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3 results for “capital gains”+ Section 56(2)(viia)clear

Sorted by relevance

Mumbai111 Chandigarh51 Delhi22 Bangalore15 Hyderabad14 Cuttack7 Chennai7 Cochin4 Jaipur4 Nagpur4 Kolkata3 Ahmedabad2 Lucknow1 Patna1 Pune1 Rajkot1

Key Topics

Section 56(2)(viia)13 Section 50D8 Section 2503 Addition to Income3 Section 143(3)2 Section 56(2)2 Capital Gains2

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)

section 56(2)(viia) of the Act and further, added a sum of ₹2,03,68,000/- as Short term 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 250Section 50DSection 56(2)(viia)

56(2)(viia) of the Act applies only for the receipt of share and not for the allotment of share since only on allotment of shares, the shareholder receives the shares and not prior to the alloetmnet. The Ld. CIT(A) has relied upon the decision of Sudhir Memon HUF (supra) in which it has been held that a share

SEEMA SUREKA,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(3), KOLKATA

Appeal of the assessee is partly allowed

ITA 2682/KOL/2024[2015-16]Status: DisposedITAT Kolkata04 Nov 2025AY 2015-16

Section 250Section 56(2)Section 56(2)(vii)

gain since the rate of\ntax prevailing for this assessment year was 30% u/s 115BBE of the Act.\nThis rate was enhanced to 60% from AY 2017-18 only. While the issue of\ntaxation would at best be a secondary consideration in deciding the merit\nof the case, it does have a certain persuasive value considering that the\nimpugned amount