Search: capital gains

2 results for “capital gains”+ Section 80B(5)clear

Sorted by relevance

Delhi32 Mumbai27 Ahmedabad20 Pune15 Bangalore6 SC4 Surat4 Jaipur3 Kolkata2 Chennai2 Hyderabad2 Karnataka2 Nagpur1 Telangana1

Key Topics

Section 80P5 Section 733 Section 2633

DCIT, CIRCLE - 6,, KOLKATA vs. LOKNATH SARAF SECURITIES LTD.,, KOLKATA

In the result, to sum up ITA No

ITA 852/KOL/2008[2003-04]Status: DisposedITAT Kolkata08 Jul 2016AY 2003-04

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 43(5)Section 73

gains of business or profession' in the context of computing the gross total income of assessee company. If any specific item is to be considered differently, the same would have been specifically stated in Explanation to Section 73 as in the case of section 32A(3), 32AB(3) etc. In Explanation to section 32A(3) it has specifically mentioned

BANSABATI CO-OPERATIVE BANK LTD., ,HOOGHLY vs. PRINCIPAL CIT - 8, KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 271/KOL/2018[2012-13]Status: DisposedITAT Kolkata03 Dec 2020