/2009 and batch cases 23 exception to the findings of fact recorded by the Tribunal could be pointed out by the revenue. He explains, by inviting our attention