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8 results for “house property”+ Section 111Aclear

Sorted by relevance

Mumbai56Delhi17Kolkata8Ahmedabad8Bangalore6Indore3Surat2Chennai2Lucknow1Jaipur1

Key Topics

Section 143(3)23Section 26311Capital Gains6Short Term Capital Gains6Section 735Business Income5Long Term Capital Gains5

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

house property' is a loss, in respect of the assessment years commencing on 1st day of April, 1995 and the 1st day of April, 1996, such loss shall be first set off under sub- sections (1) and (2) and thereafter the loss referred to in section 71A shall be set off in the relevant assessment year in accordance with

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 848/KOL/2013[2005-06]Status: DisposedITAT Kolkata
14 Feb 2018
AY 2005-06

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

For Appellant: Shri J.P.Khaitan, Sr. CounselFor Respondent: Shri P.K.Srihari, CIT
Section 143(3)

111A of the Act have been introduced in the statute book with effect from 1.10.2014 and concessional rate of tax for STCG with 11 Ruguvalika Trading Pvt. Ltd (Since merged with M.M. Murarka Share & Securities Pvt. Ltd. A.Yr. 2005-06 to 2008-09 effect from 1.4.2005, wherein , sale of shares routed through a recognized stock exchange had to suffer Securities

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 851/KOL/2013[2008-2009]Status: DisposedITAT Kolkata14 Feb 2018AY 2008-2009

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

For Appellant: Shri J.P.Khaitan, Sr. CounselFor Respondent: Shri P.K.Srihari, CIT
Section 143(3)

111A of the Act have been introduced in the statute book with effect from 1.10.2014 and concessional rate of tax for STCG with 11 Ruguvalika Trading Pvt. Ltd (Since merged with M.M. Murarka Share & Securities Pvt. Ltd. A.Yr. 2005-06 to 2008-09 effect from 1.4.2005, wherein , sale of shares routed through a recognized stock exchange had to suffer Securities

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 850/KOL/2013[2007-08]Status: DisposedITAT Kolkata14 Feb 2018AY 2007-08

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

For Appellant: Shri J.P.Khaitan, Sr. CounselFor Respondent: Shri P.K.Srihari, CIT
Section 143(3)

111A of the Act have been introduced in the statute book with effect from 1.10.2014 and concessional rate of tax for STCG with 11 Ruguvalika Trading Pvt. Ltd (Since merged with M.M. Murarka Share & Securities Pvt. Ltd. A.Yr. 2005-06 to 2008-09 effect from 1.4.2005, wherein , sale of shares routed through a recognized stock exchange had to suffer Securities

RAGUVALIKA TRADING PVT LTD ( SINCE MERGED WITH M.M.MURARKA SHARE & SECURITIES PVT LTD),KOLKATA vs. D.C.I.T CIR - 4,KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

ITA 849/KOL/2013[2006-07]Status: DisposedITAT Kolkata14 Feb 2018AY 2006-07

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A Nos. 848 To 850/Kol/2013 Assessment Years : 2005-06 To 2007-08 Ruguvalika Trading Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata (Since Merged With M.M. Murarka Share & Securities Pvt. Ltd. [Pan: Aabcr 5743 B] (Appellant) (Respondent)

For Appellant: Shri J.P.Khaitan, Sr. CounselFor Respondent: Shri P.K.Srihari, CIT
Section 143(3)

111A of the Act have been introduced in the statute book with effect from 1.10.2014 and concessional rate of tax for STCG with 11 Ruguvalika Trading Pvt. Ltd (Since merged with M.M. Murarka Share & Securities Pvt. Ltd. A.Yr. 2005-06 to 2008-09 effect from 1.4.2005, wherein , sale of shares routed through a recognized stock exchange had to suffer Securities

M/S JALAN CEMENT WORKS LTD,KOLKATA vs. C.I.T KOLKATA - I, KOLKATA

In the result, assessee’s appeal stands allowed

ITA 1112/KOL/2013[2008-09]Status: DisposedITAT Kolkata24 Aug 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09 M/S. Jalan Cement Works V/S. Cit, Kolkata-1 Ltd 2Nd Floor, Room No Aayakar Bhawan, 202, 81, Netji Subhas Road, P-7, Chowringhee Kolkata-700 001 Square, Kolkata- [Pan No.: Aaacj6788R] 700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 73

111A of Rs.45,86,417/-, and c. Dividend income of Rs.22,65,340/- 16. The ld.CIT while applying the provisions of u/s 263 has made a comparison of the business loss with the short term capital gain on the ground that the income shown by the assessee from the source of LTCG and dividend is not chargeable to tax. Accordingly

DCIT, CIR-7(1), KOLKATA, KOLKATA vs. M/S JET AGE SECURITIES PVT. LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1359/KOL/2015[2011-2012]Status: DisposedITAT Kolkata26 Oct 2018AY 2011-2012

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1359/Kol/2015 Assessment Year : 2011-12 Dcit, Circle-7(1), Kolkata -Vs- M/S Jet Age Securities Pvt. Ltd. [Pan: Aabcj 0993 R] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CIT Sr. DRFor Respondent: Shri Manoj Kataruka, Advocate
Section 111ASection 143(3)Section 94(7)

111A of the Act instead of business income, which does not require any interference. Accordingly, the Ground No.1 raised by the revenue is dismissed. 3. The next issue to be decided in this appeal is as to whether the ld CITA was justified in allowing the loss on derivatives to be treated as business loss instead of speculative loss

PATAKA INDUSTRIES PVT. LTD,KOLKATA vs. ACIT,CIR-7(1). , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 189/KOL/2023[2018-19]Status: DisposedITAT Kolkata14 Jul 2023AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 263Section 37(1)

House and the assessee is the owner of the said building. During the year under consideration, assessee made out a lease deed in favour of M/s. Trent Ltd. and under the provision of transfer of Property Act for which lease deed was registered and for this purpose an amount of Rs. 2,47,76,208/- was paid towards stamp duty