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4 results for “capital gains”+ Section 194Cclear

Sorted by relevance

Mumbai72 Delhi45 Ahmedabad23 Bangalore21 Raipur19 Jaipur11 Indore8 Cuttack7 Hyderabad7 Chennai4 Kolkata4 Rajkot3 Surat2 Nagpur2 Pune2 Cochin1 Amritsar1 Agra1

Key Topics

Section 2637 Section 194C5 TDS3 Addition to Income3 Section 1942 Section 52 Deduction2 Disallowance2 Limitation/Time-bar2

BIKASH KUMAR MONDAL,ARAMBAGH vs. ITO WARD 1(4) HOOGHLY, CHINSURA

In the result, the appeal filed by the assessee is partly allowed

ITA 916/KOL/2024[2010-2011]Status: DisposedITAT Kolkata05 Feb 2025AY 2010-2011

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz)

Section 139(1)Section 143(3)Section 194CSection 194C(5)Section 40Section 44A

section 194C of the Act; and secondly, undisclosed income of capital gains for Rs.6,25,000/- on sale of agricultural

MEGA ENGINEERS & BUILDERS,PORT BLAIR vs. DCIT, CIR. 3(2) , PORT BLAIR

In the result, the appeal of assessee is allowed

ITA 312/KOL/2024[2017-18]Status: DisposedITAT Kolkata09 Oct 2024AY 2017-18

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 194C

194C whereas as a matter of fact, TDS should have been deducted at the rate of 10% u/s 194A of the Act. Finally, the AO disallowed 30% of the above interest payment being disallowance u/s 40a(ia) of the Act. In our opinion the provisions of Section 40a(ia) cannot be invoked where there is a short deduction

AIROVIENT FANS & SYSTEMS PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE - 11(1), KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 638/KOL/2024[2018-19]Status: DisposedITAT Kolkata31 Jul 2024AY 2018-19

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 133(6)Section 194Section 194CSection 37(1)

capital gain’. At the assessment stage, a disallowance of Rs. 2,59,97,824/- was made u/s 37(1) of the Income Tax Act, 1961 (in short the 'Act') on the finding that the assessee had failed to submit documentary evidences to confirm the genuineness of expenditure booked. It is recorded by the Assessing Officer (hereinafter referred

KANOI TEA PRIVATE LIMITED,KOLKATA vs. P.C.I.T. - 2, KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 18/KOL/2023[2015-2016]Status: DisposedITAT Kolkata06 Jun 2023AY 2015-2016

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Abhijit Kundu, CIT, D/R

Section 249Section 253Section 263Section 3Section 5

gain anything from delaying this appeal. It is also pertinent to note that the Hon’ble Supreme Court in the case of N.Balakrishnan Vs. M. Krishnamurthy (supra) has observed that period of delay does not matter. It is the I.T.A. No. 18/Kol/2023 Assessment Year: 2015-16 Kanoi Tea Private Limited 6 quality of the explanation. If some valid reason