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100 results for “capital gains”+ Section 35(1)(iv)clear

Sorted by relevance

Mumbai905Delhi776Bangalore234Jaipur215Chennai193Ahmedabad189Chandigarh141Hyderabad133Kolkata100Cochin85Raipur81Indore75Pune50Rajkot47Nagpur39Surat35Visakhapatnam29Lucknow27Guwahati27Amritsar15Cuttack12Jodhpur12Agra8Patna8Varanasi5Dehradun4Allahabad3Panaji2Ranchi1

Key Topics

Section 25053Section 14A48Addition to Income45Section 143(3)35Section 26332Disallowance30Deduction30Section 14725Section 2(15)23Section 11

ACIT, CC-2(1), KOL, KOLKATA vs. SHALIMAR HATCHERIES LIMITED, KOLKATA

In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed

ITA 546/KOL/2023[2012-13]Status: DisposedITAT Kolkata24 Jan 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 153A

Showing 1–20 of 100 · Page 1 of 5

22
Section 6822
Condonation of Delay17
Section 35(1)(ii)

iv)/11- Act 12/245 Recognition Renewal till 31.03.2016 01.04.2013 Government of Scientific vide Communication No. of India, and 14/473/2007-TU-V(for 01.04.2013 Ministry of Industrial 01.04.10 to 31.03.13) 17.06.2010 Science and Research Technology Organization For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government Notification of India, u/s 35(1)(ii) Ministry of of the I.T. Finance Act, 1961 (Department

HIRALAL BHANDARI,KOLKATA vs. ITO, WARD-37(1), KOLKATA, KOLKATA

ITA 2317/KOL/2019[2014-15]Status: DisposedITAT Kolkata07 Mar 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

iv)/11- 12/245 Recognition of Renewal till 31.03.2016 01.04.2013 Government of Scientific and vide Communication No. India, Ministry Industrial 14/473/2007-TU-V(for of Science and Research 01.04.10 to 31.03.13) 01.04.2013 Technology Organization 17.06.2010 For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government of Notification u/s India, Ministry 35(1)(ii) of the of Finance I.T. Act, 1961 (Department of Revenue

M/S COALSALE CO.,KOLKATA vs. A.C.I.T.,CIRCLE-34, KOLKATA

ITA 23/KOL/2020[2015-16]Status: DisposedITAT Kolkata07 Mar 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

iv)/11- 12/245 Recognition of Renewal till 31.03.2016 01.04.2013 Government of Scientific and vide Communication No. India, Ministry Industrial 14/473/2007-TU-V(for of Science and Research 01.04.10 to 31.03.13) 01.04.2013 Technology Organization 17.06.2010 For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government of Notification u/s India, Ministry 35(1)(ii) of the of Finance I.T. Act, 1961 (Department of Revenue

HIRALAL BHANDARI,KOLKATA vs. ITO, WARD-37(1), KOLKATA, KOLKATA

ITA 2316/KOL/2019[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

iv)/11- 12/245 Recognition of Renewal till 31.03.2016 01.04.2013 Government of Scientific and vide Communication No. India, Ministry Industrial 14/473/2007-TU-V(for of Science and Research 01.04.10 to 31.03.13) 01.04.2013 Technology Organization 17.06.2010 For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government of Notification u/s India, Ministry 35(1)(ii) of the of Finance I.T. Act, 1961 (Department of Revenue

ABHILASH TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), KOLKATA

ITA 133/KOL/2021[2012-13]Status: DisposedITAT Kolkata07 Mar 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

iv)/11- 12/245 Recognition of Renewal till 31.03.2016 01.04.2013 Government of Scientific and vide Communication No. India, Ministry Industrial 14/473/2007-TU-V(for of Science and Research 01.04.10 to 31.03.13) 01.04.2013 Technology Organization 17.06.2010 For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government of Notification u/s India, Ministry 35(1)(ii) of the of Finance I.T. Act, 1961 (Department of Revenue

M/S H.K.DUTTA & CO.,KOLKATA vs. A.C.I.T.,CIRCLE-37, KOLKATA

ITA 2385/KOL/2019[2014-15]Status: DisposedITAT Kolkata07 Mar 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

iv)/11- 12/245 Recognition of Renewal till 31.03.2016 01.04.2013 Government of Scientific and vide Communication No. India, Ministry Industrial 14/473/2007-TU-V(for of Science and Research 01.04.10 to 31.03.13) 01.04.2013 Technology Organization 17.06.2010 For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government of Notification u/s India, Ministry 35(1)(ii) of the of Finance I.T. Act, 1961 (Department of Revenue

REACHASIA,KOLKATA vs. A.C.I.T.,CIRCLE-29, KOLKATA

ITA 108/KOL/2020[2014-15]Status: DisposedITAT Kolkata07 Mar 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

iv)/11- 12/245 Recognition of Renewal till 31.03.2016 01.04.2013 Government of Scientific and vide Communication No. India, Ministry Industrial 14/473/2007-TU-V(for of Science and Research 01.04.10 to 31.03.13) 01.04.2013 Technology Organization 17.06.2010 For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government of Notification u/s India, Ministry 35(1)(ii) of the of Finance I.T. Act, 1961 (Department of Revenue

REACHASIA,KOLKATA vs. ACIT, CIR.-29, KOLKATA

ITA 107/KOL/2020[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

iv)/11- 12/245 Recognition of Renewal till 31.03.2016 01.04.2013 Government of Scientific and vide Communication No. India, Ministry Industrial 14/473/2007-TU-V(for of Science and Research 01.04.10 to 31.03.13) 01.04.2013 Technology Organization 17.06.2010 For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government of Notification u/s India, Ministry 35(1)(ii) of the of Finance I.T. Act, 1961 (Department of Revenue

ORIENT INDUSTRIAL CORPORATION,KOLKATA vs. ACIT, CIRCLE - 35, KOLKATA, KOLKATA

ITA 2247/KOL/2017[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

iv)/11- 12/245 Recognition of Renewal till 31.03.2016 01.04.2013 Government of Scientific and vide Communication No. India, Ministry Industrial 14/473/2007-TU-V(for of Science and Research 01.04.10 to 31.03.13) 01.04.2013 Technology Organization 17.06.2010 For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government of Notification u/s India, Ministry 35(1)(ii) of the of Finance I.T. Act, 1961 (Department of Revenue

PS MAGNUM,KOLKATA vs. A.C.I.T.,CIRCLE-29, KOLKATA

ITA 136/KOL/2020[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

iv)/11- 12/245 Recognition of Renewal till 31.03.2016 01.04.2013 Government of Scientific and vide Communication No. India, Ministry Industrial 14/473/2007-TU-V(for of Science and Research 01.04.10 to 31.03.13) 01.04.2013 Technology Organization 17.06.2010 For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government of Notification u/s India, Ministry 35(1)(ii) of the of Finance I.T. Act, 1961 (Department of Revenue

TARASAFE INTERNATIONAL PRIVATE LIMITED ,KOLKATA vs. D.C.I.T.,CIRCLE-15(2), KOLKATA

ITA 261/KOL/2020[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

iv)/11- 12/245 Recognition of Renewal till 31.03.2016 01.04.2013 Government of Scientific and vide Communication No. India, Ministry Industrial 14/473/2007-TU-V(for of Science and Research 01.04.10 to 31.03.13) 01.04.2013 Technology Organization 17.06.2010 For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government of Notification u/s India, Ministry 35(1)(ii) of the of Finance I.T. Act, 1961 (Department of Revenue

HIRALAL BHANDARI, LEGAL HAIR OF LATE CHAMPALAL BHANDARI,KOLKATA vs. A.C.I.T.,CIRCLE-37, KOLKATA

ITA 2449/KOL/2019[2014-15]Status: DisposedITAT Kolkata07 Mar 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

iv)/11- 12/245 Recognition of Renewal till 31.03.2016 01.04.2013 Government of Scientific and vide Communication No. India, Ministry Industrial 14/473/2007-TU-V(for of Science and Research 01.04.10 to 31.03.13) 01.04.2013 Technology Organization 17.06.2010 For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government of Notification u/s India, Ministry 35(1)(ii) of the of Finance I.T. Act, 1961 (Department of Revenue

HIRALAL BHANDARI, LEGAL HAIR OF LATE CHAMPALAL BHANDARI,KOLKATA vs. A.C.I.T.,CIRCLE-37, KOLKATA

ITA 2448/KOL/2019[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

iv)/11- 12/245 Recognition of Renewal till 31.03.2016 01.04.2013 Government of Scientific and vide Communication No. India, Ministry Industrial 14/473/2007-TU-V(for of Science and Research 01.04.10 to 31.03.13) 01.04.2013 Technology Organization 17.06.2010 For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government of Notification u/s India, Ministry 35(1)(ii) of the of Finance I.T. Act, 1961 (Department of Revenue

ABHILASH TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), KOLKATA

ITA 132/KOL/2021[2011-12]Status: DisposedITAT Kolkata07 Mar 2023AY 2011-12

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

iv)/11- 12/245 Recognition of Renewal till 31.03.2016 01.04.2013 Government of Scientific and vide Communication No. India, Ministry Industrial 14/473/2007-TU-V(for of Science and Research 01.04.10 to 31.03.13) 01.04.2013 Technology Organization 17.06.2010 For 01.04.08 to 31.03.10) Gazette Notification No. 4/2010 28.01.2010 Government of Notification u/s India, Ministry 35(1)(ii) of the of Finance I.T. Act, 1961 (Department of Revenue

DCIT, CC-1(3), KOLKATA, KOLKATA vs. M/S. A.R. STANCHEM (P) LTD., KOLKATA

In the result, appeal of the Revenue is partly allowed

ITA 672/KOL/2022[2013-2014]Status: DisposedITAT Kolkata13 Jul 2023AY 2013-2014

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri S. K.Tulsiyan, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 14ASection 35(1)(ii)Section 80G

iv)/11 -12/245 Recognition of Renewal till 01.04.2013 Government of Scientific and 31.03.2016 vide 01.04.2013 India, Ministry Industrial Communication 17.06.2010 of Science and Research No. 14/473/2007- Technology Organization TU-V(for 01.04.10 to 31.03.13)For 01.04.08 to 31.03.10) Gazette Notification No. 28.01.2010 Government of Notification 4/2010 India, Ministry u/s 35(1)(ii) of of Finance the I.T. Act, (Department

RAMAUTAR SARAF (HUF),KOLKATA vs. ITO, WARD 59(3),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2482/KOL/2025[2016-2017]Status: DisposedITAT Kolkata20 Jan 2026AY 2016-2017
Section 143(2)Section 54

IV, Manicktala Civil\nCentre, Kolkata-700067,\nWest Bengal\n(Respondent)\nAssessee by\n: Shri S.K. Tulsian &\nMs. Puja Somani, ARs\nRevenue by\n: Shri S.B. Chakraborthy, DR\nDate of hearing:\n06.01.2026\nDate of pronouncement:\n20.01.2026\nORDER\nPer Rajesh Kumar, AM:\nThis is an appeal preferred by the assessee against the order of\nthe National Faceless Appeal Centre, Delhi (hereinafter referred

M/S. GATEWAY FINANCIAL SERVICES LTD., ,KOLKATA vs. ACIT, CC - 3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 982/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

iv) The Hon'ble Supreme Court in the case of CIT vs. Odeon Builders Private Limited [2019] 418 ITR 315 (SC) has held that Addition or disallowance cannot be made solely on third-party information without independently subjecting it to further verification by ld. AO. v) The Appellant relies on the decision of the Chennai Bench of the Tribunal

M/S. NISHIT AGARWAL BENEFICIARY TRUST ,KOLKATA vs. ACIT, CC - 3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 983/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

iv) The Hon'ble Supreme Court in the case of CIT vs. Odeon Builders Private Limited [2019] 418 ITR 315 (SC) has held that Addition or disallowance cannot be made solely on third-party information without independently subjecting it to further verification by ld. AO. v) The Appellant relies on the decision of the Chennai Bench of the Tribunal

PINKY AGARWAL ,KOLKATA vs. ACIT, CC-3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 984/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

iv) The Hon'ble Supreme Court in the case of CIT vs. Odeon Builders Private Limited [2019] 418 ITR 315 (SC) has held that Addition or disallowance cannot be made solely on third-party information without independently subjecting it to further verification by ld. AO. v) The Appellant relies on the decision of the Chennai Bench of the Tribunal

PRATIK AGARWAL BENEFICIARY TRUST ,KOLKATA vs. ACIT, C.C.-3(1), , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 2068/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

iv) The Hon'ble Supreme Court in the case of CIT vs. Odeon Builders Private Limited [2019] 418 ITR 315 (SC) has held that Addition or disallowance cannot be made solely on third-party information without independently subjecting it to further verification by ld. AO. v) The Appellant relies on the decision of the Chennai Bench of the Tribunal