Search: capital gains

1 result for “capital gains”+ Section 44Bclear

Sorted by relevance

Mumbai18 Delhi15 Chennai9 Dehradun4 Kolkata1 Lucknow1 Chandigarh1 SC1 Cuttack1 Jaipur1 Jodhpur1

Key Topics

Section 10B4 Section 10B(2)(iii)3

DCIT, CIRCLE - 3, KOLKATA, KOLKATA vs. M/S. AL QAISER TOBACCO PVT. LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 953/KOL/2010[2004-05]Status: DisposedITAT Kolkata04 Mar 2016AY 2004-05

Bench: : Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Manish Tiwari,FCA, ld.ARFor Respondent: Shri Amitava Bhattacharya, ld.DR

Section 10BSection 10B(2)(iii)Section 263Section 80H

capital gains’ and income from business, which was subjected to claim of deduction u/s. 10B of the Act. The ld. AO observed that the assessee had claimed deduction of Rs.37,77,413/- u/s. 10B of the Act. The assessee was asked by the ld.AO for submission of copy of approval from the Board granting the assessee’s status