Search: capital gains

2 results for “capital gains”+ Section 44Cclear

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Section 14A4 Section 143(3)2 Section 92B2 Transfer Pricing2 Disallowance2 Natural Justice2

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

ITA 1854/KOL/2016[2012-13]Status: DisposedITAT Kolkata13 Feb 2023AY 2012-13

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 14ASection 92B

capital gains being computed twice in the computation made in the assessment order. However, the said issue has been addressed by the rectification order dated December 29, 2017 and as such the said issue is not being pressed. 9. The next issue pertaining to assessment year 2013-14 is denial of deduction under section

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

ITA 1899/KOL/2017[2013-14]Status: Disposed