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3 results for “capital gains”+ Section 50Dclear

Sorted by relevance

Mumbai16Bangalore9Delhi7Chennai6Hyderabad5Ahmedabad4Kolkata3Karnataka2Surat1Jaipur1

Key Topics

Section 56(2)(viia)13Section 50D12Capital Gains3Addition to Income3Section 2502Section 143(3)2

TRINCAS VINIMAY (P) LTD.,KOLKATA vs. I.T.O.,WARD-4(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 316/KOL/2020[2013-14]Status: DisposedITAT Kolkata18 Dec 2020AY 2013-14

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 50D

section 50D); Extract from the Memorandum explaining the provision (s_ 50D) in the Finance Bill, 2012: "FAIR MARKET VALUE TO BE FULL VALUE OF CONSlDERATION IN CERTAIN CASES Capital gains

MADHUR COAL MINING PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1),, KOLKATA

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

ITA 1784/KOL/2025[2015-2016]Status: DisposedITAT Kolkata02 Jan 2026AY 2015-2016

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)
Section 143(3)
Section 250
Section 50D
Section 56(2)(viia)

section 50D. He computed capital gain taxable as per provisions of section 50D at Rs 5,24,71,800/-. 8.6.4 During

GAURAV VINIMAY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 8(1),, KOLKATA

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

ITA 2306/KOL/2025[205-2016]Status: DisposedITAT Kolkata10 Feb 2026

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 50DSection 56(2)Section 56(2)(viia)

Capital Gains by invoking the provisions of section 50D of the Act and assessed the total income of the assessee