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6 results for “TDS”+ Section 88Eclear

Sorted by relevance

Mumbai13Kolkata6Delhi5Pune1

Key Topics

Section 143(3)18Section 14A5Capital Gains4Long Term Capital Gains4Short Term Capital Gains4Business Income4Section 1483Section 88E2

ITO, WARD - 56(2), KOLKATA, KOLKATA vs. M/S. PKS HOLDINGS, KOLKATA

In the result, appeal of the Revenue is partly allowed for statistical purposes

ITA 1677/KOL/2011[2007-08]Status: DisposedITAT Kolkata01 Jun 2016AY 2007-08

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 1677/Kol/2011 Assessment Year : 2007-08 I.T.O., Ward-56(2) -Vs.- M/S. Pks .Holdings Kolkata Kolkata [Pan : Aaifp7778G] (Appellant) (Respondent) For The Appellant : Smt. Ranu Biswas, Jcit, Sr.Dr For The Respondent : Shri A.K.Updhay, Ar

For Appellant: Smt. Ranu Biswas, JCIT, Sr.DRFor Respondent: Shri A.K.Updhay, AR
Section 88E

88E, on value of transaction entered into by him in a recognised stock exchange, shall be in furnished in Form No. 10DB and shall be verified in the manner indicated therein. As per the content of form 10DB the sale value of the transaction was Rs., 99,25,12,859/- on which STT of Rs.1,68,727/- was paid

WEST BENGAL INFRASTRUCTURE FINANCE CORPORATION LIMITED,KOLKATA vs. ACIT, CIR.-6(2), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 564/KOL/2020[2008-09]Status: DisposedITAT Kolkata13 Jul 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10(34)Section 143(3)Section 148Section 14A

88E for Securities Transaction Tax during the captioned assessment year. Accordingly, submission of Form 10DB/10DC is not applicable to the Company. 10. The Company has not incurred any gain/loss on sale of investments during the captioned assessment year. As such the provisions of section 94(7) and explanation below section 73 are not applicable to the company. We shall

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 848/KOL/2013[2005-06]Status: DisposedITAT Kolkata14 Feb 2018AY 2005-06

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

For Appellant: Shri J.P.Khaitan, Sr. CounselFor Respondent: Shri P.K.Srihari, CIT
Section 143(3)

88E of the Act on STT paid transactions of purchase and sale of shares held as investments. The investment portfolio has been shown in the balance sheet on cost basis , whereas the shares held as stock in trade were valued at lower of cost or market value as on 31st march. This also goes to prove clearly the intention

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 849/KOL/2013[2006-07]Status: DisposedITAT Kolkata14 Feb 2018AY 2006-07

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

For Appellant: Shri J.P.Khaitan, Sr. CounselFor Respondent: Shri P.K.Srihari, CIT
Section 143(3)

88E of the Act on STT paid transactions of purchase and sale of shares held as investments. The investment portfolio has been shown in the balance sheet on cost basis , whereas the shares held as stock in trade were valued at lower of cost or market value as on 31st march. This also goes to prove clearly the intention

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 850/KOL/2013[2007-08]Status: DisposedITAT Kolkata14 Feb 2018AY 2007-08

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

For Appellant: Shri J.P.Khaitan, Sr. CounselFor Respondent: Shri P.K.Srihari, CIT
Section 143(3)

88E of the Act on STT paid transactions of purchase and sale of shares held as investments. The investment portfolio has been shown in the balance sheet on cost basis , whereas the shares held as stock in trade were valued at lower of cost or market value as on 31st march. This also goes to prove clearly the intention

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 851/KOL/2013[2008-2009]Status: DisposedITAT Kolkata14 Feb 2018AY 2008-2009

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

For Appellant: Shri J.P.Khaitan, Sr. CounselFor Respondent: Shri P.K.Srihari, CIT
Section 143(3)

88E of the Act on STT paid transactions of purchase and sale of shares held as investments. The investment portfolio has been shown in the balance sheet on cost basis , whereas the shares held as stock in trade were valued at lower of cost or market value as on 31st march. This also goes to prove clearly the intention