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4 results for “capital gains”+ Section 54Gclear

Sorted by relevance

Chandigarh51Delhi16Mumbai10Pune8Bangalore7Chennai6Ahmedabad5Jaipur5Indore4Rajkot4Kolkata4Hyderabad3Visakhapatnam2Agra2Cuttack1Surat1Patna1

Key Topics

Section 549Section 50C7Addition to Income4Section 143(3)3Section 2633Section 10(38)2Section 452Long Term Capital Gains2Deduction2

SHUVRO CHATTARAJ,KOLKATA vs. PCIT , BURDWAN

In the result, the appeal of the assessee is partly allowed

ITA 226/KOL/2022[2015-16]Status: DisposedITAT Kolkata28 Aug 2024AY 2015-16

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2015-16

For Appellant: Shri Vinod Kumar Jain, FCAFor Respondent: Shri Subhendu Datta, CIT, DR
Section 143(3)Section 263Section 54E

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B, 54D,54E, 54EA, 54EB, 54F , 54G

RITA GUPTA,KOLKATA vs. DCIT, CEN. CIR.2(2), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 46/KOL/2024[2014-15]Status: DisposedITAT Kolkata06 Jun 2024AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 10(38)Section 132Section 2(14)Section 45Section 45(1)Section 47

gain arising from the transfer of a capital asset effected in the previous year shall ,save as otherwise provided in Sections 54,54B, 54D, 54E, 54EA, 54EB, 54F, 54G

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

section 54G, which grants\nexemption on account of investment of capital gain earned from sale proceed of\nindustrial undertaking, in another

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

In the result, appeal of the revenue is dismissed

ITA 570/KOL/2022[2017-2018]Status: DisposedITAT Kolkata22 Mar 2024AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Rajeeva Kumar, Advocate & ShriFor Respondent: Shri B. K. Singh, JCIT, Sr. DR
Section 143(3)Section 50C

54G, 8 A. R. Suphonates Pvt Ltd. AY 2017-18 section 54GA and explanation to section 269UA(d) wherein specific reference is made to rights in or with respect to any building or part thereof or specific mentions as “building or land or any rights in building or land”. On the strength of this specific reference in certain sections